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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomika dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomika dan Bisnis
Maya Aresteria
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Leverage, Profitabilitas dan Good Corporate Governance Terhadap Tax Avoidance: Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Fadhilah Nurul Hanifah; Maya Aresteria
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.4094

Abstract

The Indonesian government requires large revenues to finance development, with taxes as the main source. Although tax revenues are increasing, there are still challenges in maximizing revenues from the mining sector. Factors such as leverage, profitability, and corporate governance can affect tax avoidance practices. This study aims to examine whether leverage, profitability and good corporate governance affect tax avoidance in these companies. The population used in this study were mining companies in the energy sector listed on the Indonesia Stock Exchange (IDX). The sample was selected through purposive sampling technique, namely selective sampling based on certain objectives or characteristics of the population with a consideration. The data used in this study were obtained through the documentation method. This research is a type of descriptive quantitative research. Data analysis is in the form of multiple linear regression. In this study, variable processing was carried out using the Statistical Product and Service Solution (SPSS) software program. The results of the study indicate that leverage has a significant effect on tax avoidance. Profitability has no significant effect on tax avoidance. The independent board of commissioners has no effect on tax avoidance. Institutional ownership has no effect on tax avoidance. The audit committee has a significant effect on tax avoidance.
Determinasi Pengungkapan Laporan Keberlanjutan pada Sektor Energi dan Bahan Baku Denyra Chaerunisya; Maya Aresteria
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3839

Abstract

This study is motivated by inconsistent sustainability disclosure practices and greenwashing in natural resource-based industries amid increasing demands for corporate transparency and accountability. The study aims to analyze the influence of profitability, leverage, independent commissioners, and audit committees on Sustainability Report disclosure, with firm size serving as a control variable. The theoretical framework of this study is based on stakeholder theory. The research method employs a quantitative approach using purposive sampling of energy and basic materials sector issuers listed on the Indonesia Stock Exchange for the 2022–2024 period. Secondary data comprising 60 observation samples were obtained from the companies’ annual reports and sustainability reports. Data analysis was conducted using multiple linear regression via IBM SPSS software version 26. The results indicate that profitability, proxied by Return on Assets (ROA), has a significant negative effect on Sustainability Report disclosure. Meanwhile, leverage, independent commissioners, and audit committees do not have a significant effect on Sustainability Report disclosure. This study concludes that profitability is a factor influencing Sustainability Report disclosure, whereas the corporate governance mechanisms examined have not been able to increase in Sustainability Report disclosure. The implications of this research show the importance of increasing corporate commitment to expanding sustainability disclosures and strengthen corporate governance functions to support transparency in reporting. Future research is encouraged to consider other variables and a longer observation period in order to provide a more comprehensive explanation of sustainability reporting.
Co-Authors Apip Apip . Deddy Sulestiyono Denyra Chaerunisya Fadhilah Nurul Hanifah Radya David Arnawa Radiktya Rosyadah Fairuz Hitotsu Rufi Ayu Suryoningrum