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Analisis kinerja keuangan sebelum dan sesudah program tax amnesty periode kedua dan pengaruhnya terhadap nilai perusahaan pada perusahaan jasa yang listing di Bursa Efek Indonesia
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Institusion
Universitas Wijaya Kusuma Surabaya
Author
Malo, Cristina Nora Kusinta
Subject
HF Commerce 
Datestamp
2018-04-06 04:45:32 
Abstract :
This research are to (1) analyze differences in financial performance before and after the tax amnesty period the second, (2) test the influence financial performance after the tax amnesty to the firm value. The sample that used are 18 services company that listing in Indonesian Stock Exchange. The results of the trials using paired sample t-test that significant for total assets turnover ratio while current ratio, debt to equity ratio and price earning ratio there are not differences significant. The results of t test that the price earning ratio and total assets turnover there is significant effect to the firm value while current ratio and debt to equity ratio there are not significant influence to the firm value. Keyword : Tax Amnesty, Current Ratio, Total Assets Turnover, Debt to Equity Ratio, Price Earning Ratio, Firm Value 
Institution Info

Universitas Wijaya Kusuma Surabaya