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Andora, Andora
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Economics, Econometrics & Finance Education Social Sciences

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Profitability as Mediator in Tax avoidance: Evidence from Indonesian Financial Sector Andora, Andora; Poernamawatie, Fahmi; Orbaningsih, Dwi; Hertanto, Ronny Hendra; Pitalokasari, Nurfilaili Diah
Jurnal Akuntansi Vol. 15 No. 2 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.2.171-185

Abstract

This study aims to empirically test whether profitability can mediate the influence of academic qualifications of CFOs and independent commissioners on tax avoidance. The research sample was 62 with a purposive sampling technique in financial sector companies listed on the IDX in 2023. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. The results found that H1 was rejected, CFO academic qualifications had no significant effect on tax avoidance. H2 accepted, independent commissioners have a significant effect on tax avoidance. H3 is accepted, CFO academic qualifications have a significant effect on profitability. H4 is accepted, independent commissioners have a significant effect on profitability. H5 accepted, profitability affects tax avoidance. H6 accepted, profitability can mediate the effect of CFO academic qualifications on tax avoidance. H7 accepted, profitability can mediate the effect of independent commissioners on tax avoidance. Firm size as a control variable has no significant effect on profitability and tax avoidance.
PERANAN SEKRETARIS DALAM MENYELENGGARAKAN RAPAT DI SEKRETARIAT DPRD KOTA TANGERANG SELATAN Wijana, I Made; Andora, Andora
Jurnal Sekretari Universitas Pamulang Vol. 3 No. 1 (2016): Jurnal Sekretari
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skr.v3i1.635

Abstract

AbstrakPeranan seorang sekretaris adalah sebagai asisten atau tangan kanan pimpinan, pemegang rahasia juga sebagai penghubung pimpinan dengan pihak luar, Kemampuan dan keterampilan teknis harus mutlak dimiliki oleh seorang sekretaris professional untuk segala bidang ilmu. Kemampuan berinteraksi dengan pimpinan, pihak luar dan juga rekan bisnis merupakan peranan yang sangat penting bagi sekretaris, juga harus mempunyai wawasan yang luas untuk dapat bersaing. Selain itu sekretaris harus dituntut untuk bersifat kreatif dalam bekerja tanpa memerlukan perintah, perhatian, ataupun pengawasan yang khusus. Oleh karena itu pimpinan dan sekretaris sangat lah terkait dalam keberhasilan perusahaan. Salah satu tugas sekretaris dalam membantu pimpinan adalah mengatur penyelenggaran Rapat. Kata kunci: Rapat pimpinan, rapat, sekretaris
Co-Authors Dwi Orbaningsih Fahmi Poernamawatie Pitalokasari, Nurfilaili Diah Ronny Hendra Hertanto Wijana, I M