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THE EFFECT OF DEBT-TO-ASSET RATIO, STOCK PRICE, AND RETURN OF EQUITY ON FIRM VALUE WITH SIZE AS VARIABLE MODERATION (STUDY ON FOOD AND BEVERAGES COMPANIES 2017-2021)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This research aims to explain the effect of debt-to-asset ratio, stock price, and return of equity on firm value with size as variable moderation. The object study is a company food and beverages sector, that has been registered on the IDX for the 2017-2021 period. This study wearing Multiple Regression Analysis and Moderated Regression Analysis using the SPSS program for processing the data. The results of the study prove that DER, Stock Price, ROE, and Size have an effect on Firm Value. Varia...
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CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 18
, No 2
(2023)
This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesi...
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Pendidikan Nasionalisme bagi Generasi Muda untuk Membentuk Watak Masyarakat yang Bermartabat
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 2
, No 4
(2023)
Tujuan Artikel ini untuk menumbuhkan sikap nasionalisme warga negara khususnya generasi muda sebagai upaya berperan serta dalam Pembangunan watak bangsa yang bermartabat. Semangat nasionalisme pada generasi muda di era modern ini tak dapat dipungkiri sedikit demi sedikit mulai terkikis.. Globalisasi yang menganut pada nilai kebebasan dan keterbukaan, membuat banyak anak muda yang suka betindak sesuka hati,dan bersifat apati., Salah satu contoh tindakan m...
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Pengaruh Kesadaran Wajib Pajak, Akses Pajak, Fasilitas Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor: Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM...
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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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1 Sitasi
Web-Based Sales System Using the Cash-Basic Method
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales trans...
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SEJARAH PERKEMBANGAN & URGENSI ALTERNATIF PENYELESAIAN SENGKETA
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
One tries to work anywhere with no hindrances and can compete with their rivals in the competitive environment of today's globalized world. The emergence of disputes is one of the things that often occurs in circumstances like this. Disputes are ingrained in human life. Disputes in everyday life can arise between business partners, family, friends, husband and wife, and so on. A forum whose task is to resolve disputes can be used as a means of dispute resolution. Courts are the official place to...
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TEORI SIBERNETIK DAN IMPLIKASINYA TERHADAP MODEL PEMBELAJARAN BRAIN BASED LEARNING PADA PEMBELAJARAN PKN
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The world of education, especially Civics learning, requires innovation and variation in the learning methods applied. The brain-based learning method is very interesting because optimizing brain work can be started in a simple way. Educators' knowledge of fundamental questions about "what is good for a child's brain?" is the essence of applying this learning method. This is research that uses a qualitative approach with a literature study method. The process of data analysis is done through red...
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ANALISIS TENTANG TOLERANSI KEHIDUPAN UMAT BERAGAMA DALAM KONSEP INTEGRASI NASIONAL DI KECAMATAN KEBAKKRAMAT: ANALISIS TENTANG TOLERANSI UMAT BERAGAMA DALAM KONSEP INTEGRASI NASIONAL DI KECAMATAN KEBAKKRAMAT
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
The purpose of this research was to find out the life of religious tolerance in the concept of national integration in Kebakkramat; to find out the factors of religious tolerance in the concept of national integration in Kebakkramat; to find out the efforts made in supporting the implementation of religious tolerance in the concept of national integration in Kebakkramat.
This research is a qualitative descriptive research with a case study type. This research was conducted at Kebakkramat. The re...
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Pentingnya Peningkatan Kesadaran Kewarganegaraan Pada Mahasiswa Di Lingkungan Kampus
Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan
Vol 12
, No 2
(2023)
Kewarganegaraan sendiri bertujuan untuk mengajarkan warga negara meliputi hak, kewajiban, dan tanggung jawab dalam masyarakat, nilai - nilai kemanusiaan, dan pilar – pilar kebangsaan. Penelitian ini bertujuan untuk membentuk sikap kritis, partisipatif, dan etnis dalam berperilaku sebagai warga negara. Metode penelitian studi literatur secara kualitatif yang diperoleh melalui literasi berbagai buku, artikel, dan jurnal yang berkaitan dengan materi yang dibahas. Hasil penelitian ini menunjukkan...
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