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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) ELEKTRO Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Monex: Journal of Accounting Research Jurnal Akuntansi dan Pajak JISPO (Jurnal Ilmu Sosial dan Ilmu Politik) ARISTO Jurnal Komtika (Komputasi dan Informatika) Waca Cipta Ruang: Jurnal Ilmiah Desain Interior Journal of Information System, Applied, Management, Accounting and Research SANITAS: Jurnal Teknologi dan Seni Kesehatan Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi (JIML) JOURNAL OF INNOVATIVE MATHEMATICS LEARNING Jurnal Ekonomi Manajemen Sistem Informasi Accounting Global Journal Islamic Insights Journal Jurnal Ilmiah Manajemen Kesatuan SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL JURMATIS : Jurnal Manajemen Teknologi dan Teknik Industri Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Eksos Telcomatics Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Pengabdian Masyarakat Nusantara Akuntansi dan Teknologi Informasi Jurnal Akuntansi dan Keuangan (JAK) Economicus: Jurnal Ekonomi dan Manajemen Journal of Management and Business AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi dan Auditing Jurnal Ekonomi dan Manajemen (JEKMA) Journal of Accounting and Finance Management (JAFM) SENTRI: Jurnal Riset Ilmiah Journal of Innovation in Management, Accounting and Business Journal of the Community Development in Asia Electron: Jurnal Ilmiah Teknik Elektro Jurnal Abdi Masyarakat Humanis JRAP (Jurnal Riset Akuntansi dan Perpajakan) EDUCATE : Journal of Education and Culture Jurnal Ecotipe (Electronic, Control, Telecommunication, Information, and Power Engineering) Cermin Dunia Kedokteran Jurnal Sosiologi USK (Media Pemikiran & Aplikasi) Jurnal Komtika (Komputasi dan Informatika)
Rudy Kurniawan
Jurusan Teknik Elektro UBB
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Journal : SENTRI: Jurnal Riset Ilmiah

 1 
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kualitas Laba pada Perusahaan Sektor Industrial yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Hermansyah, Hermansyah; Fahmi, Muhammad; Rusmita, Sari; Espa, Vitriyan; Kurniawan, Rudy
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 8 (2025): SENTRI : Jurnal Riset Ilmiah, Agustus 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i8.4413

Abstract

This study aims to examine, identify, and analyze the influence of profitability, leverage, and firm size variables on earnings quality. The research employs a quantitative approach using secondary data obtained from the annual financial statements of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the observation period from 2021 to 2024. The companies’ financial statements were obtained directly from their official websites as well as from the website www.idx.co.id. The sample was selected using purposive sampling techniques based on specific, predetermined criteria, resulting in a total of 195 final observational data points that met the research requirements. All collected data were then processed through several analytical procedures, including Descriptive Statistical Analysis, Classical Assumption Tests consisting of normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test, Multiple Linear Regression Test, and Hypothesis Testing, with the aid of IBM SPSS (Statistical Package for the Social Sciences) version 26. Based on the analysis results, it was found that profitability affects earnings quality, while leverage has an impact on earnings quality; however, firm size does not have a significant effect on earnings quality.
Determinants of Effective Tax Rates in Indonesia’s Energy Sector Andika, Andika; Yantiana, Nella; Espa, Vitriyan; Kurniawan, Rudy; Rusmita, Sari; Ardimansyah, Ardimansyah
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 9 (2025): SENTRI : Jurnal Riset Ilmiah, September 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i9.4604

Abstract

Taxes serve as a fundamental source of state revenue, contributing to economic growth and enhancing societal well-being. However, the challenges of increasing tax revenue have become increasingly complex, especially in the energy sector, which significantly contributes to the national budget. This study examines how capital intensity, firm size, and Return on Assets (ROA) affect the Effective Tax Rate (ETR). This study examines firms listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023, collecting data through purposive sampling. The data analysis employs multiple regression methods using panel data. The results indicate that capital intensity has a negative impact on ETR, firm size does not contribute significantly, and ROA also negatively affects ETR. These findings imply that the government can formulate strategies to address tax evasion in the energy sector, thereby optimizing tax revenue for the state
Co-Authors ., Rusliyawati Abdul Gofur Adam, Ryan ADLIN, ADLIN Adyas, Dasmansyah Agung Wardana Agus Hartoko Ahmad Sopian, Ahmad Alfian Pradana, Johan Anang Dwi Santoso Anang Siswanto, Anang Anastasia, Vivian Andika Andika Andries Lionardo, Andries Andy Alfatih Angelina, Natalia Angeline, Velicia Ardhi, Qisthi Ardimansyah Ardimansyah Asmar Asmar Asmar, Asmar Aswat, Ibnu Azkiya, Satria Tsani Azmi, Ika Nur BE, Marsum Budianto, Tri Hendrawan Bugis, Riki Cahya, Fuji Anggun Cahya Candy, Gandhes Tri Damayanti, Fera Darmayanti, Tessa Eka Darmini Darmini Darwiwing, Muh. Darwiwing Dedy Syah Putra, Dedy Syah Dellaconi, Anggitha Desyana, Gita Dewi Sartika, Diana Dicky Levenus Tahapary Elishang, Rachelle Elok Heniwati Emilya Ully Artha Euis Eti Rohaeti Fabiola, Rivanka Wana Hamiru, Hamiru Hapsari Ekonugraheni, Dyah Haryono Haryono Hayati Hehamahua Hermansyah Hermansyah Hijriah, Amanah Ikhsan, Syarbini Irmawati Irmawati Jozua Sabandar Khasanah, Magnalia Restu Koerul Anwar Krisnadi, Oktavianus Deri Dwi Kristianty, Cesilia Monika Loura, Berlia M. Helmy, Syarif Malik, Sofian Masyitoh, Maulida Mery Yanti Mugiawati, Wawat Muhamad Chairul Basrun Umanailo MUHAMMAD FAHMI Muhsin Muhsin N M Haristanti, Sindy Nabila, Helmi Ilham Nawawi, Mansyur Ni Luh Putu Hariastuti NurAzmi, Ika Nurdin, Irfan Taufik Nurhasan Nurhasan, Nurhasan Nurmin Arianto, Nurmin Oktavianty, Neti Pratama, Muhammad Rahmadi Putri Priyana, Ancella Rachmawaty Rachmawaty, Rachmawaty Rafa, Wukuf Dilvan Rafles Ginting Ramadanti, Indah Ravik Karsidi Retna Mahriani Ridha Taqwa, Ridha Rika Favoria Gusa Rohyana, Ripki Rowi, Saiful Santi, Komputri Apria Sapitri, Maisa Sapja Anantanyu, Sapja Saputra, Yopi Sari Rusmita Sari, Puspa Indah Sharini, Putri Ayu Siti Helmyati Siti Masrochah Situmorang, Santonius Sugiarto S Sugihardjo Sugihardjo Sumarno Syafrudin Syafrudin Syarifah Varbi S, Vieronica Veithzal Rivai Zainal Venus Khatta Salsabila Vieronica Varbi Sununianti, Vieronica Varbi Vitriyan Espa Wahri Sunanda Wahyu Hidayat Wardani, Siti Wibowo, Fahrudin Mukti Yandi, Welly Yantiana, Nella Yeti Kartikasari, Yeti Yusnaini Yusnaini Yusuf, Salma