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All Journal JURNAL ECONOMIA Jurnal Akuntansi & Auditing Indonesia JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Perpajakan Jurnal Akuntansi dan Ekonomika al-Uqud : Journal of Islamic Economics Jurnal Riset Akuntansi dan Keuangan Sebatik Jurnal Aplikasi Akuntansi MBIA Jurnal Riset Akuntansi Aksioma AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Enterprise and Development (JED) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Buletin Poltanesa Jurnal Investasi Islam JCA (Jurnal Cendekia Akuntansi) Jurnal Literasi Akuntansi Accounting and Finance Studies J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Worksheet : Jurnal Akuntansi Journal of Accounting Research, Organization and Economics (JAROE) Journal of Economics and Management Scienties El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Sriwijaya Accounting Community Services Journal of Ekonomics, Finance, and Management Studies JIMEKA
Nina Febriana Dosinta
Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Social Sciences Other

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The Influence of Good Corporate Governance Mechanisms and Corporate Social Responsibility Disclosure on the Financial Performance of LQ45 Companies in Indonesia for the 2022–2024 Period Putri Ika Safitri; Rusliyawati; Nina Febriana Dosinta
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15453

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners, Board of Directors, and Audit Committee, as well as Corporate Social Responsibility (CSR) disclosure, on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2024 period in the sustainability reporting era. This study uses a quantitative approach with secondary data obtained from the companies' annual reports and sustainability reports. The research sample consisted of 15 LQ45 companies over three years of observation, resulting in 45 observations. Data analysis was performed using multiple linear regression with the assistance of statistical software. The results show that simultaneously, the Board of Commissioners, Board of Directors, Audit Committee, and CSR significantly influence the company's financial performance. Partially, the Board of Directors and Audit Committee significantly influence financial performance, while the Board of Commissioners and CSR disclosure do not. These findings indicate that the effectiveness of corporate governance is more determined by the decision-making and internal oversight functions carried out by the board of directors and audit committee than by the number of commissioners. Furthermore, CSR disclosure has not been able to have a direct impact on increasing company profitability in the short term. This research provides empirical evidence by presenting the latest evidence on the relationship between GCG mechanisms, CSR, and financial performance in LQ45 companies amidst increasing demands for sustainability reporting. The research findings are expected to serve as a reference for management, investors, and regulators in improving corporate governance and implementing business sustainability.
Determinants of Tax Avoidance on Basic Materials Companies Yohana Deswita Situmorang; Umiaty Hamzani; Nina Febriana Dosinta
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3659

Abstract

This study analyze the effect of profitability, leverage, and company size on tax avoidance in basic materials sector cmpanies listed on the Indonesia Stock Excange (IDX) during the 2021-2023 period. The study is motivated by Indonesia’s low tax ratio, which reflects a high potential for corporate tax avoidance practices. This research contributes empirical evidence from the basic materials sector, which has received limited attention in prior studie regarding financial factors influencing tax avoidance behavior. Data were collected from 34 companies with 94 observations selected through a purposive sampling technique. The study employs an associative quantitative approach using multiple linear regression analysis to examine the relationship between independent variables and tax avoidance. Ttax avoidance is measured using the Effective Tax Rate (ETR), profitability with Return on Assets (ROA), leverage with Debt to Assets Ratio (DAR), and company size with the natural logarithm of total assests. The results show that profitability has a significant effect on tax avoidance, while leverage and company size have no significant effect. Simultaneously, the three independent variables influence tax avoidance, but explain only 7% of the variation observed.   Keywords: Tax Avoidance, Profitability, Leverage, Company Size
Pengaruh Leverage, Pertumbuhan Penjualan, dan Likuiditas Terhadap Kualitas Laba Pada Perusahaan Sektor Consumer Cyclicals Utin Desti Eka Putri; Muhammad Fahmi; Nina Febriana Dosinta
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.336

