This study aims to examine the effect of profitability and good corporate governance on tax avoidance by focusing on telecommunications services sub-sector companies listed on the Indonesia Stock Exchange in the period 2013-2018. The number of samples in this study used 5 telecommunications sub-sector service companies that were consistently listed on the Indonesia Stock Exchange in the period …
This study aims to analyze the effect of profitability and disclosure of corporate social responsibility on tax aggressiveness in mining companies. The dependent variable in this study is tax aggressiveness as measured by the effective tax rate. While the independent variables in this study are profitability and disclosure of corporate social responsibility. The profitability variable is measur…
The purpose of this study was to determine the effect of profitability, leverage and corporate governance on tax avoidance on the Indonesia Stock Exchange period 2017-2019. This population is a Food and Baverages company on the Indonesia Stock Exchange in 2017-2019. The method of determining the sample with a purposive sampling method, with some predetermined criteria, the number of samples is …
This study aims to analyze the effect of tax avoidance and good corporate governance on the cost of debt in the property and real estate sector companies. The dependent variable in this study is the cost of debt as measured by interest expense divided by the average long-term and short-term loans. Meanwhile, the independent variables in this study are tax avoidance and good corporate governance…
In the tourism industry, hotel service takes the important role. In running the business, it is necessary to have not only the strategy but also the implementation of good corporate governance which become the main part in the development of the company. The good corporate governance seems to be a mechanism that directs and controls the company as a whole. As one of the Jambuluwuk branches in I…
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh struktur modal dan pertumbuhan perusahaan terhadap nilai perusahaan dengan dimediasi oleh kinerja keuangan serta pengungkapan corporate social responsibility sebagai variabel pemoderasi. Populasi dalam penelitian ini adalah 50 perusahaan manufaktur sektor goods consumer industry yang terdaftar di BEI periode 2015 – 2018. Sampel dala…
Financial distress merupakan tahap penurunan kondisi keuangan perusahaan dimana perusahaan tidak mampu membayar kewajiban jangka pendek maupun jangka panjang yang dimilikinya. Keadaan financial distress yang buruk akan mengakibatkan kebangkuran perusahaan. penelitian ini bertujuan untuk mengetahui pengaruh corporate governance , likuiditas, leverage, profitabilitas dan ukuran perusahaan pada ke…
Tujuan penelitian adalah untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility(CSR) dan Dividend Payout Ratio(DPR) terhadap respon investor pada perusahan high profile yang terdaftar di Bursa Efek Indonesia. CSR diukur dengan Global Reporting Initiative(GRI) Index dan respon investor diukur dengan Cumulative Abnormal Return(CAR). Data yang digunakan berupa data se…
The bank is obliged to conduct its own assessment of its health level periodically, so it can take effective and efficient improvement measures using the RGEC method including Risk Profile, Good Corporate Governance, and Capital factors. The research aims to analyze the health level of the LQ-45-registered Bank of Central Asia, the Self-Bank, the State Bank of Indonesia, the People's Bank of In…