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All Journal JURNAL MAKRO MANAJEMEN Jurnal Manajemen Dan Akuntansi Medan
Vani, Gracia Chou
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Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH WORKING CAPITAL TURNOVER, CASH TURNOVER, INVENTORY TURNOVER DAN CURRENT RATIO TERHADAP PROFITABILITAS (ROA) PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Natania, Clarissa -; Vani, Gracia Chou; Budiman, Felicia Alma; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2100

Abstract

The purpose of this study is to provide an overview of the relevance of the value of accounting information to working capital. This research uses a systematic literature review (SLR). methodological approach to identify, study, evaluate, and interpret all available research with relevant researchquestions. To search for journals related to the research topic, researchers use search keywords : “working capital turnover”, “cash turnover”, “inventory turnover”, “current ratio” and “profitability (ROA). This study discusses important aspects of research such as researchtopics, research methods, and theories used in 30 published literature reviews that were collected during the research period from 2017 2022. Based on a systematic literature review, it shows a significant development of value relevance research in terms of the number, diversity of theories, methods, and attention of studies during the period 2017-2022.
PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA BEBERAPA JURNAL, STUDI META ANALISIS Vani, Gracia Chou; Budiman, Felicia Alma; Natania, Clarissa -; Meiden, Carmel -
Makro Jurnal Manajemen Dan Kewirausahaan Vol 8, No 2 (2023): Makro Jurnal Manajemen Dan Kewirausahaan
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/jmm.v8i2.2137

Abstract

The aim of this research is to know the impact of Good Corporate vernance on company value by used meta-analysis method from several journal. This research will provide consistent and inconsistent results with different levels of significance. Company value shows company success rate that associated with the stock price. Systematic literature review method is used. The period of this research is 2012 - 2022. The sampling technique was carried out using a purpose-driven sampling method which resulted in 24 journal samples. To know the impact of good corporate governance on company value, researcher tested and used the independent variables of the board of directors, audit committee, independent board of commissioners, institutional ownership, managerial ownership, and firm size. The result shows that a variable board of directors, audit committee, independent board of commissioners, institutional ownership, managerial ownership have an impact for company value. Firm size has no impact for company value.
PENGARUH UMUR PERUSAHAAN, KEBIJAKAN HUTANG, DAN KUALITAS AUDIT TERHADAP INDIKASI PENGHINDARAN PAJAK Vani, Gracia Chou; Sandra, Amelia; Brandinie, Moryessa; Rizka Indri Arfianti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.5069

Abstract

Latar belakang: Pajak digunakan pemerintah untuk membiayai berbagai fasilitas demi kepentingan masyarakat. Namun, perusahaan menggunakan pajak sebagai salah satu cara untuk mengurangi biaya-biaya perusahaan. Oleh karena itu, perusahaan melakukan upaya penghindaran pajak dengan mengurangi beban pajak yang harus dibayarkan untuk memaksimalkan keuntungan yang diterima. Penelitian ini dilakukan untuk menguji faktor-faktor yang dapat mempengaruhi indikasi terjadinya penghindaran pajak, seperti umur perusahaan, kebijakan hutang, dan kualitas audit, Metode penelitian: Objek penelitian yang dilakukan dalam penelitian ini adalah perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2020-2022. Dalam pengambilan sampel menggunakan teknik non-probability sampling dengan metode purposive sampling. Sampel awal yang digunakan untuk menguji yaitu 56 sampel perusahaan, tetapi karena adanya outlier data maka sampel yang digunakan menjadi 52 sampel perusahaan. Semua proses analisis data dilakukan dengan menggunakan program IBM SPSS 26 Hasil penelitian: Hasil penelitian memperlihatkan bahwa umur perusahaan berpengaruh positif terhadap indikasi penghindaran pajak, kebijakan hutang berpengaruh negatif terhadap indikasi penghindaran pajak, dan kualitas audit berpengaruh negatif terhadap indikasi penghindaran pajak.
Co-Authors Amelia Sandra Brandinie, Moryessa Budiman, Felicia Alma Meiden, Carmel - Natania, Clarissa - Rizka Indri Arfianti