Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Multifinance Toplama
Hetti Herawati
Universitas Sangga Buana YPKP
Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : multifinance

 1 
THE EFFECTIVENESS OF ENVIRONMENTALLY FRIENDLY ACCOUNTING AND PROFITABILITY IN MINIMIZING CORPORATE TAX LIABILITIES Hetti Herawati; Ulfa Maesyaroh; Yogascitra Naufal
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.523

Abstract

This study aims to analyze the effect of green accounting and profitability on taxes payable in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Green accounting is measured through environmental performance based on PROPER, while profitability is measured using Return on Assets (ROA). The research sample consisted of 40 observations obtained using purposive sampling. The analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results showed that green accounting did not have a significant effect on taxes payable, while profitability had a significant negative effect. Simultaneously, green accounting and profitability have a significant effect on taxes payable with a coefficient of determination (R²) value of 0.864972. These findings indicate that companies with high profitability tend to engage in tax management, while the implementation of green accounting is more oriented towards social legitimacy than fiscal efficiency.
THE EFFECT OF THE SHORT-TERM LIQUIDITY RATIO ON RETURN ON ASSETS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX (2021–2023) Rima Dwijayanty; Aryati Lintang Nastiti; Hetti Herawati; Wuri Handayani
Multifinance Vol. 4 No. 1 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v4i1.525

Abstract

This study aims to examine the effect of the Current Ratio (CR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Liquidity, measured by CR, is assumed to influence the firm’s ability to generate profits through the effective utilization of assets. The research applies a quantitative method with a descriptive verification approach. A purposive sampling technique was employed to select 44 companies from a total population of 72. Data were analyzed using simple linear regression with the support of EViews 12. The results reveal that CR has a negative but statistically insignificant effect on ROA, with a significance value of 0.1092, which is greater than the 0.05 threshold. This finding suggests that higher liquidity does not necessarily improve profitability, as excess current assets may hinder efficiency in generating returns. Overall, the study emphasizes the importance of managing liquidity effectively to achieve an optimal balance between solvency and profitability in the food and beverage sector.
Co-Authors Aryati Lintang Nastiti Mochamad Al-Faiz Naza Nadila Putri Rima Dwijayanty Ulfa Maesyaroh Widyapuri Prasastiningtyas Witri Cahyati Wiwin Sukiati Wuri Handayani Yogascitra Naufal