cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Erwin Putera Permana
Contact Email
erwinp@unpkediri.ac.id
Phone
+6282131069500
Journal Mail Official
ojs.unpkediri@gmail.com
Editorial Address
Jl. KH. Achmad Dahlan No. 76, Mojoroto, Kota Kediri
Location
Kota kediri,
Jawa timur
INDONESIA
Jurnal Simki Economic
Published by Universitas Nusantara PGRI Kediri
ISSN : -     EISSN : 25990748     DOI : https://doi.org/10.29407
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal Simki Economic is open access, peer-reviewed journal whose objectives is to publish original research papers related to the Indonesian economy and business issues. This journal is also dedicated to disseminating the published articles freely for international academicians, researchers, practitioners, regulators, and public societies. The journal welcomes author from any institutional backgrounds and accepts rigorous empirical or theoretical research paper with any methods or approach that is relevant to the Indonesian economy and business content, as long as the research fits one of three salient disciplines: economics, business, or accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 252 Documents
 22   23   24   25   26 
Pengaruh Tax Avodance, Return on equity, dan Ukuran Perusahaan terhadap Nilai Perusahaan Alhazmi, Muhammad Wafi; Pelitawati, Dyah
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1530

Abstract

This study aims to analyze the effect of tax avoidance, return on equity, and firm size on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2020–2022. This research uses a quantitative approach with secondary data obtained from audited annual financial statements. The sample was selected using purposive sampling. Data were analyzed using multiple linear regression supported by classical assumption tests. The results show that tax avoidance and return on equity do not have a significant effect on firm value, while firm size has a significant negative effect on firm value. Simultaneously, tax avoidance, return on equity, and firm size do not significantly affect firm value.
The Effect of Profitability, Capital Structure, and Total Asset Turnover on Company Value with Dividends as a Moderating Variable Zafarini, Talitha Azka; Prajawati, Maretha Ika
Jurnal Simki Economic Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v9i1.1532

Abstract

With dividend policy acting as a moderating variable, this study attempts to examine the effects of profitability, capital structure, and total asset turnover on firm value. The study employs an associative research design and a quantitative methodology. 310 businesses from the consumer staples, industrial, and materials industries that were listed on the Indonesian Stock Exchange between 2020 and 2024 make up the population. 39 businesses satisfied the research criteria based on a selective sampling selection, and following data cleaning with case diagnostics, 192 observations were obtained. The Statistical Package for the Social Sciences (SPSS) was used to examine secondary data that was taken from the yearly financial statements of businesses. The following metrics are used to quantify: return on assets, debt to equity ratio, total asset turnover, Tobins Q, and dividend payout ratio. The findings indicate that business value is significantly impacted by profitability, capital structure, and total asset turnover. Additionally, the relationship between profitability and company value can be moderated by dividend policy, but the impact of capital structure and total asset turnover on firm value cannot be moderated. These results suggest that while dividend policy has a selective moderating effect, financial performance is a significant factor in raising firm value.

Page 26 of 26 | Total Record : 252

 22   23   24   25   26 

Filter by Year

2019 2026


Reset
Filter By Issues
All Issue Vol 9 No 1 (2026): Volume 9 Nomor 1 Tahun 2026 Vol 8 No 2 (2025): Volume 8 Nomor 2 Tahun 2025 Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025 Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024 Vol 7 No 1 (2024): Volume 7 Nomor 1 Tahun 2024 Vol 6 No 2 (2023): Volume 6 Nomor 2 Tahun 2023 Vol 6 No 1 (2023): Volume 6 Nomor 1 Tahun 2023 Vol 5 No 2 (2022): Volume 5 Nomor 2 Tahun 2022 Vol 5 No 1 (2022): Volume 5 Nomor 1 Tahun 2022 Vol 4 No 2 (2021): Volume 4 Nomor 2 Tahun 2021 Vol 4 No 1 (2021): Volume 4 Nomor 1 Tahun 2021 Vol 3 No 2 (2019): Volume 3 Nomor 2 Tahun 2019 More Issue