Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
M. Imam Suswandoyo
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an Intervening Variable: Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2023 M. Imam Suswandoyo; Diana lestari; Purwanti; Sukiranto
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.194

Abstract

Introduction/Main Objectives: To determine the effect of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an intervening variable. Background Problems: The growth in the number of investors in 2020 was very significant compared to the previous year, which was dominated by millennials. Novelty: Testing the level of stock prices with the level of tax compliance as an intervening variable in the property sector. Research Methods: Using the object of the property and real estate sector companies for the period 2018-2023 listed on the IDX, with an analysis tool, namely SPSS on 11 companies with a sample of 66. Finding/Results: Financial Performance has a significant effect on Stock Prices, Dividend Policy has a significant effect on Stock Prices and Tax Compliance Level has an insignificant effect on Stock Prices, Financial Performance and Dividend Policy have a significant effect and the level of tax compliance is indirectly able to mediate the effect of financial performance on stock prices, and indirectly dividend policy through the level of tax compliance has a significant negative effect on Stock Prices. Conclusion: Companies should consider their dividend policy carefully, because this decision has a direct impact on the market value of the stock, investors may view dividends as an effective signal of the company's financial health and future prospects.
The Impact of Tax Avoidance on Firm Value with Profitability as a Moderating Variable : Case Study of Agricultural Companies Listed on the IDX 2020-2022 Shofwatun Hasna; Khrisna Anggun Yuliana; Husin; M. Imam Suswandoyo
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.210

Abstract

Introduction/Main Objectives: To ultimately increase profits, the value of the Company, especially in the agricultural sector which has its own characteristics and challenges. Background Problems: The phenomenon of tax avoidance carried out by agricultural sector companies and its impact on company value, as well as the role of profitability as a moderating variable in the relationship. Novelty: Focus on the effect of tax avoidance on company value in the agricultural sector with an emphasis on the role of profitability as a moderating variable. Research Methods: Using a quantitative approach, the study population consists of agricultural sector companies listed on the IDX during the period 2020-2022 using statistical software (SPSS). Finding/Results: Tax avoidance can increase company value, profitability does not function as a reinforcement in the relationship, which indicates that other factors may be more influential in this context. Conclusion: This study concludes that tax avoidance has a significant influence on company value in the agricultural sector listed on the Indonesia Stock Exchange. However, profitability does not function as a moderating variable that strengthens the relationship between tax avoidance and company value.
Co-Authors Diana Lestari Husin Khrisna Anggun Yuliana Purwanti Shofwatun Hasna Sukiranto, Sukiranto