Articles
<![CDATA[Corporate Tax Reduction Strategies: The Impacts of Institutional Ownership, Company Profitability, and Financial Leverage ]]>
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>;
<![CDATA[Supriawan, I Gede Joni]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 7 No 2 (2024): November 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/jrp.v7i2.15812
<![CDATA[Tax revenue is pivotal in funding crucial public services and infrastructure within a nation. Corporate tax avoidance strategies can have significant ramifications, undermining a country's capacity to adequately finance essential public systems such as education, public safety, transportation, and other vital community needs. The impact of corporate tax avoidance extends beyond individual firms, influencing the broader financial stability and economic development of the country. This study examines the influence of institutional ownership, profitability, and financial leverage on corporate tax avoidance practices. Drawing on agency theory and resource-based perspectives, the research investigates how these key firm-level factors shape tax minimization strategies. The findings indicate that institutional ownership and profitability do not have a significant effect on tax avoidance. However, increased financial leverage is associated with more aggressive corporate tax avoidance practices. The insights from this study contribute to the ongoing academic discourse on the ethical and economic implications of tax avoidance behaviors.]]>
<![CDATA[The Influence of Tax Aggressiveness, Audit Committee, and Capital Structure on Corporate Social Responsibility Disclosure in Food and Beverage Companies Listed on the IDX ]]>
<![CDATA[Dewi, Ni Made Ari Puspita]]>;
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Laksmi P, Kadek Wulandari]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Jurnal Riset Perpajakan: Amnesty Vol 8 No 1 (2025): Mai 2025 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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<![CDATA[This study examines the influence of tax aggressiveness, audit committee, and capital structure on corporate social responsibility (CSR) disclosure in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Using a purposive sampling technique, 192 firm-year observations were selected based on specific criteria. The study employed secondary data and was analyzed using the Statistical Product and Service Solutions (SPSS) software. The results of the multiple linear regression analysis show that tax aggressiveness and audit committee positively and significantly influence CSR disclosure. In contrast, capital structure has a negative and significant effect. These findings suggest that firms engaging in higher levels of tax aggressiveness may simultaneously enhance CSR disclosure, potentially as a reputational management strategy. Moreover, the presence of a stronger audit committee is associated with better CSR practices, indicating its critical role in governance and transparency. Conversely, firms with higher debt levels tend to disclose less CSR information, possibly due to financial constraints or strategic considerations. This study contributes to the literature by providing empirical evidence on the relationship between financial and governance factors and CSR practices within the Indonesian food and beverage industry context.]]>
<![CDATA[Professional skepticism and audit judgment: The moderating effect of audit experience ]]>
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 7 No. 2 (2024): October 2024 ]]>
Publisher : <![CDATA[Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v7i2.106-116
<![CDATA[An entity's financial performance, position, and cash flows are structurally represented in financial statements, which also capture management's accountability for financial resources. To safeguard the credibility of financial information and bolster public trust, the public accounting profession is instrumental in rendering opinions on the reliability of these financial statements. To validate these financial statements and form views about the fairness of the financial information given, independent auditors conduct an audit procedure. The assessment of financial statements is greatly impacted by the audit judgment, which is an essential part of the auditing process. The impact of professional skepticism on audit judgment is investigated in this study. This study also investigates auditor experience's potential to function as a moderating variable. A total of 76 auditors from public accounting companies registered in Bali Province were the samples evaluated. Purposive sampling was used in this study to choose the sample, and auditors with at least a year of experience were required. Both linear regression and moderated regression analysis (MRA) are the analysis methods employed. The analysis's findings demonstrate that professional skepticism improves audit judgment. The association between audit judgment and professional skepticism cannot be mitigated by audit expertise. The results imply that the relationship between professional skepticism and the caliber of audit judgment is not always strengthened by auditor experience. It appears that both seasoned and inexperienced auditors are capable of exhibiting professional skepticism and rendering sound audit decisions.]]>
