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All Journal Jurnal Kesehatan Andalas Jurnal Ilmiah Universitas Batanghari Jambi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Hilirisasi IPTEKS (JHI) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Ecogen Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks MAHESA : Malahayati Health Student Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Elementaria Edukasia Jurnal Akuntansi dan Governance Andalas Journal of Islamic and South East Asian Finance and Accounting Jurnal Akuntansi E-JURNAL AKUNTANSI Jurnal of Syiah Kuala Dentistry Society
Yurniwati Yurniwati
Universitas Andalas
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : E-JURNAL AKUNTANSI

 1 
The Analysis of the Effect of Leverage, Profitability and Executive Character on Tax Aggressiveness Rio Syaputra; Yurniwati Yurniwati
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p10

Abstract

This study aims to examine the effect of leverage, profitability and executive character on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used purposive sampling and obtained as many as 63 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique used panel regression analysis using Eviews 10.0. Based on the results of hypothesis testing Leverage has no significant effect on tax aggressiveness. Profitability has a negative and significant effect on tax aggressiveness. Executive character has a positive and significant effect on tax aggressiveness. Leverage, Profitability and Executive Character together have a positive and significant effect on tax aggressiveness. Keywords: Tax Aggressiveness; Leverage; Profitability; Executive Character
Intellectual Capital Performance, Prestasi Reputasi Perusahaan dan Financial Distress Ilham Setiawan; Yurniwati Yurniwati; Anne Putri
E-Jurnal Akuntansi Vol 32 No 7 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i07.p02

Abstract

The company's going concern ability should be able to compete and survive in business activities to avoid financial distress. This study aims to determine the effect of intellectual capital performance, company achievement, company reputation, profitability, and leverage on financial distress. This study uses samples from manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample used was 125 observations taken using purposive sampling technique. Data analysis was performed using logistic regression analysis. The results showed that the performance of intellectual capital and profitability had a negative effect on financial distress and leverage had a positive effect on financial distress. Meanwhile, company achievement and company reputation have no effect on financial distress. Keywords: Intellectual Capital Performance; Company Achievement; Company Reputation; Financial Distress.
Co-Authors - Andasuryani abolla, monica bellandina Ade Dwi Utami Ajisman Ajisman Ali Nursal Anne Putri Arief Arief Asniati Bahari Benni Satria Defriko Gusma Putra Denny Yohana Djunid, Amsal Elda Simitra Elvira Luthan FAISAL MADANI Faujiah, Evi Febrian Febrian Ferry Lismanto Syaiful Fitri Handayani Fortuna, Fory Frida Amelia Ghina Armya Ginting Gusti Yarmi Hermiyati, Nurul Ike Roza Mardian Ilham Setiawan Jonhar Jonhar Karsih Kartika, Kartikasari Kori Nofianti Lenny Wahyuni Lensi Hariyani Mazelfi, Ihsani Medelyn Sonya Mikoshi Menkher Manjas Mirnawati Mirnawati Muhammad Wafiq Neswati Neswati Neswati Neswati Nini Syofriyeni Nini Syofriyeni Novi Amelia Novizar Nazir Poppy Veone Helsya Rahmat Febrianto Ramadhani, Popi Ressa Oasthttamadea Rima Semiarty Rinaldi Munaf Rio Syaputra Riza Reni Yanti Rizanda Machmud RR. Ella Evrita Hestiandari Shinta Riani Silvy Astari SUCI RAHMASARI Suci Rahmasari Syahyan Raesi Tiara, Sonita Vima Tista Putriana Warnida Warnida Widiya Wati Yessel Pissi Yulianissa Alvina Zuhri Syam Zuli Falida Folza