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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) Jurnal Bisnis dan Kewirausahaan Accounting and Finance Studies
Faiz Rahman Siddiq
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ALOKASI BELANJA MODAL KABUPATEN DAN KOTA DITINJAU DARI INDIKATOR KINERJA KEUANGAN DAERAH Yunus Harjito; Yunia Ike Lestari; Faiz Rahman Siddiq
Jurnal Bisnis dan Kewirausahaan Vol 13 No 2 (2020): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.114 KB) | DOI: 10.31001/jbk.v13i2.1123

Abstract

This study aims to analyze the capital expenditure allocation of district and municipal as seen from local financial performance indicators. The data in this study is secondary data obtained from regional financial reports that have been audited by BPK RI. The variables that are expected to influence the allocation of capital expenditure in this study are the Regional Financial Independence, locally-generated revenue Effectiveness, Financial Efficiency, Debt Service Coverage Ratio, and Harmony of Expenditure. The sample in this study using districts and cities in East Java Province and selected based on purposive sampling method with five years observation period and using data analysis method used is multiple linear regression. The results showed that there are three influential variables: Regional Financial Independence, Local Financial Efficiency, and Harmony of Expenditure, while the other two variables namely locally-generated revenue Effectiveness and Debt Service Coverage Ratio have no effect on capital expenditure allocation.
The effect of liquidity, leverage, capital intencity and profitability toward tax aggresiveness Siska Dewi Novitasari; Eko Madyo Sutanto; Faiz Rahman Siddiq
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.4052022

Abstract

The purpose of this study is to analyze the effect of liquidity, leverage, capital intensity, and profitability on tax agressiveness to mining sector companies. This type of research is quantitative research. The method of taking sample research using purposive sampling method. The writer analyze the data used classic assumption test and multiple linear regression analysis as a method on SPSS 21 program. The sample used in this study is 14 mining companies listed on the Indonesia Stock Exchange in 2015-2019, so that the overall sample is 68 which is ready to be processed. The result of the study show that liquidty variable and leverage is not affected on tax agressiveness, while the the capital intensity has a positive effect on tax agressiveness, and profitability has a negative effect on tax aggressiveness.
Hubungan Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia 2010-2019 Putri Rukmana Sari; Titiek Puji Astuti; Faiz Rahman Siddiq; Nurul Herawati
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6830

Abstract

The study aims to determines the influence of profitability, leverage,and firm size for tax avoidance on mining companies listed on the Indonesia Stock Exchange (IDX) 2010-2019 period. This study uses secondary data, Population in this research is all of the mining companies listed in IDX. Eighty samples used as samples observations. Method sampling technique that used is purposive sampling with regression panel data as analysis. The result in this research show that profitability has negative influence on tax avoidance meaning that the higher the profitability, the lower the occurrence of tax avoidance and vice versa. but the result in this research show that leverage, and firm size have no influence on tax avoidance. Keywords : Tax Avoidance, Profitabilitas, Leverage, Firm Size Maksimum 5 kata kunci dipisahkan dengan tanda koma.
PENGARUH PROFITABILITAS, LIKUIDITAS, SOLVABILITAS, KEBIJAKAN DEVIDEN DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN TAHUN 2014 – 2023 Tika Sri Kinasih; Sugiarti; Faiz Rahman Siddiq
Jurnal Akuntansi dan Pajak Vol. 26 No. 1 (2025): JAP, Vol. 26, No. 01, Februari - Juli 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v26i1.17934

Abstract

This study aims to prove the effect of profitability, liquidity, solvency, dividend policy, and sales growth on stock prices. The population of this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2023. The sample of this study amounted to 110 samples obtained from 11 companies for 10 years with purposive sampling method. The analysis technique used focuses on multiple regression analysis using the SPSS application. The results of this study indicate that Profitability and Dividend Policy have a significant positive effect on Stock Prices, while Liquidity, Solvency, Sales Growth have no effect on Stock Prices. Keywords : Stock Price, Profitability, Liquidity, Solvency, Dividend Policy, Sales Growth
PENGARUH PERTUMBUHAN PENJUALAN DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK YANG DIMODERASI KEPEMILIKAN INSTITUSIONAL Wulan Nur Khasanah; Titiek Puji Astuti; Faiz Rahman Siddiq
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18470

Abstract

Purpose: This study aims to determine the effect of leverage and sales growth on tax avoidance with institutional ownership as a moderator in mining companies listed on the Indonesia Stock Exchange in the period 2016-2023. Methods: The data used in this study is to use secondary data, the population in this study is all mining companies published on the Indonesia Stock Exchange whose samples amount to 110 observations. The sample selection method uses purposive sampling method with panel data regression analysis using eviews 10. Findings: The results showed that sales growth has a negative effect on tax avoidance, meaning that the higher the sales growth, the lower the tax avoidance, while leverage has no effect on tax avoidance. However, the results of this study found that institutional ownership was unable to moderate the effect of sales growth and leverage on tax avoidance. Novelty: The novelty in this study is the addition of moderating variables, namely institutional ownership. Keywords: Tax avoidance, leverage, sales growth, and institutional ownership.
Co-Authors Eko Madyo Sutanto Lela Kori Kumala Nurul Herawati Putri Rukmana Sari Siska Dewi Novitasari Sugiarti Tika Sri Kinasih Titiek Puji Astuti Widi Hariyanti Wulan Nur Khasanah Yunia Ike Lestari Yunus Harjito Yunus Harjito