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This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
Saprudin Saprudin
STIE Jayakarta Jakarta
Economics, Econometrics & Finance

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THE INFLUENCE OF CORPORATE GOVERNANCE ON TAX AVOIDANCE (STUDY ON BASIC INDUSTRY AND CHEMICALS COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) Saprudin Saprudin; Revan Andhitiyara; Ribkha Putri Dameria
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 1 (2022): IJEBAR
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i1.4717

Abstract

This research aims to determine the influence of corporate governance consisting of managerial ownership, board of commissioners structure, audit committee and audit quality, on tax avoidance on basic industry and chemicals companies listed on the Indonesia Stock Exchange in 2017-2019. The variables studied were managerial ownership, board structure, audit committee and audit quality. The type of research used is causative, which uses population data from 78 companies listed on the Indonesia Stock Exchange. The sampling method used in this study was purposive sampling and obtained 13 companies that passed the criteria. The results showed that managerial ownership and audit quality had a significant impact on tax avoidance, while the structure of the board of commissioners and audit committee had no significant effect on tax avoidance. The implementation of corporate governance has a significant effect in tax avoidance activities.
The Effect of Liquidity and Leverage on Profitability (Case Study on PT Industri Jamu and Farmasi Sido Muncul, Tbk) Saprudin Saprudin; Samuel Soaloon Sitompul; Rina Dameria Napitupulu; Revan Andhitiyara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7038

Abstract

The Effect of Liquidity and Leverage on Profitability aims to test the effect of whether Liquidity and Leverage affect Profitability in sidomuncul herbal and pharmaceutical industry companies listed on the Indonesia Stock Exchange (IDX).The method used in this study is a multiple regression method to determine the influence of variables related to the study.The results of the study revealed a simultaneous F test, namely the calculated value F = 5.350. The value of 5,350>3.47, thus Ho is rejected and H3 is accepted, means that there is an influence between Liquidity (X1) and Leverage (X2) simultaneously on the Profitability (Y) of companies listed on the Indonesia Stock Exchange in 2016-2021.Based on this, it is recommended that further research use other methods in classifying, using different measurements such as variable size using the stock market value log size, profitability using operating ratio, return to equity, return on investment, so that the sample to be used becomes wider so that subsequent researchers can describe the actual situation as a whole.
Co-Authors Revan Andhitiyara Revan Andhitiyara Ribkha Putri Dameria Rina Dameria Napitupulu Samuel Soaloon Sitompul