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All Journal Binus Business Review JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Dunia Kesmas Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Widya Akuntansi dan Keuangan Didaktik : Jurnal Ilmiah PGSD STKIP Subang Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Yumary: Jurnal Pengabdian kepada Masyarakat Poltekita: Jurnal Pengabdian Masyarakat eCo-Fin Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis SENTRI: Jurnal Riset Ilmiah NEAR: Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Akutansi dan Manajemen Nusantara JIAR RUBINSTEIN
Eka Sariningsih
Prodi Akuntansi Universitas Malahayati
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Transportation Other

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PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (STUDI KASUS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022) Hardini Ariningrum; Renia Mersanda; Eka Sariningsih; Ritali Evi Mudrikah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Release
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.15009

Abstract

This study analyzes the influence of sales growth, company size, and leverage on tax avoidance, with profitability as a moderating variable. The focus is on manufacturing companies listed on the IDX from 2020 to 2022, driven by rampant tax evasion practices that hamper state revenues. A quantitative approach was applied using secondary data obtained from annual financial reports. A total of 61 samples were obtained through purposive sampling. Data analysis included testing classical assumptions and multiple linear regression, using MRA through IBM SPSS Statistics. The findings show that company size has a significant negative impact on tax avoidance, due to stricter public scrutiny of larger companies. Conversely, sales growth and leverage have a positive and significant impact. Profitability moderates the effects of company size and leverage, but not sales growth. Simultaneously, the independent variables explain 46.8% of the variation in tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN: (Studi Pada Perusahaan Sektor Teknologi di Indonesia) Indah Lia Puspita; Eka Sariningsih; Indah Yuning Tias
Jurnal Widya Akuntansi dan Keuangan Vol 8 No 2 (2026): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/0zt82038

Abstract

This study examines the effect of capital structure, dividend policy, working capital efficiency, intellectual capital, Good Corporate Governance (GCG), and growth opportunity on firm value in technology sector companies listed on the Indonesia Stock Exchange during 2022–2024. This research uses a quantitative approach with secondary data from financial and annual reports. The sample consists of 31 companies selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS. The results show that capital structure, dividend policy, working capital efficiency, and Good Corporate Governance do not significantly affect firm value. In contrast, intellectual capital and growth opportunity have a positive and significant effect. These findings indicate that knowledge-based assets and growth potential are key factors in increasing firm value, especially in the technology sector.
The Impact of SAK EMKM Socialization, Accounting Comprehension, and Information Technology on MSME Financial Statement Quality through Implementation Sariningsih, Eka; Via Amelia; Aza Azlina Md Kassim; Ovie Amanda; Faizal Muztama
RUBINSTEIN Vol. 4 No. 2 (2026): RUBINSTEIN (juRnal mUltidisiplin BIsNis Sains TEknologI & humaNiora)
Publisher : LP3kM Buddhi Dharma University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/rubin.v4i2.4653

Abstract

This study aims to examine the effect of SAK EMKM socialization, accounting comprehension, and information technology on the quality of financial statements of micro-scale MSMEs, with SAK EMKM implementation as an intervening. Conducted in Kemiling District, Bandar Lampung, it uses a quantitative approach with data from 40 MSMEs analyzed PLS-SEM (SmartPLS). The results show that only accounting comprehension significantly affects SAK EMKM implementation, while socialization and technology do not. SAK EMKM implementation also does not significantly influence financial statement quality and fails to mediate the relationships. This study is subject to certain constraints, particularly the relatively small number of observations and the restricted geographic coverage of the research area. This study highlights the importance of accounting comprehension for improving MSME financial practices. The finding reveal the models explain a substantial proportion of variance in financial statement quality, highlighting the centrality of targeted socialization programs and literacy in improving MSME reporting practices, as well as the facilitating role of appropriate implementation of SAK EMKM. Policy implications include prioritizing comprehensive socialization campaigns, strengthening accounting training for MSME owners, and aligning technology solutions with SAK EMKM procedures.
Co-Authors Afrilisis Safitri Agustina Retna Ningsih Alansori, Apip Albayati Spink Putri Sakinah Amelia Larasati Ananda Ramadya Rahmatina Andre Prabowo Annadya Kirani Annisa Nur Fadhilah Apip Alansori arafat, yaseer Armuni Jokta Mesu Asni Aprilia Aza Azlina Md Kassim Azli Fahrizal Azzis, Muhammad Fahmi Chandra Hakiki Chatarina Umbul Wahyuni Diah Sartikasari eka marlinda Elia Puspita Sari Elza Nur Annisya Erlis Yurnita Erna Listyaningsih Faizal Muztama Ferin Annisa Ferri Muzzakki Filiya Wulandari Ghina Gabriella Yusuf Hani Safitri Hardini Ariningrum Hildayanti, Maida Ibrahim, Noven Iriyadi Iing Lukman Iis Safitri Indah Lia Puspita Indah Lia Puspita Indah Lia Puspita Indah Susanti Indah Yuning Tias Irma Dewi Permatasari Jarina, - Jusuf Pujakesuma Kayla Azzahra Pramudia Kusnadi Kusnadi kusnadi kusnadi Kusnadi Kusnadi Maharani, Yustika Maryam, Riyanti Meliana Anggraini Muhammad Luthfi Muhammad Luthfi Muhammad Riky Mulyani Mulyani Nabella Syalsabela Putri Nena Hayati Nevy Prastia Ningrum, Agustin Setia Nova Muhani Noviansyah Noviansyah, Noviansyah Ovie Amanda Rahma Agustia Renia Mersanda Rifda Aulia Zahrah Ritali Evi Mudrikah Ritali Evi Mudrikah Rohman Daka Roiyah, Roiyah Samino Samino Satria Abadi Septi Kurniawati Septiani, Eka Siti Ayu Wulandari Sonya Meiristia Tina Setia Wati Dewi Via Amelia Vivi Anastasia Wiewiek Indriani yeni anggraeni Yenni Yohanna YULIANA - Yuliana Yuliana Yuliana Yuliana Yuliana Yuliana Yuliansyah Yuliansyah Yulistia Devi Zikrina Apdola