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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma)
Henny Triastuti Kurnia Ningsih
Universitas Islam Sumatera Utara
Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance pada Perusahaan Sub Sektor Industrial Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Deswita Maharani; Henny Triastuti Kurnia Ningsih; Lusi Elviani Rangkuti
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14078

Abstract

This study aims to examine and analyze the effect of profitability, leverage, and firm size on tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The research employed a quantitative approach using secondary data obtained from the companies' financial statements. The population consisted of 42 companies, while 32 companies were selected as samples using purposive sampling, resulting in 128 observations. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results indicate that profitability and leverage have a positive and significant effect on tax avoidance. Firm size has a positive but insignificant effect on tax avoidance. Simultaneously, profitability, leverage, and firm size significantly affect tax avoidance in industrial goods sub-sector companies listed on the Indonesia Stock Exchange.
Pengaruh Pengelolaan Keuangan, Kepatuhan Akuntansi dan Pengawasan Internal Terhadap Kualitas Laporan Keuangan Bumdes Teluk Mengkudu Muhammad Handika; Mas'ut Mas'ut; Henny Triastuti Kurnia Ningsih
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 13, No 1 (2026): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v13i1.14080

Abstract

Village-Owned Enterprises (BUMDes) are essential pillars for enhancing the village economy and public welfare. Good financial management, compliance with accounting standards, and effective internal control are highly required to generate quality financial statements. However, various problems still persist, such as disorderly recording, low compliance with SAK ETAP, and weak internal control systems, which cause the quality of financial statements to be sub-optimal. This research was conducted in Teluk Mengkudu District, Serdang Bedagai Regency, with a total sample of 30 respondents selected using the saturated sampling technique. The data analysis technique used was multiple linear regression analysis, which includes data quality tests, classic assumption tests, coefficient of determination tests, and hypothesis testing. The results of the research indicate that financial management has a positive and significant effect on the quality of financial statements. Accounting compliance also has a positive and significant effect on the quality of financial statements. In addition, internal control has a positive and significant effect on the quality of financial statements. Simultaneously, financial management, accounting compliance, and internal control have a significant effect on the quality of BUMDes financial statements in Teluk Mengkudu District.
Co-Authors Deswita Maharani Lusi Elviani Rangkuti Mas'ut Mas'ut Muhammad Handika