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All Journal JURNAL AKUNTANSI DAN BISNIS
Ilham H Napitupulu
POLITEKNIK NEGERI MEDAN
Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI YANG TERDAFTAR DI BEI Titin Ariani Togatorop; Muhammad Asrin Jazuli; Ilham H Napitupulu
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1383

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value in the technology sector. The research method is quantitative with secondary data in the form of annual financial reports of technology companies listed on the IDX for the period 2022–2024. The sample was determined through purposive sampling, resulting in 31 companies with a three-year observation period and a total of 93 data points. The analysis used descriptive statistics and multiple linear regression with the help of SPSS version 29. The results of the study show that leverage affects firm value, while profitability and firm size have no significant effect.
PENGARUH SALES GROWTH, CAPITAL INTENSITY  DAN FINANCIAL DISTRESS TERHADAP TAX AGGRESSIVENESS Sindy Losa Sinuhaji; Ilham H Napitupulu; Eli Safrida; Rahmadani Rahmadani
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1392

Abstract

This study examines the effect of sales growth, capital intensity, and financial distress on tax aggressiveness in infrastructure, property, and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This quantitative research utilizes secondary data and purposive sampling, resulting in 198 observations from 33 companies. Multiple linear regression analysis was performed using SPSS 25. The findings reveal that sales growth has a negative and significant effect on tax aggressiveness, indicating that higher sales growth reduces tax aggressiveness. Financial distress also shows a negative and significant effect, meaning that companies experiencing financial difficulties tend to be less tax-aggressive. Conversely, capital intensity does not have a significant effect on tax aggressiveness. The coefficient of determination (R-squared) is 0.153, indicating that the three independent variables explain 15.3% of the variation in tax aggressiveness, while the remaining 84.7% is explained by other factors outside the model. These results contribute to understanding corporate tax behavior in Indonesia's infrastructure and property sectors  
PENGARUH TRANSFER PRICING, THIN CAPITALIZATION DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN Fatihah Al Husna; Ilham H Napitupulu; Rahmadani Rahmadani; Heddy Lumbantoruan
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1414

Abstract

This study aims to examine the effect of transfer pricing, thin capitalization, and executive character on tax avoidance. This research employs a quantitative approach using secondary data in the form of annual financial statements of mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The sample was selected using a purposive sampling method, resulting in 24 companies as the research sample from the total population. Data analysis was conducted using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS) 25. The results show that the thin capitalization variable has a significant effect on tax avoidance, while transfer pricing and executive character have no significant effect on tax avoidance..
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BEI Fatihah Al Husna; Ilham H Napitupulu; Selfi Afriani Gultom; Muhammad Asrin Jazuli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/xepg6z81

Abstract

Penelitian ini bertujuan untuk menguji pengaruh mekanisme good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan manufaktur  yang terdaftar di bursa efek indonesia tahun 2018-2023. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling  sehingga diperoleh sebanyak 90 sampel dari 508 perusahaan yang menjadi populasi penelitian. Pengujian dilakukan dengan menggunakan analisis regresi linear berganda melalui software SPSS Versi 25. Hasil penelitian menunjukkan bahwa variabel kepemilikan manajerial,komite audit,dan dewan direksi tidak berpengaruh terhadap manajemen laba sedangkan variabel komisaris independen,  profitabilitas dan ukuran perusahaan berpengaruh terhadap manajemen laba.
Co-Authors Fatihah Al Husna Gultom, Selfi Afriani Heddy Lumbantoruan Muhammad Asrin Jazuli Rahmadani Rahmadani Safrida, Eli Sindy Losa Sinuhaji Titin Ariani Togatorop