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All Journal Jurnal Riset Pendidikan Ekonomi Jurnal Riset Terapan Akuntansi
Adi Indrawan, I Gede
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Economics, Econometrics & Finance Education Social Sciences

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Faktor penghindaran pajak perusahaan consumer non-cyclicals terdaftar di Bursa Efek Indonesia Lestari, Anggi; Adi Indrawan, I Gede; Prananta Widya Sasana, Lodang
Jurnal Riset Pendidikan Ekonomi Vol. 9 No. 1 (2024): APRIL
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrpe.v9i1.9852

Abstract

This research aims to determine and analyze factors that can influence the occurrence of tax avoidance activities (CETR) carried out by non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2017-2021, such as capital intensity (CAIN) factors, institutional ownership. (INST) and executive character (RISK) either partially or simultaneously. The type of research used in this research is quantitative which is related to numbers or statistics and uses secondary data, namely coming from the annual reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for 2017-2021. The sampling technique in the research used a purposive sampling method with a total of 36 non-cyclical consumer companies listed on the Indonesia Stock Exchange in 2017-2021 being the research sample. The analytical method used is descriptive statistical analysis and panel data regression analysis. The results of this research show that the capital intensity factor partially has no effect on tax avoidance, the institutional ownership factor partially has an effect on tax avoidance, and the executive character factor partially has an effect on tax avoidance. Meanwhile, capital intensity, institutional ownership and executive character together (simultaneously) influence tax avoidance.
ARUS KAS OPERASI, PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM, KEBIJAKAN DIVIDEN SEBAGAI MODERASI Abidin, Jaenal; Adi Indrawan, I Gede; Widya Sasana, Lodang Prananta
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15220226

Abstract

The share price is the price of a share that occurs on the stock market at a certain time determined by market participants and is determined by the demand and supply of shares in the capital market. Increases and decreases in stock prices are influenced by many factors. This study aims to determine the effect of Operating Cash Flow, Sales Marketing on Stock Prices with Dividend Policy as a Moderating Variable in the Subsector Company industry listed on the Indonesia Stock Exchange in 2017-2021. The sample selection method used purposive sampling method, based on this method obtained 10 companies with 5 years of research, the total research data obtained were 50 observation data. The analysis technique used is panel data regression which is a combination of time series data and cross section data. The results showed that partially operating cash flow had no positive and insignificant effect on stock prices. Sales growth has no positive and insignificant effect on stock prices and dividend policy has a negative and significant effect on stock prices. Dividend Policy does not moderate Operating Cash Flow on Share Price. Dividend Policy does not moderate Sales growth on Share Price. Simultaneously it shows that Operating Cash Flow, Sales Sales and Dividend Policy simultaneously affect the Stock Price. Keywords: Operating Cash Flow, Sales Sales, Dividend Policy, Stock Price
Co-Authors Abidin, Jaenal Lestari, Anggi Prananta Widya Sasana, Lodang Widya Sasana, Lodang Prananta