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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal EMT KITA Majalah Ilmiah Bijak Al-Kharaj: Journal of Islamic Economic and Business Reviu Akuntansi dan Bisnis Indonesia Jurnal Ilmiah Wahana Pendidikan Trilogi Accounting & Business Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Klabat Accounting Review Jurnal Ilmiah Research and Development Student Jurnal Ekonomi Bisnis dan Manajemen Jurnal Akuntansi Syariah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Profetik Jurnal Ekonomi Syariah Journal of Ekonomics, Finance, and Management Studies PESHUM Rahmah
Agus Sihono
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Esa Unggul, Daerah Khusus Ibukota Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Profitabililitas, Ukuran Perusahaan, Leverage, Likuiditas, Penghindaraan Pajak dan Pembayaran Dividen Terhadap Nilai Perusahaan Lana, Jaka; Sihono, Agus
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13365

Abstract

Nilai perusahaan mencerminkan seberapa jauh perusahaan mampu menciptakan kepercayaan dan persepsi positif dari investor serta pasar terhadap prospek bisnisnya. Riset ini bermaksud guna menganalisis dampak profitabilitas, ukuran perusahaan, leverage, likuiditas, penghindaran pajak, dan pembayaran dividen pada nilai perusahaan. Fokus penelitian diarahkan pada perusahaan yang terdata di Bursa Efek Indonesia selama periode observasi yang ditentukan. Riset ini secara khusus dilakukan pada sektor energi dengan jumlah 14 perusahaan dan total 70 sampel selama periode 2020 hingga 2024. Pendekatan yang dipakai pada riset ini adalah kuantitatif dengan metode analisis regresi linier berganda, didahului oleh pengujian asumsi klasik. Penelitian ini didasarkan pada teori sinyal, yang menjabarkan bahwasannya informasi yang disampaikan manajemen, seperti laporan keuangan, dapat menjadi sinyal penting bagi investor dalam pengambilan keputusan. Perolehan riset memperlihatkan bahwasannya profitabilitas mempunyai dampak positif dan signifikan pada nilai perusahaan. Sementara itu, variabel ukuran perusahaan, leverage, likuiditas, penghindaran pajak, dan pembayaran dividen tidak menunjukkan pengaruh signifikan.
Moderasi Kualitas Audit pada Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial terhadap Penghindaran Pajak di Sektor Consumer Non-Cyclicals Cahayati, Rita Dwi; Sihono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.13916

Abstract

Penelitian ini bertujuan guna menganalisis dampak kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak dengan memasukkan kualitas audit sebagai variabel pemoderasi pada perusahaan sektor consumer non-cyclicals yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2022-2024. Diperoleh 126 sampel perusahaan dari metode purposive sampling. Penelitian ini mengandalkan data sekunder yang diambil dari laporan tahunan dan keuangan yang diterbitkan melalui situs resmi BEI. Metode analisis yang diterapkan meliputi regresi linear berganda dan Moderated Regression Analysis (MRA). Hasil penelitian menggambarkan bahwa kepemilikan institusional tidak berdampak pada penghindaran pajak, sementara kepemilikan manajerial terbukti berdampak negatif secara signifikan terhadap penghindaran pajak. Selanjutnya, kualitas audit terbukti memperlemah peran kepemilikan institusional dalam menekan penghindaran pajak dengan menggeser fungsi pengawasan kepada auditor independen, serta memperlemah pengaruh kepemilikan manajerial terhadap praktik penghindaran pajak. Penelitian ini memberikan kontribusi empiris dalam penguatan literatur tata kelola perusahaan dan perpajakan dengan menegaskan pentingnya kualitas audit sebagai mekanisme pengawasan yang efektif. Temuan ini mengimplikasikan pentingnya kualitas audit dalam meningkatkan tata kelola yang baik bagi perusahaan, serta bagi regulator dalam memperkuat kebijakan pengawasan guna meningkatkan kepatuhan pajak
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Pertiwi, Vira; Sihono, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i11.9432

Abstract

From 2019 to 2023, this study examines how tax aggressiveness affects profitability, leverage, liquidity, and sales growth in Indonesia Stock Exchange (IDX) pharmaceutical manufacturing companies. This study sampled nine pharmaceutical companies using purposive sampling. SPSS performed multiple linear regression. Researcher found no correlation between liquidity and tax aggressiveness. Conversely, profitability and leverage negatively affect tax aggressiveness, while sales growth has a positive impact. These findings suggest that certain financial conditions do not directly drive companies to engage in aggressive tax practices. Profitable businesses tend to be more compliant with tax obligations. The results highlight the importance of evaluating tax management strategies based on transparency and compliance principles. Furthermore, shareholders should assess potential tax aggressiveness comprehensively, rather than relying solely on financial metrics.
Pengaruh Dewan Komisaris Independen, Komite Audit, Kepemilikan Keluarga dan Pengungkapan Sukarela Terhadap Biaya Utang Rizki Aditiya; Agus Sihono
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 5 No. 1 (2026): April: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v5i1.7454

