Online Journal Systems UNPAM (Universitas Pamulang)
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THE EFFECT OF BOARD OF DIRCTORS GENDER DIVERSITY AND COMPANY AGE ON TAX AVOIDANCE
Get PDFThis study examines the effect of Board of Directors Gender Diversity and Company Age on Tax Avoidance. The research method used in this study is the purposive sampling method. This research is a quantitative study with secondary data. The population used is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The samples obtained were 29 companies. Data management used in this study was the Microsoft Office Excel program and the E-views 12-SV statistics program. The results of the study show that Board of Directors Gender Diversity has a probability value of 0,1964 (> 0,05) which means that Board of Directors Gender Diversity has no effect on Tax Avoidance and Company Age has a probability value of 0,0208 (<0,05) which means that Company Age has an effect on Tax Avoidance. These results come from the results of partial tests (t-tests). Researchers are expected to be able to provide a deeper theoretical understanding of Board of Directors Gender Diversity and Company Age on Tax Avoidance
STRATEGIES TO ENHANCE CUSTOMER PURCHASE DECISIONS: THE MEDIATING ROLE OF PURCHASE INTENTION
Get PDFThe beverage industry in Indonesia has experienced significant growth. Haus! is a local brand operating in the F&B industry in Indonesia, particularly in the contemporary beverage sector, and has been established since 2018. To increase sales, Haus! has implemented an innovative marketing strategy through branding collaborations with brands such as Drink Beng-Beng, Kitkat, and HotOppa. Online Customer Reviews (OCR), created by consumers after purchasing and experiencing Haus! products via social media, can attract consumer purchase intention and significantly influence the purchase decision of a consumer. This study aims to analyze the impact of Co-Branding and Online Customer Reviews on Purchase Decision, with Purchase Intention as an intervening variable among Haus! consumers. The research uses a quantitative method with a population of consumers who have purchased Haus! products and reside in Surakarta, with a minimum age of 15 years, and a sample size of 150 respondents. The sampling technique used is non-probability sampling, specifically purposive sampling. The data analysis technique used is SEM PLS 3.0. The results of this study show that Co-Branding and Online Customer Reviews have a positive and significant impact on Purchase Decision, with Purchase Intention as a mediating variable
FORMULATION OF THE DIVIDEND TRAP SCORE: A STUDY ON IDX NON-CYC FOOD AND BEVERAGE SECTOR FIRMS
Get PDFThis study formulates the Technical Dividend Trap Score (T-DTS) as a risk assessment model for dividend-focused investing, particularly within the non-cyclical food and beverage sector of the Indonesia Stock Exchange (IDX). By analyzing key variables including dividend yield and price drop post ex-dividend date, the study quantifies the probability of a dividend trap—where stock price declines outweigh the dividend received. Using a sample of 21 companies, T-DTS scores reveal significant risk patterns, especially in firms with high dividend yields but poor price stability. The results indicate that T-DTS effectively differentiates between sustainable dividend payers and potential traps. This model provides practical value for investors seeking to minimize post-dividend capital losses while navigating dividend-based strategies in volatile sectors.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND GREEN INTELLECTUAL CAPITAL ON COMPANY PERFORMANCE THROUGH COMPANY SIZE
Get PDFThis study aims to examine the effect of Corporate Social Responsibility and green intellectual capital on company performance through company size as a mediator in Non-Cyclical Consumer companies. This research method uses a quantitative method with 5 years of data, and the number of observation data is 155 in the form of panel data processed using the help of a tool in the form of E-views software version 10. The selection of samples in this study used a purposive sampling approach technique and obtained 31 companies. The results of this study show a simultaneous influence that Corporate Social Responsibility and Green Intellectual Capital have on company performance. Partially, Corporate Social Responsibility and green intellectual capital planning on company performance through dividend company size shows the same results, namely a significant negative effect on company size. And the Sobel results can be concluded that company size is not able to mediate the relationship between Corporate Social Responsibility and company performance
ANALYSIS OF MARKETING STRATEGIES OF THE MOUNTAIN HALIMUN SALAK NATIONAL PARK HALL IN INCREASING THE NUMBER OF VISITS
Get PDFTourism, as a profitable industry and the largest contributor to foreign exchange, has promising prospects in fulfilling human needs. Tourism attraction is the main factor that encourages tourists to visit tourist attractions. This study aims to determine the marketing strategy of Salak Balai Gunung Halimun Salak National Park (TNGHS) in Sukabumi, West Java, using IFE, EFE, IE Matrix, and SWOT analysis.The sample in this study used a non-probability method consisting of 4 people. The results showed that TNGHS is in quadrant II (Growth and Build), which indicates that TNGHS is growing and developing. The recommended strategies are market penetration, market development, and product development
ANALYSIS OF DISCLOSURE OF GOOD CORPORATE GOVERNANCE AT HEALTHCARE SECTOR IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD
