The purpose of this study was to examine the effect of Size, Age, Profitability, Leverage, Sales Growth on Tax Avoidance. The population which is the object of this research is the basic and chemical industry sectors listed on Indonesia Stock Exchange (BEI) in 2012 - 2016. The total population of 68 companies, this study obtained by purposive sampling technique which then resulted in 32 research samples for further investigation. The analysis technique used is logistic regression analysis. Based on data analysis and discussion can be concluded that Size, Age, Profitability, Leverage, and Sales Growth has no effect on Tax Avoidance. This means that the government succeeded in conducting Tax Amnesty program which has the impact of the company will not do Tax Avoidance

This research is conducting an empirical test on the effect of capital structure, liquidity, asset structure and asset turnover on the financial performance of consumption industry sector companies in the Indonesia Stock Exchange in 2016-2018. The difference with previous research lies in the use of independent variables, the number of samples used and the study period. This research is quantitative research. The analytic method in this research is multiple linear regression analysis. The results of the t-test hypothesis show that the capital structure variable debt to equity ratio (DER), liquidity current ratio (CR), and asset turnover (TATO) have a significant effect on financial performance (return on assets).

This study aims to examine and analyze the effect of managerial ownership, institutional ownership, independent board of commissioners, and audit committee on the financial performance of food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period. This type of research is quantitative research. The population and sample used by all food and beverage companies listed on the Indonesia Stock Exchange in the 2014-2018 period by taking samples using purposive sampling method obtained a total of 13 companies that met the criteria. The data analysis technique used is multiple linear regression test. The results of this study indicate that managerial ownership, independent boards of commissioners, and audit committees have a positive and significant influence on financial performance. While institutional ownership has no effect on financial performance. Keywords: Financial Performance; Managerial Ownership; Institutional; Independent Board of Commissioners; Audit Committee.

Competition between companies is getting tougher and more competitive because the cor-porate world is growing rapidly. Every company wants high company value, a company with high company value can increase shareholder prosperity. If the shareholders feel pros-perous, then the shareholders may be able to add value to their investment in the company. Good corporate governance (GCG) is one of the many factors that can affect corporate value. The purpose of this study was to examine the effect managerial ownership, institu-tional ownership, independent commissioners, and audit committees on firm value. The population used as the object of this research is the banking sub-sector listed on the Indone-sia Stock Exchange (IDX) in 2014-2018. The population of this study is 43 companies, this study was obtained by purposive sampling technique which then produced a sample of 25 companies the financial sector banking sub sector to be studied. The analysis technique used is multiple linear regression analysis. Based on data analysis and discussion it can be concluded that Managerial Ownership and Independent Commissioners do not affect the company's value. While the Institutional Ownership and Audit Committee affect the value of the company.DOI: https://doi.org/10.26905/afr.v3i2.3927

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Tujuan penelitian ini adalah untuk menganalisis pengaruh Earning Per Share, Debt to Equity Ratio, Current Ratio terhadap Profitabilitas (ROA) perusahaan sub-sektor barang konsumsi di Bursa Efek Indonesia. Jumlah sampel dalam penelitian ini adalah 55 sampel dari perusahaan sub-sektor barang konsumsi pada tahun 2013-2017 yang telah dipilih dengan metode puposive sampling. Metode penelitian yang digunakan adalah analisis regresi linier berganda dengan menggunakan SPSS versi 24.0. Hasil penelitian menunjukkan bahwa secara serempek (Uji F) variabel Earning Per Share (EPS), Debt To Equity Ratio (DER) dan Current Ratio (CR) secara simultan atau bersama mempunyai pengaruh yang signifikan terhadap Profitabilitas (ROA). Secara parsial (Uji t) Earning Per Share dan Current Ratio berpengaruh positif dan signifikan terhadap Profitabilitas (ROA), sedangkan Debt To Equity Ratio tidak berpengaruh terhadap Profitabilitas (ROA). Kata kunci : Laba Per Saham, Rasio Hutang, Rasio Lancar dan Profitabilitas (ROA).

This study aims to determine the effect of leverage, inventory intensity, fixed asset intensity, company SIZE, and independent commissioners on tax aggressiveness. The population and sample in this study are consumer goods industry companies listed on the IDX for the 2015-2018 period. The sampling technique of this study was using purposive sampling technique. The number of samples in this study were 28 consumer goods industry companies listed on the Indonesia Stock Exchange in the 2015-2016 period. The data analysis technique used in this study is multiple linear regression. Based on the results of the analysis conducted shows that there is a negative influence of leverage, the intensity of fixed assets, company SIZE, and independent commissioners on tax aggressiveness. While the intensity of the inventory has no effect on tax aggressiveness.

This research aims to find out if there is liquidity ratio, the ratio of influence productivity