Abstract

Kualitas laba menjadi indikator yang sangat penting sebagai pendukung pengambilan keputusan yang dilakukan oleh para pemangku kepentingan. Tujuan penelitian ini adalah untuk menganalisis pengaruh Leverage, pertumbuhan penjualan, dan likuiditas terhadap kualitas laba pada perusahaan sektor consumer cyclicals yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2024. Penelitian ini memanfaatkan data sekunder yang bersumber dari laporan keuangan perusahaan sektor consumer cyclicals periode 2021-2024 melalui website resmi Bursa Efek Indonesia (BEI). Penelitian ini menggunakan metode kuantitatif dengan metode asosiatif. Sampel diambil menggunakan teknik purposive sampling sehingga menghasilkan sampel sebanyak 22 perusahaan. Teknik analisis data menggunakan Statistical Product and Service Solutions (SPSS) Versi 27 melalui uji statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda. Temuan penelitian ini menunjukkan bahwa variabel Leverage dan pertumbuhan penjualan berpengaruh negatif terhadap kualitas laba, sementara variabel likuiditas tidak berpengaruh terhadap kualitas laba.
Peran Intellectual Capital dalam Mendorong Kinerja Perusahaan: Studi Empiris pada Sektor Consumer Cyclicals Subsektor Retail di Bursa Efek Indonesia Esa Novendra Novendra; Ira Grania Mustika; Nina Febriana Dosinta
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.477

Abstract

Penelitian ini bertujuan menganalisis pengaruh intellectual capital yang diproksikan melalui VACA, VAHU, dan STVA terhadap kinerja keuangan yang diukur menggunakan Return on Assets (ROA) pada perusahaan consumer cyclicals subsektor retail di Bursa Efek Indonesia. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data sekunder laporan keuangan tahunan 14 perusahaan sampel yang dipilih secara purposive sampling, menghasilkan 40 observasi periode 2022–2024, dan dianalisis menggunakan regresi linear berganda berbantuan SPSS versi 32. Hasil penelitian menunjukkan bahwa VACA dan VAHU berpengaruh positif dan signifikan terhadap ROA, sementara STVA berpengaruh positif namun tidak signifikan. Ketiga variabel secara simultan mampu menjelaskan 34,7% variasi ROA. Temuan ini mengimplikasikan bahwa perusahaan retail perlu memprioritaskan investasi pada pengembangan sumber daya manusia untuk meningkatkan profitabilitas, serta mengorientasikan investasi infrastruktur struktural pada perspektif jangka panjang mengingat dampaknya terhadap ROA belum terserap dalam jangka pendek.
Paradoks Pengungkapan ESG Pada Perusahaan Sektor Energi Elvira Riski Aprilianita; Wukuf Dilvan Rafa; Nina Febriana Dosinta
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.512

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh environmental disclosure, social disclosure, dan governance disclosure terhadap nilai perusahaan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Populasi penelitian berjumlah 91 perusahaan, dengan sampel akhir sebanyak 61 perusahaan atau 242 observasi yang dipilih menggunakan teknik purposive sampling. Data bersumber dari laporan tahunan dan laporan keberlanjutan, diukur menggunakan GRI Standards 2021 dengan pendekatan analisis konten dikotomis. Nilai perusahaan diproksikan melalui Tobin's Q yang ditransformasikan ke dalam logaritma natural, dengan variabel kontrol berupa ukuran perusahaan, leverage, dan profitabilitas. Analisis data dilakukan melalui regresi data panel dengan Random Effect Model berbantuan EViews. Hasil penelitian menunjukkan bahwa governance disclosure berpengaruh positif dan signifikan terhadap nilai perusahaan, sementara environmental disclosure dan social disclosure tidak terbukti berpengaruh signifikan. Temuan ini mengindikasikan bahwa investor pada sektor energi di Indonesia lebih merespons sinyal transparansi tata kelola dibandingkan informasi lingkungan dan sosial dalam menilai prospek perusahaan. Penelitian ini memberikan kontribusi empiris bagi investor, perusahaan, dan regulator dalam memahami relevansi masing-masing dimensi pengungkapan keberlanjutan terhadap valuasi pasar pada sektor energi.
Determinan Tax Avoidance pada Emiten LQ45 dengan Ukuran Perusahaan sebagai Pemoderasi Santi; Nina Febriana Dosinta; Gita Desyana
Jurnal Literasi Akuntansi Vol 5 No 2 (2025): Juni 2025
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v5i2.163

