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All Journal SYUKUR (Jurnal Inovasi Sosial dan Pengabdian Masyarakat) Jurnal Ilmiah Wahana Akuntansi PERDULI: Jurnal Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing PENG: Jurnal Ekonomi dan Manajemen Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin Indonesia Economic Journal IJEMA
Hera Khairunnisa
Faculty Of Economics, Universitas Negeri Jakarta, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kondisi Keuangan dan Kondisi Pajak terhadap Cost of Debt Merdhania Khusumaningrum; Nuramalia Hasanah; Hera Khairunnisa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2002

Abstract

This study analyzes the effect of financial conditions and tax conditions on the cost of debt. The financial conditions in this study are firm size, capital structure, and profitability. The tax conditions in this study are tax avoidance and tax risk. The analysis technique used in this study is panel data regression analysis and processed using EViews version 13. The population in this study were Hotel, Restaurant and Tourism industry companies for the 2018-2022 period which were selected using the purposive sampling method and a sample of 135 was obtained over 5 years. The results of this study shows that firm size has an effect on the cost of debt. Meanwhile, capital structure, profitability, tax avoidance and tax risk have no effect on the cost of debt.
Analisis Determinan Tax Avoidance pada Perusahaan Sub-Sektor Minyak, Gas, dan Batu Bara Jessica Firda Aulia; Nuramalia Hasanah; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Integrating Environmental Economics and Business Innovation f
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/p90nnd43

Abstract

This study is a quantitative study that aims to examine and analyze the influence of capital intensity, thin capitalization, foreign ownership, and audit committees on tax avoidance. The data used in this study is secondary data obtained from the financial reports of companies in the energy sector, specifically the oil, gas, and coal sub-sectors, listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The sample selection was conducted using purposive sampling based on specific criteria, resulting in a total of 38 company samples. Hypothesis testing was conducted using panel data regression analysis, with the support of EViews 13 software. The results of the analysis indicate that capital intensity and thin capitalization have a significant effect on tax avoidance. In contrast, foreign ownership and the audit committee do not have a significant effect on tax avoidance.
Analisis Pengaruh Green Accounting, Sales Growth, dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Energi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023 Andi Almaira Ardiansyah; Adam Zakaria; Hera Khairunnisa
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2025): Oktober-Desember, Integrating Environmental Economics and Business Innovation f
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/e99bdt17

Abstract

This study aims to provide empirical evidence on the influence of green accounting, sales growth, and good corporate governance on the financial performance of energy companies in Indonesia. Financial performance is measured using Return on Equity (ROE). The study employs a quantitative method using secondary data sources obtained from companies annual reports and sustainability reports. The population of this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. A total of 120 observation sample were selected using purposive sampling and analyzed using panel data regression analysis with EViews 13 software. The results show that sales growth has a positive and significant effect on financial performance, while green accounting and good corporate governance do not have a significant effect on financial performance.
Co-Authors Aji Ahmadi Sasmi Andi Almaira Ardiansyah Andi Iskandar Dinata Anggi Novia Fitriani Anisa Putri Isnaini Azzahra Ramadhan Bambang Tutuko Chika Aulia Choirul Anwar Christian Wiradendi Wolor Daffa Nur Arkan Destria Kurnianti Dwi Handarini Dwi Kismayant Respati Dwi Kismayanti Respati Dwi Linda Kusuma Eka Septariana Puspa Etty Gurendrawati Fatma Nurul Fiqih Adillah I Gusti Ketut Agung Ulupui Intan Ariza Farhanah Jessica Firda Aulia Karuniana Dianta Arfiando Sebayang Lismacahya Prillia Marsellisa Nindito Marsofiyati Marsofiyati Marsyandi Aulia Merdhania Khusumaningrum Mohd Hasimi Yaacob Muhammad Yusuf Mundhiharno Mustofa Haqmaliah Musyaffi, Ayatulloh Michael Nabila Zahra Nasution, Hafifah Ni Made Divani Safitri Nuramalia Hasanah Petrolis Persada Ratna Anggraini Reza Ayu Lestari Rini Fatimah Rochma Sudiati Sekar Ayu Pertiwi Sumardi Tresno Eka Jaya Trisni Suryarini Umi Widyastuti Wirarti Anindhita Yuda Zakaria, Adam