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All Journal Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Outline Journal of Economic Studies Outline Journal of Community Development
Yonson Pane
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Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Outline Journal of Economic Studies

 1 
The Effect Of Operating Costs And Capital Structure On Corporate Income Tax Expense Payable In Mining Sub-Sector Companies Listed On The Indonesia Stock Exchange Yonson Pane; Deliyanti Simbolon
Outline Journal of Economic Studies Vol. 4 No. 2: April-September 2025
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/mxj04k33

Abstract

This study aims to determine The Effect of Operational Costs and Capital Structure on Corporate Income Tax Expenses Payable to Mining Sub Sector Companies on the Indonesia Stock Exchange in 2015-2019. The research methodology used is quantitative descriptive method. The analytical method used is multiple linear regression with regression equations is Corporate Income Tax Expenses Payable = 171.271,097 + 1.317 Operational Costs - 286,053.394 Capital Struktur + e. The results of the research analysis show that Operational Costs have a significant effect on Corporate Income Tax Expenses in Mining Sector Companies. Based on the results of  partial hypothesis testing, it has a tcount > ttable with a tcount value of 11,249 < ttable  2,03452 and a significant value < 0.05, with a value of 0.000 > 0.05. The results of the research analysis show that the Capital Structure has no effect and is significant on the Corporate Income Tax Expenses in Mining Sub Sector Companies. Based on the results of partial hypothesis testing, it has a tcount < ttable with a tcount value of -2.906 < ttable 2,03452 and a significant value < 0.05 with a value of 0.007 < 0.05. The results of the research analysis show that Operational Costs and Capital Structure have a significant effect on Corporate Income Tax Expenses in Mining Sub Sector Companies based on the results of simultaneous hypothesis testing, namely Fcount > Ftable with a value of 64.274 > 3.29 and a significant value < 0.05, namely by value 0.000 < 0.05.
Analysis of Factors Affecting the Integrity of Financial Statements: The Role of the Audit Committee, Company Size, and Leverage Yonson Pane
Outline Journal of Economic Studies Vol. 5 No. 1: October 2025 - March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gp28xp28

Abstract

This research analyzed the factors influencing financial statement integrity among companies listed on the Indonesia Stock Exchange during the 2022 fiscal year. The study examined the roles of the audit committee, company size, and leverage as primary determinants of reporting honesty. It integrated the alignment between financial data and non-financial disclosures in sustainability reports to identify potential greenwashing practices that could mislead stakeholders. A quantitative approach was employed, utilizing multiple linear regression analysis to evaluate the relationships between the variables. The researcher selected the sample through purposive sampling, focusing on issuers that provided complete annual and sustainability reports. The results indicated that the audit committee and company size exerted a positive and significant influence on financial statement integrity. These findings suggested that independent oversight and reputational risks associated with large organizations effectively reduced information asymmetry. Conversely, leverage demonstrated a negative and significant impact, which implied that high debt burdens encouraged opportunistic managerial behavior through earnings management. This study offered practical contributions for regulators and investors in evaluating corporate information credibility during an era of increasing environmental, social, and governance transparency and digital reporting integration.
Co-Authors Deliyanti Simbolon Dina Arfianti Elkarya Gulo Evaf Maulina Frengky Situmorang Johnny Chandra Moktar, Brilian Ngiw Aman Harja vannita Wijaya, Florence Utari