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All Journal An-Nisbah: Jurnal Ekonomi Syariah AKRUAL: Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Accounting and Management Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Akuntansi dan Keuangan Akuntansi dan Teknologi Informasi Jurnal Bisnis Mahasiswa Abimanyu: Journal of Community Engagement Utsaha: Journal of Entrepreneurship Journal of Governance, Taxation, and Auditing Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Community Service (IJCS) Applied Business and Administration Journal (ABAJ) Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Horizon: Indonesian Journal of Multidisciplinary Ecoducation International Journal of Economics and Management Research
Aisyaturrahmi
Universitas Negeri Surabaya
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Environmental Influence Social Governance , Leverage , and Managerial Ability Towards Tax Avoidance Fifi Arianti; Aisyaturrahmi Aisyaturrahmi
International Journal of Economics and Management Research Vol. 4 No. 1 (2025): : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i1.483

Abstract

This study aims to get empirical evidence on the effect of Environmental Social Governance (ESG), leverage , and managerial abilities on tax avoidance in manufacturing industry companies listed on the Indonesian Stock Exchange for the 2021-2023 period with a total of 129 observations . The research method uses a quantitative approach with panel data regression and secondary data from annual reports and company sustainability reports . Data analysis was carried out using Stata 17 software . The results of the study show that ESG and leverage have a positive effect on tax avoidance , while managerial ability has no effect on tax avoidance . This finding indicates that ESG disclosure is still used as a legitimacy tools without being accompanied by compliant tax practices . Therefore , companies are advised to ensure that reported sustainability practice reflect responsible tax compliance
The Influence of Sales Growth and Operational Efficiency On Financial Performance (A Study Of The Pharmaceutical Subsector Listed On The Indonesia Stock Exchange For The 2019–2023 Period) Muswanto, Stephanie Immanuel; Aisyaturrahmi, Aisyaturrahmi
Journal of Governance, Taxation and Auditing Vol. 4 No. 4 (2026): Journal of Governance, Taxation and Auditing (April - June 2026)-In Progress
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i4.1908

Abstract

This study aims to analyze the effect of sales growth and operational efficiency on financial performance in pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. Financial performance is measured using Return on Assets (ROA), while sales growth and operational efficiency are used as independent variables. This study also includes leverage, liquidity, and company size as control variables. This study uses a quantitative approach using multiple linear regression analysis techniques. The research data were obtained from the financial reports of pharmaceutical subsector companies published on the Indonesia Stock Exchange during the study period. The results show that sales growth and operational efficiency significantly influence company financial performance. Furthermore, the control variables leverage, liquidity, and company size also show a significant influence on financial performance. These findings indicate that a company's financial performance is influenced not only by sales growth but also by the company's ability to manage its operational activities and financial structure. Therefore, companies need to optimize sales and operational activity management to improve financial performance sustainably.
Pengaruh Operating Cash Flow dan Revenue Growth Terhadap Financial Distress pada Perusahaan Konstruksi Bangunan di BEI Periode 2021-2024 Nuraini, Intan Ayu; Aisyaturrahmi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5489

Abstract

This study aims to analyze the effect of operating cash flow and revenue growth on financial distress in building construction companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach utilizing secondary data in the form of annual financial reports. The sample was determined using a purposive sampling technique, resulting in 26 companies with a total of 104 observational data. Data analysis was conducted in stages using descriptive statistics, classical assumption tests, and panel data regression analysis to examine the relationship between independent variables and financial distress. The results showed that operating cash flow had no significant effect on financial distress. This finding indicates that operating cash flow is not able to directly reflect financial distress, particularly in construction companies characterized by long-term project cycles and large capital requirements. Conversely, revenue growth had a significant negative effect on financial distress, indicating that increased revenue growth can reduce the risk of financial distress for companies. The control variables used in the study also showed an effect on financial distress. The implications of this study provide input for management and investors that revenue growth indicators are more relevant in assessing potential financial distress than operating cash flow in the construction sector.
Pengaruh Operating Cash Flow dan Revenue Growth Terhadap Financial Distress pada Perusahaan Konstruksi Bangunan di BEI Periode 2021-2024 Intan Ayu Nuraini; Aisyaturrahmi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5489

Abstract

This study aims to analyze the effect of operating cash flow and revenue growth on financial distress in building construction companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The study employed a quantitative approach utilizing secondary data in the form of annual financial reports. The sample was determined using a purposive sampling technique, resulting in 26 companies with a total of 104 observational data. Data analysis was conducted in stages using descriptive statistics, classical assumption tests, and panel data regression analysis to examine the relationship between independent variables and financial distress. The results showed that operating cash flow had no significant effect on financial distress. This finding indicates that operating cash flow is not able to directly reflect financial distress, particularly in construction companies characterized by long-term project cycles and large capital requirements. Conversely, revenue growth had a significant negative effect on financial distress, indicating that increased revenue growth can reduce the risk of financial distress for companies. The control variables used in the study also showed an effect on financial distress. The implications of this study provide input for management and investors that revenue growth indicators are more relevant in assessing potential financial distress than operating cash flow in the construction sector.
Pengaruh Karakteristik Komite Audit Independen terhadap Tax Avoidance Perusahaan Pertambangan di Bursa Efek Indonesia Periode 2021-2024 Vanessa Radia Azarine; Aisyaturrahmi
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 10 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v10i1.3663

