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Wailan An, Evi Juita
Universitas Mikroskil
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Journal : Jurnal Ilmiah Akuntansi Kesatuan

 1 
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan Sonya Enda Natasha S Pandia; Evi Juita Wailan' An
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1451

Abstract

This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Evi Juita Wailan' An
Jurnal Ilmiah Akuntansi Kesatuan Vol 11 No 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding Evi Juita Wailan' An; Sonya Enda Natasha S. Pandia
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.884

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.
Tingkat Agresivitas Pajak Sebelum dan Pada Saat Pandemi Covid-19 Pada Perusahaan Farmasi di Indonesia dan Malaysia yang Dimoderasi Kinerja Keuangan Perusahaan Pandia, Sonya Enda Natasha S; Wailan' An, Evi Juita
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1451

Abstract

This study aims to examine and analyze the effect of Inventory Intensity, Capital Intensity, Sales Growth and the Audit Committee on Tax Aggressiveness during the Pandemic in Indonesia and Malaysia and to determine the level of corporate tax aggressiveness that occurred during the Covid-19 pandemic in both countries with an observation period. is from 2019 to 2020. The population in this study is a Manufacturing company in the Consumer Goods Industry sector with a Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange during the 2019-2020 period which operates 9 companies, and also a Health Care Sector company with a Pharmaceuticals Sub-Sector listed on the Malaysia Stock Exchange during the 2019 period. - 2020 which re-opens 6 companies. The sampling technique used in this study is the saturated sample. Simultaneously, Inventory Intensity, Capital Intensity, Sales Growth, and the Audit Committee have no effect on Tax Aggressiveness both in Indonesia and Malaysia before and during the COVID-19 pandemic, because tax aggressiveness is carried out by the company in accordance with the company's management planning, not because it is based on national economic conditions. Partially, Inventory Intensity, Capital Intensity, Sales Growth, Audit Committee have no effect on Tax Aggressiveness for the companies studied on the Indonesia Stock Exchange, while in Bursa Malaysia Inventory Intensity has no effect on Tax Aggressiveness, for Capital Intensity, Sales Growth, the Audit Committee has no effect on Tax Aggressiveness
Peran Teknologi Informasi, Pemahaman Akuntansi Dan Kuantitas Kredit Dalam Menghasilkan Laporan Keuangan Berkualitas Wailan' An, Evi Juita; Pandia, Sonya Enda Natasha S.
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 1 (2023): JIAKES Edisi April 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i1.1485

Abstract

This research aimed to determine and analyze the influence of Information Technology, credit quantity and Accounting Comprehension in Producing a quality financial statement for Ministry of Micro, Small and Medium Enterprises in Medan City. The sampling method used in this research is simple random sampling. The total of the population in this research are 100 Ministry of Micro, Small and Medium Enterprises in Medan City. Research type used in this research is quantitative by testing the two-stage approach. The results of the analysis show that the Information Technology,and credit quantity has positive effect on quality financial statement. Accounting Comprehension not effect on quality financial statement.
Co-Authors Agustina - AGUSTINA - Anita Tarihoran Br. Ginting, Suriani Enda Natasha S Pandia, Sonya Irwanto - Jenny, Jenny Loman, Devina Mie Mie Mie Mie Pandia, Sonya Enda Natasha S Pandia, Sonya Enda Natasha S. Riny, Riny S Pandia, Sonya Enda Natasha Salsabila, Zulpa Sihombing, Jenifer Shara Sonya Enda Natasha S Pandia Sonya Enda Natasha S Pandia Steven Sia Sulia - Sulia Sulia Suriani Ginting