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All Journal Journal of Innovation Research and Knowledge Jurnal Ekonomi, Manajemen, Akuntansi
Christine Dewi Nainggolan
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PEMBAYARAN E-PAYMENT SERTA PENGARUHNYA TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE Sudung Simatupang; Ernest Grace; Christine Dewi Nainggolan; Nelly Ervina
Journal of Innovation Research and Knowledge Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i1.7801

Abstract

Nowadays, e-payment is one of the most attractive payment models for consumers in making purchases, especially with purchases made through e-commerce. The purpose of this study was to look at the e-payment system on purchasing decisions through e-commerce. The results of data analysis show that the instruments of the research variables e-payment and purchasing decisions show valid and reliable results. The value for the coefficient of determination of the research results shows the ability of the e-payment variable to explain purchasing decisions is 61%, while the rest is a variable that is not discussed in this study. The results of the regression equation Y = 7, 498 + 0.748X, this shows a positive direction coefficient value of e-payment on purchasing decisions, and the hypothesis results show positive and significant results from e-payment on purchasing decisions in e-commerce. which means that the more people use the E-Payment method, the more likely consumers are to decide to make purchases in E-commerce
Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidence: Studi Pada Perusahaan Manufaktur Food & Beverage Yang Tercatat Di BEI Aulia Rahmi; Christine Dewi Nainggolan; Liper Siregar; Rony Marthin Sitohang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15891

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan leverage terhadap tax avoidance pada perusahaan manufaktur subsektor food & beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain kausalitas. Sampel ditentukan melalui teknik purposive sampling dan diperoleh 70 perusahaan dengan 280 data observasi. Setelah dilakukan penanganan outlier, jumlah data yang layak dianalisis sebanyak 117 observasi. Variabel profitabilitas diproksikan dengan Return on Assets (ROA), leverage dengan Debt to Equity Ratio (DER), dan tax avoidance dengan Cash Effective Tax Rate (CETR). Analisis dilakukan menggunakan regresi linear berganda melalui SPSS 25 dengan pengujian asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap tax avoidance, sedangkan leverage berpengaruh negatif dan signifikan terhadap tax avoidance. Secara simultan, profitabilitas dan leverage berpengaruh signifikan terhadap tax avoidance. Temuan ini mendukung Agency Theory dan Trade-Off Theory yang menjelaskan bahwa kebijakan penghindaran pajak merupakan bagian dari strategi keuangan perusahaan yang dipengaruhi oleh kinerja laba dan struktur pendanaan.
Co-Authors Aulia Rahmi Ernest Grace Liper Siregar Nelly Ervina Rony Marthin Sitohang Sudung Simatupang