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All Journal Jurnal Ekonomi dan Bisnis Jagaditha El Dinar Juara: Jurnal Riset Akuntansi Jurnal Manajemen Dayasaing STRATEGIC JURNAL ILMU MANAJEMEN DAN BISNIS Falah : Jurnal Ekonomi Syariah Jurnal Bisnis, Manajemen, dan Informatika Jurnal Dinamika Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business At-Tawassuth: Jurnal Ekonomi Islam ABDIMAS SILIWANGI EQIEN - JURNAL EKONOMI DAN BISNIS Referensi : Jurnal Ilmu Manajemen dan Akuntansi E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Buana Ilmu Management Studies and Entrepreneurship Journal (MSEJ) Accounting Profession Journal (APAJI) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Economics and Digital Business Review Akuntansi Bisnis & Manajemen (ABM) Jurnal Bina Bangsa Ekonomika JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Ekonomi Syariah dan Bisnis SENTRI: Jurnal Riset Ilmiah PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Riwayat: Educational Journal of History and Humanities Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Dian Hakip Nurdiansyah
Universitas Singaperbangsa Karawang
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Peran Profitabilitas Dan Leverage Dalam Praktik Tax Avoidance Pada Perusahaan Subsektor Makanan Olahan Di Indonesia Mas Rifa Putri Ardiansyah; Dian Hakip Nurdiansyah
SEIKO : Journal of Management & Business Vol 9, No 2 (2026)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i2.12519

Abstract

Penelitian ini bertujuan untuk menganalisis peran profitabilitas dan leverage terhadap Tax Avoidance pada perusahaan subsektor makanan olahan yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 16 perusahaan dengan total 48 observasi. Analisis data dilakukan menggunakan program SPSS versi 29 melalui analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji koefisien determinasi, uji F, dan uji t. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap Tax Avoidance. Leverage juga berpengaruh negatif dan signifikan terhadap Tax Avoidance. Selain itu, profitabilitas dan leverage secara simultan berpengaruh signifikan terhadap Tax Avoidance. Penelitian ini menunjukkan bahwa kondisi keuangan perusahaan, khususnya kemampuan menghasilkan laba dan penggunaan utang sebagai sumber pendanaan, berperan dalam memengaruhi praktik Tax Avoidance pada perusahaan subsektor makanan olahan.
Mekanisme Good Corporate Governance dan Implikasinya terhadap Nilai Perusahaan Serta Kepercayaan Investor pada PT. HM Sampoerna Tbk Ariana Archu; Dian Hakip Nurdiansyah; Nurul Amalia Ramdan
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 3 (2026): SENTRI : Jurnal Riset Ilmiah, Maret 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i3.5908

Abstract

This study aims to examine the implementation of Good Corporate Governance (GCG) mechanisms and their implications on corporate value and investor confidence at PT HM Sampoerna Tbk during the period 2020–2024. The topic was chosen due to the critical role of GCG in ensuring transparency, accountability, and sustainable performance in publicly listed companies, especially in the tobacco industry, which faces regulatory and market pressures. The research employs a quantitative approach using secondary data obtained from the company’s annual reports, financial statements, and stock market data. The study focuses on three main GCG mechanisms: institutional ownership, independent commissioners, and audit committees, while corporate value is measured using Price to Book Value (PBV), and investor confidence is proxied by year-end stock prices. Data analysis was conducted using multiple linear regression and classical assumption tests through SPSS to determine the significance and strength of relationships. The results indicate that institutional ownership, independent commissioners, and audit committees positively and significantly influence both corporate value and investor confidence. Although PBV and stock prices show a declining trend due to external industry factors, the consistent implementation of GCG mechanisms provides stability and signals reliability to investors. This study highlights that effective corporate governance not only supports internal management oversight but also sustains market trust. The findings underscore the importance of strengthening GCG practices to enhance corporate performance and investor confidence in the long term, offering practical insights for corporate managers and policymakers.
Analisis Pengendalian Internal dalam Sistem Pengendalian Manajemen pada Proses Penjualan dan Penerimaan Kas: Studi Kasus Bengkel Mobil XYZ Rizna Kusuma Dewi Al-ayubbi; Dian Hakip Nurdiansyah; Venni Avionita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6662

