Results 1 to 10 of about 242 (112)

Kepemilikan Institusional, Kepemilikan Asing dan Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi, 2023
This study aims to examine the effect of institutional ownership and foreign ownership on CSR disclosure. Communicating CSR information can be done by disclosing CSR. The research was conducted at service companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange (IDX).
I Gusti Ayu Nyoman Budiasih
exaly   +2 more sources

Kepemilikan Institusional, Kinerja Perusahaan, dan Efek Moderasi dari Kepemilikan Institusional Aktif

Business and Finance Journal, 2019
This research investigate impact of institutional ownership on firm performance, and moderating effect of active institutional ownership. Using purposive sampling and the period of 2012-2016, we obtained 436 observations of 99 manufacturing firms for dependent variable mea- sured by ROA, and 415 observations of 95 manufacturing ...
Rahmat Setiawan, Moh. Maulidi Syarif
exaly   +5 more sources

Mampukah Kepemilikan Institusional Mempengaruhi Tax Avoidance?

E-Jurnal Akuntansi, 2022
Taxes have a major contribution to state revenue. However, the tax for the company is a deduction from the profits earned. This study aims to empirically examine the effect of inventory intensity, fixed asset intensity, advertising expense on tax avoidance with institutional ownership as a moderating variable. This research was conducted in the primary
Amrie Firmansyah, Estralita Trisnawati, Vina Vina   +2 more
exaly   +3 more sources

Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing dan Manajemen Laba

El-Mal
Financial statements in a company are very crucial because they provide information about the state and performance of the company. The high level of competition between companies encourages management to manage profits. The practice of altering a company's financial accounts to appear stable to extract profits for oneself or the company and attract ...
Hasim As'Ari
exaly   +2 more sources

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility

E-Jurnal Akuntansi, 2019
One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ...
I Nym Wijana Asmara Putra, Patrisia Adiputri Singal   +1 more
exaly   +3 more sources

PENGARUH PROFITABILITAS, LIKUIDITAS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN

E-Jurnal Manajemen, 2019
The main purpose of companies that have gone public (companies whose shares are listed on the Indonesia Stock Exchange) is to generate profits to increase the value of the company. This study aims to determine the effect of profitability, liquidity, institutional ownership, and managerial ownership on firm value.
Nyoman Abundanti
exaly   +4 more sources

PENGARUH KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN SEKTOR KESEHATAN

Journal of Economic Bussines and Accounting (COSTING)
The health sector is one of the strategic sectors in a country's economy The Covid-19 pandemic has made many very significant changes in various company sectors. The healthcare sector is one of the most affected. In the face of this problem, foreign, institutional, and managerial ownership affect the company's strategy and its decisions, which in turn ...
Nesti Hapsari, Angga Angga
exaly   +2 more sources

Pengaruh Kepemilikan Asing, Kepemilikan Manajemen, Kepemilikan Institusional terhadap Kebijakan Dividen yang Dimoderasi oleh Tingkat Leverage

Kompartemen: Jurnal Ilmiah Akuntansi, 2023
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan manajemen, dan kepemilikan institusional pada kebijakan dividen dengan leverage sebagai variabel moderasi.
Syahri Anshori, Dheanira Ayu Hapsari, Efraim Ferdinan Giri   +2 more
doaj   +1 more source

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2022
This study aims to determine the effect of managerial ownership, institutional ownership, and foreign ownership on agency costs in non-financial companies listed on the Indonesia Stock Exchange in 2015-2017. The independent variables are managerial ownership, institutional ownership, and foreign ownership.
Lia Risman, Zuraida Zuraida
openaire   +1 more source

Pengaruh Beban Pajak Tangguhan dan Perencanaan Pajak terhadap Manajemen Laba dengan Kepemilikan Institusional Sebagai Pemoderasi

Lawsuit, 2022
Penelitian ini bertujuan untuk mengetahui, menganalisis, membuktikan dan menguji beban pajak tangguhan, perencanaan pajak dan kepemilikan institusional sebagai pemoderasi terhadap manajemen laba, Sampel yang dikumpulkan menggunakan metode Purposive ...
Fifi Aulia Rohmah, Denny Putri Hapsari, Dien Sefty Framita   +2 more
doaj   +1 more source