Winda Lius - Academia.edu (original) (raw)
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Papers by Winda Lius
AKURASI: Jurnal Riset Akuntansi dan Keuangan
This study's purpose of contributing to the literature by empirically examining the effect of... more This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measuremen...
The Coronavirus that has attacked Indonesia since last March affected the high needs for medicine... more The Coronavirus that has attacked Indonesia since last March affected the high needs for medicine, as an effort to increase immunities. On the other hand, the significant decline of economic conditions economically led to a lower purchasing power, compounded by increasing the price of goods in the market. One of the areas affected by COVID 19 in Batam is RT 004 Kelurahan Belian, where several residents had been infected with this virus. This community service activity aims to increase the community's knowledge of RT 004 Kelurahan Belian about cultivating pharmacy plants, thus they able to produce their own medicines by cultivating medicinal plants around their home environment. This activity is carried out in three stages, namely gathering initial information about medicinal plants, making video and poster campaigns, and ended by distributing and socializing through social media pages. Based on the results of extracting information, pharmacy plants that can be used as medicine a...
AKURASI: Jurnal Riset Akuntansi dan Keuangan
This study's purpose of contributing to the literature by empirically examining the effect of... more This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measuremen...
The Coronavirus that has attacked Indonesia since last March affected the high needs for medicine... more The Coronavirus that has attacked Indonesia since last March affected the high needs for medicine, as an effort to increase immunities. On the other hand, the significant decline of economic conditions economically led to a lower purchasing power, compounded by increasing the price of goods in the market. One of the areas affected by COVID 19 in Batam is RT 004 Kelurahan Belian, where several residents had been infected with this virus. This community service activity aims to increase the community's knowledge of RT 004 Kelurahan Belian about cultivating pharmacy plants, thus they able to produce their own medicines by cultivating medicinal plants around their home environment. This activity is carried out in three stages, namely gathering initial information about medicinal plants, making video and poster campaigns, and ended by distributing and socializing through social media pages. Based on the results of extracting information, pharmacy plants that can be used as medicine a...