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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 Jurnal Analisis Bisnis Ekonomi BISNIS : Jurnal Bisnis dan Manajemen Islam
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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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.
Determinants of Islamic Bank Market Capitalisation: The Moderating Role of Banking Growth in the MENA Region Rahman, Taufikur; Arinta, Yusvita Nena; Rahmayanti, Dini; Nurhadi, Bayu
Jurnal Analisis Bisnis Ekonomi Vol 23 No 1 (2025)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v23i1.15076

Abstract

Market Capitalisation is an important market indicator of the value of a company's shares. This study aims to analyze the role of banking growth in the relationship between the educational background of Islamic Supervisory Board (ISB) and market capitalism of Islamic banking in the Middle East and North Africa (MENA) region. The samples of this research are 183 Islamic banks in the Middle East and North Africa (MENA) region. Data was obtained from the ESGI database. The method used is Ordinary Least Squares and MRA to test the relationship between ISB educational background and market capitalisation and the role of banking growth as a moderating variable. The results show that the ISB educational background positively affects the market capitalisation of Islamic banks in the MENA region and the banking growth has succeeded in strengthening this effect. These findings offer insight to consider in establishing an Islamic supervisory board with a high educational background so that investor confidence becomes stronger in choosing their investments. These findings show the importance of a method of governance, transparency, and responsibility that an Islamic supervisory board must have so that its knowledge is appropriate to its field.
Pengaruh Corporate Gorvenance Islam terhadap Tax Avoidance Arinta, Yusvita Nena
BISNIS Vol 6, No 2 (2018): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i2.4570

Abstract

The purpose of the study was to investigate the effect of  Islamic corporate governance on tax avoidance of sharia banking in Indonesia. The data that used in this study is scendary data derived from annual financial statements and good corporate governance report of sharia banking in Indonesia during 2013-2017 period. The number of sharia banking that became sample in this study were 8 banks so there 55 research samples. The metohod of analysis that use is multiple regression analysis. The results of this study show that the elements of corporate governance that consist of  the board of commissioners, the board of commissioner meeting, the board of sharia, the board of sharia meeting, audit committee, meeting of audit comitte significantly influence the activity of tax avoidance as measured using proxy book tax gap. Other results show that the tax avoidance activity as measured with proxy book tax gap are not affected significantly by the board of commissioner meeting. Limitation of this study is use corporate governance’s proxy separately, so it can’t capture the full effect of corporate governane.
Co-Authors Abdulloh, Amir Aeni, Nor Affandy, Gabriell Lisna Afifah, Hasna Unia Albab Al Umar, Ahmad Ulil Bayu Nurhadi Buanantari, Alfina Devi, Novita Shinta Eldina, Septian Najmul Mahfiroh, Ni'amatul Ningrum, Ristia Widiya Nur savitri, Anava Salsa Pebrianingsih, Noraini Dwi Purwaningsih, Rana Aziyah Rahman, Taufikur Rahmayanti, Dini Ramandani, Tita Sholikhah, Mar’atus Widyastuti, Emy