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All Journal GANEC SWARA AKMENIKA Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JURNAL PENGABDIAN MASYARAKAT AKADEMISI Jurnal Akademik Pengabdian Masyarakat E-JURNAL AKUNTANSI As-Syirkah: Islamic Economic & Financial Journal Ganec Swara
I Gusti Agung Ayu Pramita Indraswari
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Capital Intensity dan Sales Growth terhadap Agresivitas Pajak dengan Profitabilitas sebagai Moderasi: Studi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia tahun 2021-2024 Putu Nadya Somatariska; I.G.A Desy Arlita; Putu Sri Arta Jaya Kusuma; I Gusti Agung Ayu Pramita Indraswari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Tax aggressiveness refers to corporate actions aimed at engineering earnings and reducing tax burdens through aggressive tax avoidance practices, either legally or illegally. This study examines the effect of capital intensity and sales growth on tax aggressiveness with profitability as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange during 2021-2024. This research employs a quantitative method using secondary data in the form of corporate financial statements. The sampling technique utilized is purposive sampling, resulting in a sample of 29 companies with 116 observations. The data analysis technique employed is Moderated Regression Analysis (MRA). Based on the analysis conducted, the results indicate that capital intensity and sales growth have a significant negative effect on tax aggressiveness. Profitability strengthens the effect of capital intensity and sales growth on tax aggressiveness.
PENGARUH LIKUIDITAS, LEVERAGE, SALES GROWTH, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTAMBANGAN: The Effect of Liquidity, Leverage, Sales Growth, and Firm Size on the Financial Performance of Mining Sector Companies I Gusti Agung Arista Pradnyani; I Gusti Agung Ayu Pramita Indraswari; Rai Dwi Andayani W; Yura Karlinda Wiasa Putri
Ganec Swara Vol. 19 No. 2 (2025): Juni 2025
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v19i2.209

Abstract

This study aims to partially analyze the effect of liquidity, leverage, sales growth, and firm size on financial performance. The object of this study is mining sector companies listed on the Indonesia Stock Exchange in the period 2020–2022. The method used in this study is quantitative, with purposive sampling technique as a method of selecting samples based on certain criteria, so that 63 companies were obtained as research samples. The statistical analysis used includes the Normality test, multicollinearity, heteroscedasticity, autocorrelation test, determination coefficient test, F test and t test. Data analysis uses multiple linear regression analysis. Based on the research objectives which aim to analyze the effect of Liquidity, Leverage, Sales Growth, and Firm Size on Financial Performance, the results of the study show that liquidity has no effect on financial performance. Meanwhile, leverage has a significant negative effect on financial performance. On the other hand, sales growth does not show any effect on financial performance, while firm size has a positive and significant effect on financial performance.
PENGARUH GREEN INTELLECTUAL CAPITAL INDEX, UKURAN PERUSAHAAN, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP KINERJA KEUANGAN: The Effect Of Green Intellectual Capital Index, Company Size, Capital Structure And Investment Decisions On Financial Performance I Gusti Agung Arista Pradnyani; Putu Atim Purwaningrat; Ni Luh Putu Widhiastuti; I Gusti Agung Ayu Pramita Indraswari
Ganec Swara Vol. 20 No. 2 (2026): Juni 2026
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/gara.v20i2.643

Abstract

 The purpose of this study is to ascertain how the financial performance of mining businesses listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023 is impacted by the Green Intellectual Capital Index (GICI), company size, capital structure, and investment choices. This study's quantitative methodology makes use of secondary data from each company's sustainability and annual reports. Purposive sampling was used to choose the research sample, and multiple linear regression using the SPSS program was used to analyze the data. The findings demonstrate that financial performance is not significantly impacted by GICI or firm size. On the other hand, capital structure is detrimental. In the meanwhile, it has been demonstrated that investment choices improve a company's financial performance. These results highlight the significance of managing intangible assets and making wise investment choices in the mining sector and show that putting sustainability principles into practice is still significant in attempts to enhance financial performance.
Co-Authors Arista Pradnyani, I Gusti Agung G Agus Indra Tenaya I G A N Alit Sumantri I G. A. Desy Arlita I G.A.N. Alit Sumantri I Gusti Agung Arista Pradnyani I Gusti Agung Arista Pradnyani, I Gusti Agung Arista Ni Luh Putu Widhiastuti Ni Putu Budiadnyani Ni Putu Budiadnyani Nila Rahayu Nila Rahayu Putu Atim Purwaningrat Putu Nadya Somatariska Putu Pande R. Aprilyani Dewi Putu Sri Arta Jaya Kusuma Rai Dwi Andayani W Yura Karlinda Wiasa Putri