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All Journal JURNAL AKUNTANSI DAN AUDITING Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi GEMA EKONOMI Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Bisnis dan Akuntansi JURNAL BISNIS & AKUNTANSI UNSURYA FINANSIA : Jurnal Akuntansi dan Perbankan Syariah AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Kajian Ilmiah JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Governors Journal of Applied Business and Technology Jurnal Indonesia Sosial Sains Eduvest - Journal of Universal Studies IIJSE EBID:Ekonomi Bisnis Digital Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Akurasi
Khomsiyah, Khomsiyah
Universitas Trisakti Jakarta
Aerospace Engineering Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences Other

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Journal : Owner : Riset dan Jurnal Akuntansi

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Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak Agustadana, Barry Truman; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2508

Abstract

Tax in the eyes of the state is an income that is used to finance government administration, but for companies tax is a burden that can affect the profits generated by the company. The existence of these differences in interests makes taxpayers able to avoid taxation (Alfaruqi et al., 2019). The opportunity for tax avoidance to occur is also caused by the Indonesian government adopting a self-assessment system in its tax collection system (Razif & Rasyidah, 2020). This research is an extension of research conducted by Bratakusuma (2021). The population in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX in 2020 - 2022, with a total of 192 sample companies. The sampling method used in the research is the purposive sampling method and SPSS will assist in processing the data. The results of this research show that profitability has a negative effect on tax avoidance and leverage has a positive effect on tax avoidance. Company size strengthens the positive influence between leverage on tax avoidance and company size strengthens the negative influence between profitability on tax avoidance.
Pengaruh Economic Performance, Environmental Performance dan Good Corporate Governance Terhadap Nilai Perusahaan (Tobins’Q) Utari, Indriana Tri; Khomsiyah, Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2304

Abstract

This research examines the company value that occurs in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This study aims to prove that economic performance, environmental performance and good corporate governance affect the success of company value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period, totaling 26 companies. The sample selection technique in this study was carried out by non-probability sampling. The analysis used descriptive statistical analysis and panel data regression analysis. The results of this study are economic performance has a significant effect on firm value, environmental performance has a significant effect on firm value and good corporate governance has a significant effect on firm value.
Co-Authors Afif, Mohamad Rifai Agustadana, Barry Truman Al Gifari, Muhammad Chaidir Dida Nurhaida Dina Aulia Fadillah, Haqi Hermien Triyowati, Hermien Hukama, Afifah Nidaul Hutajulu, Dual Saper Imani, Carolyn Natasya Junaedi, Daniel Kurnia, Ervina Lorentia, Lisa Martha, Henri Muzhaffar, Muhammad Rafid Nashrullah, Moh. Haidar Patricia Patricia, Patricia Putri, Nia Febriani Putro, Candela d’Eva Riski Hamdani Pulungan, Riski Hamdani Rizqi, MN Sari , Pratiwi Nila Sethiono, Melinda Simbolon, Hotnita Suhardjo Suwardi Suwardi Syakur, Susilowati Syukron, Muhammad Utari, Indriana Tri Wardhani, Nurhastuty Kesumo Yudisira Putra, Dimas Yuanito Yustia, Lisa