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PENGARUH RETURN ON ASSETS, LEVERAGE, DAN PENGUNGKAPAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Febriani, Erika; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32367

Abstract

This study was implemented in order to measure the relationship between asset returns, leverage, and corporate governance on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. Sourced from secondary data through the official website of the Indonesia Stock Exchange, this study involved 93 samples with a period of three years. Data processing was carried out using E-view 10 software. This study concluded that the return on assets was stated to have a significant positive effect on tax avoidance, leverage was stated to have a significant positive effect on tax avoidance, and controlled by a company that was stated to significantly influence tax avoidance.
PENGARUH LIKUIDITAS, LEVERAGE, DAN PROFITABLITAS TERHADAP KESULITAN KEUANGAN DI BURSA EFEK INDONESIA Fredy, Hans; Trisnawati, Estralita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35315

Abstract

The purpose of this study is to obtain empirical evidence of the effect of liquidity, leverage, and profitability on financial distress in bank companies listed on the Indonesia Stock Exchange during 2019-2021. This research was conducted using a sample of 28 bank companies with the sample selection method used was purposive sampling. The results show that liquidity has a significant positive effect on financial distress, leverage has effect but no significant on financial distress, and profitability has no significant negative effect on financial distress.
Co-Authors Afriani, Yossy Agustin, Ricy Dwi Aloysius Alvin Amrie Firmansyah Andre Sumingtio Angelica Christabelle Angelina, Vivian Anggeni, Tasya Anggreany, Elva Antonius, Jenifer Apriyanto, Reinardus Prasetyo Arista, Paula Bella Anggelina Budiono, Herlina CHANDRA, SANTOSO Chandra, Welly Charistine Charistine Claudianita, Felicia Cynthia, Vanessa Damestar Hutagalung David Manuel Emanuel, Richard Evieryata Febriani, Erika Francis Francis Fredy, Hans Galatio, Esterline Garten Huang, Lina Go, Feibi GUNA, WELVIN I Gunawan, Devina Gunawan, Yohandy Hansen Wijaya Harryanto Harryanto Hartono Hartono Hendrawan Hendrawan Herlin Tundjung Setijaningsih, Herlin Tundjung Hizkiel, Yusak David Indrajati, MF Djeny Intan Permata Sari intan permata sari Ira Ratna Sari Haryanto Putri Ira Ratna Sari Haryanto Putri Ivan Sebastian Januardi Januardi Januardi Januardi Jap, Yustina Peniyanti Jayanto, Veronica Jimmy Jimmy Josephine, Kezia Juniati Gunawan Juniati Gunawan, Juniati Leovika, Leovika Lie, Chyntia Marilyn Marilyn Marlina Permatasari Melsandy , Florensia Melyawati Melyawati Melyawati Melyawati MEYLISA JANUAR ISKANDAR Michelle, Michelle Mutiara, Shalsabilla Desi Ngesthi, Priscilla Oliviane NINI NINI Nisei, Bella Dwi Amalistie Nugraha, Meilisa Tri P Helen Widjaja Piserah, Maya Pricillia, Fanny Priscilia, Giovani Putra, Bryan Johannes Putra, Fransiscus Febryan Awiredjo Reynold Ari Renaldo Ticoalu Roy Sembel Roy Sembel Ruenli, Evangeline Davina Sandi Sandi Sandi Sandi Sandra, Silvia Santi Amalya Amini Sari , Intan Permata Shadrina, Ghina Sonny, Sonny SRI RAHAYU Sriwati Sriwati Sriwati Sriwati Stefanie Martchellia Suteja Sugiarto, Claudia Sulyanto, Pranandang SUSAN SUSAN Susanti, Olivia Sutjipto, Vanessa Fonda Sutrisno, Felicia Tan, Reynaldo Tania Alvianita Pramudya Timothy Tjandra Tjandra, Timothy Vania Magdalena Vania Vashtiany Sofyan Verawati Verawati Waluyo Welvin I Guna Wibowo, Jevennie Widiani, Viny Yoga Yuniadi