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All Journal J-MACC : Journal of Management and Accounting Jurnal Bisnis Terapan
Sutrisno, Marshela
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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PENGARUH GENDER, USIA, DAN PENDIDIKAN DIREKTUR UTAMA TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DI BURSA EFEK INDONESIA Jusuf, A An Arief; Sebastian, Novianto; Sutrisno, Marshela
Jurnal Bisnis Terapan Vol. 8 No. 1 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i1.6269

Abstract

The manufacturing industry plays a central role in the economies of developing countries, including Indonesia. Financial performance significantly impacts the assessment of a company's value. This research aims to analyze and gain a deeper understanding of how the gender, age, and educational level of Chief Executive Officers (CEOs) influence the performance of companies listed in the industrial sector on the Indonesia Stock Exchange (IDX). The characteristics of the study's population include companies in the industrial sector listed on the main board and development board of the IDX, which have published annual reports during the period 2012-2022. The data analysis methods employed involve pooled ordinary least squares and quantile regression. The Hannan-Quinn criteria are utilized to select the best equations for interpretation of the hypothesis testing results. Equations using quantile regression are selected for hypothesis testing. From the hypothesis testing results in this study, it can be concluded that the gender of the CEO has an impact on company performance, while the age and educational level of the CEO do not affect company performance. A negative trend is identified, where male CEOs tend to have a lower impact on company performance compared to their female counterparts in the CEO position.
PENGARUH PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY, DAN STRUKTUR KEPEMILIKAN TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TEKNOLOGI DI BEI Sutrisno, Marshela; Setyarini, Yulia
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7717

Abstract

Tax aggressiveness is a form of action taken by taxpayers in carrying out their tax planning. The purpose of doing so is to reduce taxable income. The aggressive action in question can be either positive or negative. This study aims to examine whether or not the influence of profitability, leverage, capital intensity, and ownership structure on tax aggressiveness. This study has a sufficient population of 49 technology companies listed on the IDX. Producing 88 samples in this study consisting of technology companies that meet the criteria during the period 2020 to 2023. The type of data used is secondary data obtained from the official website of each company or from the IDX website. The results of this study stated that the first variable profitability has no effect on tax aggressiveness. Then the second variable, leverage, has no effect on tax aggressiveness. The third variable capital intensity has no effect on tax aggressiveness. The fourth variable of institutional ownership affects tax aggressiveness. The last variable, namely managerial ownership, has an effect on tax aggressiveness.
Co-Authors A An Arief Jusuf Sebastian, Novianto Yulia Setyarini, Yulia