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All Journal Jurnal Bisnis dan Akuntansi Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Akuntansi TSM
SILVY CHRISTINA
Trisakti School of Management
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE? JENNY JENNY; SILVY CHRISTINA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.65 KB) | DOI: 10.34208/jba.v20i1.407

Abstract

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.
Pengaruh Rasio Keuangan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance Fanny Sterling; Silvy Christina
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (547.412 KB)

Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, company size and company age on tax avoidance. There are several factors used by the company in this study, namely profitability, leverage, company size, sales growth, company age and capital intensity to tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2019. Determination of the sample in this study using purposive sampling method, in which resulting 178 data are taken as sample. The data in this study were analyzed using multiple regression methods. The results of this study indicate that the profitability variable has a positive effect on tax avoidance while leverage has a negative effect on tax avoidance. The variables of company size, sales growth, company age and capital intensity have no effect on tax avoidance.
Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Abstract

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.
PENGARUH FRIM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Fellicia Clara Angeline; Silvy Christina
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
Co-Authors Fanny Sterling Fellicia Clara Angeline HARYO SUPARMUN JENNY JENNY MEIRISKA FEBRIANTI RIAN SUMARTA