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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Analisis Bisnis Ekonomi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Jurnal Abdi Masyarakat (JAM) Jurnal PkM (Pengabdian kepada Masyarakat) MOVE: Journal of Community Service and Engagement Journal Of Human And Education (JAHE) JURNAL ECONOMINA Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat dan Riset Pendidikan AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Analisis Bisnis Ekonomi
Yenny Dwi Handayani
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Role of Dividend Policy in Explaining Corporate Governance and Profitability on Firm Value Yenny Dwi Handayani; Ewing Yuvisa Ibrani
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 18 No 1 (2023): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v18i1.2023.pp22-36

Abstract

This study aims to determine the effect of corporate governance and profitability on dividend policy based on substitution theory and/or outcome theory in the banking sector in Indonesia. Theoretically, this study contributes which theory is more dominant between substitution theory and outcome theory by linking the influence of corporate governance with dividend policy and providing information about the impact of the application of the theory on firm value and build awareness to be careful of investors. Investors in making investment decisions, especially in the banking industry in Indonesia. In addition, this study also examines the role of dividend policy in explaining the relationship between corporate governance and profitability on the value of banking firms. A sample of 135 observational data comes from 27 banking companies during 2016-2020. This research found that corporate governance has a negative and significant influence on dividend policy. In addition, the CG index is one of the factors that can explain the company's market value. Profitability is empirically proven to influence dividend policy. Dividend policy is proven to play a role in mediating the relationship between profitability and firm value. However, it is empirically proven that dividend policy cannot mediate the relationship between corporate governance and firm value.
Pengaruh Corporate Governance dan Profitabilitas terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Adinda Putri Reygina Prastya; Yenny Dwi Handayani
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1127

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate governance dan profitabilitas terhadap tax avoidance dengan ukuran perusahaan sebagai variabel moderasi. Objek penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Penelitian ini menggunakan data sekunder dengan purposive sampling sebagai metode pengambilan sampel, sehingga diperoleh sampel penelitian sebanyak 22 perusahaan. Metode analisis data yang digunakan adalah analisis statistik dengan Moderated Regression Analysis (MRA) dan diolah menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa corporate governance berpengaruh terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, ukuran perusahaan mampu memoderasi pengaruh corporate governance terhadap tax avoidance dan ukuran perusahaan tidak mampu memoderasi pengaruh profitabilitas terhadap tax avoidance.
Co-Authors Adinda Putri Reygina Prastya Amam Amam Amam, Amam Arief Bowo Prayoga Kasmo Debbie Yoshida Ewing Yuvisa Ibrani Ewing Yuvisa Ibrani Ewing Yuvisa Ibrani Haniyah Haniyah IBRANI, EWING YUVISA Indriyani Indriyani Mirza Mirza Nugraha, Gugun Prastya, Adinda Putri Reygina Pratiwi, Riri Rachmadhani, Nabila Roro Kunti Wulandari Sabas Setyohadi Salsabila, Naila Septyana Mubarakah Swarmilah Hariani Yumsih, Siti Yumsih, Siti Zulfa Fitri Ikatrinasari