This study aims to examine the effect of capital structure, firm size, firm growth and tax avoidance on firm value. The novelty in this study is found in the population used by manufacturing companies listed on Indonesia Stock Exchange (IDX) during the period 2017-2019. Sample determination was done by purposive sampling method, 168 samples selected on this study. This study uses quantitative methods with secondary data sources in the form of complete company annual reports. Methods of data analysis using multiple linear regression analysis. The results showed that partially the firm size and firm growth have a effect on firm value. While the capital structure and tax avoidance have no effect on firm value. Then, simultaneously the capital structure and firm size have a (significant) effect on firm value. Firm growth and tax avoidance have a effect on firm value.
Kegiatan Kuliah Kerja Nyata (KKN) Universitas Muhammadiyah Gresik tahun 2019 dilaksanakan mulai tanggal 02 Agustus 2019 sampai dengan tanggal 20 Oktober 2019. Salah satu tempat pelaksanaan kegiatan KKN adalah di Desa Brangkal Dusun Kedung Pangsing Kecamatan Balongpanggang Kabupaten Gresik, yang diikuti oleh program studi Akuntansi dan 5 (lima) program studi lain. Mahasiswa program studi Akuntansi melaksanakan program kerja unggulan yakni pendampingan dan pembuatan format pembukuan sederhana pada bank sampah Desa Brangkal tepatnya di Dusun Kedung Pangsing dan juga literasi keuangan dengan menabung sejak dini . Kegiatan pendampingan pembukuan sederhana pada bank sampah Dusun Kedung Pangsing bertujuan untuk membantu dan membimbing pengurus bank sampah untuk melakukan pembukuan sederhana dalam mengelola keuangan bank sampah serta pengurus diberikan pendampingan untuk dapat menyajikan laporan keuangan yang baik dan benar sesuai standar akuntansi yang berlaku. Kegiatan ini dilakukan dengan memberikan gambaran dan tata cara pengelolaan keuangan dan pembukuan akuntansi dasar di Dusun Kedung Pangsing. Fun education menabung sejak dini bertujuan untuk memberikan penjelasan, motivasi dan menanamkan kesadaran tentang pentingnya menabung, memanfaatkan sampah botol bekas menjadi celengan serta mengasah kreativitas anak anak dalam kreasi botol celengan. Kegiatan yang telah dilaksanakan oleh mahasiswa program studi Akuntansi berjalan lancar dan sukses sesuai apa yang sudah direncanakan. Semua pihak mengharapkan agar kegiatan ini dapat membantu memperbaiki Desa Brangkal menjadi lebih baik lagi.
This study aims to examine the effect of solvability and sales growth on financial distress with profitability as a moderating variable in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The population used is manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Sampling using purposive sampling method and obtained as many as 39 companies that meet the criteria. Hypothesis testing in this study using descriptive analysis method with the analysis tool Moderating Regression Analysis (MRA) with the help of the SPSS application. The independent variables used in this study are solvability and sales growth, financial distress as the dependent variable and profitability as a moderating variable. Based on the research results, it is known that solvability has a significant effect on financial distress and sales growth has no effect on financial distress and profitability is not able to moderate the effect of solvability on financial distress and profitability is able to moderate the effect of sales growth on financial distress.
This study aims to analyze the effect of the variable structure of ownership (managerial ownership, institutional ownership, and concentration of ownership) and growth opportunity on the dividend payout ratio. With profitability, firm size, and leverage as control variables. This research uses a quantitative approach with secondary data types. The research population is a non-financial company listed on the Indonesia Stock Exchange, which is then processed using a purposive sampling method based on certain criteria. From the specified criteria obtained a sample of 36 companies. This research uses multiple linear regression. Regression results show that managerial ownership, institutional ownership, ownership concentration, and size do not significant effect on dividend payout ratio. Growth Opportunity has a negative and significant effect on dividend payout ratio. Profitability that is proxied by ROA and leverage proxied by DER has a positive effect on the dividend payout ratio.
The purpose of community service is to conduct training and assist in the preparation and preparation of financial and taxation reports at the Amal Usaha Muhammadiyah (AUM) throughout Bojonegoro Regency. The method of implementing the activity is to conduct training and face-to-face meetings by presenting presenters. The activity will be held on 31 October 2019. The training results show that there are still many institutions that have not prepared financial reports in accordance with generally accepted accounting standards. Most still use cash statements only. Financial personnel still need further assistance. Most tax reports have not yet been made and reported.
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