Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal International Journal of Application on Economics and Business
Linda Santioso
Faculty of Economics and Business, Universitas Tarumanagara, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE EFFECT OF FIRM SIZE, LEVERAGE, PROFITABILITY, LIQUIDITY AND DIVIDEND POLICY ON FIRM VALUE ON NON-CYCLICAL CONSUMER SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2019-2022 Audrey Deliana; Linda Santioso
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.297-307

Abstract

This research was aimed with obtaining empirical evidence regarding the significant influence of the independent variables, namely company size (total assets), Leverage (DER), Profitability (ROE), Liquidity (CR) and Dividend Policy (DPR) and the dependent variable used namely Company Value (PBV). The population used in this research are companies with non-cyclical consumer sectors listed on the Indonesia Stock Exchange (BEI) in 2019 - 2022. This research uses quantitative descriptive research methods to test hypotheses. The sample selection technique used in this research was purposive sampling, where the sample obtained was 19 companies. The data used is secondary data processed using the SPSS version 27 program. The results of this research show that Leverage, Profitability, and dividend policy have a significant positive effect on company value, while company size and liquidity have no effect on company value.
EFFECT OF PROFITABILITY, FIRM SIZE, AND CASH HOLDINGON PRACTICEINCOME SMOOTHING SECTOR CONSUMER NON-CYCLICALS Linda Santioso; Andreas Bambang Daryatno
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.150-164

Abstract

This study aims to determine the effect of Profitability, Firm Size, and Cash Holding on Income Smoothing Practices in the Consumer Non-Cyclical Sector. The nonprobability sampling method chosen in this study is purposive sampling, using a sample of 73 companies listed on the Indonesia Stock Exchange with an observation period of 3 years from 2021-2023. Data processing was carried out using logistic regression analysis through the SPSS application for hypothesis testing. The results revealed that Profitability and firm size have a positive direction but do not significantly influence Income Smoothing, and Cash Holding has a negative effect but does not significantly influence Income Smoothing. This means that management bonus policies, contractual obligations, or pressure from investors may have a stronger influence. In addition, regulatory pressure, ownership structure, or market conditions have a greater influence on income smoothing practices. Investors usually do not use cash holdings as a measure of company performance, there is no reason for managers to consider implementing income smoothing practices.
ANALYSIS OF THE EFFECT OF INVENTORY INTENSITY, PROFITABILITY, AND SALES GROWTH ON TAX AVOIDANCE (EMPIRICAL STUDY OF NON-CYCLICAL CUSTOMERS FOR THE PERIOD 2022-2024) Elsa Felicia; Linda Santioso
International Journal of Application on Economics and Business Vol. 4 No. 1 (2026): February 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i1.299-312

Abstract

his research investigates the influence of inventory intensity, profitability, and sales growth on tax avoidance among non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Employing purposive sampling, 138 firm-year observations were obtained from secondary data sourced from the IDX’s official website www.idx.co.id and company websites and respective company websites. The data analysis includes descriptive statistics, classical assumption tests, and multiple linear regression with SPSS version 31. The results reveal that sales growth exerts a significant negative effect on tax avoidance, profitability has a significant positive effect, while inventory intensity demonstrates no significant relationship. These findings provide empirical evidence on the varying impacts of firm characteristics on tax avoidance, offering insights for policymakers, investors, and corporate stakeholders.
Co-Authors Andreas Bambang Daryatno Audrey Deliana Elsa Felicia