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All Journal Jurnal Informatika Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Buletin Poltanesa Jurnal Informatika Ekonomi Bisnis
Kacaribu, Anton Adventus
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Public Health

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The Impact of Profitability and Liquidity on Firm Value with Tax Avoidance as Intervening Variable of F&B Company Kacaribu, Anton Adventus; Winata, Jessica
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.798 KB) | DOI: 10.37034/infeb.v5i1.202

Abstract

This study aimed to analyze the effect of profitability and liquidity on firm value through tax avoidance as intervening variables. This research was conducted on the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange period 2018-2020. The total research data are 48 samples. Path analysis was used as an analytical technique with the SPSS version 25 software. The first structure of this research shows that both profitability and liquidity do not have a significant effect on tax avoidance, and the second structure shows that profitability has a significant effect on Firm Value. In contrast, liquidity has no significant effect on Firm Value. Tax avoidance has a significant effect on Firm Value. The direct effect of profitability on firm value is known to be 0.646, while the indirect effect is -0,071, which shows the direct is greater; therefore, indirectly, Tax Avoidance does not have a dominant effect on the firm value. The direct effect of liquidity on firm value is known to be -0.179, whereas the indirect effect of -0,049 is shown indirectly through Tax Avoidance has a dominant effect on the firm value.
Tax Avoidance in F&B Companies in Relation Among Leverage, Sales Growth, and Firm Size with Profitability as Mediating Kacaribu, Anton Adventus; Lombogia, Jennifer Valerie Carolinska
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.957

Abstract

The objective of this research is to examine how leverage, sales growth, and firm size have an effect on tax avoidance through profitability as mediating in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research utilizes three independent variables: leverage measured by Debt to Asset Ratio (DAR); sales growth measured by the change in current sales relative to previous sales; and firm size measured by the natural logarithm of total assets. The mediating variable is profitability, measured by Return on Assets (ROA), while the dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR). The population of this research is all of the food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was used in determining the sample and there were 21 companies obtained with a total research sample of 84 obtained over four years. The results of this research show that leverage and sales growth partially have a significant effect on profitability, while firm size partially has no significant effect on profitability. Leverage, sales growth, firm size and profitability partially have no significant effect on tax avoidance.
Tax Avoidance in F&B Companies in Relation Among Leverage, Sales Growth, and Firm Size with Profitability as Mediating Kacaribu, Anton Adventus; Lombogia, Jennifer Valerie Carolinska
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 3 (September 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i3.957

Abstract

The objective of this research is to examine how leverage, sales growth, and firm size have an effect on tax avoidance through profitability as mediating in food and beverage companies listed on the Indonesia Stock Exchange (IDX). The research utilizes three independent variables: leverage measured by Debt to Asset Ratio (DAR); sales growth measured by the change in current sales relative to previous sales; and firm size measured by the natural logarithm of total assets. The mediating variable is profitability, measured by Return on Assets (ROA), while the dependent variable is tax avoidance, measured by Cash Effective Tax Rate (CETR). The population of this research is all of the food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The purposive sampling method was used in determining the sample and there were 21 companies obtained with a total research sample of 84 obtained over four years. The results of this research show that leverage and sales growth partially have a significant effect on profitability, while firm size partially has no significant effect on profitability. Leverage, sales growth, firm size and profitability partially have no significant effect on tax avoidance.
KEAHLIAN BIDANG KEUANGAN INDONESIA EMAS 2045- LEVEL UP SKILLS TO LEVEL UP LIFE Kacaribu, Anton Adventus
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31735

Abstract

Kegiatan pengabdian masyarakat ini akan ditujukan kepada berbagai kelompok, termasuk wiraswasta, mahasiswa, dan pelajar. Topik utama yang akan dibahas adalah pentingnya memiliki keahlian keuangan, terutama dalam konteks pencapaian Indonesia Emas tahun 2045. Pemerintah menargetkan pendapatan per kapita Indonesia mencapai 30.300 dolar AS (sekitar Rp 453 juta) per tahun pada 2045. Surplus pendapatan ini perlu diimbangi dengan peningkatan kompetensi dan pengetahuan keuangan agar masyarakat dapat memanfaatkannya dengan baik. Selain itu, kegiatan ini juga bertujuan untuk menanamkan kembali prinsip-prinsip Kristiani dalam dunia kerja dan kewirausahaan, seperti nilai kejujuran dan integritas. Literasi keuangan mencakup pengetahuan dan keterampilan dalam mengelola keuangan. Kesadaran mengenai hal ini memiliki dampak jangka panjang yang mampu menjaga kestabilan, keamanan, dan kesejahteraan kondisi keuangan. Literasi keuangan tidak hanya penting bagi individu, tetapi juga berperan dalam kemajuan ekonomi suatu negara. Oleh karena itu, salah satu tanda kemajuan sebuah negara adalah tingkat kesadaran masyarakat terhadap pentingnya literasi keuangan. Manajemen keuangan meliputi perencanaan strategis, pengaturan, pengarahan, dan pengawasan kegiatan keuangan dalam sebuah organisasi atau institusi. Ini juga mencakup penerapan prinsip-prinsip manajemen pada aset keuangan organisasi dan berperan penting dalam pengelolaan fiskal. Beberapa tujuan utamanya adalah: memastikan organisasi memiliki dana yang cukup, memberikan pengembalian yang baik kepada pemegang saham, menggunakan dana secara optimal dan efisien, serta menciptakan peluang investasi yang aman dan menguntungkan
The Implementation of Indonesia Accounting Principle SAK EMKM and PSAK 72 on Cv Smart Management Kacaribu, Anton Adventus; Viorene
Poltanesa Vol 23 No 1 (2022): Juni 2022
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v23i1.1280

Abstract

This paper aims to answer the problem formulation on applying and recognizing SAK EMKM and PSAK 72 revenue in micro CV Smart Management business. The qualitative research method used a literature study approach and content analysis. Financial data are collected directly from the first sources, and other data are gathered from direct interviews. The secondary data was gathered from many kinds of literature, such as sources from the Indonesia Accounting Association (IAI) in the form of SAK EMKM, specifically designed for micro and medium-sized companies and PSAK 72 regulations, and equipped with books and scientific research as a tertiary data. In this research, the researcher elaborates on a comparison of the Indonesia accounting principle SAK EMKM and PSAK 72 to its implementation on CV Smart Management. The results obtained are that CV Smart Management has implemented SAK EMKM based on accounting standards according to SAK EMKM and PSAK 72 with revenue recognition based on the five stages of the model in PSAK 72. From this research, it can be concluded the financial report are not complete. The company did not perform notes on the financial statement report. There is an inappropriate arrangement regarding the liquidity of accounts. In the implementation of PSAK 72, CV Smart Management has not allocated the obligations in details of obligation identification so it can impact the income recognition.
Co-Authors Lombogia, Jennifer Valerie Carolinska Viorene Winata, Jessica