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All Journal AKSES: Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi
Maudina Alfiyah
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Economics, Econometrics & Finance

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Faktor – Faktor yang Berpengaruh Terhadap Kinerja Keuangan (Studi Pada Perusahaan Manufaktur 2018 – 2020) Sri Retnoningsih; Endang Retno Setyoningsih; Maudina Alfiyah; Hamim Furqon; Moh Faqih Ridlo
AKSES: Jurnal Ekonomi dan Bisnis Vol 17, No 1 (2022): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/akses.v17i1.6505

Abstract

The purpose of this study was to analyze the effect of environmental accounting, leverage anda firm size on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. There are 230 research samples. The technique for processing the data uses multiple linear regression using the SPSS version 22 application. Simultaneously, it shows that environmental accounting, leverage, firm size have an effect on financial performance. Partially shows that environmental influences financial performance, while leverage and firm size have on effect on financial performance. Keywords: Environmental Accounting, Leverage, Firm Size, Financial Performance
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Retnoningsih, Sri; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
Co-Authors Endang Retno Setyoningsih Hamim Furqon Moh Faqih Ridlo Setyo Mahanani Sri Retnoningsih Sri Retnoningsih Wulan Budi Astuti