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Journal : JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Faricha Aulia Ananda; Ratna Herawati; Almira Santi Samasta
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8306

Abstract

This study aims to analyze the effect of size of the company, Profitability, Leverage and Sales Growth on Tax Avoidance. The study population is industial companies listed on the Indonesia Stock Exchange in 2018-2021. Data is taken from the financial statements of selected companies by sampling using a purposive sampling method. Before the data were analyzed, a classic assumption test was carried out consisting of the Data Normality Test, the Heteroscedasticity Test, the Auto Correlation Test and the Multicollinearity Test. Data analysis performed was descriptive statistical analysis, t test (partial) and F test with multiple linear regression. The results showed that size of the company and profitability had a significant effect on tax avoidance.
Profitabilitas, Leverage, Dan Struktur Modal: Apakah Berdampak Terhadap Nilai PerusahaanProfitabilitas, Leverage, Dan Struktur Modal: Apakah Berdampak Terhadap Nilai Perusahaan Setyani, Renny; Herawati, Ratna; Kustya Ulfa, Adilla; Resha Fatmawati, Elia
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.11049

Abstract

This study was conducted with the aim of analyzing the impact of profitability (ROE), leverage (DAR), and capital structure (DER) on firm value (PBV) in energy sector companies for the 2019-2022 period. The data used in this study are secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The sample of this study used purposive sampling method and obtained data as many as 28 energy companies that met the predetermined criteria. The analysis method in this study uses regression analysis method. The results of the data analysis conducted show that profitability impacts firm value, while leverage and capital structure have no impact on firm value.