Tujuan penelitian ini untuk mengetahui pengaruh leverage, likuiditas, ukuran perusahaan, dan capital intensity terhadap agresivitas pajak yang diproksikan dengan Effective Tax Rate (ETR). Pemilihan sampel dalam penelitian ini dilakukan dengan purposive sampling. Berdasarkan kriteria didapatkan 201 sampel amatan. Teknik analisis data yang digunakan dalam penelitian ini yaitu statistik deskriptif, uji asumsi klasik, dan analisis regresi berganda. Hasil analisis menunjukan bahwa leverage dan capital intensity berpengaruh negatif terhadap agresivitas pajak, sementara itu likuiditas tidak berpengaruh terhadap agresivitas pajak, dan ukuran perusahaan berpengaruh positif terhadap agresivitas pajak. The purpose of this study was to determine the effect of leverage, liquidity, firm size, and capital intensity on tax aggressiveness using the measurement of Effective Tax Rate (ETR). The sample selection in this study was carried out by purposive sampling. The samples obtained were 201 that met the criteria. The data analysis techniques used in this research are descriptive statistics, classical assumption test, and multiple regression analysis. The results of the analysis show that leverage and capital intensity has a negative effect on the tax aggressiveness, while liquidity has no effect on the tax aggressiveness, and firm size has a positive effect on the tax aggressiveness.
Penelitian ini bertujuan untuk menguji pengaruh financial leverage, arus kas bebas, profitabilitas dan struktur kepemilikan institusional terhadap manajemen laba. Sumber data penelitian ini adalah data sekunder yang berupa laporan keuangan tahunan perusahaan yang diperoleh dari website Bursa Efek Indonesia. Sampelnya adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019 dengan menggunakan teknik purposive sampling dan diperoleh 14 perusahaan sebagai sampel dengan 84 data amatan. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel profitabilitas berpengaruh positif terhadap manajemen laba, variabel arus kas bebas berpengaruh negatif terhadap manajemen laba. Sedangkan variabel financial leverage dan struktur kepemilikan institusional tidak memiliki pengaruh terhadap manajemen laba. This research aimed to examine the effect of financial leverage, free cash flow, profitability and institutional ownership structure on earnings management. This research's data source is secondary data in the form of company annual financial report obtained from the Indonesia Stock Exchange website. The samples are food and beverage companies listed on the Indonesia Stock Exchange during 2014-2019. The sample selection used purposive sampling technique and obtained 14 companies as samples with 84 observational data. The data analysis method used multiple linear regression analysis. This study indicates that the profitability variable has a positive effect on earnings management, the free cash flow variable has a negative effect on earnings management. While, financial leverage and institutional ownership structure variable don't affect earnings management.
This study purpose to empirically examine the effect of Corporate Social Responsibility (CSR) and Financial Performance on Firm Value. Company value is an assessment of public trust in a company which is reflected in the stock price. The higher the value of the company, the level of prosperity of shareholders also increases. Company value is measured using Tobin's Q, CSR is measured using content analysis, and ROA measures financial performance. Using the purposive sampling method, the research sample is manufacturing companies listed on the Indonesia Stock Exchange from 2018-2021. The results of the study indicate that CSR and Financial Performance have a positive effect on firm value.
This study aimed to examine the effect of leverage, liquidity, firm size, and fixed assets intensity on fixed assets revaluation. The sample in this study was a company manufacturing various industry sectors listed on the Indonesian Stock Exchange during 2014-2018 period. Methods of data collection using purposive sampling. The analytical method of research used logistic regression analysis method. These results indicate that the variable leverage has a negative effect on fixed assets revaluation and firm size positive effect on fixed assets revaluation. While fixed assets intensity and liquidity have not effect on fixed asset revaluation.
When there is combustion there are three main components that cause the fire which is commonly called the Fire Triangle. The fire triangle itself consists of unified and balanced Heat, Fuel and Oxygen that will cause fires to the point where workers are also very detrimental to the company if this happens if it is not immediately addressed. The author in collecting the data needed until the completion of writing this scientific paper, uses the method of approach and data collection by Observation and Literature Study on the MT ship. Katomas which is an oil product cargo ship which is a flammable liquid, the best extinguishing agent is foam fire extinguisher. Fire fighting equipment is also not only a supporting factor but also an indispensable factor and is part of the ship and its crew. Safety concerns the safety of the cargo, crew and ship itself. Then the damage to the fire extinguisher and the decline in the work function of the tool is due to lack of maintenance and attention to the extinguisher which causes the work of the device to be less than optimal. Keywords : Portable fire extinguisher, Foam fire extinguisher, Fire fighting equipment Saat terjadi pembakaran ada tiga komponen utama yang menyebabkan terjadinya api yang biasa disebut Segitiga Api. Segitiga api itu sendiri terdiri dari Heat, Fuel dan Oxygen yang bersatu dan seimbang yang akan menimbulkan kebakaran hingga membahayakan para pekerja juga sangat merugikan perusahaan apabila hal ini terjadi jika tidak segera ditanggulangi. Penulis dalam mengumpulkan data yang diperlukan hingga selesainya penulisan karya tulis ilmiah ini, menggunakan metode pendekatan dan pengumpulan data dengan Observasi dan Studi Pustaka pada kapal MT. Katomas yang merupakan kapal muatan Oil Product yang merupakan zat cair yang mudah terbakar, maka zat pemadam yang paling baik adalah jenis pemadam api foam. Peralatan pemadam kebakaran juga bukan hanya faktor pendukung tetapi juga merupakan salah satu faktor yang sangat diperlukan dan menjadi bagian dari kapal dan awaknya. Keselamatan yang menyangkut keselamatan pada muatan, awak kapal, dan kapalnya itu sendiri. Maka kerusakan alat pemadam api dan menurunnya fungsi kerja dari alat tersebut dikarenakan akibat kurangnya perawatan dan perhatian terhadap alat pemadam tersebut yang menyebabkan kerja dari alat tersebut menjadi kurang optimal. Kata Kunci : Pemadam Api Portabel, Pemadam Api Foam, Peralatan pemadam kebakaran
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