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Oktavianna, Rakhmawati
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PENGARUH STRUKTUR MODAL, TAX AVOIDANCE DAN PERATAAN LABA TERHADAP NILAI PERUSAHAAN: Studi empiris pada perusahaan Sektor Properties dan Real Estate yang terdaftar di BEI 2018-2022) Syafitri, Syafitri; Oktavianna, Rakhmawati
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8803

Abstract

ABSTRACT This research aims to test and obtain empirical evidence regarding the influence of capital structure, tax avoidance and income smoothing on company value. This research uses a sample of property and real estate companies listed on the Indonesian stock exchange in 2018-2022. The sampling method used in this research is the purposive sampling method using eviews 12 for data analysis. This type of research is quantitative with 15 companies used as research samples with observations for 5 years, so the total research sample is 75 samples. The analysis technique used is panel data regression. The results of this research show that simultaneously capital structure, tax avoidance and income smoothing influence company value. Partially, capital structure has a significant positive effect on company value, tax avoidance has no effect on company value and income smoothing has no effect on company Keywords: capital structure, tax avoidance, income smoothing and company value ABSTRAK Penelitian ini bertujuan untuk menguji dan memperoleh bukti secara empiris mengenai pengaruh struktur modal, tax avoidance dan perataan laba terhadap nilai perusahaan. Penelitian ini menggunakan sampel perusahaan properties dan real estate yang terdaftar di bursa efek Indonesia tahun 2018-2022. Metode penentuan sampel yang digunakan pada penelitian ini yaitu metode purposive sampling dengan menggunakan eviews 12 untuk analisis datanya. Jenis penelitian ini yaitu kuantitatif dengan 15 perusahaan yang dijadikan sampel penelitian dengan pengamatan selama 5 tahun, sehingga total sampel penelitian sebanyak 75 sampel. Teknik analisis yang digunakan adalah regresi data panel. Hasil penelitian ini menunjukan bahwa secara simultan struktur modal, tax avoidance dan perataan laba berpengaruh terhadap nilai perusahaan. Secara parsial struktur modal berpengaruh positif signifikan terhadap nilai perusahaan, tax avoidance tidak berpengaruh terhadap nilai perusahaan dan perataan laba tidak berpengaruh terhadap nilai perusahaan. Kata Kunci : struktur modal, tax avoidance, perataan laba dan nilai perusahaan
Pengaruh Intensitas Aset Tetap, Inventory Intensity Dan Kebijakan Utang Terhadap Agresivitas Pajak Ningrum, Lia; Oktavianna, Rakhmawati
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The study aims to empirically demonstrate the impact of fixed asset intensity, inventory intensity, and debt policy on tax aggressiveness. The type of research used is quantitative. The type of data used in this study is secondary data in the form of annual financial statements published on the Indonesian Stock Exchange (BEI) for the for the period 2018–2022. The population of this research is non-cyclical consumer sector companies with non-cyclical sampling using prospective sampling. The number of companies that are taken as samples in this study is 32, with a period of study of five years, so we obtained observation data for as many as 160. Data processing using the Eviews 12 program involved collecting related data and then analyzing descriptive statistics, model conformity tests, classical assumption tests, panel data regression analysis, F statistics tests, t statistical tests, and determination coefficients. Result F states that fixed asset intensity, inventory intensity, and debt policy simultaneously influenced tax aggressiveness
Commissioner Independent as Moderation The Relationship of Tax Avoidance and Tax Risk To Firm Value Oktavianna, Rakhmawati; Benarda, Benarda; Saputri, Sevty Wahiddirani
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine Tax Avoidance And Tax Risk On Firm Value With Independent Commissioners As Moderation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is expected to prove the role of independent commissioners in increasing company value through tax avoidance and tax risk. The type of research used is quantitative research. The population used in this research is 113 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sample selection used a purposive sampling method and 31 data were selected as research samples. This research uses panel data regression analysis and hypothesis testing. The analytical tool for testing hypotheses by EViews version 10. Based on the results of simultaneous hypothesis testing (f test), tax avoidance and tax risk jointly have a significant effect on firm value and partially (t test), it shows that tax avoidance and tax risk influence firm value. And independent commissioners are able to moderate the relationship between tax avoidance and tax risk on firm value. Keywords: Tax Avoidance, Tax Risk, Company Value, Commissioner Independent
Nilai Perusahaan yang dipengaruh oleh Efisiensi Operasional, Kepemilikan Manajerial dan Intellectual Capital Roswanti, Andini; Oktavianna, Rakhmawati; Rini, Ratih Setyo
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 6 No. 2 (2023): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze and prove empirically the effect of operational efficiency, managerial ownership, and intellectual capital on firm value. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange website and company websites. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The sample selection procedure in this study uses as many as 42 company data that match the criteria. The data analysis technique used is multiple linear regression analysis using E-views 10. The results of this study indicate that operational efficiency, managerial ownership, and intellectual capital simultaneously affect firm value. Partially, operational efficiency influences firm value, while managerial ownership and intellectual capital has no effect on firm value.
PENGARUH MODAL KERJA DAN PERPUTARAN PIUTANG TERHADAP LABA BERSIH Kholifah, Fasha Nur; Oktavianna, Rakhmawati
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.172

