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All Journal Journal of Multidisciplinary Science: MIKAILALSYS Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Mila Apriani
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Physics Social Sciences Other

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Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Profitabilitas terhadap Nilai Perusahaan: (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Mila Apriani; Martini Martini
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 3 (2024): September : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i3.818

Abstract

This research aims to determine the effect of tax planning, tax avoidance, and profitability on firm value. The population in this research is mining sector companies listed on the Indonesia Stock Exchange in financial reports for the 2019-2023 period. The sampling technique in this research used a purposive sampling method and a sample of 58 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22 software. The results of this research show that profitability has a positive effect on firm value and tax planning and tax avoidance have a negative effect on firm value.
The Effect of Liquidity, Leverage, Good Corporate Governance, and Firm Size on the Profitability of Maritime Transportation Companies Listed in Indonesia Mila Apriani; Solihin Sidik
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 2 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i2.10927

Abstract

Although the maritime transport sector plays a strategic role in Indonesia’s economy, empirical research examining the determinants of shipping profitability amid recent regulatory and market shifts remains limited. This study aims to analyze and empirically test the effects of liquidity, proxied by the Current Ratio; leverage, proxied by the Debt-to-Equity Ratio; Good Corporate Governance, proxied by the proportion of independent commissioners; and firm size on the financial performance of maritime transport issuers listed on the Indonesia Stock Exchange during the 2020–2024 period, measured by Return on Assets. A quantitative approach with a causal-associative design was employed. The sample was selected through purposive sampling, resulting in 11 shipping companies and 55 balanced panel observations. Data were obtained from audited annual financial reports and analyzed using panel data regression with the Fixed Effect Model (FEM) in EViews. The findings indicate that liquidity has a positive and significant effect on Return on Assets, whereas leverage has a significant negative effect. Conversely, Good Corporate Governance and firm size do not have significant effects on profitability. These findings suggest that financial performance in the capital-intensive maritime transport sector is primarily determined by working capital efficiency and debt control rather than board composition or scale expansion. This study contributes to the development of agency theory and signaling theory by demonstrating context-specific resource constraints in emerging maritime markets. The findings provide practical implications for shipping management, creditors, and regulators by emphasizing the importance of rigorous short-term liquidity management and optimal leverage thresholds to sustain long-term maritime financial performance.
Co-Authors Martini Martini Solihin Sidik