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Pengaruh Corporate Social Responsibility, Capital Intensity dan Inventory Intensity terhadap Penghindaran Pajak Amendy, Diantia; Afandi, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

The purpose of this research is to analyze the effect of corporate social responsibility, capital intensity and inventory intensity on tax avoidance on coal mining subsector companies listed on the Indonesia Stock Exchange in the period 2016-2018. This type of research is quantitative. The population of this research is the coal mining subsector company listed on the Indonesia Stock Exchange in the period of 2016-2018 consisting of 27 companies. The research sample consisted of 8 companies. The sampling technique in this study used purposive sampling. The data used in the form of an annual report on coal mining subsector companies listed on the Indonesia Stock Exchange. Testing the hypothesis in this study using the method of multiple linear regression analysis with the SPSS program. The results showed that inventory intensity affects tax avoidance. While corporate social responsibility and capital intensity do not affect tax avoidance.
Pengaruh Indikator Kesehatan Bank, Faktor Ekstenal dan Pertumbuhan Laba terhadap Return Saham Perbankan di Bursa Efek Indonesia Novianti, Dian; Amendy, Diantia; Afandi, Agus
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 2 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i2.786

Abstract

This research aims to examine the influence of bank health indicators, external factors and profit growth on stock returns. Bank health indicators are reviewed based on risk profile, earnings and capital. Risk profile is measured using the non-performing loan (NPL) proxy, earnings are measured using the return on assets (ROA) and net interest margin (NIM) proxies, capital is measured using the capital adequacy ratio (CAR) proxy. The external factor in this research is inflation. measured by changes in inflation each year, the BI Rate and profit growth are measured by proxies for changes in profits each year. The object of this research is banking companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The sample selection technique is the purposive sampling method, research data is secondary data obtained from annual reports and financial reports of banking companies. which has been published on the IDX website (www.idx.co.id) and the company website during the 2016 - 2020 period. The research results show that macroeconomic factors, namely interest rates, have no effect on company value, while inflation has a positive effect on company value. Microeconomic factors, namely sales growth, company size and capital structure have no effect on company value.