Pengaruh Penghindaran Pajak Dan Profitabilitas Terhadap  Nilai Perusahaan Dengan Leverage Sebagai Variabel Kontrol  Pada Perusahaan Yang Listing Di Bursa Efek Indonesia

Wijaya, Ronni Andri; Pratiwi, Hanna; Sari, Desi Permata; Suciati, Dina

doi:10.35134/ekobistek.v9i1.63

Cited by 7 publications

(6 citation statements)

References 1 publication

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“…Lingkungan kerja adalah segala sesuatu yang ada di sekitar para pekerja dan yang dapat memengaruhi dirinya dalam menjalankan tugas-tugas yang dibebankan, misalnya kebersihan, musik, penerangan dan lain-lain [6]. lingkungan kerja yang kondusif dan nyaman, juga diperhartikannya tingkat stress kerja karyawan oleh seorang manager dapat meningkatkan kinerja yang efektif dari seorang karyawan [7]. Faktor selanjutnya yang perlu diperhatikan dalam meningkatkan kinerja pegawai adalah reward yang diterapkan oleh atasan.…”

Section: E Kemandirianunclassified

Pengaruh Lingkungan Kerja dan Reward terhadap Kinerja Pegawai

et al. 2022

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Performance is the result of work that can be achieved by a person or group of people in an organization, in accordance with their respective responsibilities and authorities, in an effort to achieve the goals of the organization concerned legally, not violating the law and in accordance with ethics and norms. Many factors affect employee performance, among others: work environment and rewards. The purpose of the study was to determine the effect of the environment and rewards on employee performance. Employee performance is the dependent variable. The independent variables studied included work environment and rewards. The sample used is all employees at the population and civil registry office in the city of Padang. In determining the sample using a saturated sampling sample. The analytical method used is descriptive statistical analysis, with classical assumption test and hypothesis testing with multiple regression method using SPSS. The results obtained in the study show that partially the work environment has a positive and significant effect on employee performance, partially reward has a significant and significant effect on employee performance, together there is a significant and significant effect on employee performance. The contribution of work environment variables and rewards to employee performance variables is 26.7%, while the remaining 73.3% is influenced by other variables outside of this study such as work commitment, leadership style, work discipline, work attitude and others.

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Section: E Kemandirianunclassified

Pengaruh Lingkungan Kerja dan Reward terhadap Kinerja Pegawai

et al. 2022

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“…Hal ini membuktikan bahwa tindakan penghindaran dapat meningkatkan nilai perusahaan. Hasil pengujian ini didukung penelitian yang dilakukan oleh Tarihoran, (2016), Magdalena, (2019), dan Wijaya et al, (2020) yang membuktikan bahwa penghindaran pajak berpengaruh positif dan tidak signifikan terhadap nilai perusahaan. Hal ini berarti, tingginya tindakan perusahaan melakukan penghindaran pajak akan cenderung menaikan nilai perusahaan.…”

Section: Hasil Uji Asumsi Klasikunclassified

Penghindaran Pajak, Laporan Keberlanjutan, Corporate Governance Dan Nilai Perusahaan: Dimoderasi Ukuran Perusahaan

Alfiana

2021

Litera

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Purpose: This study aims to prove the effect of tax avoidance, sustainability reporting, corporate governance and firm value: firm size as a moderating variable. Method: Manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 are the samples used in this study. Sampling used purposive sampling method and produced 147 sample data. This research technique uses multiple linear analysis and moderated regression analysis. Finding: The results show that tax avoidance has no significant positive effect on firm value, sustainability reports have a positive effect on firm value and corporate governance has no effect on firm value. Firm size can moderate the effect of tax avoidance on firm value. Firm size can strengthen the positive influence of sustainability reports on firm value. Firm size cannot moderate the influence of corporate governance on firm value. Novelty: The novelty of this research, the researcher adds a moderating variable of firm size and different time periods.

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“…Leverage mewakilkan jumlah utang yang ditanggung oleh perusahaan dalam rangka pembiayaan aktivitas operasionalnya. Dengan kata lain, besarnya utang perusahaan dibanding aset perusahaan (Wijaya et al, 2021).…”

Section: Leverageunclassified

Faktor-Faktor Determinan Penggunaan Sistem Informasi Akuntansi Pada Usaha Mikro Dan Kecil Di Jakarta

Pratama

Hermi

2020

j. ekon. n.a. econo.

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This study aims to examine, analyze and find empirical evidence of the effect of the use of information technology, firm size, education of the owner (manager), age of the owner (manager), and owner training (manager) on the use of accounting information systems. This study uses primary data, primary data collection method using a questionnaire in the form of google form. The research sample was selected using the snowball sampling method and measured by the Lemeshow formula in order to obtain a sample of one hundred (100) respondents who are owners (managers) of micro and small businesses in Jakarta. The data analysis method used in this research is multiple linear regression analysis. The results of this study indicate that the use of information technology and owner (manager) training has a positive and significant effect on the use of accounting information systems. Meanwhile, the variables of firm size, owner's education (manager), and owner's age (manager) have no effect on the use of accounting information systems.

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Pengaruh Penghindaran Pajak Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Leverage Sebagai Variabel Kontrol Pada Perusahaan Yang Listing Di Bursa Efek Indonesia

Cited by 7 publications

References 1 publication

Pengaruh Lingkungan Kerja dan Reward terhadap Kinerja Pegawai

Pengaruh Lingkungan Kerja dan Reward terhadap Kinerja Pegawai

Penghindaran Pajak, Laporan Keberlanjutan, Corporate Governance Dan Nilai Perusahaan: Dimoderasi Ukuran Perusahaan

Faktor-Faktor Determinan Penggunaan Sistem Informasi Akuntansi Pada Usaha Mikro Dan Kecil Di Jakarta

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