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Pengaruh Pengungkapan Sustainability Report Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderating (Studi Empiris pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
Lasuardhi, Dony
; Jacobus Widiatmoko
; Muhammad Ali Ma'sum
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research aims to empirically test the effect of sustainability report disclosure on company value with profitability as a moderating variable (Empirical Study of Mining Companies Listed on the Indonesia Stock Exchange 2019-2023). The population of this research is all mining companies listed on the Indonesia Stock Exchange for 2019-2023, totaling 63 companies. The sample used in this research was 12 companies. This research uses a purposive sampling technique, namely a sampling technique th...
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Pengaruh Profitabilitas, Leverage, Corporate Governance, Dan Cash Holding Terhadap Nilai Perusahaan ( Studi Empiris Pada Perusahaan Aneka Industri Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2020-2022 )
Mahindra Nathan Mastroyanna Arifin
; Listyorini Wahyu Widati
; Muhammad Ali Ma'sum
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypo...
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PENGARUH PROFITABILITAS, KOMPENSASI EKSEKUTIF, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020
muchammad tri rinaldi
; Sartika Wulandari
; Muhammad Ali Ma'sum
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 2
(2022)
This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34...
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