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All Journal Tangible Journal Golden Ratio of Auditing Research
Annas Lalo
STIEM Bongaya
Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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PENGARUH PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dhea Octaviany; Hisnol Jamali; Annas Lalo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.350

Abstract

Penelitian ini mengkaji profitabilitas dan kepemilikan institusional terhadap penghindaran pajak sektor pertambangan di Bursa Efek Indonesia. 56 perusahaan digunakan sebagai populasi. Sampel menggunakan metode sampling yang ditargetkan. Sampel sebanyak 51 perusahaan yang memenuhi kriteria sampling digunakan. Analisis yang digunakan adalah regresi data panel dengan menggunakan Software Eviews versi 12, dan hasilnya menunjukkan bahwa profitabilitas memberikan kontribusi negatif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional memberikan kontribusi positif dan signifikan terhadap penghindaran pajak.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dhea Octaviany; Hisnol Jamali; Annas Lalo
Tangible Journal Vol 8 No 1 (2023): Vol. 8 No.1 Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i1.350

Abstract

Penelitian ini mengkaji profitabilitas dan kepemilikan institusional terhadap penghindaran pajak sektor pertambangan di Bursa Efek Indonesia. 56 perusahaan digunakan sebagai populasi. Sampel menggunakan metode sampling yang ditargetkan. Sampel sebanyak 51 perusahaan yang memenuhi kriteria sampling digunakan. Analisis yang digunakan adalah regresi data panel dengan menggunakan Software Eviews versi 12, dan hasilnya menunjukkan bahwa profitabilitas memberikan kontribusi negatif dan signifikan terhadap penghindaran pajak, sedangkan kepemilikan institusional memberikan kontribusi positif dan signifikan terhadap penghindaran pajak.
The Influence of Competence and Utilization of Information Technology on the Quality of Financial Reports with Education as a Moderator: Case Study at the Finance Office of Kodam XIV/Hasanuddin as UAPPA-W Muh Alimin; Jannati Tangngisalu; Annas Lalo
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1703

Abstract

The purpose of this study is to analyze the influence of competency and utilization of information technology on the quality of financial reports, with education as a moderator (a case study at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W). The population of this study is the finance department, which has duties and responsibilities in financial management that directly and indirectly influence the quality of financial reports at the XIV/Hasanuddin Regional Military Command (UAPPA-W). Data collection was carried out by distributing 150 questionnaires to the Finance Unit of the XIV/Hasanuddin Regional Military Command (UAPPA-W). However, the minimum sample size required is 15 to 20 times the number of variables used (4 variables), resulting in a total sample size of 80. The sampling technique used an accidental method. Researchers at the Finance Office of the XIV/Hasanuddin Regional Military Command (KODAM XIV/HASANUDDIN) voluntarily completed a research questionnaire over a one-month period. Data analysis was performed using PLS SEM with the assistance of the SmartPLS 4 program. The results of this study indicate that the variables of competence and utilization of information technology have a significant positive effect on the quality of financial reports. The variable of Competence on Financial Report Quality, with Education as a Moderator, has a significant positive effect on the quality of financial reports. However, the variable of utilization of information technology has a significant negative effect on the quality of financial reports at the Finance Office of the XIV/Hasanuddin Regional Military Command (UAPPA-W).
The Effect of Environmental Accounting Disclosure and Good Corporate Governance on Environmental Performance with Financial Performance as a Moderator Josep Gilbert Ohoitimur; Eva Marin Sambo; Annas Lalo
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1876

Abstract

The Effect of Environmental Accounting Disclosure and Good Corporate Governance Mechanisms on Environmental Performance with Financial Performance as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2021–2023 Period. This study aims to determine and analyze the effect of environmental accounting disclosure and good corporate governance mechanisms on environmental performance and examine the role of financial performance in moderating the relationship. The study was conducted on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. The research method is quantitative using secondary data with a research population of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2021–2023 taken through the Indonesia Stock Exchange website, namely www.idx.co.id, the sampling technique used purposive sampling, the number of samples meeting the research criteria was 29 companies that published financial reports and sustainability reports consecutively from 2021–2023 so that 75 data were obtained. The data analysis technique used eviews 12. The results of this study indicate that environmental accounting disclosure has a significant effect on environmental performance, good corporate governance mechanisms have a significant effect on environmental performance, environmental accounting disclosure has a significant effect on environmental performance through financial performance, and good corporate governance mechanisms have a significant effect on environmental performance through financial performance.
Co-Authors Dhea Octaviany Eva Marin Sambo Hisnol Jamali Josep Gilbert Ohoitimur Muh Alimin Tangngisalu, Jannati