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All Journal JURNAL PENDIDIKAN TAMBUSAI Logista: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen ProBisnis : Jurnal Manajemen Journal of Accounting Research, Organization and Economics (JAROE) Research of Finance and Banking Taxation and Public Finance
Devvy Rusli
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Dampak Profitabilitas, Intensitas Modal, dan Leverage terhadap Tingkat Tax Avoidance (Studi pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI periode tahun 2021-2023) P, Alfina Octaviani; Supriati, Diana; Sulistyowati, Sulistyowati; Chusnah, Flourien Nurul; Rusli, Devvy
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, intensitas modal dan leverage terhadap tingkat tax avoidance. Penelitian ini menggunakan metode kuantitatif dengan berlandaskan filsafat positivism. Penelitian ini menggunakan pendekatan kuantitatif, diukur menggunakan bantuan software Eviews versi 12. Data yang digunakan pada penelitian ini berupa data sekinder. Teknik pengumpulan data menggunakan Microsoft excel. Populasi penelitian adalah seluruh perusahaan manufaktur sektor industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2021-2023. Teknik penentuan sampel yang digunakan dalam penelitian yaitu menggunakan metode purposive sampling dengan menetapkan kriteria sampel penelitian. Sampel dalam penelitian ini berjumlah 47 perusahaan dengan 3 tahun penelitian. Sehingga total sampel seluruhnya berjumlah 141 sampel. Metode pengolahan menggunakan uji chow, uji hausman, uji asumsi klasik, uji analisis regresi linear berganda, uji hipotesis (t) dan analisis koefisien determinasi. Hasil penelitian menunjukkan bahwa Profitabilitas dan Leverage berpengaruh positif terhadap Tax Avoidance. Hal ini menunjukkan bahwa semakin tinggi profitabilitas dan leverage maka tingkat tax avoidance akan semakin tinggi, namun dalam penelitian ini Intensitas modal tidak berpengaruh positif terhadap Tax Avoidance. Hal ini menunjukkan bahwa semakin tinggi Intensitas modal maka semakin rendah tingkat tax avoidance.
Does the Implementation of SFAS 71 Affect Banks Loan Loss Provisioning Behavior and Equity Valuation? Suriawinata, Iman Sofian; Zulfiati, Lies; Rusli, Devvy
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.37312

Abstract

Objective It has been several reporting years since the implementation of SFAS 71, which became effective on January 1, 2020. This study aims to investigate the effect of adopting SFAS 71 on banks loan loss provisioning behavior, as well as on the value relevance of SFAS 71 in assessing the quality of banks loan portfolios.Design/Methodology A moderated generalized least squares regression method is used to analyze the panel data from a sample of 40 publicly traded commercial banking companies from 2016 to 2022.Results SFAS 71 provides unintended opportunities for bank managers to engage in strategic income smoothing practices through loan loss provisioning. However, the loan loss provisions calculated under the SFAS 71 appear to give more useful information for capital market participants in assessing banks' loan portfolio quality and risk. Therefore, adopting SFAS 71 has a favorable impact on bank equity valuation.Research limitations/implications The study period relating to the implementation of SFAS 71 coincides with the COVID-19 pandemic era. Therefore, the results obtained in this study may be attributed to the combined effect of SFAS 71 and the pandemic. Future studies using banking data post-COVID-19 are strongly recommended.Novelty/Originality This paper is the first to empirically investigate the effect of the adoption of SFAS 71 on banks loan loss provisioning behavior as well as its value relevance relating to the quality and riskiness of banks loan portfolios. This study contributes to the understanding of both the benefits and the potential misuse of SFAS 71.
Taxpayer Compliance of MSME: The Role of Tax Knowledge, Tax Office Service Quality, and Trust in the Government Sulistyowati; Rusli, Devvy; Chusnah, Flourien Nurul; Supriati, Diana; Annisa, Annisa
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.230

Abstract

This research aims to determine the influence of the role of tax knowledge, tax service quality, and trust in the government on Kemayoran District MSME taxpayer compliance. The method used in this research is the data collection method through a questionnaire which is measured using a Likert scale. The sampling method uses a purposive sampling technique with the criteria of MSME actors in the Kemayoran District area and those who have an income of >500 million per year. This research is quantitative research. The results of this research state that knowledge of taxation influences the compliance of Kemayoran District MSME taxpayers, the quality of tax service does not influence the compliance of Kemayoran District MSME taxpayers, and trust in the government does not influence the compliance of Kemayoran District MSME taxpayers.
Pengaruh Leverage dan Penerapan Psak 73 terhadap Financial Distress dengan Solvabilitas sebagai Variabel Mediasinya (Studi Kasus PT Garuda Indonesia 2019-2025) Supriati, Diana; Chusnah, Flourien Nurul; Rusli, Devvy; Sulistyowati, Sulistyowati; Dhanti, Putri IndahRama
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage dan penerapan PSAK 73 terhadap financial distress, dengan solvabilitas sebagai variabel mediasi pada PT Garuda Indonesia selama periode 2019–2025. Studi ini dilatarbelakangi oleh kondisi keuangan Garuda yang memburuk akibat pandemi COVID-19 dan penerapan PSAK 73 yang mengharuskan pengakuan liabilitas sewa, sehingga memengaruhi struktur keuangan dan meningkatkan risiko kesulitan keuangan. Penelitian menggunakan pendekatan kuantitatif dengan teknik analisis Partial Least Squares Structural Equation Modeling (PLS-SEM) melalui software SmartPLS 4. Hasil penelitian menunjukkan bahwa leverage tidak berpengaruh signifikan terhadap financial distress, sementara penerapan PSAK 73 berpengaruh negatif signifikan terhadap finansial distress. Leverage terbukti berpengaruh positf signifikan terhadap solvabilitas, namun PSAK 73 tidak terbukti berpengaruh signifikan terhadap solvabilitas. Solvabilitas memiliki pengaruh negatif signifikan terhadap financial distress, serta terbukti memediasi hubungan antara leverage dan financial distress secara penuh. Namun, tidak ditemukan mediasi signifikan solvabilitas dalam hubungan PSAK 73 terhadap financial distress. Temuan ini menunjukkan bahwa solvabilitas berperan penting dalam menjelaskan hubungan antara struktur pembiayaan dan potensi kesulitan keuangan perusahaan.
Co-Authors Annisa Annisa Aprih Santoso Ari Purwanti Chusnah, Flourien Nurul Dhanti, Putri IndahRama Diana Supriati Flourien Nurul Ch Flourien Nurul Ch Ilham Rahim Iman Sofian Suriawinata Lies Zulfiati Narwastu, Narwastu Neneng Farhah Nurul CH, Florine P, Alfina Octaviani Pohan, Tassya Aulya Pranitasari, Diah Prastuti, Doddi Rohmah, Annisa Setianingrum, Pristina Hermastuti Sulistiyowati Sulistiyowati Sulistyowati Sulistyowati Sulistyowati Sulistyowati Suprati, Diana Supriati, Diana Tamaria Bernadetta Dumaris William Immanuel Hitijahubessy