<![CDATA[Peran Sales Growth dalam Memoderasi Hubungan antara Leverage pada Tax Avoidance ]]>
<![CDATA[Budiadnyani, Ni Putu]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024 ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga ]]>
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DOI: 10.36778/jesya.v7i2.1638
<![CDATA[Pajak sebagai dominasi penerimaan negara menuntut kepatuhan dan kesadaran masyarakat dalam memenuhi kewajiban pembayarannya. Namun, upaya pemerintah dalam mengoptimalkan penerimaan pajak bertentangan dengan keinginan perusahaan. Penelitian ini menguji pengaruh leverage terhadap tax avoidance. Selain itu, penelitian ini juga menguji kemampuan sales growth sebagai variabel moderasi. Jumlah sampel yang dianalisis sebanyak 60 sampel berupa laporan keuangan perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa leverage berpengaruh positif terhadap tax avoidance. Sales growth memperlemah pengaruh leverage terhadap tax avoidance.]]>
<![CDATA[Peran Resiko Kredit dalam Menjaga Kecukupan Modal Bank Perkreditan Rakyat ]]>
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>;
<![CDATA[Budiadnyani, Ni Putu]]>
<![CDATA[ Jurnal Perpajakan dan Akuntansi (JUPAK ) Vol. 1 No. 3 (2024): Volume 1 Nomor 3 Juni 2024 ]]>
Publisher : <![CDATA[Jurnal Perpajakan dan Akuntansi (JUPAK ) ]]>
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<![CDATA[Penelitian ini meneliti pengaruh risiko kredit terhadap kecukupan modal di sektor perbankan. Peningkatan kredit bermasalah atau non-performing loans (NPL) terbukti dapat mengurangi kecukupan modal bank karena kebutuhan untuk menyediakan cadangan lebih besar guna menutupi potensi kerugian. Penelitian ini dilakukan di Bank Perkreditan Rakyat di Singaraja yang terdaftar di Otoritas Jasa Keuangan. Sampel dalam penelitian ini menggunakan purposive sampling dan didapatkan jumlah sampel sebanyak 64 Bank Perkreditan Rakyat. Hasil dalam penelitian ini yaitu risiko kredit berpengaruh negatuf terhadap kecukupan modal. Temuan menunjukkan bahwa risiko kredit yang tinggi secara signifikan berdampak negatif pada modal bank, yang mengurangi stabilitas finansial dan kemampuan bank dalam menyalurkan kredit baru]]>
<![CDATA[Meracik Citra Baru: Rebranding Effect dalam Meningkatkan Keputusan Pembelian Konsumen Dopa Coffee Jimbaran ]]>
<![CDATA[Fransisca, Putri Yohanna]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 1: Desember 2025 ]]>
Publisher : <![CDATA[CV. ULIL ALBAB CORP ]]>
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DOI: 10.56799/jceki.v5i1.12758
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh rebranding, citra merek, dan pengalaman merek terhadap keputusan pembelian konsumen di Dopa Coffee Jimbaran. Metode penelitian yang digunakan adalah kuantitatif, dengan kuesioner yang dibagikan kepada 150 responden menggunakan teknik sampling purposif. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa rebranding, citra merek, dan pengalaman merek memiliki pengaruh positif dan signifikan terhadap keputusan pembelian konsumen. Hal ini menunjukkan bahwa strategi perubahan identitas merek dapat memperkuat persepsi positif dan pengalaman emosional konsumen, sehingga mendorong mereka dalam mengambil keputusan pembelian. Implikasi dari penelitian ini menyarankan bahwa perusahaan perlu memperhatikan konsistensi identitas visual dan pengalaman pelanggan dalam mempertahankan loyalitas konsumen.]]>
<![CDATA[PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI BAGI PELAKU UMKM DI DESA SAMPALAN KLOD KLUNGKUNG ]]>
<![CDATA[Putu Pande R. Aprilyani Dewi]]>;
<![CDATA[Ni Putu Budiadnyani]]>;
<![CDATA[I G A Desy Arlita]]>;
<![CDATA[Putu Putri Prawitasari]]>
<![CDATA[ ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2024): (Februari 2024) ]]>
Publisher : <![CDATA[LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi ]]>
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DOI: 10.69552/abdi_kami.v7i1.1955
