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All Journal Jurnal Ilmiah Akuntansi Peradaban Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah
Cahyani Nuswandari
Universitas Stikubank (UNISBANK)
Economics, Econometrics & Finance

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IDENTIFIKASI POTENSI FINANCIAL DISTRESS MENGGUNAKAN RASIO KEUANGAN PADA PERUSAHAAN SEKTOR INDUSTRI MANUFAKTUR Azira Vella Safa; Cahyani Nuswandari
Jurnal Ilmiah Akuntansi Peradaban Vol 8 No 2 (2022)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v8i2.30619

Abstract

This study aims to examine and analyze the effect of liquidity ratios, profitability ratios, activity ratios, and leverage ratios on financial distress. The object of research used is the manufacturing industry sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. This research uses logistic regression analysis method. The technique in selecting the sample is non-probability sampling with a purposive sampling approach which produces a total of 649 data. The results showed that the liquidity ratio had no effect on financial distress, the profitability ratio had a negative effect on financial distress, the activity ratio had a negative effect on financial distress, and the leverage ratio had a positive effect on financial distress. Keyword: Liquidity Ratio, Profitability Ratio, Activity Ratio, Leverage Ratio, Financial Distress
DETERMINAN TAX AVOIDANCE STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN PERIODE 2019-2021 Siti Sundari; Cahyani Nuswandari
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Tax avoidance is an act of tax avoidance that is carried out legally or in other words does not violate the applicable tax laws in Indonesia, namely by exploiting the weaknesses of these regulations or with certain schemes. This study aim to re-examine several variiables the influence tax avoidance, namely variables of profitabilty, leverage company size, audit committee and executive charater in mining sector companies listed on the stock exchange in 2019-2021. Determination of the sample of this study using purposive sampling method. The research data analysis method uses multiple regression analysis. The results showed that leverage, company size, audit committee and executive character had no effect on tax avoidance while profitability had a significant positive effect on tax avoidance.
Co-Authors Azira Vella Safa Siti Sundari