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The Influence of Systematic Risk and Liquidity on Stock Return at Mining Sector Companies Image
Journal article

The Influence of Systematic Risk and Liquidity on Stock Return at Mining Sector Companies

The Effect of Roa, Roe and Roi on Company Value Image
Journal article

The Effect of Roa, Roe and Roi on Company Value

The Influence of Systematic Risk and Liquidity on Stock Return at Mining Sector Companies Image
The Influence of Systematic Risk and Liquidity on Stock Return at Mining Sector Companies Image
Journal article

The Influence of Systematic Risk and Liquidity on Stock Return at Mining Sector Companies

The Effect of Roa, Roe and Roi on Company Value Image
The Effect of Roa, Roe and Roi on Company Value Image
Journal article

The Effect of Roa, Roe and Roi on Company Value

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The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company Image
Journal article

The Effect of Good Corporate Governance on Tax Avoidance: Empirical Study of the Indonesian Banking Company

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.
The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance Image
Journal article

The Influence of Earnings Management, Audit Quality and CEO Duality on Tax Avoidance

This study a ims to get t h e empirical evidence about the influence ofearnings management, audit quality and CEO duality on the tax avoidance. Taxavoidance has used an effective tax rate (ETR) by calculating the corporate taxesexpenses divided by the earnings before income and tax during a certain period.Population of this research are the manufacturing companies in IndonesiaStock Exchange in 2014-2016 which 48 companies are using the purposive samplingtechnique. Methods of data analysis has applied the descriptive statistical analysisand multiple linear regression.These results have indicated that earnings management, audit quality andCEO duality have had a significant effect simultaneously on the tax avoidance.However, partial test results have shown that the audit quality and CEO dualityhave not affected the tax avoidance. While the earnings manegement has had asignificant effect on the tax avoidance.
Disarankan Untuk Anda
The Analysis of the Effects of Capital Adequacy Ratio, Operational Cost Comparing to the Operational Revenue, Net Interest Margin, Non\u002Dperforming Loan and Loan to Deposit Ratio Upon the Return on Equity (Empirical Study of Company Banking Registered in the List of Bei for the Period of 2012\u002D2015) Image
Journal article

The Analysis of the Effects of Capital Adequacy Ratio, Operational Cost Comparing to the Operational Revenue, Net Interest Margin, Non-performing Loan and Loan to Deposit Ratio Upon the Return on Equity (Empirical Study of Company Banking Registered in the List of Bei for the Period of 2012-2015)

This research is an empiric study to do a research on the Analysis of the Effects of Capital Adequacy Ratio, Operational Cost comparing to the Operational Revenue, Net interest margin, Non-Performing Loan and Loan to Deposit Ratio upon the Return on Equity (Empirical Study on the Company Banking listed on BEI for the period of 2012-2015), sampling technique has applied the purposive sampling in order to get the samples of 30 companies. The aims of this research are to prove that the effects of Capital Adequacy Ratio (CAR), Operational costs comparing to the Operational Revenue (BOPO), Net interest Margin (NIM), Non-Performing Loan (NPL) netto and Loan to Deposti Ratio (LDR) upon the performance of bank which is measured by Return on Equity (ROE) and which variables that have been the most dominant affecting Return on Equity (ROE). The Analytical technics has applied multiple linear regression and hypothesis test has used t-statistics to examine partial regression coefficient and f-statistics to examine the feasibility of the research model using the level of significance of 5 %. Besides that, classical assumption test has been done covering normality test, multicollinearity test, heteroscedasticity test and auto correlation test.
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