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All Journal International Journal of Application on Economics and Business
Agustin Ekadjaja
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, PROFITABILITY, LEVERAGE, SALES GROWTH AND CAPITAL INTENSITY ON TAX AVOIDANCE Aldo Suhartono; Agustin Ekadjaja
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.v2i3.425-434

Abstract

This study aims to determine and analyze the effect of Company Size, Profitability, Leverage, Sales Growth, Capital Intensity and Company Age on tax avoidance in non-cyclical companies listed on the Indonesia Stock Exchange in the 2020-2022 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 78 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that firm size has a negative effect on tax avoidance. This research is expected to provide insights that influence the practice of tax avoidance in Indonesia.
FACTORS AFFECTING FIRM VALUE ON TRANSPORTATION COMPANIES LISTED ON THE IDX Nadine Hadisoewono; Agustin Ekadjaja
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.v2i3.308-317

Abstract

This research was conducted with the aim of determining the effect of profitability, liquidity, capital structure and company size on the value of companies with the transportation sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. Totals of 75 observational data originated from 25 transportation companies. The technique used in this study is purposive sampling. The hypothesis testing method in this research uses the multiple regression analysis testing was performed using IBM Statistic's SPSS 29 program. This research uses Tobin’s Q as a parameter to measure a firm value. For profitability uses Return on Asset (ROA) as a proxy, liquidity uses Current Ratio (CR) as a proxy, capital structure us Debt on Equity Ratio (DER), and Company Size uses Size as a proxy. Based on the outcome of the processed data, profitability has a significant positive effect on the value of the company, liquidity has a significant negative effect on the value of the company, capital structure has a significant negative effect on the value of the company and company size has a significant negative effect on the value of the company. This research is expected to help potential investor in making decisions to invest or not.
THE IMPACT OF SUSTAINABILITY REPORTING ON FIRM VALUE IN INDONESIA’S CONSUMER SECTOR FIRMS Angelica Kesturi Wiharjo; Agustin Ekadjaja
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.v2i3.131-140

Abstract

The purpose of this study is to obtain empirical evidence on the effect of sustainability reports on firm value in non-cyclical and cyclical companies in Indonesia. In this research, the data collected comes from financial statements and sustainability reports of consumer sector companies on the Indonesia Stock Exchange. The sample collection technique used is purposive sampling. From the collection techniques used, there were 22 companies that met the sample criteria, bringing the total sample to 44. The study period is 2021-2022. The collected data tested using classical assumption tests and then regressed using multiple regression analysis. The variables used in this study are divided into two, namely the dependent variable and the independent variable. The dependent variable used is the firm value measured using TOBINS'Q. Meanwhile, the independent variables used were general disclosure (COM), economic (ECON), environmental (ENVI) and social (SOC) in sustainability reports. This study also used control variables, namely leverage (DER) and company size (SIZE). According to the study's findings, the variables COM, ECON, and SOC had no impact on the TOBINS'Q-measured corporate firm value. Meanwhile, the value of the company is significantly influenced by ENVI, DER, and SIZE factors. ENVI and DER have a positive impact on the value of the company, however, SIZE has a negative impact on the value of the company. Simultantly, the independent variables positively and significantly affect dependent variable. It is expected that the results of this research will be useful for investors, companies, educational institutions and society in general.
Co-Authors Aldo Suhartono Angelica Kesturi Wiharjo Nadine Hadisoewono