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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Signifikan : Jurnal Ilmu Ekonomi Monex: Journal of Accounting Research Profita : Komunikasi Ilmiah dan Perpajakan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Abdi Masyarakat (JAM) MOVE: Journal of Community Service and Engagement Jurnal Bakti Bagi Bangsa JAKPI JURNAL ABDIKARYASAKTI International Journal of Contemporary Accounting Media Akuntansi Perpajakan Jurnal Kewirausahaan Bukit Pengharapan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Management
Giawan Nur Fitria
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Journal : Monex: Journal of Accounting Research

 1 
TAX AVOIDANCE: STUDI EMPIRIS PADA PERUSAHAANMANUFAKTUR SEKTOR BARANG KONSUMSI DI INDONESIA Giawan Nur Fitria; Riaty Handayani
Monex: Journal of Accounting Research Vol 8, No 1 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i1.1263

Abstract

This purpose of this study is to examine the effect of Return On Asset (ROA), Company’s Size, Audit Commitee and Proportion of Independent Directors to Tax Avoidance. Tax Avoidance is measured using the cash effective tax rate (CETR). This study is an empirical research with the purposive of sampling techniques in data collection. Secondary data obtained from financial statement and annual report listing on the Indonesia Stock Exchange period 2013-2017. The sample was 21 manufacture companies on consumption sector listed in Indonesia Stock Exchange period 2013-2017. Multiple regression analysis was conducted using SPSS version 23.00 for windows. The test results showed of four hypotheses proposed hypothesis two accepted hypothesis. And the amount of determination of the case (adjusted R2) of 12,5%. Key words: Return On Asset, Company’s Size, Audit Commitee, Proportion of Independent Directors and Tax Avoidance.
NILAI PERUSAHAAN: DITINJAU DARI KARAKTERISTIK PERUSAHAAN PERTAMBANGAN DI INDONESIA Giawan Nur Fitria
Monex: Journal of Accounting Research Vol 8, No 2 (2019)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v8i2.1462

Abstract

Penelitian ini memberikan kontribusi bagi investor mengenai pemahaman karakteristik perusahaan terhadap nilai perusahaan yang sering sekali menjadi pertimbangan para investor untuk melakukan investasi. Oleh karena itu, penelitian ini bertujuan untuk mencari pengaruh karakteristik perusahaan seperti leverage, profitabilitas, ukuran perusahaan dan pertumbuhan perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan perusahaan pertambangan di Indonesia sebagai sample penelitian. Metode pemilihan sampel berdasarkan purposive sampling. Teknik analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS 21. Peneliti menemukan bahwa leverage berpengaruh signifikan terhadap nilai perusahaan. sedangkan untuk ukuran perusahaan, profitabilitas dan growth berpengaruh tidak signifikan terhadap nilai perusahaanKata kunci: nilai perusahaan, karakteristik perusahaan
Co-Authors Adinda Salsabila Agung Budi Utomo Amalia Puspita Wardhani Angela Dirman Aris Riantori Faisal Deden Tarmidi Ersalina Asmarani Etty Murwaningsari Faisal, Aris Riantori Firdausi, Wilda Hari Astuti, Henik Henik Hari Astuti Moch. Sabur Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Nabila Maharani Nugraha, Erie Riza Ratna Darasih Riaty Handayani Rieke Pernamasari Rista Bintara Rista Bintara, Rista Roy Budiharjo Sistya Rachmawati Sri Purwaningsih Sri Purwaningsih Sri Purwaningsih Susi Dwi Mulyani Susi Dwi Mulyani Triyani Budyastuti Victor Siagian VICTOR SIAGIAN Yuli Dwi Astuti