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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER Al Tijarah JMM (Jurnal Masyarakat Mandiri) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam International Journal of Financial, Accounting, and Management International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Economics Development Research (IJEDR) Jurnal Bina Akuntansi JBMR: Journal of Business and Management Review Journal of Sustainable Tourism and Entrepreneurship Jurnal Pengabdian Polinema Kepada Masyarakat Jurnal Abdimas Sangkabira Insearch: Information System Research Journal Journal of Applied Business, Taxation and Economics Reseach eCo-Fin East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Applied Business and Administration Journal (ABAJ)
Riwajanti, Nur Indah
Jurusan Akuntansi, Politeknik Negeri Malang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation Other

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Journal : eCo-Fin

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Exploration of Factors Affecting Tax Avoidance Practices: The Case of Healthcare Companies on the Indonesia Stock Exchange 2018-2022 Merry Hanif Rahma; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.1086

Abstract

This research examines the impact of leverage, liquidity, sales growth, and firm size on tax avoidance, both individually and collectively, within the healthcare sector companies listed on the IDX from 2018 to 2022. The research employs a quantitative approach to purposive sampling to select qualifying companies based on predetermined criteria. The analysis involves multiple linear regression, determination coefficient calculation, and hypothesis testing through t-tests and F-tests. The findings indicate that firm size partially influences tax avoidance among healthcare sector companies on the IDX from 2018 to 2022. Meanwhile, leverage, liquidity, and sales growth do not individually affect tax avoidance during the same period. Simultaneously, the study reveals a significant combined impact of tax avoidance, leverage, liquidity, sales growth, and firm size on healthcare sector companies listed on the IDX from 2018 to 2022. The researchers recommend exploring new variables, broadening the sample to include diverse sectors, conducting cross-country comparisons, and considering alternative proxies like ETR or GAAP ETR for a more comprehensive understanding of tax avoidance.
Time Series Forecasting of Nickel Sales in Nickel Mining Companies Listed on Indonesia Stock Exchange (IDX) Farah Ayu Mufida; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1110

Abstract

This research aims to analyze nickel sales forecasting using time series forecasting with the help of Microsoft Excel and then compare the pattern between Nickel Mining Companies listed on IDX (Indonesia Stock Exchange). This research uses a quantitative descriptive study with a forecasting method. The data used is secondary data, which is sales data contained in the financial statements of nickel mining companies listed on the IDX (Indonesia Stock Exchange) from 2015-2023. There are a total of 43 data. The results of this study show that the highest sales forecast from PT Aneka Tambang Tbk's nickel sales is in quarter 4 of 2024 of IDR 16,4 trillion, and the lowest forecast is in quarter 1 of 2024 of IDR 3,4 trillion. On the other hand, the highest nickel sales forecast from PT Vale Indonesia Tbk is in the 4th quarter of 2024 of IDR 19,3 trillion, and the lowest forecast is in the 1st quarter of 2024 of IDR 4,3 trillion. The patterns formed on the forecasting plot graphs of the two companies tend to be the same. The sales trend and forecasting trend are also the same, there is an increase and show good business prospects and nickel sales.
Co-Authors Andi Kusuma Indrawan Apit Miharso Ari Kamayanti Asdani, Andi Asminah Rachmi Aulia Hafiida Ade Yolandra Bakhrudin, Bakhrudin Bimo Setyawan Birra Lailatul Nafiisa Diva Wahyu Syaputri Diva Djajanto, Ludfi Elvyra Handajani Elvyra Handayani Elvyra Handayani Soedarso Erycha Puspitasari Faatin, Faradiba Nurjannah Farah Ayu Mufida Fita Setiadi Fita Setiati HARI PURNOMO Haris, Zainal Abdul Heni Febriyanti Himmah Ivana Larasati Putri Navalina Jaswadi Jaswadi Jaswadi JASWADI, Jaswadi Kadir, Eka Yuli Kartika D.S. Susilowati Kartika DS Susilowati Khoirin Azaro Kuni Utami Handayawati Kurnia Ekasari Kusmintarti, Anik Kusmintarti, Anik Ludfi Djajanto Marta Dwi Yana Marta Dwiyana Mayasir Aziza Merry Hanif Rahma Muhamad Muwidha Muhammad Muwidha Muhammad Muwidha Nafis Sulthan Novan Bastian Dwi Ardha Nugrahani, Novi Nurafni Nurafni Eltivia Nurafni Elvitia Nurafni, Nurafni Eltivia Pratama, Bagas Brian Putri Ayu Berlianingtyas Putri, Yayang Novealita Wahono Retnaning Ayu Dyah Sawitri Retno Widiastuti Rilah, Fitri Nur Rilah, Fitri Nur Sawitri, Retnaning Ayu Dyah Setyawan Eko Wardaya Shanti Rahayu Kusuma Ningrum Sidik Ismanu Sinta Fatmaria Tantri Sugeng Sulistyono Sumiadji - Susilowati, Kartika Dewi Sri Sutrisno, Sutrisno Syaputri, Diva Wahyu Syefira Ramadhani Widi Dwi Ernawati Yusna