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All Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Ekonomi Bisnis dan Kewirausahaan
Galuh Aninditiyah
Universitas Sains Dan Teknologi Komputer
Economics, Econometrics & Finance Other

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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : 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.v4i2.800

Abstract

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.
Systematic Literature Review: Peran Kualitas Pelayanan Fiskus dalam Meningkatkan Kepatuhan Wajib Pajak Enjelica Netanya Budiansyah; Sri Wahyuning; Titik Rianawati; Galuh Aninditiyah; Henny Henny
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 4 (2026): Agustus : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hsmcdz67

Abstract

This study aims to investigate the influence of tax sanctions and tax officer service quality on taxpayer compliance based on the results of six empirical investigations in Indonesia. A literature synthesis approach revealed that tax sanctions have a significant positive effect on restaurant taxpayers in Palembang, motor vehicle taxpayers in Makassar, and individual taxpayers in Sleman, but no significant effect on MSMEs in Padang due to weak policy socialization. The quality of tax officer service is the most constant factor, having considerable effect in four trials, although the effect is diminishing when the internal knowledge of taxpayers is already strong as in the case of Denpasar and Bandung. The effectiveness of sanctions and services is context dependent and varies by kind of taxpayer, the extent of socialization of the policy, and the primacy of internal factors such as moral consciousness. These findings suggest that tax policy measures should be segmented particularly and are not amenable to a one-size-fits-all strategy. Policies should be customized to the characteristics and local conditions of each taxpayer group in order to achieve optimal compliance outcomes.
Co-Authors Aftuqa Sholikatur Rohmania Bambang Widjanarko Susilo Enjelica Netanya Budiansyah Galuh Aditya Haryo Kusomo Henny Henny sri wahyuning Titik Rianawati Vivi Kumalasari Subroto