Abstract

This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.
Pengaruh Profitabilitas, Leverage, dan Intensitas Modal Penghindaran Pajak Dimoderasi Ukuran Perusahaan Eksita, Diah Ayu; Sihono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.13991

Abstract

Penelitian ini bertujuan menguji profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak, dengan variabel moderasi yaitu ukuran perusahaan Data riset bersumber dari laporan tahunan sektor energi selama 3 periode, dari tahun 2022-2024 yang terdapat di BEI. Sampel penelitian mencakup 34 emiten dengan total 102 data yang dianalisis. Proses pemilihan sampel dilakukan melalui metode purposive sampling dengan kriteria tertentu. Metode yang digunakan pada penelitian ini yakni analisis moderasi regresi (moderated regression analysis). Hasil pada studi ini yaitu profitabilitas dan intensitas modal berdampak positif dan signifikan terhadap penghindaran pajak. Namun demikian, leverage tidak berpengaruh terhadap penghindaran pajak. Ukuran perusahaan memoderasi namun memperlemah pengaruh profitabilitas terhadap penghindaran pajak. Sementara itu, ukuran perusahaan tidak memoderasi pengaruh leverage dan intensitas modal terhadap penghindaran pajak. Bagi emiten profitabilitas, utang, dan aset tetap memengaruhi kecenderungan penghindaran pajak. Sementara itu, pemerintah harus meninjau kembali pentingnya transparansi dan kepatuhan pajak perusahaan besar dengan tujuan kontribusi yang adil bagi negara.
Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Laba Rafrafi Zul Abrari; Agus Sihono
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.7025

Abstract

The term "profit management" refers to managerial practices that manipulate financial statement data to make a good impression on stakeholders. This approach can help businesses by improving their reputation, but due to the lack of transparency, it is detrimental to stakeholders and the public. The purpose of this study is to evaluate empirically how profitability, leverage and company size affect profit management. Using the purposive sampling technique, this study selects 18 food and beverage sub-sector businesses listed on the Indonesia Stock Exchange from 2019 to 2024. Multiple linear regression is used in statistical software to test the secondary data of the annual report. The findings of this study indicate that profit management is simultaneously influenced by profitability, leverage, and firm size. Partially, profitability and firm size are not indicated to affect profit management, while leverage has been shown to have a significant positive influence on profit management.
The Relationship between Sustainability Reporting, Corporate Governance, and Firm Value: The Mediating Role of Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange Fitriyani, Nisa; Sihono, Agus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10064

Abstract

Purpose: This study examines the effect of sustainability reporting and corporate governance on firm value with financial performance as the mediator. Methods: The research sample consists of 45 data from 15 Food and Beverage companies listed on the Indonesian Stock Exchange (IDX) between 2022 and 2024. This study adopted a quantitative approach using secondary data from financial reports. Purposive sampling technique was used with Smart-PLS4 as the research statistical testing tool. Results: The test results show that sustainability reports (SR) have a positive and significant effect on firm value (Tobins’q), but do not significantly affect financial performance (ROA). Board meetings (BM), as a proxy for corporate governance, also have a positive and significant effect on firm value(Tobins’Q), but a negative and significant effect on financial performance (ROA). Financial performance (ROA) has a positive and significant effect on firm value (Tobins;Q) and is proven to significantly mediate the relationship between board meetings (BM) and firm value (Tobins’Q0, but does not significantly mediate the relationship between sustainability reports (SR) and firm value (Tobins’q). Implications: For companies, sustainability reports should be viewed as a transparent, long-term investment focused on tangible performance, supported by optimized board meetings and corporate governance. For investors, information on sustainability, governance, and financial performance is crucial for decision-making, while for regulators such as the Financial Services Authority (OJK), these findings serve as a basis for strengthening regulation, transparency, and market confidence.
Co-Authors Agus Munandar Andar Febyansyah Arfi Anjani Khusna Arfi Anjani Khusna Aryani, Assyfa Assa’adatul Khairiyahtussolihah Cahayati, Rita Dwi Dewi Melati Eksita, Diah Ayu Erin Dwi Nurfebriastuti Fransiska, Monas Selviana Gustiyah, Santi Halim, Marcel Putra Khairiyahtussolihah, Assa'adatul Khairiyahtussolihah, Assa’adatul Khairiyatussolihah, Assa’adatul Kurniawan, Ikhwan Lana, Jaka Lestari, Dinda Putri Lia Pratiwi Muhammad Arif Nathalia Sherly Nisa Fitriyani, Nisa Pertiwi, Vira Pika, Pika Putri, Setia Rafrafi Zul Abrari Rambe, Nazriah Rizki Aditiya Shinta Solihah, Eha Vita Natalia Wulandari, Resti