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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi Barelang

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PENGARUH KEPEMILIKAN MANAJERIAL DAN KEBIJAKAN HUTANG TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris Pada Perusahaan Manufaktur Sektor Konsumsi Sub-Sektor Pengolahan Makanan Yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 dewi, eka kusuma; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8806

Abstract

The definition of Corporate Social Responsibility can be seen in Law number 40 of 2007 concerning Limited Liability Companies (UUPT) article 1 paragraph 3 states that social and environmental responsibility is the company's commitment to participate in sustainable economic development in order to improve the quality of life and a beneficial environment, both for the company itself, the local community and society in general. CSR emerged as a result of the modernization of society which already understands that activities carried out by companies can have a negative impact on the environment. Moreover, this is very close to the activities carried out by manufacturing companies because manufacturing companies are the companies that interact the most with the public. Factors that influence CSR disclosure in this research are managerial ownership and debt policy. This type of research uses quantitative research using secondary data in the form of company annual reports taken from the non-cyclical consumer sector, food processing subsector listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling method uses purposive sampling. From the research results, it is proven that managerial ownership does not influence CSR disclosure and conversely debt policy influences CSR disclosure. Meanwhile, simultaneously, managerial ownership together with debt policy influence CSR disclosure.
PENGARUH SALES GROWTH, CAPITAL INTENSITY DAN ENVIRONMENTAL SOCIAL AND GOVERNANCE (ESG) TERHADAP TAX AVOIDANCE Nurjanah, Siti; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9832

Abstract

This study aims to analyze the effect of sales growth, capital intensity and environmental social and governance on tax avoidance. The type of research used is a quantitative research method using secondary data, by analyzing company financial reports and sustainability reports of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sample used in this research was 9 companies using a purposive sampling technique.The panel data regression model was used as the research methodology in this study. Analysis of research results using the Eviews 12. The research results show that the best model is the Common Effect Model (CEM). The results of this research show that Sales Growth partially influences tax avoidance, Capital Intensity partially influences tax avoidance, Environmental social and governance has no influence on tax avoidance and simultaneously sales growth, capital intensity and Environmental social and governance influence tax avoidance.
PENGARUH KONSERVATISME AKUNTANSI, DERIVATIF KEUANGAN, KEPEMILIKAN ASING DAN KEPEMILKAN PUBLIK TERHADAP AGRESIVITAS PAJAK Lestari, Fuzi; Romadhina, Anggun Putri
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9884

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, derivative keuangan,kepemilikan asing,kepemilikan public terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sector pertambangan dan energy yang terdaftar di bursa efek Indonesia (BEI) selama periode 2018 sampai dengan 2022. Sampel yang dgunakan dalam penelitian ini sebanyak 27 perusahaan dengan menggunakan teknik pengambilan sampel Purposive sampling. Variable yang digunakan dalam penelitian ini yaitu konservatisme akuntansi (X1), derivarif keuangan (X2),kepemilikan asing (X3), kepemilikan public (X4), terhadap agresivitas pajak (Y).model regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa penelitian menggunakan Eviews 12. Hasil penelitian ini menunjukan bahwa model terbaik adalah model Common Effect Model (CEM). Hasil penelitian ini menunjukan bahwa konservatisme akuntansi tidak berpengaruh terhadap agresivitas pajak, derivatif keuangan tidak berpengaruh terhadap agresivitas pajak, kepemilikan asing tidak berpengaruh terhadap agresivitas pajak, kepemilikan public berpengaruh secara parsial terhadap agresivitas pajak.
Co-Authors Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris