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Natrion
Universitas Satya Negara Indonesia
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Evaluasi Pengaruh DAR, ROA, Dan Kepemilikan Institusional Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Pemoderasi Lina Royani; Natrion; Tagor Darius Sidauruk; Heriston Sianturi
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.613

Abstract

This study analyzes the role of institutional ownership, return on assets (ROA), and the debt to asset ratio (DAR) in influencing tax avoidance, and further explores the moderating role of corporate financial performance in property firms listed on the Indonesia Stock Exchange (IDX) throughout the 2020–2024 period. A quantitative approach is employed as the study method by utilizing document-based secondary data in the form of annual financial reports from 11 property companies that meet the purposive sampling criteria. Multiple linear regression analysis is applied to examine the data with financial performance incorporated as a moderating variable. The partial test results indicate that institutional ownership and ROA affect tax avoidance practices, whereas the debt to asset ratio (DAR) does not have a statistically significant effect. Moreover, financial performance is found to amplify the linkage between institutional ownership, ROA, and DAR in explaining tax avoidance practices among property sector firms.
Analisis Dampak Pajak Tangguhan, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Retail Sri Waluya; Asrul Guc; Natrion
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 12 No 1 (2026): Volume 12 Nomor 1 Tahun 2026
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v12i1.672

Abstract

ABSTRACT Financial statements can be defined as documents that present information regarding the financial condition of an entity, whether a company or organization, over a specific period. This study aims to determine the effect of deferred tax, company size, and sales growth on earnings management (an empirical study of retail companies listed on the IDX 2020–2024). The study population consisted of retail companies listed on the Indonesia Stock Exchange for the 2020-2024 period. A total of 40 companies were sampled. The sampling technique used purposive sampling. The data analysis method used multiple linear regression analysis with SPSS version 24 software. The type of data used in this study was secondary data obtained from annual reports and company sustainability reports. The results indicate that deferred tax burden has an effect on earnings management, company size has an effect on earnings management, while sales growth has no effect on earnings management
PEMBERDAYAAN PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) MELALUI PENGUATAN KOMPETENSI PENGELOLAAN MODAL USAHA Indira Shinta Dewi; Christina; Yuslinda Nasution; Natrion; Tagor Darius Sidauruk
Jurnal Pengabdian Masyarakat Satya Widyakarya Vol. 4 No. 2 (2026): JASW Vol. 04 No. 02 (2025) April - September 2026
Publisher : Lembaga Penelitian, Publikasi, & Pengabdian kepada Masyarakat, Universitas Satya Negara Indonesia (LP3M-USNI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/jasw.v4i2.135

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung aktivitas ekonomi masyarakat. Namun, pelaku usaha mikro masih menghadapi kendala dalam pengelolaan modal kerja, pemilihan sumber dana, pengelolaan kas, piutang, dan persediaan. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan meningkatkan literasi keuangan dan kapasitas manajerial pelaku UMKM dalam mengelola modal kerja secara lebih efektif. Kegiatan dilaksanakan pada 10 Juni 2026 di lingkungan RT. 003 / RW. O1, Kelurahan Pisangan, Kecamatan Ciputat, Tangerang Selatan, dengan melibatkan 20 pelaku UMKM. Metode pelaksanaan menggunakan pendekatan partisipatif melalui ceramah interaktif, diskusi, tanya jawab, studi kasus sederhana, dan pendampingan akademik. Materi meliputi konsep modal kerja kuantitatif, sumber pendanaan, pengelolaan kas dan saldo kas minimum, serta pengelolaan investasi pada piutang dan persediaan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pengelolaan modal kerja dan kemampuan mengidentifikasi permasalahan keuangan usaha secara lebih sistematis. Peserta mulai memahami pentingnya menentukan kebutuhan modal kerja, memilih sumber pendanaan sesuai kapasitas usaha, memisahkan keuangan usaha dan pribadi, mengendalikan piutang, serta mengoptimalkan persediaan. Kegiatan ini memberikan fondasi pengetahuan yang relevan untuk mendukung efisiensi operasional, likuiditas, dan keberlanjutan UMKM.
Co-Authors Abdul Kholiq Asrul Guc Christina Christina Christina Darlius Dian Mahardika Dеոոy AIfiaոsyah Elianur Filda Inacha Zuki Heriston Sianturi Heriston Sianturi Indira Shinta Dewi Jahormin Simarmata Kukuh Pangesti, Shalma Lam Minar Lina Royani Marce Jumniati Nawa Mirawati Dewi Novriyanti Siagian Nurianti rachmawati, budi Rizka Diah Rahmawati Sianturi, Heriston Simamarta, Jahormin Simarmata, Jahormin Sri Lestari Sri Rahmawati Sri Waluya Tagor Darius Sidauruk Tony Renhard Sinambela Veronica Dita Yuslinda Nasution Yusup Agus