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THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2023 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 4 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i4.167

Abstract

This research aims to determine the effect of tax planning and profitability on company value in manufacturing companies listed on the Indonesian Stock Exchange by publishing financial reports and annual reports for the 2020-2023 period. The type of research used is quantitative research. The sampling technique is carried out using techniques purposive sampling. So the sample obtained was 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 60 companies observing data for 4 years of observation, namely 240 companies. This type of data source uses secondary data taken through website official www.idx.co.id. The data analysis technique used in this research is multiple linear regression analysis with tools software SPSS 23. The results of this study indicate that tax planning has no significant effect on company value and profitability has a significant effect on company value and tax planning and profitability together have a significant effect on company value.
Pengaruh Persepsi Kualitas Medis Terhadap Kepercayaan Melalui Kepuasan Pelanggan Klinik Seby Cirebon Diddo Adding Adove; Mimin Sumiyati; Sujeni Sujeni; Yuli Maylena; M. Tarmizi; Firda Mokodongan
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 4 (2024): Desember: SAMMAJIVA: Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i4.1605

Abstract

This study aims to analyze the effect of perceived medical quality on customer trust by considering satisfaction as a mediating variable. This study uses an explanatory research method, which focuses on explaining the relationship between variables through hypothesis testing. The population in this study were customers who used services at the Seby Clinic in Cirebon. The sampling technique was carried out using the nonprobability sampling method, using the accidental sampling approach, with a total sample of 135 respondents. Data analysis was carried out using the path analysis method. The results of the study indicate that both perceived medical quality have a significant effect on customer satisfaction and trust. In addition, customer satisfaction also has a significant impact on increasing customer trust. Furthermore, customer satisfaction acts as a significant mediator in the relationship between perceived medical quality and customer trust.
THE EFFECT OF CAPITAL STRUCTURE AND CORPORATE INCOME TAX PAYABLE ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022-2024 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 2 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i2.199

Abstract

This study aims to determine how much influence the analysis of the influence of capital structure and corporate income tax payable has on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method is a type of secondary data with a research sample of 54 companies. The data analysis method used is secondary data type analysis. Using SPSS 23 software in data processing. Data collection techniques use documentation techniques. The results of the study obtained based on the partial test (t test) were obtained: There is an influence of capital structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is no influence of corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is an influence of capital structure and corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024.