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PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Silaban, Dewi Hariani; Siregar, Dina Arfianti; Safrida, Eli; Napitupulu, Ilham Hidayah
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17430422

Abstract

This study was conducted to examine the effect of good corporate governance and corporate social responsibility on the financial performance of companies. The dependent variable in this research is financial performance, which is measured using Return on Assets (ROA). The independent variables include independent commissioners, the board of directors, the audit committee, managerial ownership, institutional ownership, and corporate social responsibility. This research uses secondary data obtained from annual reports and sustainability reports of mining sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample consists of 18 companies, resulting in a total of 72 observations selected using the purposive sampling method. Data analysis was carried out using multiple linear regression with the assistance of SPSS version 26. The results show that institutional ownership has a significant effect on financial performance, as higher institutional ownership provides stronger control over management and encourages more rational and efficient decision-making. Meanwhile, independent commissioners, the board of directors, the audit committee, managerial ownership, and corporate social responsibility do not have a significant effect on financial performance. Keywords: Kinerja Keuangan, Good Corporate Governance and Corporate Social Responsibilitity
Pengaruh Leverage, Return on Assets, dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan LQ-45 yang Terdaftar di Bursa Efek Indonesia Sitopu, Chintya Lauren; Situngkir, Anggiat; Napitupulu, Ilham Hidayah; Syahputra, Rizki
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.892

Abstract

This study aims to empirically analyze the effect of leverage, return on assets, and firm size on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange during the 2019–2024 period. The research population consists of 45 companies, with purposive sampling resulting in 6 firms as the sample, based on the following criteria: consistently included in the LQ45 index throughout the study period, publishing complete annual financial statements, and  providing relevant data for calculating the research variables. Data collection was carried out using documentation of annual financial statements obtained from the official website of the Indonesia Stock Exchange. Data analysis was conducted using a quantitative approach through multiple linear regression with the aid of SPSS version 25, which included descriptive statistics, classical assumption tests, regression analysis, and hypothesis testing. The findings indicate that leverage and return on assets do not have a significant effect on tax avoidance, while firm size has a significant effect on tax avoidance among LQ45 companies listed on the Indonesia Stock Exchange for the 2019–2024 period. These results provide implications for tax authorities to enhance monitoring of large companies, as well as for investors and creditors as a consideration in decision-making. The limitation of this study lies in the small sample size and relatively short observation period. 
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Ardiani, Irma; Situngkir , Anggiat; Napitupulu, Ilham Hidayah; Susilawati , Susilawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.893

Abstract

This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance. 
Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Salsabillah, Ananda; Gultom, Selfi Afriani; Napitupulu, Ilham Hidayah; Safrida, Eli; Nofianna, Siti Asnida
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 2 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i2.410

Abstract

This research aims to analyze the effect of profitability, leverage and company size on firm value in energy sector companies listed on the Indonesia Stock Exchange. The Dependent Variable used in this study is Company Value, while the Independent Variables used are Profitability, Leverage, and Company Size. The type of data used is primary data. The sampling technique in this study was purposive sampling method. The sample in this study amounted to 20 companies and 100 observation data. The data collection technique used in this research is using documentation techniques. Data is collected based on annual reports and audited financial reports of energy sector companies for the period 2018 – 2022 which can be accessed through the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS software version 25. The t statistical test results show that the profitability ratio has an effect on firm value, with a significance level of 0.000. Leverage ratio has no effect on firm value, with a significance level of 0.05. The firm size ratio has no effect on firm value, with a significance level of 0.05.
Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak di KPP Pratama Medan Petisah Sari, Putri Amalia; Napitupulu, Ilham Hidayah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1786

Abstract

This study aims to analyze the influence of tax knowledge, tax authoritiy services, tax sanctions on taxpayer compliance at KPP Pratama Medan Petisah with a research sample of 33 account representatives (AR). The type of data used is primary data. The analysis technique used in this study is multiple linear regression analysis. The results of the study indicate that partially tax knowledge has a significant effect on taxpayer compliance at KPP Pratama Medan Petisah while tax authority services and tax sanctions do not have a significant effect on taxpayer compliance.   Abstrak Penelitian ini bertujuan untuk menganalisis  mengenai pengaruh pengetahuan perpajakan, pelayanan fiskus, sanksi perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Medan Petisah dengan sampel penelitian sebanyak 33 account representative (AR). Jenis data yang digunakan adalah data primer. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak pada KPP Pratama Medan Petisah sedangkan pelayanan fiskus dan sanksi perpajakan tidak perpengaruh signifikan terhadap kepatuhan wajib pajak.
Pengaruh Kesadaran, Sanksi, dan Sosialisasi terhadap Kepatuhan Membayar PBB Pegawai Bank Sumut Medan Siregar, Putri Fadhilah; Situngkir, Anggiat; Sibarani, Pirma; Napitupulu, Ilham Hidayah
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 2 (2025): Edisi Agustus
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i2.1988

Abstract

This study aims to analyze the influence of taxpayer awareness, tax sanctions, and tax socialization on taxpayer compliance at PT Bank Sumut, Medan Coordinator Branch Office. The study was conducted by involving 126 respondents as a sample. The type of data used is primary data obtained directly from respondents through research instruments. Data analysis was carried out using multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of the study indicate that partially the variable of taxpayer awareness has a positive and significant effect on taxpayer compliance. Conversely, the variables of tax sanctions and tax socialization do not show a significant effect on the level of taxpayer compliance in paying Land and Building Tax at PT Bank Sumut, Medan Coordinator Branch Office.   Abstract Penelitian ini bertujuan menganalisis pengaruh kesadaran wajib pajak, sanksi perpajakan, dan sosialisasi pajak terhadap kepatuhan wajib pajak pada PT Bank Sumut Kantor Cabang Koordinator Medan. Penelitian dilakukan dengan melibatkan 126 responden sebagai sampel. Jenis data yang digunakan merupakan data primer yang diperoleh langsung dari responden melalui instrumen penelitian. Analisis data dilakukan menggunakan regresi linear berganda untuk mengetahui pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara parsial variabel kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sebaliknya, variabel sanksi pajak dan sosialisasi pajak tidak menunjukkan pengaruh yang signifikan terhadap tingkat kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di PT Bank Sumut Kantor Cabang Koordinator Medan.