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Lauw Tjun Tjun
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
 1   2 
Search results for , issue "Vol. 12 No. 2 (2020)" : 13 Documents clear
Pengaruh Pengungkapan Laporan Tahunan Periode 2014-2018 dan Ukuran Perusahaan Terhadap Harga Saham. (Studi Kasus Pada Perusahaan BUMN yang Sahamnya Terdaftar Dalam IDX BUMN20) Demetrius Kunto Wibisono; Esther Yolanda
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2853

Abstract

This study aims to find out how the influence of Disclosure of Financial Statements for the period 2014 - 2018 and Company Size on the Stock Price. This case study was conducted by taking a sample of companies list on IDX BUMN20. This study uses the hypothesis testing method using IBM SPSS Statistics Subscription version 23. Based on the results of the study found that an increase in average disclosure in all companies listed on the IDX, in other words, an increase in awareness of the management of companies listed on the IDX to report both financial and non-financial information to the public. In addition, companies listed on the IDX are increasingly obedient to the policies made by the regulator (OJK) related to the disclosure of financial statements. The Annual Disclosure Variable does not partially affect the company's stock price, this is due to differences in the research sector and research year. Partially, the variable size of the company has an influence on stock prices, this is because investors are interested in investing in companies that have large assets and have a large market capitalization because they are considered more profitable. Simultaneously, the Annual Report Disclosure variable and company size variables have a significant effect on stock prices. Keywords: Annual Report Disclosure, Company Size, and Stock Price.
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance
Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan Fransiscus Felix Bhaktiar; Vinny Stephanie Hidayat
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2950

Abstract

This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance

Page 2 of 2 | Total Record : 13

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