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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Barelang Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN
DESY PURWASIH
Universitas Pamulang
Humanities Economics, Econometrics & Finance Education

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PENGARUH INTELLECTUAL CAPITAL, STRUKTUR MODAL DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Darwanti, Apri; Purwasih, Desy
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9213

Abstract

This research aims to provide empirical evidence on the influence of Intellectual Capital independence,Capital Structure, and Audit Committee on Financial Performance in industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample consists of 17 industrial sector companies determined based on purposive sampling method. The methods used include multiple linear regression,descriptive statistical test,panel data regression model analysis,model selection test with the chosen Random Effect Model,classical assumption test,multiple linear test, and hypothesis testing with the aid of statistical data processing using e-views version 12. The result of this study indicate that Intellectual Capital,Capital Structure, and Audit Committee simultaneously have a significant effect on Financial Performance,and the t-test shows that Intellectual Capital has a significant effect on Financial Performance. However, the variables of Capital Structure and Audit Committee do not have a significant effect on Financial Performance.
PENGARUH RELIGIUSITAS, GENDER, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA TERKAIT PENGGELAPAN PAJAK Maulana, Gunawan Farhan; Purwasih, Desy
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9237

Abstract

The purpose of this study is to analyze the influence of Religiosity, Gender and Love of Money on Student Perceptions Related to Tax Evasion. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program with a Concentration in Taxation. The sample selection method used in this study was convenience sampling so that the final sample obtained was 94 students and rounded to 100 students. The data quality test was carried out using a validity and reliability test and using IBM SPSS25, after which a classical assumption test was carried out, namely a normality test, a multicollinearita test and a heteroscedasticity test, after which a hypothesis test was carried out. The results of this study show that Religiosity, Gender and Love of Money simultaneously affect Student Perception Related to Tax Evasion. It partially shows that Love of Money has an effect on Student Perception Related to Tax Evasion. As for Religiosity and Gender, it does not affect Student Perception Related to Tax Evasion carried out on students of Pamulang University Accounting Study Program with Tax Concentration. Keywords: Student Perception Related to Tax Evasion, Religiosity, Gender, Love of Money
PENGARUH FINANCIAL DISTRESS, CAPITAL INTENSITY, DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Ananda, Fuzi Rizky; Purwasih, Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.878

Abstract

This research aims to test whether there is an influence of financial distress, capital intensity, and thin capitalization on tax avoidance with company size as a moderating variable. The population in this study are energy sector companies listed on the Indonesian stock exchange. The number of samples in this research was 15 companies. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with the E views 13 application. The results of this research provide empirical evidence that financial distress has no effect on tax avoidance, capital intensity has an effect on tax avoidance, thin capitalization has an effect on tax avoidance, company size cannot moderate the effect of financial distress, capital intensity, and thin capitalization on tax avoidance.
PENGARUH GREEN INVESTMENT, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Indriani, Meylina; Purwasih, Desy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.887

Abstract

This study aims to provide emprical evidence on the influence of green investment, finansial performance, and firm size on firm value. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange and from the websites of each company in the SRI-KEHATI indeks listed on the IDX for the period from 2019 to 2023. The sample selection was carried out using the purposive sampling method based on specific criteria that align with the research needs. From the selection results, 11 companies were obtained with a total of 55 sample observations. The hyphotesist test in this research was conducted using Eviews 12 software. The results of the data analysis show that, simultaneously, green investment, profitability, leverage, and company siza have an impact on the company’s value. Meanwhile, the partial analysis reveals that profitability, leverage, and company size have an influence on the company’s vale, while green investment does not show a significant impact on the company’s value when tested individually.
Co-Authors Ananda, Fuzi Rizky Asih Handayani Darwanti, Apri Effriyanti Effriyanti Egi Dwi Sriyani Fitri Istya Ningsih Indriani, Meylina Maulana, Gunawan Farhan Nisa Aulia Nur Azizah Ratih Qadarti Anjilni Renalya Renalya Safitri Dwi Pertiwi Shanti Clara