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Journal : Journal of Innovation in Business and Economics

PENGARUH KEPEMILIKAN INSTITUSIONAL TERHADAP IMPLEMENTASI STRATEGI PROSPEKTOR DAN DEFENDER Prasetyo, Adi
Journal of Innovation in Business and Economics Vol 5, No 1 (2014)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.58 KB) | DOI: 10.22219/jibe.v5i1.2261

Abstract

The purpose of this study is to proof that the institution stock holders have a significant effect on implementation of typology organizational strategy. Furthermore, it showed that the domination of institution stock holders have significant influence on implementation of prospector typology and defender strategy. Institutional stock holders measured by percentage of stock holders were published by the Indonesian Capital Market Directory (ICMD). On the other hand, in order to determine prospector typology and defender strategy, the researcher used four indicators as proxy, such as: KARPEN, PBV, CETA, and CEMVE.
PENGARUH SET PELUANG INVESTASI TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Prasetyo, Adi
Journal of Innovation in Business and Economics Vol 1, No 01 (2010)
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (166.175 KB)

Abstract

The main objective of this research is to empirically examine the influence of investment opportunity set (IOS) to corporate social responsibility (CSR) disclosure. The variable of investment opportunity set (IOS) has broad alternatives, so the growth firms and non growth firms are used for measuring IOS. There are four indicators are used to determine growth firm and non growth firm. The indicators consist of: market-to-book assets, market-to-book equity, price-earning ratio, and the ratio of total capital expenditures to book total assets. The empirical results of the research show that IOS has significant influence on the disclosure of CSR. The result has been supported by the examine of distinguish of disclosure of CSR between growth firm and non growth firm. 
Company Risk, Size, Fiscal Loss Compensation, and Tax Avoidance: Evidence from Indonesian Islamic Companies Putri, Ria Triananda; Ulum, Ihyaul; Prasetyo, Adi
Journal of Innovation in Business and Economics Vol 2, No 02 (2018): Journal of Innovation in Business and Economics
Publisher : Faculty of Economics and Business, University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.458 KB) | DOI: 10.22219/jibe.v2i02.7323

Abstract

The purpose of this research is to examine the influence of corporate risk, company size, and compensation tax losses against tax avoidance. Sample was drawn from Jakarta Islamic Index (JII) companies. We use secondary data from Indonesia stock exchange and company’s official websites. PLS-SEM was used to analyze the data, especially we use WarpPLS 6.0. The result indicates that corporate risk and size significantly influence on tax avoidance, while compensation tax losses has no impact on tax avoidance. This means that the higher of corporate risk, the higher amount of tax avoidance. The bigger size of companies, the higher amount of tax avoidance.