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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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Abstract

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.
Influence Operating Cash Flow , Capital Intensity , and Sales Growth Against Company Value Ummaro Nur'Azizah; Ita Darsita
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the effect of Operating Cash Flow, Capital Intensity, andSales Growth on Firm Value. This study was conducted by analyzing the financialstatements of companies in the Consumer Non-Cyclical sector listed on theIndonesia Stock Exchange (IDX) during the period 2019 to 2023. The sample usedin this study was 33 Consumer Non-Cyclical sector companies listed on theIndonesia Stock Exchange (IDX) during the period 2019 to 2023 using a purposivesampling technique. The data used in this study are secondary data in the form offinancial statements from each company that has been used as a research sample.The variables used in this study are Operating Cash Flow (X1) as the firstindependent variable, Capital Intensity (X2) as the second independent variable,and Sales Growth as the third independent variable, and Firm Value (Y) as thedependent variable. The panel data regression method is used as the researchmethodology in this study. The analysis of the results of this study uses the help ofEviews 12 Student Version Lite software. The results of this study indicate that thebest model is the Random Effect Model (REM). The results of this study indicatethat Operating Cash Flow partially has no effect on Company Value, CapitalIntensity partially affects Company Value, and Sales Growth partially affectsCompany Value. Simultaneously, Operating Cash Flow, Capital Intensity, and SalesGrowth affect Company Value.   Keywords: Operating Cash Flow; Capital Intensity; Sales Growth; CompanyValue.
The Influence of Debt Policy, Capital Intensity, and Independent Commissioners on Tax Aggressiveness Ita Darsita; Salsabilah Azizah
International Journal of Educational and Life Sciences Vol. 2 No. 11 (2024): November 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i11.2684

Abstract

The main objective of the research is to address a knowledge vacuum in the current literature by showing how debt policy, capital intensity, and the existence of independent commissioners influence tax aggressiveness. This study employs a quantitative technique with an associative approach, and it makes use of secondary data. The research subjects in this study are consumer-facing, non-cyclical food and beverage companies that have their stock listed on the Indonesia Stock Exchange from 2019 to 2023. The sample was created by using purposive sampling to exclude fourteen companies. Outliers occurred in 23 samples due to the presence of extreme values during the test. The tool used for data processing is eviews version 10. A partial examination reveals that Capital Intensity influences Tax Aggressiveness, although Debt Policy and Independent Commissioners do not. Identifies the interplay between Tax Aggressiveness and Debt Policy, Capital Intensity, and Independent Commissioners.
The Effect of Foreign Ownership, Sales Growth and Transfer Pricing on Tax Avoidance Didi Sujadi; Ita Darsita; Kenne Mahendra
International Journal of Educational and Life Sciences Vol. 2 No. 12 (2024): December 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijels.v2i12.2728

Abstract

The purpose of this study is to investigate how tax avoidance is affected by foreign ownership, sales growth, and transfer pricing in non-cyclical consumer sector companies that are listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative quantitative research design is employed. Purposive sampling was utilized to choose 114 samples from 11 non-cyclical consumer sector businesses based on predetermined criteria. Annual reports and audited annual financial reports of businesses acquired via the Indonesia Stock Exchange's official website serve as the source of the secondary data. Using the eViews 9 application software, panel data regression analysis and descriptive statistics are the data analysis methods employed.
PELATIHAN MANAJEMEN DAN PENYUSUNAN LAPORAN KEUANGAN KOPERASI SDIT NUR FATAHILLAH -, ENDAH; Ita Darsita; Setianingsih
Abdimisi Vol. 6 No. 1 (2024): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i1.46948

Abstract

Pengabdian Kepada Masyarakat merupakan kegiatan yang dilakukan dosen untuk menerapkan ilmu pengetahuan, teknologi, dan seni budaya kepada masyarakat. Kegiatan ini merupakan salah satu kewajiban dosen yang tercantum dalam Tri Dharma Perguruan Tinggi. Koperasi SDIT Nur Fatahillah menghadapi beberapa permasalahan yang menghambat pertumbuhan dan kinerjanya. Beberapa masalah utama yang dihadapi meliputi manajemen keuangan yang kurang efektif, kurangnya keterampilan manajerial di antara pengurus, kebutuhan untuk diversifikasi produk dan layanan yang sesuai dengan kebutuhan anggota. Selain itu, transparansi laporan keuangan juga menjadi perhatian penting untuk membangun kepercayaan anggota terhadap pengelolaan koperasi. Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pelatihan manajemen dan penyusunan laporan keuangan koperasi SDIT-Nur Fatahillah. Metode yang digunakan dalam pelaksanaan Pengabdian Kepada Masyarakat ini dilakukan dengan menggunakan metode ceramah, tutorial dan diskusi. Hasil kegiatan Pengabdian Kepada Masyarakat: Pertama, digitalisasi sistem manajemen dan keuangan dengan menggunakan perangkat lunak akuntansi yang tepat untuk meningkatkan efisiensi pencatatan transaksi dan laporan keuangan. Kedua, pengurus dan anggota akan mendapatkan pelatihan manajerial dan penggunaan sistem digital untuk meningkatkan keterampilan dan pemahaman mereka. Ketiga, koperasi akan melakukan riset pasar untuk mengidentifikasi produk dan layanan baru yang sesuai dengan kebutuhan anggota, diikuti dengan peluncuran produk baru yang dipromosikan secara efektif. Keempat, penggalangan dana yang lebih baik akan dilakukan dengan meluncurkan program simpanan dan menjalin kerjasama dengan lembaga keuangan. Target luaran dari usulan ini meliputi peningkatan keterampilan manajerial pengurus dan anggota, peningkatan efisiensi dalam pengelolaan keuangan, diversifikasi produk yang sesuai, dan transparansi laporan keuangan yang lebih baik. Dengan implementasi solusi ini, diharapkan Koperasi SDIT Nur Fatahillah dapat mencapai kemandirian dan keberlanjutan yang lebih baik, serta memberikan manfaat yang lebih besar bagi anggotanya. Kata Kunci: Koperasi; Manajemen; Keuangan
Co-Authors -, ENDAH Alverina Hardianti Didi Sujadi Kenne Mahendra Rani Dwicahyati Salsabilah Azizah Setianingsih Ummaro Nur'Azizah