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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
yunia amelia
Universitas Lampung, Lampung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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Analisis Kebijakan Hutang pada Subsektor Kontruksi dan Bangunan di Indonesia Nurkomala Nurkomala; Yuliansyah Yuliansyah; yunia amelia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 3 No. 4 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i4.1398

Abstract

Purpose: This article aims to find out how the independent variable affects the dependent variable. Asset growth, liquidity, and profitability are independent variables; debt policy is the dependent variable. Method: The types and sources of data in this study are quantitative research, with data sources through the Indonesian Stock Exchange web. The data used in this study is the ratio of asset growth, liquidity, and profitability, with the determination of the sample using the porposive sampling method and produces 51 samples of construction and building sub-sector companies. The reason for using the construction and building sub-sector is because the company is overshadowed by a higher debt burden since 2018 plus the Covid-19 pandemic. The analysis used in this study is multiple linear regression analysis using the software SPSS 26. Results: The result showed that indicate the asset growth and Profitability, liquidity, and variability all have a substantial negative impact for the policy of debt. Liquidity also has a significant positive impact on debt policy. Limitation: This research was only conducted at used only revolves around the building and construction that in 2018 until 2020, firms from the subsector should be registered on the Indonesia Stock Exchange Contributions: This exploration has contributed to the enrichment of aspects of the management accounting literature, especially in construction and building sub-sector companies.
Pengaruh Corporate Social Responsibility terhadap Agresivitas Pajak Olga Vitaloka; R. Weddie Andriyanto; Yunia Amelia; A. Zubaidi Indra
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1718

Abstract

Purpose: This research aims to examine the effect of corporate social responsibility (CSR) on tax aggressiveness. Methodology: The type and source of data in this study is quantitative research, with data sources through the web of BUMN companies. The data used in this study are aggressiveness tax and CSR. sample determination using porposive sampling method and produce 35 samples of BUMN companies. The reason for using a BUMN company is because it is the biggest contributor in taxation. The analysis used in this study is multiple linear regression analysis using SPSS 26 software. Results: The results of the study show that CSR with a net fiscal income of more than 5% has an influence on tax aggressiveness. Meanwhile, CSR with a net fiscal income of less than 5% has no effect on tax aggressiveness Limitations: This research was only conducted by BUMN companies from 2015 to 2019. Contribution: This exploration has contributed to the enrichment of aspects of the financial accounting literature, particularly on the taxation of BUMN companies.
Co-Authors A. Zubaidi Indra Nurkomala Nurkomala Olga Vitaloka R. Weddie Andriyanto Yuliansyah Yuliansyah