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All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
AAN MARLINAH
Trisakti School of Management
Aerospace Engineering Arts Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : MEDIA BISNIS

 1 
Pengaruh Good Corporate Government, Corporate Social Responsibility, dan Karakteristik Perusahaan terhadap Penghindaran Pajak Elvira Kahnia Lestari; Aan Marlinah
Media Bisnis Vol 14 No 1 (2022): Media Bisnis
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/mb.v14i1.1680

Abstract

The objective of this research is to tempt the impact of the firm size, leverage, capital intensity, independent commissioner, the audit committe, corporate social responsibility, profitability and institutional ownership to tax avoidance. Population of this research are all of manufacture companies listed in Indonesia Stock Exchange from 2017-2019. Samples are obtained through purposive sampling method, which only 75 manufacture companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance.The result of this research indicates that firm size, capital intensity and corporate cocial responsibility have an effect on tax avoidance, while leverage, independent commissioner, audit committe, institutional ownership, and profitability have no effect on tax avoidance.
Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol 15 No 1 (2023): Media Bisnis
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/mb.v15i1.2102

Abstract

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.
Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol. 15 No. 1 (2023): Media Bisnis
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/mb.v15i1.2102

Abstract

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.
Co-Authors ARWINA KARMUDIANDRI ASTRID RUDYANTO Dhea Cellynia Elvira Kahnia Lestari Felicia Renata Fransisca Zagita Hanny Hanny Joseline Natasha KEVIN HONGGO MAYANG PRATIWI MICHELLE METASARI MUHAMMAD REZA FAHLEVI Putri Lisa Rojwaa Taqiyah Zahro Sandra Dwina Wulandary SUPRIATNA, DICKY Tania Larissa Ramadhanti