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Record W3003228469 · doi:10.31316/akmenika.v16i2.391

Pengaruh Planning Tax, dan Debt To Equity Ratio (DER) dan Kepemilikan Manajerial terhadap Nilai Perusahaan pada Industri Pertambangan yang Terdaftar pada Bursa Efek Indonesia Periode 2014-2018

2019· article· id· W3003228469 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueAkmenika Jurnal Akuntansi dan Manajemen · 2019
Typearticle
Languageid
FieldBusiness, Management and Accounting
TopicFinancial Analysis and Corporate Governance
Canadian institutionsEncana (Canada)
Fundersnot available
KeywordsBusiness administrationBusinessDebt-to-equity ratioPopulationNonprobability sampling

Abstract

fetched live from OpenAlex

Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara parsial terhadap Nilai Perusahaan dan untuk menguji pengaruh Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan terhadap Nilai Perusahaan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabelbebaspenelitian ini adalah Tax Planning, Debt to Equity Ratio (DER), danKepemilikan Manajerial, sedangkanvariabelterikatnyaadalahNilai Perusahaan. Populasi dalam penelitian ini yaitu seluruh perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. TeknikPengambilan Sampel purposive sampling. Metode pengambilan data menggunakan kepustakaan dan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%.Perencanaan pajak tidak berpengaruh terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Debt to Equity Ratio (DER) berpengaruh positif terhadap nilai perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Kepemilikan manajerial berpengaruh positif terhadap Nilai Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Periode 2014-2018. Perencanaan Pajak, Debt to Equity Ratio (DER), dan Kepemilikan Manajerial secara simultan berpengaruh positif dan signifikan terhadap Nilai Perusahaan.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication, Insufficient payload (model declined to judge)
Consensus categoriesMeta-epidemiology (narrow)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.412
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.000
Meta-epidemiology (narrow)0.0020.002
Meta-epidemiology (broad)0.0020.001
Bibliometrics0.0010.002
Science and technology studies0.0020.000
Scholarly communication0.0030.004
Open science0.0030.002
Research integrity0.0010.002
Insufficient payload (model declined to judge)0.0010.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.018
GPT teacher head0.232
Teacher spread0.213 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it