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Borobudur Accounting Review
Published by Universitas Muhammadiyah Magelang
ISSN : -     EISSN : 27985237     DOI : 10.31603/bacr
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: BACR is a peer-reviewed open access journal for the fields of development economics. It publishes regular research papers, original reviews, and short notes for communications. Emphasis is on applied empirical and analytical work, and theoretical papers with applications. There is no restriction on the length of the papers. Our aim is to encourage scientists to publish their research in as much detail as possible. Full data and/or methodical details must be provided for research articles. Scope: The scopes of BACR, but not limited to, are auditing, taxation, financial accounting, management controlling system, accounting information system, accounting public sector, behavior accounting, and sharia accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
 1 
Search results for , issue "Vol 4 No 1 (2024)" : 3 Documents clear
Peran mediasi profitabilitas dimoderasi leverage pada kepemilikan institusional terhadap nilai perusahaan: perusahaan batu bara Indonesia Widigdya, Singgih; Akhmadi, Akhmadi; Ichwanudin, Wawan
Borobudur Accounting Review Vol 4 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11473

Abstract

In this study, we look at how institutional ownership affects the Price to Book Value (PBV) of Indonesian coal mining companies. Return on Assets (ROA) is the mediating variable, and Debt to Equity Ratio (DER) is the moderating variable. The study is highly relevant given the dynamic changes in financial markets, the increasing dominance of institutional investors, and the challenges associated with debt management. Additionally, regulatory changes and the pressure to enhance shareholder value necessitate an understanding of how institutional ownership, financial performance, and leverage influence company value. Using financial information from Indonesian coal mining companies that were listed between 2018 and 2023 on the Indonesian Stock Exchange, the analysis was conducted using SPSS and the Hayes Process Macro Model 58. The findings indicate that institutional ownership significantly increases firm value (PBV) through better management and stricter supervision. DER, as a moderating variable, emphasizes the importance of good debt management. The positive coefficient of financial performance on firm value indicates that better financial performance contributes to increased firm value. Overall, institutional ownership is more effective in directly enhancing firm value than through the mechanisms involving financial performance and leverage. This study provides critical insights for corporate managers, institutional investors, and policymakers on managing institutional ownership to improve company performance and value, and effectively handle financial leverage.
Nilai perusahaan berdasarkan struktur modal dan kinerja keuangan Maymunatul, Novia; Dewi, Veni Soraya; Mranani, Muji
Borobudur Accounting Review Vol 4 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11678

Abstract

Progress in the business world is marked by competition between companies. This causes companies to compete in increasing company value. The aim of this research is to test and analyze capital structure, profitability and liquidity on company value which is supported by Signal Theory so that multiple linear regression analysis is appropriate to use. The research sample is garment and textile companies listed on the Indonesia Stock Exchange which fulfill purposive sampling with an observation period of 2018-2022. The research results found that capital structure and profitability have no effect on company value, but liquidity can increase company value. The implications of this research are expected to provide input to management in making capital structure management policies and strategies for increasing profitability and liquidity ratios which can increase company value.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth, dan Thin Capitalization terhadap Tax Avoidance Anggraeni, Nabela Arista; Purwantini, Anissa Hakim; Prasetya, Wahyu Anggit
Borobudur Accounting Review Vol 4 No 1 (2024)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.11438

Abstract

This study aims to examine and analyze the effect of profitability, leverage, company size, sales growth, and thin capitalization on tax avoidance. The number of samples in this study were 35 samples with 7 companies. The population of this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sampling technique used in this study used purposive sampling. Test the hypothesis in this study using multiple linear regression analysis. The results of this study indicate that profitability, leverage, sales growth and thin capitalization have no effect on tax avoidance, while firm size has a negative effect on tax avoidance. Keywords: Profitability; Firm Size; Thin Capitalization; Tax avoidance Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan, sales growth, dan thin capitalization terhadap tax avoidance. Jumlah sampel pada penelitian ini adalah 35 sampel dengan 7 perusahaan. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel yang digunakan dalam penelitian ini menggunakan purposive sampling. Uji hipotesis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa profitabilitas, leverage, sales growth dan thin capitalization tidak berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan berpengaruh negatif terhadap tax avoidance. Kata Kunci: Profitabilitas; Ukuran Perusahaan; Thin Capitalization; Tax avoidance

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