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All Journal Jurnal Akuntansi Aktual Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Amir Indrabudiman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh karakteristik perusahaan terhadap tax avoidance serta dampaknya pada nilai perusahaan Yosef Rago Andalan Nusa Putra; Amir Indrabudiman; Sugeng Riyadi; Wuri Septi Handayani
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (572.142 KB) | DOI: 10.17977/um004v7i12020p57

Abstract

Abstract: The purpose of this study was to determine the effect of company characteristics on tax avoidance and it’s effect on firm value. Sampling uses a purposive sampling method. The sample consisted of 19 agricultural sector companies listed on the Indonesia Stock Exchange in 2013-2017. The hypothesis is tested using partial least square software. The results showed profitability has a significant effect on tax avoidance, leverage doesn’t have a significant effect on tax avoidance, firm size doesn’t have a significant effect on tax avoidance, profitability has a significant effect on firm value, leverage doesn’t have a significant effect on firm value, firm size has an influence on firm value. Tax avoidance has a significant effect on firm value, tax avoidance isn’t able to mediate the effect of profitability on firm value, tax avoidance isn’t able to mediate the effect of leverage on firm value, tax avoidance is able to mediate firm size on firm value.Abstrak: Tujuan penelitian  ini untuk  mengetahui pengaruh karakteristik perusahaan  terhadap  penghindaran pajak serta dampaknya terhadap nilai perusahaan. Penarikan sampel menggunakan metode purposive sampling. Sampel terdiri atas 19 perusahaan sektor pertanian yang  terdaftar di Bursa Efek Indonesia tahun 2013-2017. Hipotesis diuji menggunakan software partial least square. Hasil penelitian menunjukkan profitabilitas memiliki pengaruh yang signifikan pada tax avoidance. Leverage dan ukuran perusahaan tidak  memiliki pengaruh yang  signifikan  pada  tax avoidance. Profitabilitas dan  ukuran perusahaan memiliki pengaruh yang signifikan  pada  nilai  perusahaan. Leverage tidak  memiliki pengaruh  yang signifikan pada nilai perusahaan. Hasil penelitian juga menunjukkan bahwa tax avoidance berpengaruh signifikan terhadap nilai perusahaan, tetapi tidak mampu memediasi pengaruh profitabilitas dan leverage terhadap nilai perusahaan. Sebaliknya, tax avoidance mampu memediasi ukuran perusahaan terhadap nilai perusahaan.
Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas dan Reputasi KAP terhadap Audit Report Lag (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Ayu Puspaningrum; Amir Indrabudiman
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1612

Abstract

This study aims to determine and analyze influence Firm Size, Profitability, Solvency, and KAP Reputation of the Audit Report Lag of energy sector companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. In this study, a purposive sampling method is used, which obtained 53 companies. The data analysis used in this study is multiple linear regression analysis using SPSS software version 22. This research prove that Solvency has a positive significant effect on audit report lag. whereas Firm Size, Profitability, and KAP Reputation have a significantly negative influence on audit report lag.
Pengaruh Likuiditas, Leverage, Arus Kas, dan Kepemilikan Institusional terhadap Financial Distress (Studi Empiris pada Perusahaan Sektor Propeties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Renata Anissa Fikri; Wuri Septi Handayani; Amir Indrabudiman
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i1.886

Abstract

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.
Co-Authors Ali Djamhuri Ayu Puspaningrum Renata Anissa Fikri Wuri Septi Handayani Yosef Rago Andalan Nusa Putra