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Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak. Bagaimana Pengaruhnya? Devia Oktaviana; Nur Kholis
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): 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 | DOI: 10.34208/jba.v23i2.931

The purpose of this study was to examine and analyze the effect of corporate governance and profitability on tax avoidance. This study uses tax avoidance as the dependent variable as measured by the Effective Tax Rate (ETR). The variables tested include institutional ownership, independent commissioners, audit committee, audit quality and profitability. This research uses quantitative methods. All companies engaged in the consumer goods sector listed on the IDX (Indonesia Stock Exchange) are the population in this study. In a period of 5 years, namely 2015 to 2019, amounting to 11 companies with a total of 55 observational data, secondary data in this study were on the selected companies then analyzed the company’s annual report. Access to find out the company’s financial report on the website www.idx.co.id and the websites of each company. The sample used in this study using purposive sampling method. The final result of this study indicate that institusional ownership, independent commissioners, audit committee, audit quality and profitability have a significant effect on tax avoidance.

MENDETEKSI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS TEORI FRAUD PENTAGON Nur Kholis; Permata Adnazara Nadiva
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 2 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i2.8344

This research was conducted with the aim of analyzing the influence of the variables in the fraud pentagon theory on indications of fraudulent financial reporting as measured by using the fraud score model (F-Score) for BUMN companies. The pentagon fraud theory adds an arrogance variable in addition to the four variables found in the previous theory. These variables are proxied by financial targets, ineffective supervision, changes in auditors, changes in the board of directors, and the number of CEO photos. The research sample used is 30 data from state-owned companies (BUMN) listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. Hypothesis testing is carried out by using multiple linear regression methods previously carried out by classical assumption tests to test the feasibility of the research data. The test results show that there are two variables that have a positive and significant effect on fraudulent financial reporting, namely the pressure variable (financial target) which is proxied by Return on Assets (ROA) and the opportunity variable which is proxied by Ineffective Monitoring (BDOUT). Furthermore, there are three variables that have no significant effect on fraudulent financial reporting, namely the rationalization variable proxied by change in auditor (CHIA), the ability variable proxied by changes in the board of directors (CDB), and the arrogance variable proxied by the frequent number of CEO's picture ( CEOPICT).Keywords: Fraud, Pentagon, Financial Statements

Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak. Bagaimana Pengaruhnya? Devia Oktaviana; Nur Kholis
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.931

The purpose of this study was to examine and analyze the effect of corporate governance and profitability on tax avoidance. This study uses tax avoidance as the dependent variable as measured by the Effective Tax Rate (ETR). The variables tested include institutional ownership, independent commissioners, audit committee, audit quality and profitability. This research uses quantitative methods. All companies engaged in the consumer goods sector listed on the IDX (Indonesia Stock Exchange) are the population in this study. In a period of 5 years, namely 2015 to 2019, amounting to 11 companies with a total of 55 observational data, secondary data in this study were on the selected companies then analyzed the company’s annual report. Access to find out the company’s financial report on the website www.idx.co.id and the websites of each company. The sample used in this study using purposive sampling method. The final result of this study indicate that institusional ownership, independent commissioners, audit committee, audit quality and profitability have a significant effect on tax avoidance.

PENGARUH FIRM SIZE, DEBT TO ASSET RATIO, DAN CURRENT RATIO TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI Astri Mulat Mawarni; Nur Kholis
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11006

This study aims to determine the effect of company size, debt to asset, and current ratio on profitability. Food and baverage companies listed on the IDX for the 2019-2021 period are the population of this study. The number of samples used were 19 companies using a purposive sampling technique. Data analysis using multiple linear regression analysis method. The results of this study indicate that partially firm size, debt to asset ratio have a significant effect on profitability. The current ratio variable has no significant effect on profitability. Simultaneously it shows that firm size, debt to asset ratio, and current ratio have a significant effect on profitability. Keywords : firm size, debt to asset ratio, current ratio, profitability

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