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All Journal Jurnal Point Equilibrium Manajemen dan Akuntansi Journal of Social Science and Humanities
Nurkumalasari, Ika Sebti
Politeknik Negeri Madiun
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Profitability and Leverage on Tax Aggressiveness (Empirical Study on LQ45 Companies in 2022-2024) Esti Rahayu, Nika; Ibrahim, Rosida; Primasiwi, Asri; Fauziah, Ghea; Sebti Nurkumalasari, Ika
Journal of Social Science and Humanities Vol. 01 No. 02 (2025)
Publisher : PT. ELSHAD TECHNOLOGY INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70822/jssh.v1i02.99

Abstract

This study aims to analyze the effect of profitability and leverage on tax aggressiveness in companies listed in the LQ45 index during the 2022–2024 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR), profitability is measured by Return on Assets (ROA), and leverage is measured using the Debt to Equity Ratio (DER). The sample was selected using purposive sampling, resulting in 72 observations. Data analysis was performed using multiple linear regression with E-Views 12. The results show that both profitability and leverage have no significant effect on tax aggressiveness, either partially or simultaneously. The coefficient of determination (R²) of 0.013631 indicates that only 1.36% of the variation in tax aggressiveness can be explained by profitability and leverage, while the remaining 98.64% is influenced by other factors outside the model. These findings suggest that the level of profit and debt does not determine tax aggressiveness behavior, as managerial decisions are more influenced by factors such as corporate governance, creditor supervision, as well as considerations of reputation and legal risk.
Pengaruh Nilai Sosial, Dukungan Keluarga, dan Ekspektasi Imbalan Finansial terhadap Minat Karier Mahasiswa Akuntansi Publik: The Influence of Social Values, Family Support, and Financial Expectations on Accounting Students’ Career Interest in the Public Sector Ghea Fauziah; Ika Sebti Nurkumalasari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 1 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i1.689

Abstract

This study aims to examine how accounting students’ interest in pursuing careers in the public sector is influenced by social values, family support, and expectations of financial rewards. In order to understand how one's interests in a certain field develop, this study takes a quantitative method by drawing on the Social Cognitive Career Theory and the Theory of Planned BehaviorThe population of this study consists of all students enrolled in the Public Sector Accounting Study Program at Politeknik Negeri Madiun. The modest sample size allowed all 165 students to participate as responders. A total of 146 valid answers were used for data analysis from an online questionnaire. The data were analyzed using the PLS-SEM approach. Results show that interest in working for the government is positively and significantly impacted by social ideals, familial support, and expectations of financial return. Besides financial considerations, these findings add credence to the idea that students' social values and the support they get from their communities play a role in shaping their professional achievements.
Co-Authors Esti Rahayu, Nika Fauziah, Ghea Ghea Fauziah Ibrahim, Rosida Primasiwi, Asri