Abstract

This research aims to determine the effect of working capital and accounts receivable turnover on net profit. The type of research used in this research is quantitative. The data source used is secondary data, namely annual financial reports obtained from the Indonesia Stock Exchange (BEI). The population used in this research is healthcare companies listed on the IDX in the 2018-2022 period. The sample selection technique used purposive sampling and 12 companies were obtained over a 5 year period with a total of 60 sample data obtained. The results of this research show that the Working Capital variable (X1) partially has a significant effect on Net Profit (Y), and partially that the Receivables Turnover variable (X2) does not have a significant effect on Net Profit (Y).
Pengaruh Konservatisme Akuntansi, Intensitas Aset Tetap, Dan Kepemilikan Manajerial Terhadap Tax Avoidance Yuliyanti, Siska; Oktavianna, Rakhmawati
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh konservatisme akuntansi, intensitas aset tetap, dan kepemilikan manajerial terhadap praktik tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian terdiri dari 15 perusahaan sektor consumer non-cylicals yang memenuhi kriteria purposive sampling. Data diperoleh dari laporan keuangan tahunan perusahaan. Dari hasil analisis uji t (parsial) dapat diketahui konservatime tidak berpengaruh terhadap tax avoidance, intensitas aset tetap berpengaruh terhadap tax avoidance, dan kepemilikan manajerial tidak berpengaruh terhadap tax avoidance. Dari hasil uji simultan (uji F) menunjukkan bahwa variabel konservatisme akuntansi, intensitas aset tetap, dan kepemilikan manjerial secara simultan berpengaruh terhadap tax avoidance.
Capital Structure , Green Accounting dan Firm Debt: Implikasinya terhadap Financial Performance Oktavianna, Rakhmawati; Saputri, Sevty Wahiddirani; Benarda, Benarda
Jurnal Liabilitas Vol 10 No 2 (2025): Volume 10 No.2, Agustus 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v10i2.511

Abstract

This study examines and analyzes the impact of capital structure, green accounting, and corporate debt on the financial performance of industrial companies. This study uses panel data consisting of 54 samples from 2018 to 2023. The research findings indicate that capital structure and corporate debt affect financial performance. When debt levels are high, it can reduce financial performance, because high debt levels may result in higher capital costs due to interest payments. However, green accounting does not affect financial performance because environmental costs incurred by companies can reduce a company's profits due to its use for environmentally friendly production tools, conservation, and environmental maintenance. This study contributes to companies achieving good financial performance by using less debt funding, because the risk of disclosing debt securities has a high risk, such as the possibility of financial difficulties due to the inability to pay high interest.
Pengaruh Intensitas Persediaan, Sales Growth, dan Kepemilikan Manajerial terhadap Agresivitas Pajak Dewi, Adinda Lukiana Dewi; Oktavianna, Rakhmawati
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3126

