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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan ARSY : Jurnal Aplikasi Riset kepada Masyarakat INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi IIJSE Journal of Islamic Finance and Accounting Research IJTIMA': Jurnal Pengabdian Masyarakat Greenation International Journal of Economics and Accounting
Nina Nursida
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH MULTINATIONAL COMPANY DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE (Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2021) Nina Nursida; Yolanda Pratami
Jurnal Ekonomi Manajemen Bisnis Syariah dan Teknologi Vol. 1 No. 1 (2022): Jurnal Ekonomi, Manajemen Bisnis, Syariah dan Teknologi
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/embistek.v1i1.6

Abstract

This study aims to empirically examine the effect of Multinational Companies and Fixed Assets Intensity on Tax Avoidance in Manufactures and Beverages Sub-Sector Companies listed on the Indonesia Stock Exchange for the period 2020-2021. This study is a quantitative study which was analyzed using multiple regression analysis method with the help of SPSS 26. Through purposive sampling technique, from the total population obtained by 29 companies, 20 companies met the criteria as samples. The results showed that Multinational Companies had no significant effect on tax avoidance, and Fixed Asset Intensity had a significant effect on tax avoidance.
Factors Affecting Intellectual Capital Disclosure in Indonesia Banking Companies with Board Turnover as Moderating Variable Raja Ade Fitrasari Mochtar; Raja Ria Yusnita; Nina Nursida
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 5 No. 1 (2024): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v5i1.805

Abstract

This study aims to investigate the relationships between the variables of Proportion of Independent Commissioners, Managerial Ownership, External Auditor Quality, Company Size, and Gender Diversity concerning Intellectual Capital Disclosure, with Board Turnover as a moderating variable. Data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange spanning from 2018 to 2022 are employed, encompassing 35 out of a total of 47 banking companies. The methodological approach employed is panel data regression analysis, and SmartPLS serves as the analytical tool to assess the hypothesis model. Research findings indicate a positive impact of External Auditor Quality, Company Size, and Gender Diversity on Intellectual Capital Disclosure. Moreover, the empirical evidence suggests no significant influence of the variables Proportion of Independent Commissioners and Managerial Ownership on Intellectual Capital Disclosure. Additionally, Board Turnover, as a moderating variable, is found to be incapable of strengthening the relationships between the Proportion of Independent Commissioners, Managerial Ownership, External Auditor Quality, Company Size, and Gender Diversity in relation to Intellectual Capital Disclosure.
Co-Authors Abdullah Chik, Norlaila Abdullah Chik Amaliae, Nida Amelia Fitri Astuti, Eni Dwi Ataina Hudayati Awliya Afwa Azmansyah Azmansyah Azwirman Bastri, Amelia ENY WAHYUNINGSIH Erni Yusniawati Firdaus Firdaus Gani, Aulia Gani Hadi, M. Farhan Haugesti Diana Ihab Ahmed Awais Indri Adinda Isti Jumro amina Johan Arifin Lintang Nur Agia Melian Ocktifiana Muhammad Raqib Mohd Sofian Nina Yuliana Norhayati Rafida Abdul Rahim Nu, Muhammad Oktaviani, Rona Naula RAHMAT SETIAWAN Rahmat Setiawan Raja Ade Fitrasari Mochtar Raja Ria Yusnita Sagala, Hamidho Salzabela Ushabina Caramoy Sasmita, Anggun Eca Sekar Indah Pangesti Shierly Tiara Princessa Siska Siska Siska Siska Yolanda Pratami Yusnita, Raja Ria Yusrawati Zulhelmy