AKUA: Jurnal Akuntansi dan Keuangan

Pengaruh Agresivitas Pajak, Beban Pajak Tangguhan, dan Kebijakan Utang terhadap Nilai Perusahaan

Dian Nur Aprida, Aris Sanulika — Sat, 27 Jul 2024 00:00:00 +0000

This research aims to examine the influence of tax aggressiveness, deferred tax burden and debt policy on company value in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period. In this research, the dependent variable is used, namely Company Value (Y) and independent variables, namely Tax Aggressiveness (X1), Deferred Tax Burden (X2), Debt Policy (X3). This research uses financial reports of companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The population in this study is 125 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sample selection technique used a purposive sampling method, the samples obtained were 34 companies with 170 observation data. The data source uses quantitative method secondary data. The analysis technique used is multiple linear regression with the help of the eviews 10 application program. Based on the test results, this research states that 1) Tax aggressiveness has no effect on company value, 2) Deferred tax burden has an effect on company value, 3) Debt policy has no effect on the value of the company.

Pengaruh Risiko Bisnis, Growth Opportunity dan Kepemilikan Manajerial terhadap Struktur Modal

Yulia Tantri — Sat, 27 Jul 2024 00:00:00 +0000

This study aims to determine the influence of Business Risk, Growth Opportunity, and Managerial Ownership on Capital Structure. Business Risk is measured using EBIT divided by total assets. Growth Opportunity is measured by using total assets in the current period minus total assets in the previous period, and divided by total assets in the previous period. Managerial ownership is measured by the number of shares owned by the managerial party (manager and directors) divided by the total outstanding shares. Meanwhile, the Capital Structure is measured using the Debt Equity Ratio (DER). The population in this study is property & real estate sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples in this study was 16 with a 5-year observation method in the 2018-2022 period and the number of financial statements used as samples in this study amounted to 80, which was obtained through the purposive sampling method. The type of data in this study is secondary data with quantitative research methods. The analysis technique used was panel data regression analysis with a significance level of 5%. This study was processed using eviews 12 software and showed the results that (1) Business risk had a significant negative effect on capital structure, (2) Growth opportunity did not have a significant effect on capital structure, (3) Managerial ownership did not have a significant effect on capital structure.

Pengaruh Kebijakan Dividen, Kebijakan Utang, dan Kinerja Keuangan Terhadap nilai perusahaan (Studi Empiris Perusahaan Teknologi dan Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022)

Dwi Alditia Aryanda — Sat, 27 Jul 2024 00:00:00 +0000

This study aims to determine the influence of Dividend Policy, Debt Policy, and Financial Performance on Company Value in Technology and Transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Based on the purposive sampling method, a sample of 10 companies was obtained. The analysis method used is a descriptive statistical method using a panel data regression analysis tool. The results of this study show that (1) Dividend policy has no effect on company value, (2) Debt policy has a significant effect on company value, (3) Financial performance has no effect on company value.

Pemetaan Tren: Analisis Bibliometrik dari Audit Report Lag yang Terindex Google Schoolar

Aisyah Kamila Putri, Sri Andriani, Ahmad Fahrudin Alamsyah — Sat, 27 Jul 2024 00:00:00 +0000

Financial reports are an important thing that is really needed by a company. The audit assessment has an impact on the financial reports that will be published. The study of audit delays is experiencing rapid growth. This has attracted the interest of many researchers to continue developing it, including analyzing internal and external company factors that influence audit delays. However, until now, publications related to this topic have not been well organized. This research aims to map research publications related to audit delays in a database context, with the keyword "audit delays" with the VOSviewer Bibliometric research study. The analytical method used is a quantitative method. Data sources were taken from journals indexed by Google Scholar, Sinta, and Emerald, then analyzed with the help of Publish or Perish and Mendeley Desktop software to screen the data. The results of this research show that in the Vosviewer Bibliometric study there are 3 Clusters and 24 main topics related to Audit Report Lag. This research provides an overview of relevant topic mapping for further research.

Pengaruh Kebijakan Utang, Cash Holding dan Intellectual Capital terhadap Nilai Perusahaan

Aizul Fitri, Rakhmawati Oktavianna — Sat, 27 Jul 2024 00:00:00 +0000

This study aims to identify and provide empirical evidence regarding the influence of debt policy, cash holding, and intellectual capital on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period of 2018-2022. The independent variables are Debt Policy, measured by the Debt to Equity Ratio (DER) index; Cash Holding, measured by the Cash Holding (CASH) index; and Intellectual Capital, measured by the Value Added Intellectual Coefficient (VAICTM) index, with the dependent variable being Firm Value, measured by the Price to Book Value (PBV). Utilizing a quantitative approach, this research draws on secondary data from annual reports on the Indonesia Stock Exchange, selecting 34 companies through purposive sampling. Descriptive statistical analysis was employed, and the data was processed using Eviews version 12. The results indicate that debt policy affects firm value, cash holding does not affect firm value, and intellectual capital affects firm value, while debt policy, cash holding, and intellectual capital collectively have a significant effect on firm value.

Pengaruh Kebijakan Dividen, Kebijakan Utang dan Managerial Ownership terhadap Nilai Perusahaan

Mareta Hendrayanti Florensia Indah Budiati, Fina Fitriyana — Sat, 27 Jul 2024 00:00:00 +0000

This research aims to determine the influence of dividend policy, debt policy and managerial ownership on company value in companies listed on the Indonesian Stock Exchange for the 2018-2022 period. Dividend Policy is measured by using DPR, Debt Policy is measured by using DER, Managerial Ownership is measured by the number of shares owned by the managerial paty (manager and directors) divided by the total outstanding shares. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The number of samples in this study was 6 with a 5-year obeservation method in the 2018-2022 period and the number of financial statements used as samples in this study amounted to 30. A population of 113 companies was obtained. Based on the purposive sampling method, a sample of 6 companies was obtained. The results of this research show that (1) Dividend policy has an effect on company value, (2) debt policy has an effect on company value, (3) managerial ownership has no effect on company value.