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All Journal JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial eCo-Buss Jurnal Ilmiah Akuntansi Kesatuan International Journal of Finance Research International Journal of Community Service & Engagement Operations Research: International Conference Series Jurnal Locus Penelitian dan Pengabdian Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Artificial Intelligence and Digital Business Digital Business Tren Bisnis Masa Depan Innovative: Journal Of Social Science Research Journal of Accounting Inaba Inaba of Community Services Journal Al-bank: Journal of Islamic Banking and Finance INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economics, Management, Accounting and Computer Applications
Febriyanti, Diah
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Religion Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : International Journal of Community Service

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Influence Net Profit Margin, Debt to Equity Ratio, Return on Assets and Current Ratio Against Effective Tax Rate: (In Sub Sector Companies Coal Mining Companies Listed on the Indonesia Stock Exchange 2016-2023) Melanie, Melanie; Febriyanti, Diah
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2645

Abstract

Tax is one of the main sources of funding for the Indonesian economy, where taxes are very important in supporting Economic and social development activities that require large funds. Therefore, the government tries to pick up taxes until it reaches the optimal point. Although various tax reform efforts have been made to increase state revenue, challenges still become problems that cause reception tax not yet reach the potential maximum. Research aims to analyze the influence of Net Profit Margin (NPM), Debt to Equity Ratio (DER), Return On Assets (ROA), and Current Ratio (CR) to Effective Tax Rate (ETR) on Sub- Sector Companies Coal Mining listed on the Indonesia Stock Exchange 2016-2024. Method research used is quantitative with an approach descriptive and verifiable with the type of data used, namely secondary data. Data collection techniques are obtained from the Annual Report on sub-sector companies in coal mining listed on the Indonesia stock exchange for the period 2016-2023 through the official Indonesia stock exchange and companies. Samples were taken using purposive sampling, namely election samples based on criteria appropriate to objective research. Based on criteria applied from 21 sub-sector companies in coal mining from 2016-2023, there are 7 Sub - sector companies mining that can made into the sample in research this is for measure the magnitude influence sample to be done a study using assumption test classic analysis multiple linear regression, analysis coefficient Person Correlation ( Product Moment ) and analysis coefficient determination ( R^2) and testing hypothesis in the form of Partial Test (t-test) and Simultaneous Test ( F test ). Data processing using the application Statistical Product and Service Solution version 30.0. Through the Partial Test (t-test), the results of the research show that the variable Current Ratio is influential and significant to the Effective Tax Rate. In addition, through coefficient test results determination ( R^2) shows the influence of the variables Net Profit Margin, Debt to Equity Ratio, Return on Asset, and Current Ratio to Effective Tax Rate by 28.09%.
The Influence of Audit Committee, Debt to Equity Ratio, Firm Size, and Audit Tenure on Audit Delay: (Case Study on Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2016-2023) Octaviani, Vina; Febriyanti, Diah
International Journal of Community Service & Engagement Vol. 6 No. 1 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i1.2646

Abstract

This study examines the effect of audit committee, debt to equity ratio (DER), firm size, and audit tenure on audit delay in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2016-2023. The research sample consisted of 11 companies that met specific criteria, with data analyzed using descriptive tests, normality tests, multicollinearity tests, heteroscedasticity tests, and partial and simultaneous hypothesis tests. The study's results indicate that the audit committee has a significant effect on audit delay, which means that the more audit committee members there are, the less likely an audit delay is. On the other hand, debt to-equity ratio and firm size does not have a significant effect on audit delay. However, audit tenure is proven to have a significant negative effect on audit delay, where the longer the audit tenure, the less likely there is a delay in the audit process. Simultaneously, these four independent variables affect audit delay. The results of this study provide implications that energy sector companies in Indonesia should pay attention to the audit committee's role and audit tenure to speed up the audit process and reduce audit delay
Co-Authors Andre Suryaningprang Arief Yulianto Athallah, Squall Fikri Chaidir, Moehammad Ilham Dayona Ismail, Gurawan Ekanesia, Pratidina Febrianti, Risma Ferry Kosadi Firdaus, Muhammad Al Rizal Hakim Natigor Sipahutar, Dayan Hamdani, Deni Jauhary, Zakiyah Aulia Sabrina Hanifah Kartika Berliani Karunia Antika, E Landitha Lestari, Dinda Liana, Natalia Luahambowo , Nuryah Jasmine Maharani, Dinda Ayu Melanie Melanie, Melanie Munawaroh, Siti Ummi NiÔÇÖmah, Ulin Nur Sumawidjaja, Riyandi Octaviani, Vina Palupi Permata Rahmi Riyandi Nur Sumawidjaja Septiani, Rezy Christine Setiawati, Lutfi Situngkir, Siska Silvia M. Sugiantoro, Dwi Surachman Surjaatmadja Susila Nengsih, Santi Syarif , Devyanthi Syarif, Devyanthi Tiyani, Lutfi Alif Tjipto Sajekti Widjaya, Rizky Yoyo Sudaryo Yurisha, Dea Nur Zulfiqar, Mochammad