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All Journal Jurnal Ekonomi Trisakti Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Abubakar Arif
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Economics, Econometrics & Finance

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PENGARUH RISIKO KREDIT DAN UKURAN PERUSAHAAN TERHADAP NET INTEREST MARGIN (NIM) DI SEKTOR PERBANKAN Abubakar Arif
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.187 KB) | DOI: 10.25105/jipak.v13i1.4955

Abstract

The purpose of this study was to examine the effect of credit risk and company size on Net  Interest Margin (NIM) in the banking sector. The samples used are banks that fall into the category of BUKU 1 to BUKU 4 banks, totaling 99 banks with observation periods from 2010 to 2014. The sampling technique uses purposive sampling. The analysis method used is multiple regression with data panel. The chosen model is Fixed Effect Model (FEM). The results showed that the size of the company had a negative and significant influence on net interest margins while credit risk had no significant effect on the net  interest margin.
PENGARUH PROFITABILITAS, CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK Wisnu Febryanzah Prasetyo; Abubakar Arif
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14365

Abstract

This study aims to analyze the influence of profitability, corporate social responsibility, leverage, dan capital intensity on tax avoidance in manufacturing companies listed on Indonesia Stock Exchange in 2015-2019. The data used are secondary data consist of company’s financial report and sustainability report. This study is a quantitative study with data testing carried out by descriptive statistical analysis, panel data regression model test, classical assumption test and hypothesis test. By using purposive sampling, there are 11 companies that are used based on predefined criteria with a total of 55 samples. The data analysis use multiple linier regression. The results of this study showed that the leverage have significant positive effect on tax avoidance; profitability have significant negative effect on tax avoidance; corporate social responsibility and capital intensity have no significant effect on tax avoidance.
Co-Authors Wisnu Febryanzah Prasetyo