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KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE 企业规模的制度性和跨国性与避税变量控制的杠杆作用
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1369
Isykarima Khaleda Zia, Dudi Pratomo, Kurnia Kurnia
This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.
本研究旨在以企业规模和杠杆为控制变量,同时或部分确定机构所有权和多国性对避税的影响。人口是2011年至2015年期间在印度尼西亚证券交易所(IDX)上市的所有制造业公司。采用的抽样技术是有目的抽样,选取了10家生产企业,周期为5年,获得了50份样本数据。采用的数据分析方法为面板数据回归分析。同时,以企业规模和杠杆为控制变量的机构所有权和多国性对企业避税的影响不显著。部分地,机构所有权对避税有显著的负向影响,而多国性、公司规模和杠杆对避税没有显著影响。
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引用次数: 4
Vol 10 No 2 (2018) 第十卷第二期(2018)
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2
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引用次数: 0
REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI JILID 1, 5, 7, 11 DAN 13 资本市场对《经济政策包》第一卷、第5,第7卷、第11卷和第13卷的反应
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1368
Adelia Nandira Maharani, Irni Yunita
The purpose of this research is to analize market reaction to the 1st, 5th, 7th, 11th and 13th economic policy packages. This research uses event study approach. Its measurement of market reaction would be seen from the difference of Abnormal Return and Trading Volume Activity before and after the events. Sample of this research was selected through purposive sampling techniques which include 12 firms. The data analysis used paired sample of t-test. These results indicated that there is no difference in abnormal returns before and after 1st, 5th, 7th and 13th economic policy packages announcement. There is a difference in abnormal returns before and after 11th economic policy packages announcement. There is no difference in trading volume activity before and after 1st, 5th, 7th, 11th and 13th economic policy packages announcement. Market reacts fast and protracted to the event which indicate that market is not efficient in semi strong-form.
本研究的目的是分析市场对第1、5、7、11、13套经济政策的反应。本研究采用事件研究法。其对市场反应的度量可以从事件前后异常收益和交易量活动的差异中看出。本研究的样本是通过有目的的抽样技术选择的,其中包括12家公司。数据分析采用配对样本t检验。结果表明,第1、5、7、13个经济一揽子政策公布前后的异常收益没有差异。第11次经济政策出台前后的异常收益率有所不同。第1、第5、第7、第11、第13套经济政策公布前后的交易量没有差异。市场对事件的反应速度快,反应时间长,这表明市场在半强形式下不是有效的。
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引用次数: 3
MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN 通过员工福利计划增加员工的承诺
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1240
E. T. Manurung
The purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensure each characteristic of the variables to obtain the validity of the data, hence it could be proven and improved to solve problems and create logical conclusion. PT Bandung has established stock fund through ESOP program, with the diversion partly of common stocks IDR 600 million on a par of 600.000 shares. The result of this research has proven a significant impact of implementation of ESOP, such as increasing in employee’s commitment and motivation. The 257,7% increase in profit compare to last year indicates company values has improved, as a result from employee productivity increased and company welfare elevated besides ensuring company sustainability.
本研究的目的是确定员工持股计划的实施情况,该计划已被证明可以提高员工的承诺和动机,这可以通过公司的利润代理来衡量,利润的增加可以增加员工的福利。本研究采用描述性方法,确保变量的每个特征都能获得数据的有效性,从而可以对其进行证明和改进,以解决问题并得出合乎逻辑的结论。PT Bandung通过ESOP计划设立了股票基金,部分普通股以60万股的票面价值转移了6亿印尼盾。本研究的结果证明了员工持股计划的实施对员工的承诺和动机有显著影响。与去年相比,利润增长了257,7%,这表明公司价值观有所改善,这是员工生产力提高和公司福利提高的结果,同时也确保了公司的可持续性。
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引用次数: 0
CSR DISCLOSURE, PROFITABILITY AND SOLVENCY TOWARDS FIRM VALUE 企业社会责任披露、盈利能力和偿付能力对企业价值的影响
Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1425
F. Fatimah, Dadan Sukardan
The Purpose of this research is to empirically examine the effect of CSR Disclosure, Profitability and Solvency towards Firm Value on Mining Company listed in Stock Exchange of each country in ASEAN in 2006-2013. The sampling method used in this research is purposive sampling with criteria of companies that issued their financial and CSR report during the period of 2006-2013. Data obtained from Stock Exchange of each country in ASEAN with the period of 2006 to 2013 and total population of 54 companies. Analysis techniques used in this research is multiple linear regression analysis and hypothesis testing used is partial test (t test) with a significance level of 5% and coefficient of determination test. Statistical test results showed that CSR Disclosure, Profitability and Solvency have no significant effect towards Firm Value.
本研究的目的是实证检验2006-2013年企业社会责任披露、盈利能力和偿付能力对东盟各国证券交易所上市矿业公司价值的影响。本研究中使用的抽样方法是有目的的抽样,以2006-2013年期间发布财务和企业社会责任报告的公司为标准。从东盟各国证券交易所获得的2006年至2013年期间的数据,共有54家公司。本研究中使用的分析技术是多元线性回归分析,使用的假设检验是显著性水平为5%的部分检验(t检验)和决定系数检验。统计检验结果表明,企业社会责任披露、盈利能力和偿付能力对企业价值没有显著影响。
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引用次数: 0
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Jurnal Riset Akuntansi Kontemporer
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