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All Journal Semantik Juara: Jurnal Riset Akuntansi Jurnal Media Wahana Ekonomika Proceeding SENDI_U Economic Education Analysis Journal Jurnal Mirai Management Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Riset Terapan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Abdimasku : Jurnal Pengabdian Masyarakat Ilomata International Journal of Management Jurnal Pengabdian kepada Masyarakat Empowerment: Jurnal Pengabdian Masyarakat J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Accounting, Management, and Economics Research : Ijamer Proceeding of The International Conference on Management, Entrepreneurship, and Business
Retno Indah Hernawati
Universitas Dian Nuswantoro
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The Profitability, Capital Intensity, and Leverage, Their Effect on Tax Avoidance Ammara Fayyaz Prasetyo; Retno Indah Hernawati; Harun Harun
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.334

Abstract

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Pengaruh Kompensasi Eksekutif, Beban Pajak Tangguhan dan Faktor Lainnya Terhadap Penghindaran Pajak Hanuna Zahra Ghassani; Retno Indah Hernawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8074

Abstract

This study aims to collect direct evidence that shows how tax avoidance is influenced by leverage, profitability, firm size, capital strength, audit committee, executive compensation, and deferred tax expense. The research population from the Non-Cylical Consumer category in the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) uses 44 companies with a total of 120 samples selected through purposive sampling method, for three years (2021-2023). The method used in this research is panel data regression analysis with Eviews 12 analysis tool. The results showed that company size and audit committee affect tax avoidance while profitability, leverage, capital intensity, executive compensation, and deferred tax expense have no effect on tax avoidance. Company size affects tax avoidance through the ability to optimize complex transaction structures and accessibility to tax expertise, while the audit committee is influential because of its involvement in fiscal strategies that sometimes prioritize tax efficiency over its normative oversight function.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TEKNOLOGI DAN SUBSEKTOR TELEKOMUNIKASI TAHUN 2020-2023 Novita Fitrianika Wulansari; Hayu Wikan Kinasih; Dian Festiana Hadi Saputro; Retno Indah Hernawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.5457

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan. Populasi penelitian ini berasal dari perusahaan sektor teknologi dan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia tahun 2020 hingga 2023. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data sekunder yang didapatkan dari laporan keuangan, dan memperoleh 70 sampel. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan terhadap nilai perusahaan, likuiditas tidak berpengaruh signifikan terhadap nilai perusahaan, dan solvabilitas berpengaruh signifikan terhadap nilai perusahaan.
Financial Performance As Mediator Between Size, Liquidity, And Ownership On Firm Value B. Andini Nugrahaning Widhi; Herry Subagyo; Retno Indah Hernawati; Vincent Didiek Wiet Aryanto; Dwi Eko Waluyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2504

Abstract

The world economy has been in turmoil for the past five years, causing an impact on the company's economy due to the Covid-19 pandemic. where this study is to explore how financial performance mediates the impact of company size, liquidity, and foreign ownership on company value in the consumer goods industry listed on the Indonesia Stock Exchange during 2018 to 2022. Regression analysis, along with the Sobel test, is used to test this relationship. Interestingly, despite the expectation that financial performance can bridge the gap between the independent and dependent variables, the results of the Sobel test show no mediation effect. As a result, the relationship between company size, liquidity, foreign ownership, and company value is direct. For further research, expanding the scope of the study to cover various sectors, extending the time period, and combining various financial ratios can provide a more comprehensive understanding.
How GCG, Profitability, Firm Size, Leverage Affect the Value Company of IDX-Listed Consumer Products Companies? Vivin Gotama Tie; Retno Indah Hernawati
Jurnal Telekomunikasi dan Informatika Lbh. 3 Àir. 2 (2025): International Journal Of Accounting, Management, And Economics Research (IJAME
Publisher : Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is aimed at analyzing the effect of institutional ownership, profitability, firm size, and leverage on firm value in the consumer products sector-the period of listed on the IDX during 2015-2024. The type of research conducted here is quantitative. The data analysis used in this study is multivariate linear regression analysis. The sampling used in this research is purposive sampling, where a sample of 50 firms was taken for re-testing outlier identification purposes. Based on the results of the multiple linear regression tests, it could be seen that, though institutional ownership did not affect significantly the value of the firm, profitability proxied by ROE bore a positive and significant impact, showing that the capability to generate profit from equity was one of the needed capabilities of a firm-a crucial aspect which may draw the attention of investors. Firm size made a negative signif-icant impact, while its leverage had a negative and significant relationship, showing that the market looked at increasing debt as a financial risk instead of evidence of growth. These findings support the view that profitability and financial stability are the chief determinants of company value within Indo-nesia's consumer products industry.
Overtrading as an Expression of Investor FOMO in Cryptocurrency Markets: Insights from the Monkey Business Perspective Vincensius Raynaldy Pramudya Putra Agda; Herry Subagyo; Retno Indah Hernawati
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1976

