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All Journal Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL)
Azzahra, Khoirunisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY, COMPANY SIZE AND CAPITAL INTENSITY ON TAX AVOIDANCE: (Empirical Study on Property and Real Estate Building Construction Sector Companies Listed on the Indonesia Stock Exchange in 2015-2020) Siregar, Mutiara; Azzahra, Khoirunisa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.754 KB) | DOI: 10.55047/marginal.v1i4.309

Abstract

This study aims to examine the effect of corporate social responsibility, company size and capital intensity on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique used was purposive sampling and 23 companies were included with a period of 6 years so that 138 samples were observed. The analytical method used to examine the effect of corporate social responsibility on tax avoidance is the model with the help of software reviews version 10. The results show that corporate social responsibility, company size has an effect on tax avoidance and conversely capital intensity has no significant effect on tax avoidance. There are still many companies that have not disclosed their financial statements in full company management activities, so it is hoped that the company can publish its financial statements in full because it is not only beneficial for the company, this can also increase public trust in the company.
THE EFFECT OF FREE CASH FLOW, INVESTMENT OPPORTUNITY SET AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY Putri, Demila Adliana Karmelia; Azzahra, Khoirunisa
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 1 No. 4 (2022): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.846 KB) | DOI: 10.55047/marginal.v1i4.312

Abstract

This study aims to determine the effect of free cash flow, investment opportunity set, and institutional ownership on dividend policy in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in the 2016-2020 period. This type of research is quantitative, the data used is secondary data in the form of financial reports obtained through the official website of the Indonesian Stock Exchange. The sample was selected by Purposive Sampling method and obtained sample of 7 companies with the total sample company is 35 units of analysis. The data analysis technique used is panel data regression analysis using the Eviews 10 program data processing. The results show that free cash flow, investment opportunity set and institutional ownership simultaneously have an effect on dividend policy in food and beverage sub-sector manufacturing companies listed on the IDX in 2016-2020. Meanwhile, partially free cash flow and investment opportunity set variables have no effect on dividend policy.
Co-Authors Putri, Demila Adliana Karmelia Siregar, Mutiara