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All Journal AKTSAR: Jurnal Akuntansi Syariah Journal of Accounting Inquiry
Dwi Putri Restuti
IAIN Kudus
Economics, Econometrics & Finance Social Sciences

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Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia Ita Rakhmawati; Dwi Putri Restuti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17146

Abstract

This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
Capital Market Knowledge, Return, Risk Perception, Technological Advancement, and Investment Interest in Social Media : (Case Study on Followers of the Instagram Account of @ngertisaham) Bayu Tri Cahya; Dwi Putri Restuti; Syarif Hidayatullah; Ratih Paramita Sari
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.27-40

Abstract

Purpose: This study aims to determine and investigate the effect of capital market knowledge, return, risk perception, and technological advancement on investment interest in social media. Methodology: The present study employs a descriptive research design that utilizes quantitative methods. The study's population consisted of followers of the @ngertisaham account on Instagram. A sample of 100 respondents was collected using the Slovin formula. The data collection methodology applies a questionnaire, and next, the acquired data is processed employing the IBM SPSS Statistics version 25 software application. The data analysis technique uses a validity test, reliability test, classical assumption test, and hypothesis testing (multiple linear regression analysis, coefficient of determination, f-test, and t-test). Findings: The findings of this study show that there is only a partial relationship between capital market knowledge, technological advancement, and investment interest among Instagram followers of the @ngertisaham account. However, this relationship is not significant. In contrast, the return and risk perception variables show positive and statistically significant effects on investment interest among Instagram followers of the @ngertisaham account. Novelty: The novelty aspect of this study is using respondents of Instagram followers of the @ngertisaham account.
Co-Authors Bayu Tri Cahya Ita Rakhmawati Ratih Paramita Sari Syarif Hidayatullah