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All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Indira Shinta Dewi
Universitas Satya Negara Indonesia
Economics, Econometrics & Finance

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OPINI AUDIT GOING CONCERN DAN FAKTOR YANG MEMPENGARUHINYA Indira Shinta Dewi
Jurnal Liabilitas Vol 7 No 2 (2022): Volume 7 No.2, Agustus 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (384.669 KB) | DOI: 10.54964/liabilitas.v7i2.222

Abstract

Obtaining empirical evidence of how the effect debt default,finacial distress , Audit Opinion Preceding Years is the goal of this study This study focused on manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2019-2021. 317 number of observations sample obtained by the method nonprobability sampling purposive sampling technique. The analysis technique used in this research is logistic regression analysis. The analysis showed that the  profitability, and leverage has no effect on tax avoidance. Sales growth has  negative effect on tax avoidance
ANALISIS DETERMINAN AGRESIVITAS PAJAK PERUSAHAAN MANUFAKTUR Indira Shinta Dewi; Nia Tresnawaty
Jurnal Liabilitas Vol 8 No 1 (2023): Volume 8 No.1, Februari 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v8i1.249

Abstract

By using earnings management proxies, company size, and company liquidity, empirical data on how tax aggression affects manufacturing companies in Indonesia. between 2018 and 2022, the Indonesia Stock Exchange will be the main focus. Data processing uses Statistical Product and Service Solution for Windows version 24 (SPSS 24) and Microsoft Excel.Purposive sampling was used to collect 211 data. Multiple regression analysis is a data analysis method. The findings of the analysis show that liquidity has an impact on tax aggression more than firm size and earnings management. Based on the results of the F test, firm size, liquidity, and earnings management all have an effect on tax aggression. Keywords: Profit Manajemen, Company Size,Liquidity And Tax Aggressiveness
Co-Authors Dita Nur Khafi Kemia Indriyani Nia Tresnawaty Wiji Lestari Yulianti Putri Wulandari