<![CDATA[Micro, Small and Medium Enterprises (MSMEs) have an important function in developing an economy in Indonesia. MSMEs are considered as businesses that are able to survive in the midst of an economic crisis, the proof is that the government entrusts MSMEs to reduce the negative impacts of the economic crisis, where like the Covid-19 pandemic that is currently sweeping the world, Indonesian people choose to become MSMEs as a choice for business. One of the problems faced by MSME actors is that there are still difficulties in determining the cost of production (HPP). Most business actors in Sampalan Klod Village, Klungkung, are still blind to the importance of bookkeeping and lack understanding in calculating the cost of production. The implementation of this activity consists of 2 main activities, namely presenting material related to the importance of determining the cost of production because it is to find out how much costs are incurred in processing raw materials into finished goods that are ready to be sold as well as providing education on how to determine the cost of production and helping the public in calculating and create cost of production. With this training, several MSME business actors have succeeded in determining the cost of goods produced and knowing the profit earned each month.]]>
<![CDATA[PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN SALES GROWTH TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY & REAL ESTATE ]]>
<![CDATA[Maharani, Putu Devi]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025 ]]>
Publisher : <![CDATA[LPPM STIE Muhammadiah Bandung ]]>
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DOI: 10.31955/mea.v9i3.6709
<![CDATA[Penelitian ini berupaya mengidentifikasi dan mengukur kontribusi variabel leverage, ukuran perusahaan, dan sales growth terhadap kinerja keuangan perusahaan properti dan real estate yang tercatat di Bursa Efek Indonesia dalam kurun waktu 2022 hingga 2024. Penelitian ini menggunakan teknik purposive sampling sebagai penentu sampel, menghasilkan 73 perusahaan property dan real estate dengan 207 observasi. Teknik analisis data menggunakan regresi linier berganda dengan SPSS. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap kinerja keuangan, Sementara itu, ukuran perusahaan dan sales growth berpengaruh positif namun tidak signifikan terhadap kinerja keuangan. Studi ini memberikan kontribusi praktis berupa panduan bagi manajemen dalam mengelola struktur modal dan referensi analisis bagi investor yang berkepentingan dengan sektor properti dan real estate.]]>
<![CDATA[Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage di BEI Periode 2021-2024 ]]>
<![CDATA[Ni Kadek Pande Febriyanti]]>;
<![CDATA[I.G.A Desy Arlita]]>;
<![CDATA[Ketut Tanti Kustina]]>;
<![CDATA[Putu Pande R. Aprilyani Dewi]]>
<![CDATA[ As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal ]]>
Publisher : <![CDATA[Ikatan Da'i Indonesia ]]>
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DOI: 10.56672/
<![CDATA[This study aims to examine and determine the effect of financial performance and capital structure on firm value with firm size as a moderating variable. The independent variable of financial performance in this study is measured by Return on Assets (ROA), while capital structure is measured by Debt to Equity Ratio (DER). The dependent variable of firm value is measured by Price to Book Value (PBV), and the moderating variable of firm size is measured by the Natural Logarithm (Ln) of Total Assets. This research employs a quantitative approach with purposive sampling method using secondary data based on predetermined criteria. A total of 256 observations were obtained from 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study indicate that financial performance and capital structure have a significant positive effect on firm value. Firm size is able to moderate the effect of financial performance on firm value, while firm size is unable to moderate the effect of capital structure on firm value.]]>
<![CDATA[Pengaruh Penerapan Green Accounting, dan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Sintia Dewi, Ni Made]]>;
<![CDATA[Dewi, Putu Pande R. Aprilyani]]>
<![CDATA[ Jurnal Akademi Akuntansi Indonesia Padang Vol. 5 No. 2 (2025): Oktober ]]>
Publisher : <![CDATA[LPPM Akademi Akuntansi Indonesia ]]>
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DOI: 10.31933/e24s8t25
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Green Accounting dan Corporate Social Responsibility terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di BEI periode 2021–2024. Penelitian menggunakan data sekunder dari laporan tahunan 35 perusahaan dengan total 140 observasi. Kinerja keuangan diukur menggunakan return on equity (ROE), green accounting menggunakan indeks GA, dan CSR dianalisis menggunakan Standar GRI G4. Hasil penelitian menunjukkan bahwa green accounting tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan CSR berpengaruh positif signifikan. Temuan ini menunjukkan bahwa pengungkapan CSR mampu meningkatkan kinerja keuangan, sementara biaya lingkungan yang dikeluarkan perusahaan belum memberikan dampak finansial secara langsung.]]>