Get PDFThis study aims to evaluate the implementation of Good Corporate Governance (GCG) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. This study examines whether the implementation of GCG principles contributes to financial performance and sustainable business practices. This study uses a qualitative descriptive method by analyzing secondary data obtained from the financial statements of 20 healthcare companies listed on the IDX. Data analysis was carried out using descriptive statistical methods to assess governance mechanisms, including managerial ownership, institutional ownership, independent commissioners, and audit committees. This study shows significant variations in the implementation of GCG principles among healthcare sector companies. Managerial ownership tends to be low, with many companies having no managerial ownership, indicating limited direct alignment between management and shareholder interests. Institutional ownership dominates, reflecting the role of institutional investors in governance oversight. The presence of independent commissioners and audit committees varies, affecting corporate transparency and accountability. Companies that implement strong GCG practices tend to show better financial performance and increase investor confidence. This study contributes to understanding the implementation of GCG in the Healthcare sector in Indonesia
THE EFFECT OF CAPITAL STRUCTURE, DIVIDEND PAYMENTS AND OPERATING COSTS ON CORPORATE INCOME TAX PAYABLE
No full textStudy This to study influence capital structure , payments dividends , and costs operational to tax corporate income owed . The method used is approach quantitative with election sample purposively and secondary data analysis based on criteria that have been set . The best model to use in study This is the Fixed Effects Model (FEM). The results of the study show that tax corporate income owed influenced in a way significant by cost operational and capital structure , both in a way simultaneous and also partial . However , the payment dividend No own significant influence to tax corporate income owed . Findings This give implications for taker policy and management company in optimize capital structure and efficiency cost operational For management more taxes effective
THE EFFECT OF DEBT POLICY AND INSTITUTIONAL OWNERSHIP ON DIVIDEND POLICY WITH PROFITABILITY AS A MODERATING VARIABLE
Get PDFInvestment involving investment for to achieve future benefits , with analysis report finance important for investors where returns main originate from dividends. As done by the Indonesian Company Asahan Aluminum / Inalum which gives room for company For utilize funds for expansion. This shows that every company own dynamics itself which influences decision they in share dividends. This research is study about influence debt and ownership policy institutional to policy dividend with profitability as variable moderation. Debt and ownership policy institutional is variable independent in this research. Policy dividend is variable dependent. Profitability is moderating variables . Data collection methods sample with using purposive sampling. The data used is report data annual report during 2017-2023. Data analysis techniques are regression multiple regression and Moderate Regression Analysis (MRA) with using E-Views 12. The results of this study. (1) debt and ownership policies institutional influential in a way simultaneous to policy dividends. (2) In partial debt policy has an impact significant to policy dividends. (3) In partial ownership institutional influential significant to policy dividends. (4) Profitability is able to moderate but the direction of the relationship weakens Debt Policy on Dividend Policy. (5) Profitability cannot moderate and weakens the relationship between Institutional Ownership on Dividend Policy
THE EFFECT OF DEBT AND MANAGERIAL OWNERSHIP POLICIES ON COMPANY VALUE WITH DIVIDEND POLICY AS A MODERATION VARIABLE
Get PDFThis research aims to analyze the Effect of Debt Policy and Managerial Ownership on Firm Value with Dividend Policy as a Moderating Variable. This type of research is an associative quantitative type with the data used as secondary data and uses a panel data regression analysis method with the help of Eviews 12 to obtain a comprehensive picture of the relationship between one variable and another. The population used is the Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2019-2023 with a sample size of 10 companies for 5 years that meet the specified criteria from a total population of 125 companies and using purposive sampling as a sampling method. The results of the study show that debt policy and managerial ownership simultaneously affect firm value. Partially, debt policy has a negative effect on firm value, while managerial ownership affects firm value. Dividend policy cannot moderate the effect of debt policy on firm value, while dividend policy can moderate managerial ownership on firm value
THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND COMPANY SIZE ON COMPANY VALUE
Get PDFThis research aims to determine the influence of tax planning, deferred tax burden and company size on company value. Tax Planning, Deferred Tax Expenses and Company Size are independent variables while the dependent variable used is company value. In this research, researchers used a quantitative approach with secondary data. The population in this research is non-cyclical consumer companies in the food and staples retailing sub-sector which are listed on the Indonesia Stock Exchange during the 2018-2023 period. The number of companies used as research samples was 11 companies. The sample determination method in this study used a purposive sampling method. The data analysis method used in this research is multiple regression analysis, F test and T test using E-views version 12. Based on the research results, it shows that tax planning has an effect on company value, while deferred tax burden and company size have no effect on company value. Simultaneously, tax planning, deferred tax burden and company size influence company value