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All Journal Abdimisi EkoPreneur JAKBS International Journal of Educational and Life Sciences (IJELS)
Ita Darsita
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Religion Humanities Economics, Econometrics & Finance Environmental Science Public Health Social Sciences Other

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Pengaruh Tax Avoidance, Risiko Pajak, dan Ukuran Perusahaan Terhadap Cost of Debt Alverina Hardianti; Ita Darsita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyze the effect of tax avoidance, tax risk, and company size on the cost of debt in Infrastructure Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling technique used in this study uses purposive sampling technique, with quantitative research type. The data used is secondary data, namely the company's annual financial statements. The number of samples used in this study were 12 infrastructure sector companies with observations for 5 (five) years, so that 60 observation objects were selected. The analysis method uses multiple analysis, F test, T test using Eviews software version 12. The results of this study indicate that simultaneously tax avoidance, tax risk, and company size affect the cost of debt. Tax avoidance and tax risk partially did not have any effect on the cost of debt. Meanwhile, company size partially affected the cost of debt.
Pengaruh Kepemilikan Asing, Ukuran Perusahaan, dan Pertumbuhan Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Rani Dwicahyati; Ita Darsita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to examine the influence of foreign ownership, firm size, and firm growth on Corporate Social Responsibility (CSR) disclosure in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consists of 130 companies, with 8 selected as samples using purposive sampling. Covering a five-year span, a total of 40 observational data points were analyzed. This research employs a quantitative approach with panel data regression analysis. The type of data used is secondary data, sourced from annual reports and sustainability reports. CSR disclosure levels are measured based on the Global Reporting Initiative (GRI) 2016 indicators. The results show that partially, firm size has a significant effect on CSR disclosure. Meanwhile, foreign ownership and firm growth have no significant effect. However, when tested simultaneously, all three variables collectively influence the level of CSR disclosure.
Co-Authors -, ENDAH Alverina Hardianti Didi Sujadi Kenne Mahendra Rani Dwicahyati Salsabilah Azizah Setianingsih Ummaro Nur'Azizah