Abstract

Penelitian ini bertujuan untuk menguji intensitas persediaan, sales growth, dan kepemilikan manajerial terhadap agresivitas pajak. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan metode asosiatif. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah Analisis Regresi Data Panel dengan menggunakan aplikasi Eviews versi 12 dan Microsoft Excel. Populasi yang digunakan pada penelitian ini yaitu Consumer Non cyclical yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023. Teknik pengumpulan data pada penelitian ini menggunakan teknik purposive sampling dengan 125 populasi Perusahaan menjadi 15 sampel akhir Perusahaan atau 75 data observasi yang diolah dalam penelitian ini. nilai Adjusted R-squared sebesar 0.489139 (48,9%) dari variabel dependen yaitu agresivitas pajak dapat dijelaskan atau dipengaruhi oleh variabel independen (Intensitas Persediaan, Sales growth, Kepemilikan Manajerial). Sedangkan sisanya sebesar 51,1% dijelaskan oleh variabel yang tidak diteliti dalam penelitian ini.Hasil penelitian menunjukan bahwa secara simultan intensitas persediaan, sales growth, dan kepemilikan manajerial berpengaruh positif terhadap agresivitas pajak. Intensitas persediaan tidak berpengaruh terhadap agresivitas pajak. Sales growth berpengaruh signifikan negatif terhadap agresivitas pajak. Dan kepemilikan manajerial tidak berpengaruh terhadap agresivitas pajak.
Pengaruh Tax Planning Dan Beban Pajak Tangguhan Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2017-2021) Gurning, Dewi Lasmaria; Oktavianna, Rakhmawati
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.3109

Abstract

This study aims to empirically test and prove the effect of Tax Planning and Deferred Tax Expenses on Company Value. This research was conducted on food and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used is quantitative with purposive sampling in sampling. The population in this study is the annual financial reports from 2017 to 2021, namely 65 are the sample in this study. Statistical testing uses Eviews 9. The results of this study show that tax planning and deferred tax expenses on company value in food and beverage sub-sector manufacturing companies listed on the Indonesian stock exchange for the 2017-2021 period simultaneously or jointly have an effect on company value. Partial Research Tax Planning Has no effect and is on firm value and Deferred Tax Expenses have a positive and significant effect on firm value.
Pengaruh Intellectual Capital Disclosure, Firm Size, dan Financial Leverage terhadap Tingkat Underpricing Saham Isnaini, Fitria Rima; Oktavianna, Rakhmawati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1023

Abstract

This study aims to analyze the effect of intellectual capital disclosure, firm size, and financial leverage on stock underpricing in cyclical consumer and non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2018-2023 period. The sample was collected using the purposive sampling method with several predetermined criteria, resulting in a research sample of 94 companies with a total of 122 data observations. This research obtained using the SPSS version 29 program shows that simultaneously the intellectual capital disclosure, firm size, and financial leverage variables have a significant effect on stock underpricing. Partially, intellectual capital disclosure and firm size affect the level of stock underpricing, while financial leverage do not affect the level of stock underpricing.
Co-Authors Abdul Kohar Aryan Agus Pratama Benarda Benarda, Benarda Dewi, Adinda Lukiana Dewi Dilena, Rohati Effriyanti, Effriyanti Gurning, Dewi Lasmaria Hanadila, Fitria Icih, Icih Isnaini, Fitria Rima Kholifah, Fasha Nur Lestari, Baiq Anggun Hilendri Ningrum, Lia Nurhaliza, Zihan Ratih Setyo Rini Roswanti, Andini SAPUTRI, SEVTY WAHIDDIRANI Septia Rahmadani, Lulu Setiyorini, Wahyu Sevty Wahiddirani Saputri Silvia Hendrayanti Sugiyarti, Listya Syafitri, Syafitri Syahrani, Azzahra Indah Taha, Roshaiza Yuliyanti, Siska