Abstract

This study aims to analyze internal control as an integral part of the Management Control System (MCS) in the sales and cash receipts processes at XYZ Auto Repair Shop. A descriptive qualitative approach was employed through interviews, observations, and documentation involving the owner, administrative staff, and cashier. The findings indicate that sales and cash receipt activities are still conducted manually without adequate segregation of duties, sequential document numbering, and daily cash reconciliation. An evaluation based on the COSO Internal Control–Integrated Framework reveals weaknesses particularly in control activities and monitoring components. These conditions contribute to recording delays, recurring cash discrepancies, and operational inefficiencies. The study recommends implementing a computerized recording system, establishing clear segregation of duties, applying systematic document numbering, and strengthening daily reconciliation procedures to enhance accuracy and control effectiveness. The findings emphasize that structured internal control plays a crucial role in supporting the effectiveness of MCS in service-oriented businesses.  
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE (STUDI KASUS PERUSAHAAN SUBSEKTOR CONTAINERS DAN PACKAGING YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2022-2024) Aufa Yushi Andini; Dian Hakip Nurdiansyah
Accounting Profession Journal (APAJI) Vol. 8 No. 2 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: Penelitian ini menguji pengaruh Profitabilitas (ROA) dan Leverage (DER) terhadap Tax Avoidance (ETR) pada perusahaan subsektor Containers dan Packaging di BEI (2022–2024). Menggunakan purposive sampling, diperoleh sampel 13 perusahaan (39 observasi). Analisis data menggunakan regresi linier berganda. Hasil uji parsial menunjukkan Profitabilitas tidak berpengaruh signifikan, sedangkan Leverage berpengaruh signifikan terhadap Tax Avoidance. Secara simultan, keduanya berpengaruh signifikan. Kesimpulannya, perusahaan pada subsektor ini lebih dominan memanfaatkan beban utang sebagai pelindung pajak (tax shield) dibandingkan memanipulasi laba aset operasionalnya. Abstract: This study examines the effect of Profitability (ROA) and Leverage (DER) on Tax Avoidance (ETR) in Containers and Packaging companies listed on the IDX (2022–2024). Using purposive sampling, 13 companies (39 observations) were selected. Data analysis utilized multiple linear regression. Partial tests indicate that Profitability has no significant effect, whereas Leverage significantly affects Tax Avoidance. Simultaneously, both variables show a significant effect. In conclusion, companies in this subsector predominantly utilize debt financing as a tax shield rather than manipulating operational asset earnings for Tax Avoidance.
Co-Authors Afifa Nurhanifah Agus Maulana Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ahmad Nawawi Ajeng Puspita Dewi Al Qodliyah, Diffah Sri Addafi Andita Novia Harfani Anggi Pasca Arnu Anggun Artanti Anggun Sundari Annisa Paramitha Rachman Putri* Ariana Archu Aufa Yushi Andini Az-Zubair Ainur Rasyidin Bella Aurelia Zerlina Catresia Caterindah Cinta Azzahara Ulla Syahidah Dadang Danugiri DELLAVITRYA PUTRI KHAIRUNNISA Dhava Lintang Pramudya Diffah Sri Addafi Al Qodliyah Dzikri Andhika Putra Eva Theresna Ruchjana Fahrunnisa, Syifa Fatimah Azzahra Fitranda Rizky salwansa Frivanty Ekatiarta Nuriman Gabriel Armando Sormin Ghalbyna Nadzeva Gusganda Suria Manda Hana Cahyaningrum Ilham Wijaya Inne Syaidatun Nisa Irma Yunita Isdikah Nabila Isroiyatul Mubarokah Jumiatun Khasanah Karina Christanti Victoria Sitorus Kartika Nur Alfiyyah Kiki Agisni Kosasih Mas Rifa Putri Ardiansyah Maulana, Dede Rapsanjani Moriska Alfarisi Muhammad Nasim Harahap Muhammad Rivandy Putra Nanda Ayu Yuliani Neneng Sofiyanti Nesti Hapsari Nia Hoerniasih Nola Halwatunnissa Novia Tri Ramadhani Nurul Amalia Ramdan Nurul Hotimah Rahmawati Dwina Putri Rizke Wiliyanti Rizna Kusuma Dewi Al-ayubbi Sheli Rosdayanti Siti Jamilah Sundamanik Sri Rahayu Sri Suartini Suparno Syifa Fahrunnisa Triyudha Akmal Fadjri Venni Avionita Yuni Novalini Rahayu