Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Serta Ukuran Perusahaan Sebagai Variabel Moderat Pada Perusahaan Makanan Dan Minuman

Welly, Yerisma; Susanti, Elly; Azwar, Khairul; Grace, Ernest

doi:10.37403/financial.v5i2.115

Cited by 10 publications

(13 citation statements)

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“…Firm value in this study uses Price to Book Value (PBV). According to Welly et al (2019), companies that grow in good conditions have a Price to Book Value (PBV) of more than one, meaning that the stock price is greater than the company's book value. , the higher the Price to Book Value (PBV), it means that the market believes in the company's prospects.…”

Section: Firm Valuementioning

confidence: 99%

“…Price To Book Value describes how much the market values the book value of a company's shares. The formula in this study refers to Welly et al (2019), namely:…”

Section: Dependent Variablementioning

confidence: 99%

“…According to Kasmir (2021:157) the Debt to Equity Ratio is the ratio used to assess debt to equity. The formula in this study refers to Welly et al (2019), namely:…”

Section: Profitabilitymentioning

confidence: 99%

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The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

Lestari

Ariyani

2023

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This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.

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Section: Firm Valuementioning

confidence: 99%

“…Price To Book Value describes how much the market values the book value of a company's shares. The formula in this study refers to Welly et al (2019), namely:…”

Section: Dependent Variablementioning

confidence: 99%

See 1 more Smart Citation

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

Lestari

Ariyani

2023

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“…Companies that have good corporate value can increase shareholder confidence in the company's investment. Firm value is defined as investors' perception of the success rate of company performance, usually related to stock market prices (Welly, Susanti, Azwar, & Grace, 2019). The value of a company can be measured by evaluating how well the accounting numbers contained in the information used by investors (Barth, Beaver, & Landsman, 2001) in (Kirkpatrick & Radicic, 2020).…”

Section: Introduction Introductionmentioning

confidence: 99%

The Effect of Return on Assets (Roa), Debt to Assets (Dar), Earnings Per Share (Eps), Growth, and Size on Company Value in Manufacturing Companies

Lungkang

Rusgowanto

2023

j. appl. account. manag. rev.

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This study aims to obtain empirical evidence of the effect of return on assets, debt to assets, earnings per share, growth and size on firm value. This study uses quantitative secondary data with purposive sampling method and multiple linear regression analysis, the total sample in this study is 30 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The results of this study indicate that return on assets and debt to assets have a significant effect on firm value. Meanwhile, earnings per share, growth and size have no significant effect on firm value.

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“…Sedangkan dalam penelitian (Octaviany, Hidayat, and Miftahudin, 2019) menunjukkan firm size berpengaruh signfikan terhadap ROE namun tidak berpengaruh terhadap Tobin's Q. (Modigliani and Miller, 1963) dalam (Chen and Chen, 2011) (Welly, 2019) dan (Winarto, 2015) menunjukkan bahwa secara simultan DER berpengaruh terhadap Tobin's Q. Penelitian (Rahmantio, Saifi and Nurlally, 2018) juga menunjukkan secara simultan DER berpengaruh signifikan terhadap Tobin's Q (Tobin's Q).Sedangkan dalam penelitian (Widyastuti, 2019), DERyang diukur dengan DAR dan DER tidak berpengaruh signifikan terhadap kinerja keuangan dan Tobin's Q.…”

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Pengaruh Informasi Akuntansi terhadap Harga Saham serta Dampaknya terhadap PBV pada Subsektor Farmasi yang Terdaftar di BEI

Ervina

Welly²,

Grace³

2020

jesya

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This study aims to look at the effect of firm size and DER on Tobin's Q and ROE's ability to moderate the relationship of firm size and DER with Tobin's Q in the cable sub-sectors listed on the Indonesia Stock Exchange in the 2014-2018 period. The research sample is cable sub-sector companies listed on the Stock Exchange in the 2014-2018 period. Data analysis techniques using multiple regression tests, moderation regression tests, hypothesis testing (f test and t test) and MRA test. The results of this study indicate the test of multiple linear regression that is confirm size and DER has a positive effect on Tobin's Q. Moderated regression test with interaction test that is ROE strengthens firm-sized and DER relationships with Tobin's Q. Test R and R2 namely there is a strong relationship between firm size and DER variables with Tobin's Q variable Tests that firm size and DER have a significant effect on Tobin's Q. The second hypothesis test, ROE is able to moderate but not significantly relationship firm size and DER with Tobin's Q

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Leverage Dan Profitabilitas Terhadap Nilai Perusahaan Serta Ukuran Perusahaan Sebagai Variabel Moderat Pada Perusahaan Makanan Dan Minuman

Cited by 10 publications

References 0 publications

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

The Effect of Return on Assets (Roa), Debt to Assets (Dar), Earnings Per Share (Eps), Growth, and Size on Company Value in Manufacturing Companies

Pengaruh Informasi Akuntansi terhadap Harga Saham serta Dampaknya terhadap PBV pada Subsektor Farmasi yang Terdaftar di BEI

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