Perusahaan berupaya berjuang untuk bertahan hidup dengan cara menjalan fungsi manajemen masing-masing sehingga mencapai sasaran dan memperoleh laba. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh good corporate governance dan ukuran perusahaan terhadap profitabilitas pada Perbankan yang terdaftar di BEI. Populasi pada penelitian ini adalah Perbankan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2017 sampai dengan 2019 sebesar 43 Perbankan. Teknik pengambilan sampel pada penelitian ini dengan menggunakan sensus, dimana semua populasi dijadikan sampel peneltian dikalikan tahun pengamatan menjadi 129 observasi.
The purpose of this study was to examine the effect of tax, foreign ownership and tunneling incentives on indications of transfer pricing in infrastructure, utility and transportation companies on the Indonesia stock exchange in 2014-2018. The population in this study are infrastructure, utility and transportation companies listed on the Indonesia Stock Exchange for the period in 2014-2018. The number of samples used was50 companies using purpose sampling method. The data processing program uses version 22 of the SPSS program. The analysis method used in this study is descriptive statistical test, classical assumption test, multiple linear regression, t statistical test, F statistical test, determination coefficient test (R2). and correlation test (R).The results showed that the tax variable had no effect on the indication of transfer pricing. The foreign ownership variable has no effect on the indication of transfer pricing. The tunneling incentive variable has an effect on the indication of transfer pricing. Based on the simultaneous test (F test), the variables of tax, foreign ownership, and tunneling incentives together have an effect on indications of transfer pricing in infrastructure, utility and transportation sector companies listed on the Indonesian stock exchange in 2014-2018.
The purpose of this study was to examine the effects of tax burden, liquidity, and firm size on profitability. The population of this study is automotive companies listed on the Indonesian Stock Exchange for the period 2017-2020. The number of samples used is 48 companies by the saturated extraction method. The data processing program uses SPSS (Static product and service solution) version 25. The analytical methods used in this study are descriptive statistical tests, classical assumption tests, multiple linear regression, t-statistic tests, and F-statistics. test, certainty test (R2) and correlation test (r). Results showed that the tax burden variable had a negative impact on profitability. Liquidity has a clear positive effect on profitability. The firm size variable has a negative impact on profitability. Based on the simultaneous test (F-test), the profitability of automobile companies listed on the Indonesia Stock Exchange will be affected along with tax burden, liquidity and company size variables from 2017 to 2020.
This study aims to find the effect of profitability, corporate governance, and tax avoidance on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020 partially and simultaneously. The population of this study was 65 companies. The sampling method used is purposive sampling method, so that 10 companies were obtained as samples for 4 years of observation with 40 observation samples. The research data was obtained from financial reports from sample companies which were downloaded through the IDX website, namely www.idx.co.id and the official websites of each company. The data analysis technique used is multiple linear regression analysis using SPSS 25. The results showed that the profitability variable had a positive and significant effect on capital structure. Firm size has a significant negative effect on capital structure and company growth rate variable has a positive and insignificant effect on capital structure. Based on the simultaneous test (F test) the variables of profitability, company size and growth rate simultaneously affect the capital structure.
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