Abstract

This study analysed overtrading behaviour as a manifestation of FOMO, influencers, market sentiment, and crypto literacy in crypto traders. Additionally, it examined the moderating role of monkey business practices in these relationships. This phenomenon is interesting because the emergence of DEXs provides transaction freedom while increasing the risk of market manipulation and behavioural bias. This study represents the first comprehensive behavioural analysis of overtrading within decentralized exchange environments, addressing a significant gap in the cryptocurrency literature. While prior research has examined behavioural factors in general cryptocurrency markets, centralized exchanges, or DEX market structures, but no study has specifically investigated how FOMO, influencers, market sentiment, and crypto literacy interact with market manipulation practices to drive overtrading behaviour on DEX platforms. The method employed was a quantitative survey of 180 DEX traders in social media groups, utilizing purposive sampling techniques. Data were analysed using PLS-SEM to test the direct influence and moderation between variables. The results indicate that FOMO, influencers, and market sentiment have a positive impact on overtrading, whereas crypto literacy has a negative effect. In addition, monkey business moderates the influence of FOMO on overtrading but does not moderate the influence of influencers, market participants, and crypto literacy. These findings enhance understanding of how psychological and social factors influence trading decisions in decentralized markets. Specifically, the moderating role of monkey business practices provides new insights for behavioural finance theory. The implications of the study confirm the importance of caution when trading crypto on DEXs.
Co-Authors Agda, Vincensius Raynaldy Pramudya Putra Amalia Hafsha Zulfana Phartu Amalia, Erma Vernanda Ammara Fayyaz Prasetyo Amrina Rosada Hardyaningtyas Andri Prastiwi Angelia Setiadi Anna Sumaryati Apriliani, Tika B. Andini Nugrahaning Widhi Chia-Ming Sun Dewi Paramita Dian Festiana Hadi Saputro Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwi Eko Waluyo Dwi Nurul Izzhati Ekowanti Ekowanti Ekowanti Entot Suhartono Fathimah Fathimah Handayani, Nurul Mutamaroh Hanifa, Salsabila Alya Hanuna Zahra Ghassani Harun Harun Hayu Wikan Kinasih Hayu Wikan Kinasih Herry Subagyo Herry Subagyo Imang Dapit Pamungkas Khoirul Nissa Lelia Astriani LILIS SETYOWATI Listiana, Afra Mei Mistlu Ladiyana Fidela Latifa Monica Rahardian Ary Helmina Nanik Sri Utaminingsih Natalistyo Nevy Agustin Ngurah Pandji Mertha Agung Durya Nila Tristiarini, Nila Novita Fitrianika Wulansari Pramono, Maylia Purwantoro Putri, Fenesha Homa Triana Ratna Herawati Retasya Amelia Dewi Ririh Dian Pratiwi Ririh Dian Pratiwi Ririh Dian Pratiwi Rizqia Zalzabila Sapitri, Nanda Saputro, Dian Festiana Hadi Sari, Hanna Echa Selfi Ika Purnamasari Selyna Widyadari Vanessa Berliana Santoso Vincensius Raynaldy Pramudya Putra Agda Vincent Didiek Wiet Aryanto Vivin Gotama Tie Wikan Isthika, Wikan Yohana Elliza Sitohang Yuniarsi Rahayu