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Menampilkan 1–3 dari 3 artikel
Pengaruh Leverage, Profitabilitas, Sales Growth, terhadap Tax Avoidance: Moderasi Ukuran Perusahaan
Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies lis...
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Penerapan Decission Support Sistem menggunakan Metode Multi Objective Optimization On The Basis Of Ratio Analysis pada Seleksi Penerimaan Taruna di UNIMAR AMNI Semarang
Jurnal Universal Technic (UNITECH)
Vol 4
, No 2
(2025)
The selection process for prospective cadets at a maritime college is routinely carried out every year. In the current system, the processing and calculation of prospective cadet scores uses Microsoft Excel tools, but this takes a long time and can lead to errors in the calculation of scores and the recapitulation of selection results. In addition, unintegrated data can lead to data duplication, resulting in inaccurate selection results that can be detrimental to prospective cadets. A fast, prec...
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Pengaruh Kepemilikan Institusional, Kebijakan Deviden, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Kebijakan Hutang yang Dimoderasi oleh Rasio Keuangan
Jurnal Akuntansi, Keuangan dan Auditing
Vol 2
, No 1
(2021)
ABSTRACTThe purpose of this study is to analyze the effect of institutional ownership, dividend policy, firm growth and firm size on debt policy with financial ratios as a moderating variable. The population of this study was 186 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2015 – 2019. Based on the purposive sampling method, the research sample was obtained as many as 26 companies with 117 data units. The analysis of this study uses descriptive statistics,...
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