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All Journal ProBisnis : Jurnal Manajemen Journal of Nutrition and Public Health
rizky, abdullah
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Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Public Health Social Sciences

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Analysis of the Effect of Company Size on the Effective Tax Rate in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Rizky, Abdullah; Wardiatun, Yaasiinta; Puspita, Aprilliana; Rahmawati, Adinda; Saputra, Arya Dwi; Puji, Septyana
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze how firm size affects the effective tax rate (ETR) of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using additional data from 54 businesses in the food and beverage subsector for the 2024 period, a quantitative research methodology was employed. Using SPSS software, basic linear regression was used to analyze the data. The analysis results indicate that firm size negatively impacts the effective tax rate; however, this effect is not statistically significant, with a significance value of 0.010 (>0.05). Only 12.2% of the variation in the effective tax rate can be explained by firm size, while the remainder is influenced by factors outside the model, based on a coefficient of determination (R2) value of 0.122. The study results indicate that the effective tax rate paid decreases with firm size, although this is not statistically significant. This finding is consistent with several previous studies that concluded that the ETR is not significantly affected by firm size. Thus, it can be concluded that the effective tax rate for manufacturing companies in the Indonesian food and beverage subsector is not primarily determined by firm size.
Differences in CEA Levels and Nutritional Status in Stage III Rectal Cancer Patients Undergoing Different Types of Therapy Rizky, Abdullah; Mahendra, Vito; Chodidjah, Chodidjah
Journal of Nutrition and Public Health Vol. 1 No. 2 (2025): Journal of Nutrition and Public Health
Publisher : CV. Dyoqu Publishing Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64780/jnph.v1i2.78

Abstract

Background: Rectal cancer is a type of malignancy with a higher rate of local recurrence compared to colon cancer. Various therapies such as surgery, chemotherapy, and radiotherapy are commonly used for treatment. Monitoring the effectiveness of these therapies can be supported by clinical parameters such as Carcinoembryonic Antigen (CEA) levels and nutritional status measured by Body Mass Index (BMI). Aims: This study aimed to examine the differences in CEA levels and nutritional status among rectal cancer patients receiving different types of therapies. Methods: This was an observational analytic study with a cross-sectional design. The sample consisted of 56 patients with stage III rectal cancer at Sultan Agung Islamic Hospital Semarang during the period of 2018-2024. Data were collected from medical records and included patients who received either surgery + chemotherapy (n = 33) or surgery + chemotherapy + radiotherapy (n = 23). CEA levels were analyzed using the Mann-Whitney U test, and nutritional status was analyzed using the Independent Sample T-Test. Result: The results showed no statistically significant difference in CEA levels between the two therapy groups (p = 0.405). However, a significant difference was found in nutritional status, with patients undergoing radiotherapy showing lower BMI values compared to those without radiotherapy (p = 0.000). Conclusion: CEA levels did not significantly differ between types of therapy in stage III rectal cancer patients. However, radiotherapy was associated with a significant decline in nutritional status. These findings highlight the importance of integrating nutritional monitoring in the management of rectal cancer patients receiving combined therapy
Co-Authors Arya Dwi Saputra Chodidjah Chodidjah Mahendra, Vito Puji, Septyana Puspita, Aprilliana Rahmawati, Adinda Wardiatun, Yaasiinta