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All Journal Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal PKM Manajemen Bisnis Worksheet : Jurnal Akuntansi Journal of Artificial Intelligence and Digital Business Journal of Research and Publication Innovation Dinamika: Jurnal Pengabdian Masyarakat Jurnal Nusa Akuntansi ABDIMAS Iqtishadia
Rosyati, Tati
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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PENGARUH INFLASI, KEBIJAKAN DIVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM Rosyati, Tati
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6428

Abstract

This research aims to determine and obtain empirical evidence of the effect of inflation, dividend policy and sales growth on stock returns in consumer non- cyclical companies listed on the IDX in 2019-2023 and inflation data that occurred in 2019-2023 sourced from BPS. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and also uses inflation data based on the consumer price index sourced from the Central Bureau of Statistics. The population in this study is consumer non-cyclical companies listed on the IDX as many as 129 companies as the population, and the sample technique was taken using purposive sampling and meeting the criteria, 18 companies were sampled in 5 years of observation. The data analysis technique in this research uses panel data regression analysis in the eviews 9 software application. The results of this research simultaneously show that Inflation, Dividend Policy and Sales Growth have an effect on Stock Returns and partially show that inflation has no effect on stock returns, while dividend policy has an effect on stock returns, and also sales growth has no effect stock returns.
PENGARUH UKURAN PERUSAHAAN, RELATED PARTY TRANSACTION, DAN KOMISARIS INDEPENDEN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Nurpadilah, Desti; Rosyati, Tati
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7426

Abstract

This study aims to determine the effect of Company Size, Related Party Transactions, and Independent Commissioners on Tax Avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange. The research period is 2019-2023. The type of research used in this study is quantitative with secondary data. The determination of the sample of this study used the purposive sampling method and based on the existing criteria, 29 Company data were obtained and analyzed using panel data regression techniques with a fixed effect model to test the hypothesis. Hypothesis testing in this study used multiple linear regression using Eviews 12. The results of this study indicate that simultaneously Company size, related party transactions, and independent commissioners together have an effect on tax avoidance. The independent variable in the dependent variable is 40.24% while the remaining 59.76% is explained by research other than this study. The results of this study indicate that partially company size has an effect on tax avoidance while related party transactions and independent commissioners have no effect on tax avoidance.
PENGARUH FINANCIAL DISTRESS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Sektor Consumer Non Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Sari, Diah Ayu Herdita; Rosyati, Tati
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7410

Abstract

This study airms to test and obtain empirical evidence regarding the effect of financial distress and institusional ownership on tax avoidance with company size as a moderating variable. The research sample consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange during the 2018–2023 period. The data used are financial reports. Sampling techniques used in this researchis purposive sampling method and data analysis is conducted using E-Views 12. This research adopts a quantitative approach, involving 33 companies observed over five years, resulting in a total of 165 data points. The analytical method used is panel data regression. The results of this study indicate that simultaneously, financial distress and institutional ownership have an effect against tax avoidance. Partially, financial distress has a negative and significant impact on tax avoidance, while institutional ownership shows no partial effect on tax avoidance. The results obtained show that company size cannot moderate the influence of financial distress and institutional ownership on tax avoidance.
Co-Authors Amanda, Indira Dyvia azizah, Meisy Triony Nur Azizah Fina Fitriyana Harefa, Pasti Nugraha Laila, Feby Nurpadilah, Desti Nuryani, Anum Putri, Amelia Mutiara Putri, Yolanda Gusvia Safitri, Ade Ayu Sari, Diah Ayu Herdita Sofyan, Maulana Wicaksono, Novellino Satrio Zenabia, Tsarina