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Effendi, Joni
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Education Mechanical Engineering Other

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Journal : JURNAL MITRA MANAJEMEN

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KONSERVATISME AKUNTANSI, DAN RISIKO SISTEMATIK TERHADAP EARNING RESPONSE COEFFICIENT Aulia, Prina Putri; Effendi, Joni; Safri, Safri
JURNAL MITRA MANAJEMEN Vol 16 No 1 (2025): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v16i1.1419

Abstract

The research aims to understand the influence of Corporate Social Responsibility, Accounting Conservatism, and Systematic Risk on the Earning Response Coeficient. The population in this study is a company registered in the LQ45 for the period 2019-2023, based on the criteria obtained by 18 companies and 90 number of samples and sampling of these using purposive samplings, which were analyzed using Eviews 12. The results of this study are based on a partial test (t-test) that Corporate Social Responsibility has no influence on the Earning Response Coefficient, Accounting Conservatism has an influence upon the Earning Response Coefficients, and Systematic Risk has an impact on Earning Responsibility Cofficients. The results based on the simultaneous test (F-test) show that Corporate Social Responsibility, accounting conservatism, and systematic risk simultaneously affect the earning response coeficient. Keywords: Corporate Social Responsibility, Accounting Conservatism, Systematic Risk, Earning Response Coefficient.
Pengaruh Ukuran Perusahaan, Tingkat Hutang, Intensitas Persediaan Terhadap Tarif Pajak Efektif Pada Perusahaan Manufaktur Sub Sektor Aneka Industri Yang Terdaftar Dl Bursa Efek Indonesia Periode 2016-2020 Sri Widiyaningsih; Herlambang Adi Gunawan; Effendi, Joni
JURNAL MITRA MANAJEMEN Vol 17 No 1 (2026): Jurnal Mitra Manajemen
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v17i1.1907

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh ukuran perusahaan, tingkat hutang dan intensitas persedian terhadap tarif pajak efektif pada perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Variabel independen yang digunakan adalah ukuran perusahaan, tingkat hutang dan intensitas persediaan. Variabel dependen yang digunakan adalah effective tax rate (tarifpajak efektif). Populasi dalam penelitian adalah perusahaan manufaktur sub sektor aneka industri yang terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Sampel yang dikumpulkan menggunakan metode purposive sampling. Total 48 perusahaan ditentukan sebagai sampel. Metode analisis penelitian ini menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan tingkat hutang tidak berpengaruh secara signifikan terhadap effective tax rate, sedangkan intensitas persediaan berpengaruh secara signifikan terhadap effective tax rate.
Co-Authors Aulia, Prina Putri Herlambang Adi Gunawan Safri Safri Sri Widiyaningsih