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik komite audit independen terhadap tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Karakteristik komite audit yang diuji meliputi ukuran komite audit, keberagaman gender, keahlian, dan independensi komite audit. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian ditentukan dengan teknik purposive sampling dan menghasilkan 20 perusahaan dengan total 63 observasi. Tax avoidance diproksikan menggunakan Effective Tax Rate (ETR), di mana nilai ETR yang lebih rendah menunjukkan tingkat tax avoidance yang lebih tinggi. Analisis dilakukan menggunakan regresi data panel dan model terbaik yang dipilih adalah Random Effect Model. Hasil penelitian menunjukkan bahwa ukuran komite audit dan keberagaman gender komite audit tidak berpengaruh terhadap tax avoidance. Sebaliknya, keahlian komite audit dan independensi komite audit berpengaruh negatif terhadap tax avoidance. Temuan ini menunjukkan bahwa efektivitas pengawasan komite audit lebih ditentukan oleh kualitas anggotanya, khususnya kompetensi akuntansi-keuangan dan independensi, daripada jumlah anggota atau komposisi gender semata.
Determinasi ESG dan Transformasi Digital Terhadap Kinerja Keuangan Industri Manufaktur Indonesia: The Impact of ESG and Digital Transformation on the Financial Performance of the Indonesian Manufacturing Industry Mariska, Suranita; Aisyaturrahmi
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3315

Abstract

Ketidakpastian ekonomi, tuntutan keberlanjutan, dan percepatan digitalisasi mendorong perusahaan manufaktur untuk meningkatkan kinerja keuangan secara lebih adaptif. Penelitian ini bertujuan menganalisis pengaruh Environmental, Social, and Governance (ESG) dan transformasi digital terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan data sekunder dari annual report dan sustainability report. Sampel diperoleh melalui purposive sampling, menghasilkan 31 perusahaan dengan 112 observasi. ESG diukur menggunakan ESG Disclosure Index berbasis GRI Standards 2021, transformasi digital diukur menggunakan Digital Transformation Disclosure Index berbasis INDI 4.0, dan kinerja keuangan diproksikan dengan Return on Assets (ROA). Analisis dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa ESG berpengaruh positif signifikan terhadap ROA, sedangkan transformasi digital berpengaruh negatif signifikan terhadap ROA. Penelitian ini menyimpulkan bahwa ESG mampu memperkuat kinerja keuangan, sementara transformasi digital masih memerlukan proses adaptasi agar manfaat finansialnya dapat terealisasi optimal.
Analisis Reaksi Pasar Modal terhadap Pembentukan Danantara pada Emiten BUMN di Bursa Efek Indonesia: Analysis of Capital Market Reaction to the Establishment of Danantara in State-Owned Enterprises on the Indonesia Stock Exchange Putri, Reri Agustya Putri; Aisyaturrahmi
Economic and Education Journal (Ecoducation) Vol. 8 No. 2 (2026): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v8i2.3316

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar modal terhadap pengumuman pembentukan Danantara pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Reaksi pasar diukur menggunakan Abnormal Return (AR) dan Trading Volume Activity (TVA). Penelitian ini menggunakan pendekatan event study dengan periode pengamatan tujuh hari sebelum dan tujuh hari sesudah tanggal pengumuman pembentukan Danantara pada 24 Februari 2025. Sampel penelitian terdiri dari 11 perusahaan BUMN yang dipilih menggunakan teknik purposive sampling. Abnormal return dianalisis menggunakan One Sample T-test, sedangkan trading volume activity dianalisis menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa pengumuman pembentukan Danantara tidak menimbulkan abnormal return yang signifikan, sehingga pasar tidak memberikan respons yang signifikan melalui perubahan harga saham selama periode pengamatan. Namun demikian, trading volume activity menunjukkan perubahan yang signifikan setelah pengumuman, yang mengindikasikan bahwa investor merespons informasi pembentukan Danantara melalui peningkatan aktivitas perdagangan saham. Hasil penelitian menunjukkan bahwa reaksi pasar terhadap pembentukan Danantara lebih banyak tercermin melalui aktivitas perdagangan saham dibandingkan perubahan harga saham karena investor masih cenderung bersikap wait and see terhadap implementasi dan dampak jangka panjang kebijakan tersebut.
Co-Authors Adinda Suci Cahya Ningtyas Agista Dwi Praticha Nur Anjelia Cahyani, Nadhifa Risma Dewi Prastiwi Dian Anita Nuswantara Elisya Mufadilah Fifi Arianti Haladi, Athira Yasmin Hanum Fatikha Rakhmawati Hariyati Ike Alvinurnita Tristanti Intan Ayu Nuraini Laya Alil Thohiroh Lintang Venusita Loggar Bhilawa Made Dudy Satyawan Mariska, Suranita Miati Hana Pertiwi Muswanto, Stephanie Immanuel Nabila Izza Syakira Ningtyas, Adinda Suci Cahya Nuraini, Intan Ayu Pujiono Pujiono Putri, Reri Agustya Putri Soetomo, Fernando Yorhans Syakira, Nabila Izza Thohiroh, Laya Alil Vanessa Radia Azarine Wydianti, Lilyana