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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MUQTASID International Journal Ihya' 'Ulum al-Din Jurnal Al-Amwal Journal of Sharia Economics Journal of Economics Research and Policy Studies Journal of Accounting and Digital Finance Journal of Halal Industry Studies AL MAQRIZI: Jurnal Ekonomi Syariah dan Studi Islam JAS (Jurnal Akuntansi Syariah) Tintamas: Jurnal Pengabdian Indonesia Emas
Arinta, Yusvita Nena
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Journal of Accounting and Digital Finance

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Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada Bank Umum Syariah di Indonesia Devi, Novita Shinta; Arinta, Yusvita Nena
Journal of Accounting and Digital Finance Vol. 1 No. 2 (2021): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (408.777 KB) | DOI: 10.53088/jadfi.v1i2.95

Abstract

The purpose of this study was to determine the effect of company size, profitability, and liquidity on tax avoidance with capital structure as an intervening variable. The data used in this research are quantitative data and path analysis as data analysis. This study uses panel data. The population in the study were all Islamic Commercial Banks registered with the OJK (Financial Services Authority) for the 2016–2020 period, namely 14 Islamic Commercial Banks. The samples taken in the study were 10 Islamic Commercial Banks using a purposive sampling technique. This study shows that company size and capital structure are insignificant, while profitability and liquidity positively affect tax avoidance. The capital structure cannot mediate the effect of company size, profitability, and liquidity on tax avoidance. However, simultaneously, the size of the company’s profitability, liquidity, and capital structure affects tax avoidance.
Profitabilitas pada bank umum syariah dan peran biaya intermediasi, capital adequacy ratio, pembiayaan mudharabah, financing to deposit ratio, dan dana pihak ketiga Affandy, Gabriell Lisna; Arinta, Yusvita Nena
Journal of Accounting and Digital Finance Vol. 2 No. 3 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v2i3.214

Abstract

This study aims to determine the effect of bank intermediation costs, capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds on profitability in Islamic commercial banks for the 2016-2020 period. This research type is quantitative, while the analysis method uses multiple linear regression. The results of this study indicate that intermediation costs significantly positively affect profitability (return on assets). In contrast, the capital adequacy ratio, mudharabah financing, financing-to-deposit ratio, and third-party funds do not affect the profitability of Islamic commercial banks.
Co-Authors Abdulloh, Amir Aeni, Nor Affandy, Gabriell Lisna Afifah, Hasna Unia Albab Al Umar, Ahmad Ulil Buanantari, Alfina Devi, Novita Shinta Eldina, Septian Najmul Mahfiroh, Ni'amatul Ningrum, Ristia Widiya Nur savitri, Anava Salsa Pebrianingsih, Noraini Dwi Purwaningsih, Rana Aziyah Ramandani, Tita Sholikhah, Mar’atus Widyastuti, Emy