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All Journal JURISMA: Jurnal Riset Bisnis & Manajemen eCo-Buss Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi eCo-Fin Abdi-Dharma Strategic: Journal of Management Sciences Global Accounting : Jurnal Akuntansi NEAR: Jurnal Pengabdian kepada Masyarakat RUBINSTEIN Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal

Yunia Oktari

Universitas Buddhi Dharma

Author-ID : 1897480

Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Public Health Social Sciences Transportation Other

Published : 27 Documents Claim Missing Document

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Articles

Title

The Effect of Intellectual Capital and Corporate Social Responsibility on Company Performance (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange in 2013-2017) Yunia Oktari; Liugowati Liugowati
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

In the current era of globalization, the world economy is growing so rapidly. Companies must change their business moving towards a knowledge-based businesse. Therefore, companies increasingly emphasize the importance of knowledge assets. One approach used in the assessment and measurement of knowledge assets is Intellectual Capital (IC). The company's performance is a major factor in determining the success of a company. A good company determined by a good performance. The purpose of this research was to obtain empirical evidence about the influence of intellectual capital and corporate social responsibility to company’s performance. Intellectual capital is measured by VAICTM. Corporate social responsibility is measured by CSRIj. Meanwhile, company performance is measured by Return on Equity (ROE). The sample used in this research are 22 banking companies listed on the Indonesia Stock Exchange in 2013–2017 and using the secondary data from their listed and published annual report at Indonesia Stock Exchange. The method used in the determination of sample is purposive sampling. Data analysis technique in this research is classical assumption test and hypothesis test by using multiple linear regression analysis. Based on the results it shows that intellectual capital has a positive and significant impact to company’s performance. Corporate social responsibility has a positive and significant impact to company’s performance. Intellectual capital and Corporate social responsibility certainly stimulate to give a significant effect to company’s performance

Effect of Company Size, Profitability, and Leverage on Tax Avoidance Amelia Ubu Mukin; Yunia Oktari
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

The aim of this research to obtain empirical evidence about the size of firm profitability and leverage, to tax avoidance food and beverage sub-sector plastic and packaging listed in Indonesia Stock Exchange in 2016-2017. Determination of the sample was done by using purposive sampling with the number of samples of 13 companies over a period of 2 years of consecutive observations so that the total sample of 26. This research data using SPSS version 20 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test. The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. The results of research show that leverage does not have a significant effect on tax avoidance, while profitability and firm size have an effect on the aggressiveness of tax.

Effect Of Profitability, Leverage, and Size Of Audit Public Accountant Of The Audit Yunia Oktari; Adith Tirta Cahya
eCo-Fin Vol. 4 No. 2 (2022): eCo-Fin
Publisher : Komunitas Dosen Indonesia

The research aims to examine the effects of profitability, leverage, and size of public accountant firm of the audit delay. The independent variables used are profitability, leverage, and size of public accountant firm. While the dependent variable used is audit delay. The research population using food and beverage companies listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample using purposive sampling method and after reduces with several criteria obtained a sample of 10 sample companies. The analysis technique used in this research is linear regression analysis and processed by using SPSS program version 21. Based on the result of research showed that profitability have a significant effect on audit delay, leverage does not significant effect on audit delay , size of public accountant firm does not significant effect on audit delay, and Profitability, leverage, and size of public accountant firm simultaneously influence to audit delay.

Analisis Pengaruh Profitabilitas, Leverage, Ukuran perusahaan dan Kepemilikan institusional terhadap Tax avoidance maria denastri sarimin; Yunia Oktari
eCo-Fin Vol. 5 No. 1 (2023): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v5i1.695

This study aims to determine the effect of profitability, leverage, company size, and institutional ownership on tax avoidance. The population in this research is the financial statements of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. Sampling was carried out using the purposive sampling method with a sample of 22 companies during the observation period of 5 consecutive years so that the total sample was 110. The analysis of this study used the SPSS version 25 program with descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of the research that have been processed show that the significant value of profitability with the ROA measuring tool is 0.407, the significant value of leverage with the DER measuring tool is 0.425, the significant value of firm size is 0.049, and the significant value of institutional ownership is 0.866. The results of this study prove that profitability has no significant effect on tax avoidance, leverage has no significant effect on tax avoidance, company size has a significant effect on tax avoidance, and institutional ownership has no significant effect on tax avoidance.

Discovering the Intriguing Dynamics of Transfer Pricing: Tax Burden, Foreign Ownership, and Company Size Nelfin Nofrianti Lase; Yunia Oktari
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.996

ownership, and company size on transfer pricing practices within the mining subsector of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. Through purposive sampling, 35 datasets out of a total population of 40 companies were selected for analysis. Multiple linear regression served as the analytical tool, and hypothesis testing was executed using SPSS version 25 software. The findings underscore that both tax burden and foreign ownership wield significant influence over transfer pricing practices. Notably, companies exhibit a propensity to leverage transfer pricing as a strategic tool for tax burden management, particularly in instances of heightened foreign ownership. Interestingly, however, company size does not exhibit a significant impact on transfer pricing practices, suggesting that entities of varying magnitudes within this subsector tend to adopt analogous approaches to transfer pricing policies. These findings are pivotal for both regulatory bodies and corporate managers, as they provide valuable insights into the factors shaping transfer pricing practices. Moreover, the formulation of tax policies geared towards fostering transparency and equity in business operations. By comprehensively understanding the dynamics at play in transfer pricing, stakeholders can navigate regulatory landscapes more adeptly and devise strategies that promote fairness and compliance within the realm of taxation. This study thus contributes to the broader discourse on tax policy and corporate governance, offering a nuanced understanding of the intricate relationship between tax structures, ownership dynamics, and corporate practices within the mining subsector of Indonesia's manufacturing industry.

Co-Authors Adith Tirta Cahya Aditiya Hermawan Ajay Susanto Amelia Ubu Mukin Andrew Liantanu Aprilyanti, Rina Ardy Ardy Benyamen Minggus Melatnebar Chandra, Yopie Dama Yanti, Lia Eugenius Laluur Farrid Addy Sumantri Hendra Hendra Hendra Hendra Jeni Jenni Jenni Jenni Jenni, Jenni Joceline Suhangita Kito Kurniawan Lia Dama Yanti Liugowati Liugowati maria denastri sarimin Melatnebar, Benyamin Nelfin Nofrianti Lase Nurwijayanti Peng Wi Purnama, Marselia purnama, octavianti RIKI RIKI, RIKI Rina Aprilyanti Rini Novianti Rini Novianti Rini Novianti Selfiyan Suhendri Suhendri Susanti, Metta Tri Anggraeni Tri Angreni Tri Angreni Trida Trida Vinna, Vinna Violetta Vivin Hanitha Yana, Donny Yanti, Lia Dama Yo Ceng Giap Yohanes Rendi Ananda Eko Yopie Chandra Yusuf Kurnia, Yusuf

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