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All Journal Journal Economic Education, Business and Accounting Proceeding Maritime Business Management Conference
Arfiana Dewi
Politeknik Perkapalan Negeri Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analisis Faktor yang Memengaruhi Nilai Perusahaan dengan Kebijakan Utang Sebagai Variabel Intervening Pada Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Cindhi Hesti Yana; R.A. Norromadani Yuniati; Arfiana Dewi
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2594

Abstract

The main goal of the company is to increase the value of the company in the long term. Firm value is interpreted as an investor's view of the company's level of success in managing company resources. This research was conducted to analyze the effect of profitability, free cash flow and firm size on firm value with debt policy as an intervening variable. The p opulation in this study is the transportation and logistics sector companies listed on the Indonesia Stock Exchange using purpove sampling. The samples used in this study were 17 companies. The method for examining the influence between variables is to test panel data regression analysis and path analysis. The results of this study indicate that profitability and debt policy have an effect on firm value, because the greater the profitability and debt policy values, the greater the firm value, while free cash flow and firm size have no effect on firm value. Profitability has an effect on debt policy, because the higher the profitability, the lower the debt policy, while free cash flow and size have no effect on debt policy. The intervening variable of debt policy cannot mediate the influence between profitability on debt policy. Companies in the transportation and logistics sector need to increase free cash flow and optimize the number of assets so that they can attract investors' attention regarding investment decisions that can indicate an increase in company value.
Pengaruh Tax Avoidance dan Green Accounting terhadap Firm Value pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2018–2025 Aprilia Salsa Wulandari; Rendra Arief Hidayat; Arfiana Dewi
Journal Economic Education, Business and Accounting Vol 5 No 2 (2026): JEEBA (Journal Economic Education, Business and Accounting)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jeeba.v5i2.30722

Abstract

Tujuan – Menganalisis pengaruh tax avoidance dan green accounting terhadap firm value pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2025.Metodologi – Penelitian kuantitatif menggunakan 88 observasi dari 11 perusahaan yang dipilih melalui purposive sampling. Variabel diukur dengan CETR, peringkat PROPER, dan Tobin’s Q. Analisis menggunakan regresi data panel di EViews 13 dan uji robustness dengan variabel kontrol (profitabilitas, leverage, dan ukuran perusahaan).Temuan – Tax avoidance berpengaruh positif signifikan terhadap firm value, sedangkan green accounting tidak berpengaruh signifikan. Keduanya berpengaruh signifikan secara simultan terhadap firm value.Implikasi – Temuan tax avoidance tidak sejalan dengan teori agensi dan sinyal. Hubungan positif tersebut bukan rekomendasi untuk melakukan penghindaran pajak.Kebaruan – Menguji kedua variabel pada perusahaan pertambangan setelah POJK No. 51/POJK.03/2017 serta melakukan uji robustness dengan variabel kontrol.
Co-Authors Aprilia Salsa Wulandari Cindhi Hesti Yana Rendra Arief Hidayat Yuniati, R.A. Norromadani