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
Bibliographic record
Abstract
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.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.004 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.003 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.002 | 0.001 |
| Open science | 0.001 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.013 | 0.003 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".