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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi'45 EKONOMIKA45 Economics, Business, Accounting & Society Review Insan Cita Bongaya Research Journal International Journal of Economics, Business and Innovation Research
Sardju, Fitriani
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Pengaruh Profitability, Non-Debt Tax Shield, Growth Opportunity, Corporate Tax Rate Terhadap Capital Structure Pada Perusahaan Manufaktur Yang Terindeks BEI Periode 2018-2022 Andhika Perkasa F; Suwito; Sardju, Fitriani
Insan Cita Bongaya Research Journal Vol. 3 No. 1 (2023): Oktober
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v3i3.83

Abstract

This study aims to examine the effect of profitability, non-debt tax shield, growth opportunity, coprporate tax rate on capital structure. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange (BEI). With 115 samples selected using purposive sampling techniques.This study uses multiple linear regression models. The results of the study indicate that Profitability has no effect on Capital Structure. Non-Debt Tax Shield has no effect on Capital Structure. Growth Opportunities have a positive effect on Capital Structure. Corporate Tax Rate has no effect on Capital Structure
Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak: Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KP2KP Maba Kabupaten Halmahera Timur Wa Ode Sindi Rahayu; Rinto Syahdan; Fitriani Sardju
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2470

Abstract

The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The results obtained from this research are that money ethics and religiosity have no effect on tax evasion while materialism has an effect on tax evasion. This research is expected to provide implications both theoretically and practically.
The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes Sardju, Fitriani; Sinen, Kasim; Fajriyanti, Nurul; Aksan, Ismul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7640

Abstract

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.
Co-Authors Aksan, Ismul Amin Dara Andhika Perkasa F Fahria Alting Fajriyanti, Nurul Nindah Ayu Letari Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Sinen, Kasim Suwito Suwito Suwito SUWITO SUWITO Syahdan, Rinto Wa Ode Sindi Rahayu Yustiana Djaelani Zainuddin Zainuddin