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All Journal Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi International Journal of Business and Social Science Research
Heni Yusnita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PERTUMBUHAN ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN PAJAK TERHADAP SUMBER PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2014 Heni Yusnita; Yessi Mutia Basri; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study was conducted to determine the effect of the partial Funding Source on the Growth Assets, Sales Growth, Profitability and Tax on Manufacturing Companies Listed on the Stock Exchange. The study period of 2013-2014.The population of as many as 156 companies.Selection of the sample using Non Probability Sampling Techniques with purposive sampling method in order to obtain a sample of 88 companies. Fundingdecisions are represented LLT, Growth Assets represented by ASG, Penjuala Growth, Profitability ROE, and taxes as independent variables and the dependent variable is theSource of Funding. Data processing was performed with SPSS for Windows Evaluation Version 21:00. The regression results obtained demonstrate the value of F (4.685) greater than F table (1.984), meaning that Asset Growth, Sales Growth, Profitability, and Taxation jointly significant effect on the Funding Source. While partially Asset Growth variables affect the sources of funding where t count (3.282) is greater than t table (1.984). Sales Growth variables affect the sources of funding where t count (3.124) is greater than t table (1.984). Profitability variables which affect the Funding Source tcount (2.924) is greater than t table (1.984). Taxes and variables which affect the Funding Source t count (2.452) is greater than t table (1.984). Correlation coefficient (R) of 0.725 or 72.5% indicates that there is a strong relationship between Growth Assets, Sales Growth, Profitability and Taxes on Funding Sources. The coefficient of determination (Adj R2) of 0.482 indicates that amounted to 48.2% of the Funding Source affected by Asset Growth, Sales Growth, Profitability and Tax, while 51.8% are influenced by other factors not examined.Keywords: Sources of Financing, Asset Growth, Sales Growth, Profitability and Taxes
The Effect of Corporate Social Responsibility on Tax Avoidance: The Moderating Role of Earnings Management Heni Yusnita
International Journal of Business and Social Science Research Vol. 4 No. 10-11 (2023): Vol. 4 No. 10-11 (2023): October-November (IJBSSR)
Publisher : The Institute of Academic Research and Publication (IARP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47742/ijbssr.v4n10p2

Abstract

This research was conducted to analyze and prove the partial effect of corporate social responsibility on tax avoidance and to analyze and prove the effect of earnings management variables in moderating corporate social responsibility on tax avoidance. The research design is a multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS version 25 program. The subjects are the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI). 19 companies meet the criteria to be used as a sample. The results show that: corporate social responsibility has no significant effect on tax avoidance. Meanwhile, Earnings Management significantly strengthens the moderate effect of corporate social responsibility on tax avoidance.
Co-Authors Rofika ' Yessi Mutia Basri