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All Journal Jurnal Kajian Akuntansi Jurnal Akuntansi Kompetif Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings KIC
RIYADI, WULAN
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PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Riyadi, Wulan; Rahmayani, Melia Wida
Jurnal Akuntansi Kompetif Vol. 5 No. 3 (2022): Inovasi, Efektivitas, dan Tantangan Akuntansi di Sektor Publik, Pendidikan, dan
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.1145

Abstract

Penghindaran pajak adalah upaya meringankan beban pajak dengan tidak melanggar hukum. Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), return on assets (ROA) dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Proksi untuk menghitung penghindaran pajak menggunakan Effective Tax Rate (ETR). Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah sampling jenuh dimana seluruh anggota populasi dijadikan sampel, jumlah sampel dalam penelitian ini adalah 12 perusahaan dengan jangka waktu 3 tahun sehingga jumlah data dalam penelitian ini adalah 36 data. Teknik analisis data menggunakan analisis deskriptif, analisis verifikatif melalui uji asumsi klasik, analisis koefisien determinasi, dan pengujian hipotesis dengan uji t dan uji F. Alat analisis dalam penelitian ini menggunakan program SPSS 25. Hasil penelitian ini menunjukkan bahwa Debt To Equity Ratio (DER) berpengaruh terhadap Penghindaran Pajak, Return On Assets (ROA) berpengaruh terhadap Penghindaran Pajak, dan Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak. berpengaruh pada Penghindaran Pajak. Debt To Equity Ratio (DER), Return On Assets (ROA) dan Ukuran Perusahaan berpengaruh terhadap Penghindaran Pajak.
The Role of Business Fields in Increasing West Java Economic Growth Post Covid-19 Hernita, Nita; Wida Rahmayani, Melia; Riyadi, Wulan; Hakim, Abdul
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/9gfjp496

Abstract

Research aim : This study aims to find out the role of the business field in economic growth in West Java as a result of the post-covid-19 impact. Design/Method/Approach : This study uses a qualitative descriptive method with a review of various literature. Research Finding : The results of this study indicate that the economic growth in West Java that has contracted the most is the Government Administration, Defense and Compulsory Social Security sector, which is minus 6.35% and the fastest improving is the Transportation and Warehousing sector with an economic growth rate in the second quarter of 17.85 %. Efforts to accelerate the improvement of economic recovery in West Java must start from domestic demand which must be maintained by accelerating the economy by strengthening regional fiscal expansion, encouraging investment realization and continuing infrastructure development, as well as the continuity of main business activity activities. Theoretical contribution/Originality : - Practitionel/Policy implication : - Research limitation : -
Pengaruh Growth Opportunity, Net Working Capital dan Firm Size Terhadap Cash Holding Riyadi, Wulan; Ginanjar, Yogi; Indriyani, Indriyani
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/k2eatq45

Abstract

Cash holding is an important aspect in corporate financial management, which includes cash for operational needs, investment, dividend distribution, and dealing with unexpected situations. Each company has a different policy in managing and maintaining cash supplies. This is due to differences in characteristics and conditions faced by companies as well as different motivations in holding cash. The purpose of this study is to ascertain how cash holdings are impacted by growth opportunity, net working capital, and business size. The research method used is a quantitative method with a descriptive and verification analysis approach. The population of this study consisted of 92 property and real estate sector companies listed on the Indonesia Stock Exchange in 2021-2023. The method of sampling was non-probability sampling with a purposive sampling method, which resulted in 30 companies as samples with an observation period of 3 years. Data analysis was carried out using panel data regression using Eviews 13 software. The results of the study show that partially growth opportunity, net working capital and firm size have a significant effect on cash holding. Keywords: Growth Opportunity, Net Working Capital, Firm Size, Cash Holding
Co-Authors Abdul Hakim Alan Rusdiana Dias Anugrah, Faskal HASANAH, NADIA HERNITA, NITA Indriyani Indriyani Kurnadi, Engkun Latief Zaenuddin Nur Melia Wida Rahmayani MOCHAMAD FEBRI SAYIDIL UMAM Mulyani, Hani Sri Raden Wulan Saparinda Siti Nabilla, Zalfa Wida Rahmayani, Melia Yogi Ginanjar