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All Journal Jurnal Akuntansi dan Pajak Organum: Jurnal Saintifik Manajemen dan Akuntansi FINANCIAL : JURNAL AKUNTANSI JURNAL MANAJEMEN TGO Journal of Community Development Journal of Innovative and Creativity Jurnal Ekonomi, Manajemen, Akuntansi Journal Markcount Finance Sharia Oikonomia Law Journal
Christine Dewi Nainggolan
Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidence: Studi Pada Perusahaan Manufaktur Food & Beverage Yang Tercatat Di BEI Aulia Rahmi; Christine Dewi Nainggolan; Liper Siregar; Rony Marthin Sitohang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15891

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Sampel ditentukan melalui teknik purposive sampling dan diperoleh 70 perusahaan dengan 280 data observasi. Setelah dilakukan penanganan outlier, jumlah data yang layak dianalisis sebanyak 117 observasi. Variabel profitabilitas diproksikan dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), dan tax avoidance dengan Cash Effective Tax Rate (CETR). Analisis dilakukan menggunakan regresi linear berganda melalui SPSS 25 dengan pengujian asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan leverage berpengaruh negatif dan signifikan terhadap tax avoidance. Secara simultan, profitabilitas dan leverage berpengaruh signifikan terhadap tax avoidance. Temuan ini mendukung Agency Theory dan Trade-Off Theory yang menjelaskan bahwa kebijakan penghindaran pajak merupakan bagian dari strategi keuangan perusahaan yang dipengaruhi oleh kinerja laba dan struktur pendanaan.
The Influence of Auditor's Professional Skepticism on Audit Quality Christine Dewi Nainggolan; Ethan Tan; Ava Lee
Journal Markcount Finance Vol. 3 No. 1 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v3i1.2133

Abstract

The rapid advancement of audit technology, including data analytics, artificial intelligence (AI), and blockchain, has significantly transformed the auditing profession. These technologies promise to enhance audit efficiency and effectiveness by automating routine tasks, improving data accuracy, and enabling deeper insights. However, the extent to which these technologies influence audit outcomes from the auditor's perspective remains underexplored, particularly in terms of their practical implementation and perceived benefits. This study aims to examine the influence of audit technology on audit efficiency and effectiveness from the perspective of auditors, focusing on their experiences, challenges, and perceived outcomes. A mixed-methods approach was employed, combining surveys and semi-structured interviews with auditors from public accounting firms. Quantitative data were analyzed using statistical techniques, while qualitative data were thematically analyzed to identify key patterns and insights. The findings reveal that audit technology significantly improves efficiency by reducing time spent on manual tasks and enhancing data processing capabilities. Auditors also reported increased effectiveness, as technology enabled better risk assessment, fraud detection, and compliance monitoring. However, challenges such as high implementation costs, skill gaps, and resistance to change were identified as barriers to full adoption. The study concludes that audit technology has a transformative impact on audit efficiency and effectiveness, but its successful integration requires addressing technical, organizational, and human factors.
Development of Sharia Business Models for Technology Startups Agus Zainul Arifin; Christine Dewi Nainggolan; Haryanto Tanuwijaya; Wolnough Cale
Sharia Oikonomia Law Journal Vol. 2 No. 3 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/solj.v2i3.1406

Abstract

Indonesia has seen rapid growth of technology startups in recent years. However, many startups have yet to capitalize on the sharia business model, which can be an attractive alternative to address social and economic challenges. The main objective of this study is to develop a sharia business model that is suitable for technology startups in Indonesia. Specifically, this study aims to identify the key elements of a sharia business model that are relevant for technology startups, analyze the benefits and barriers of implementing a sharia business model in the technology industry, and formulate an effective implementation strategy for technology startups to adopt a sharia business model. This study uses a combination of qualitative and quantitative methods. In the first stage, the literature was thoroughly studied and interviews were conducted with sharia business experts and technology startup activists to determine the main components of the sharia business model. The results of the study indicate that the main components of the relevant sharia business model for technology startups include the principle of profit sharing (profit sharing), prohibition of riba (interest-free financing), and fairness and transparency in transactions. The survey results also show that most technology startup founders see the sharia business model as an alternative that can attract investors and consumers. This study found that technology startups in Indonesia have great potential to implement a sharia business model if there is a strong effort to educate and provide resources.
Co-Authors Agus Sriyanto Agus Zainul Arifin Antoni Antoni Astuti Astuti Aulia Rahmi Ava Lee Butarbutar, Marisi Butarbutar, Novita Christine Loist Edison Sihombing Elly Susanti Ethan Tan Fiorensia Fiorensia Haryanto Tanuwijaya Jubi Jubi Khairul Azwar Lenny Dermawan Sembiring Linda Lidyawati Liper Siregar Manurung, Sepbeariska Musa Fernando Silaen Nelly Ervina Pita Merlin Marpaung Riska Andriani Rony Marthin Sitohang Rosita Manawari Girsang Silitonga, Hery Pandapotan Stanty Aufia Rachmat Sudung Siamtupang Wolnough Cale