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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Journal of Economics, Business, & Accountancy Ventura Managament Insight: Jurnal Ilmiah Manajemen Infestasi Journal of Auditing, Finance, and Forensic Accounting SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Riset Terapan Akuntansi JAF- Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) Jurnal Pengabdian Masyarakat Bumi Raflesia Open Access Indonesia Journal of Social Sciences JAKED Jurnal Ilmiah Raflesia Akuntansi Jurnal Abdimas Bina Bangsa Open Access Indonesia Journal of Social Sciences juremi: jurnal riset ekonomi JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) ProBisnis : Jurnal Manajemen Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Cakrawala: Jurnal Pengabdian Masyarakat Global Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science Jurnal Fairness West Science Business and Management West Science Journal Economic and Entrepreneurship Jurnal Bisnis dan Manajemen West Science West Science Social and Humanities Studies Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Kreativasi: Journal of Community Empowerment Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Abdimas Kesehatan Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Wijayanti, Indah Oktari
Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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THE INFLUENCE OF COMPANY DEBT AND PROFITABILITY ON COMPANY VALUE WITH PRODUCT QUALITIY AS A MODERATING VARIABLE Wijayanti, Indah Oktari; Mulatsih, Listiana Sri; Judijanto, Loso; Nurchayati, Nurchayati; Yahya, Yahya
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11215

Abstract

Abstract Good company values are the aspiration of a company to have a good image and be able to help the country, employees and local residents. Because the company values are good, everyone will experience prosperity. There are a number of factors that can influence a company, including a measurable debt policy and adequate profits so that they can help the company in difficulties and fund the company's large projects. Therefore, this research aims to analyze the influence of Company Debt and Profitability on Company Value. Different from previous studies, this research adds the Product Quality variable as a moderating variable. This research is a quantitative research with an explantory approach. The data used in this research is secondary data which was distributed through a questionnaire method to the Head of Finance and Employees in the Kuangan field at PT. Sawit Lestari Group Benkgukulu, Pt. Sumber Andalas Kencana, PT. Sawit Sumbermas, and PT. Astra Agra Palm Oil which is spread throughout Indonesia. The data used was analyzed with Smart PLS 3.0. The results show that the Corporate Debt and Profitability variables have a positive relationship and have a significant influence on the Company Value variable because each variable has a t-table value below the significance level of 0.05. Apart from that, the Product Quality variable can significantly moderate the influence of the Corporate Debt and Profitability variables on Company Value. Keywords : Company Debt, Profitability, Product Qualitiy, Company Value
PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Wijayanti, Indah Oktari; Asry, Shofia; Pian, Suprianus; Jacob, Jufri; Idayati, Farida
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11271

Abstract

Pajak merupakan salah satu aspek yang sangat penting dalam suatu perekonomian Negara, karena sebagian besar dari sumber pemasukan Anggaran Pendapatan dan Belanja Negara (APBN) adalah kontribusi dari hasil penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan capital intensity terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Hasil penelitian telah menemukan bahwa bahwa rasio profitabilitas berpengaruh tidak berpengaruh terhadap tax avoidance. Sedangkan capital intensity berpengaruh terhadap tax avoidance dalam penelitian ini. Kata Kunci: Rasio Profitabilitas, Capital Intensity, Tax Avoidance
Co-Authors A'yun, Qurrata Abdullah Abdullah Aisyah Mayang Sari Amanda Alvi Nurdiantoro Ari Purwanti Ari Purwanti Ariska, Reza Asry, Shofia Ayatullah Al Quddus BUDI UTOMO Damayanti Damayanti Danang Adi Putra Danang Adi Putra Darman Usman Deasy Emalia Dian Handayani Difitri, Sholeha Kurnia Dri Asmawanti S Dri Asmawanti S Dri Asmawanti-s Eddy Suranta Erna Kustyarini Eva Andriani Fachruzzaman - Fachruzzaman Fachruzzaman Fadli Fadli Fairuz Awwabi Ahmad Farida Idayati Farisa Retno Wulan Febi AJi Riansyah Febzi Fiona Fenny Marietza Fiona, Febzi Fitranika, Vika Fitranita, Vika Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Hara, Elysa Fitriani Herawansyah Herawansyah Herawansyah Husaini Husaini Idayati, Farida Intan Zoraya Irwan Moridu Irwansyah Irwansyah Irwansyah Irwansyah Isma Coryanata Isma Coryanata Jacob, Jufri Jamaluddin Majid Jamaluddin Majid Jan Horas Veryady Purba Judijanto, Loso Lismawati Lismawat Lismawati Lismawati Lismawati, Lismawati Listiana Sri Mulatsih LISTIANA SRI MULATSIH Loso Judijanto Lulu Amalia Nusron Madani Hatta Mahdi Mahdi Media Kusumawardani, Media Melati Agusrina Muhammad Syahrul Munir Munir, Muhammad Syahrul Murini, Murini Nikmah Nikmah Nikmah Nikmah Nopianti, Rina Novita Sari Novita Sari Nurchayati Nurchayati Nurchayati Nurchayati Oktihandani, Wulida Pahrijal, Rival Pian, Suprianus Putri, Fitria Oktaviani Rahma Wati Ramdhan Kurniawan Ratih Juwita, Ratih Rina Destiana Rini Mustikasari Kurnia Pratama Rita Laba'ada Rival Pahrijal S, Dri Asmawanti Saiful Saiful Sandrayati Sandrayati Septin Eka Putri Shofia Asry Sri Wahyuni Sudarmanto, Eko Sudiana, Urip Suprianus Pian Susanti Usman Suwandi, Prastika Tjeng Tirta Yoga Ummu Kalsum Urip Sudiana Utami, Eva Yuniarti Vika Fitranita Vika Fitranita Wily Mohammad Yahya Yahya Yahya Yahya Zoraya, Intan