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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Siber Journal of Advanced Multidisciplinary
Winna Roswinna
Management, Winaya Mukti University, Bandung, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology

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Determinat of Tax Aggressiveness in Banking Companies at 2021-2022 Period Annisa Fitri Anggraeni; Winna Roswinna; Maria Lusiana Yulianti; Kartika Pratiwi Putri; Taty Siti Aisyah
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.4098

Abstract

This study aims to analyze the influence of liquidity, earnings management, independent commissioners, and executive compensation of tax aggressiveness. The population in the study is a Banking Company Registered in Indonesia Stock Exchange in the period 2021-2022. The sample is taken by using purposive sampling method, where the banking company that issued the financial statements, did not move sector, listed its shares and did not have negative profit during the period 2021-2022. The design in the study is hypothesis testing, where the sample consists of 60 samples. Data processing using multiple linear regression with eviews 13.The results of this study found that liquidity, earnings management and independent komisais affect tax aggressiveness, while executive compensation does not affect the aggressiveness of taxes. Based on total adjusted R-Square results prove that liquidity, earnings management, independent commissionist, and executive compensation only affect 65.8%, while 24.2% is influenced by other variable not tested in this research.
Capital Structure Analysis Of Pharmaceutical Companies Listed On The Indonesian Stock Exchange Winna Roswinna; Maria Lusiana Yulianti; Suryaman Suryaman; Mohammad Zakaria; Hendri Maulana
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 4 (2025): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2025)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i4.393

Abstract

For many companies, the capital structure is an important part of the company. every company competes to innovate products, market expansion, quality human resources, this is done in order to increase the value of the company and get the maximum possible profit. The capital structure has an important goal, namely to maximize the value of the company and minimize the overall cost of capital. This study aims to examine the influence of profitability and liquidity on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange through the company's financial statements, namely in the period from 2012 to 2021. The type of research used in this research is case study research with a quantitative approach and the data source used is secondary data. The processed data consists of data on debt, assets, equity and profits in the annual financial reports (Annual Report) of Pharmaceutical Companies Listed on the Indonesia Stock Exchange. The calculation technique used in this research is using the panel fund regression approach through the help of eviews 10. The results show that profitability and liquidity have a significant effect on capital structure individually, meaning that profitability and liquidity can affect capital structure.
Impact of Risk Management and Good Corporate Governance on Firm Value in Sharia Commercial Banks for The 2018-2022 Period Maria Lusiana Yulianti; Winna Roswinna; Dodi Sukmayana; Febriyani Damayanti; Indri Nuryasintia
Siber Journal of Advanced Multidisciplinary Vol. 2 No. 4 (2025): (SJAM) Siber Journal of Advanced Multidisciplinary (January - March 2025)
Publisher : Siber Nusantara Research & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sjam.v2i4.394

Abstract

This research is to look at the influence of Risk Management and Good Corporate Governance on Company Value (Empirical Study of Sharia Commercial Banks 2018-2022). The type of data used in this research is qualitative and quantitative data. The population in this research is Sharia Commercial Bank companies registered with the Financial Services Authority on the Islamic banking statistics website in 2018-2022, totaling 14 companies with research samples using census techniques, namely the entire population was sampled using multiple linear regression. The results of this research show that both partial and simultaneous risk management have a significant positive effect on company value. The better the implementation of risk management in sharia commercial banks, which is reflected in non-performing loans above 5%, the higher the company value in the sharia bank will be. Good corporate governance (GCG) has a significant positive effect on company value. This means that the better the implementation of good corporate governance (GCG) in sharia commercial banks, the greater the company value of the sharia commercial bank will be.
Co-Authors Annisa Fitri Anggraeni Dodi Sukmayana Febriyani Damayanti Hendri Maulana Indri Nuryasintia Kartika Pratiwi Putri Maria Lusiana Yulianti Mohammad Zakaria Suryaman Suryaman Taty Siti Aisyah