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All Journal Jurnal Ekonomi, Bisnis dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi
Ahmad Zaki Mubbarok
Universitas Muhammadiyah Tangerang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, KOMISARIS INDEPENDEN, KECUKUPAN MODAL TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING Arde Lianti; Hesty Ervianni Zulaecha; Hamdani Hamdani; Ahmad Zaki Mubbarok
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 1 No. 4 (2022): Desember: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1076.197 KB) | DOI: 10.58192/ebismen.v1i4.148

Abstract

The purpose of this study was to determine the effect of leverage, profitability, company size, company age, Capital Adequacy (Capital Adequacy Ratio) and independent commissioners on Islamic social reporting (ISR). The research time period used is 6 years, namely the 2015-2020 period. The population of this research is Islamic Bank. The sampling technique used a purpose sampling technique. The type of data used is secondary data obtained from the official website of each Islamic Bank. The analysis method used is panel data regression. The results showed that leverage (DER) had a negative effect on Islamic social reporting (ISR), while profitability (ROE), company age and independent commissioners had no effect on Islamic social reporting (ISR). while company size and Capital Adequacy (Capital Adequacy Ratio) have a significant effect on the disclosure of Islamic Social Reporting (ISR) at Islamic Bank in Indonesia and Then together, the variable leverage (DER), profitability (ROE), company size, company age, Capital Adequacy and independent commissioners have an effect on Islamic social reporting (ISR).
PENGARUH PROFITABILITAS, KOMISARIS INDEPENDEN, CAPITAL INTENSITY DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Izdahara Afrina; Dirvi Surya Abbas; Imam Hidayat; Ahmad Zaki Mubbarok
Akuntansi Vol. 1 No. 4 (2022): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i4.112

Abstract

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue. The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.
Co-Authors Abbas, Dirvi Surya Arde Lianti Hamdani Hamdani Hesty Ervianni Zulaecha Izdahara Afrina RR. Ella Evrita Hestiandari