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All Journal JABE (Journal of Accounting and Business Education) D'edukasi: Jurnal Pengabdian Masyarakat
Neisya, Audia Ava
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Economics, Econometrics & Finance Education Social Sciences Other

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The Influence of Tax Planning and EPS on Firm Value in Multinational Companies Neisya, Audia Ava; Sulastri, Sulastri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.49786

Abstract

This study aims to examine the influence of tax planning and earnings per share (EPS) on firm value in multinational companies in Indonesia. This study is included in quantitative research which examines data from 43 samples of multinational companies in the consumer cyclicals and consumer non-cyclicals sectors for the period 2020-2022. The findings in this study show that tax planning and EPS have a negative influence on firm value. The findings of this research indicate that companies with low effective tax rate (ETR) values are companies that do a lot of tax planning so that they pay little tax and are considered tax evaders. This can reduce the company's firm value. Apart from that, firm value can experience a decline if the increase in EPS value does not match shareholder expectations. The findings of this study can be used by companies in considering the implementation of tax planning and paying attention to EPS values to increase firm value.
EDUKASI PEMBELAJARAN BERBASIS HOTS BAGI GURU SMK AKUNTANSI Irafahmi, Diana Tien; Sulastri, S; Naufal, M. Wildan; Neisya, Audia Ava; Priyono, Ahmad
D'edukasi: Jurnal Pengabdian Masyarakat Vol 3, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v3i2.18541

Abstract

Edukasi HOTS bagi guru dalam pembelajaran bertujuan untuk meningkatkan kemampuan guru dalam mengembangkan pembelajaran berorientasi pada ketrampilan berpikir tingkat tinggi. Dalam kegiatan ini, edukasi HOTS dilakukan khususnya melalui pengenalan case method, sebagai salah satu metode pembelajaran yang dapat meningkatkan kemampuan berpikir tingkat tinggi. Metode yang dilakukan dalam kegiatan pengabdian ini meliputi analisis situasi, edukasi, evaluasi dan penyusunan laporan akhir. Hasil kegiatan menunjukkan peningkatan kemampuan guru dalam mengembangkan pembelajaran berbasis HOTS melalui case method. Luaran kegiatan meliputi publikasi di media massa, artikel jurnal nasional terindeks Sinta, MOU dan perjanjian kerjasama, poster, serta HKI.
Co-Authors Diana Tien Irafahmi Naufal, M. Wildan Priyono, Ahmad Sulastri Sulastri Sulastri, S