Abstract

Purpose: To test and analyze the determinants of tax avoidance in LQ45 issuers with company size as a moderator. This research in expected to enrich the literature on tax avoidance determinants and provide practical benefits for tax authorities, investors, and related company management. Method: This research adopts a multivariate quantitative approach. During 2018 to 2023 on LQ45 issuers. The purposive sampling technique was used up to 11 companies selected based on the criteria set. The data processing technique begins with data classification and then analyzed using EViews 12 software through multiple regression analysis and moderating regression. Finding: Firm value, profitability, capital intensity simultaneously affect tax avoidance. Partially, firm value has a positive effect on tax avoidance, profitability has a negative effect on tax avoidance, while capital intensity has no positive effect on tax avoidance. Company size as a moderator does not moderate company value, profitability, capital intensity on tax avoidance partially. Novelty: This research presents novelty by integrating firm value, profitability and capital intensity on tax avoidance with firm size as a moderator with agency theory and signal theory approaches in understanding the motivation and implications of tax avoidance in LQ45 listed companies.
Co-Authors ., Rusliyawati Ade Maulidianti Adelia Angelina Adelia Febriani Andini, Novia Anisah, Nur Wafa Archilues, Maria Cyntia Ariya Sapta Putra Auro Osti Berliana Hutabarat Ceci Lia Chen Chen, Ceci Lia Damayanti, Fera David Gowira Destriani, Mutiara Elok Heniwati Elvira Riski Aprilianita Erni Panca Kurniasih Esa Novendra Novendra Fahmi , Muhammad Fariastuti Djafar, Fariastuti Fariastuti Fariastuti Febriani, Adelia Felmadefi, Renita Ferrary, Melissa Fibrianti, Ika Gita Desyana Hamsyi, Nur Fitriana Hamzani, Umianty Hamzani, Umiaty Handi Brata Handi Brata Hartiningsih, Dinda Maulidya Haryono Haryono Helmi, Syarif M Helmi, Syarif Muhammad Hotben, Hotben Ikhsan, Syarbini Iqbal, Ichsan Ira Grania Mustika Juanda Astarani Juanda Astarani Juanda Astarani Julianto, Hery Kartika , Metasari Kenny, Cristian Khristina Yunita Kusuma, Dewi Agustine Leorinita, Gita Luthfi’ya, Ghina Ayu Maria Cyntia Archilues Maryati Maryati Maulidianti, Ade Metasari Kartika, Metasari MUHAMMAD FAHMI Muhammad Fahmi Muhammad Fahmi Muhammad Fahmi Muhammad Imran Syafe'ie Muhsin Muhsin Musfikianty, Rindy Nella Yantiana Nida Awvada Nur Fitriana Hamsyi Pratama, Muhammad Rahmadi Putra, Adirama Chrisna Putri Ika Safitri Ramadhani, Reni Rejeki, Ires Azri Rizki Saputra Rusliyawati Santi Sari Rusmita Sari Rusmita Sari, Bella Mega Sarimastini, Agustina Surianti Surianti, Surianti Syarif Helmi Syarif M Helmi Syarif M. Helmi Titik Susanti Tyas, Farradesty Cahyaning Umianty Hamzani Umiaty Hamzani Utin Desti Eka Putri Valentino, Gland William Veithzal Rivai Zainal Vinata, Velia Vitriyan Espa Vitriyan Espa wahyuni wahyuni Wahyuni Wahyuni Wukuf Dilvan Rafa Yantiana, Nella Yocelyn Yulianto Yohana Deswita Situmorang Yulianto, Yocelyn Yunita , Khristina