Journal of Applied Sciences in Accounting, Finance, and Tax
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negative coefficient in number of board in the second regression means higher number of board will result in lower current effective tax rate.. This result could be explained by
Meanwhile, if classified by sector, the highest cumulative abnormal return value is owned by PNGO shares in the basic materials sector with a value of 17,741; UANG shares
X1 regression coefficient of 0.319 means that an understanding of tax accounting positive effect on tax compliance SMEs owners, and if the val- ue of the other
The results of study show that accounting data (i.e. total assets, total sales, ROA, ROE and earnings), indicates a significant negative effect on turnover decisions, while
Conclusion Based on the analysis of financial ratios and assessment indicators that have been discussed in the previous chapter with reference to the Regulation of the Minister of
Criteria for The Results of Financial Ratio Analysis Tahu n CR QR DTAR DTER TATO ROA ROE 2018 Quite Healthy Quite Healthy Quite Healthy Quite Healthy Not Healthy
