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All Journal Jurnal Akuntansi dan Pajak Akuntabel : Jurnal Ekonomi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Eksplorasi Akuntansi (JEA) Buletin Poltanesa ABDI EQUATOR PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Pendidikan Indonesia Sriwijaya Accounting Community Services Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sari Rusmita
Fakultas Ekonomi Dan Bisnis Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Profitabilitas dan Sales Growth Terhadap Financial Distress Dengan Firm Size Sebagai Variabel Moderasi Monica Juwanda Ansari; Sari Rusmita; Angga Permadi Karpriana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.807

Abstract

Financial distress adalah kondisi ketika perusahaan menghadapi kesulitan dalam memenuhi kewajiban keuangannya. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi financial distress. Sampel penelitian terdiri dari 27 perusahaan transportasi dan logistik yang terdaftar di BEI tahun 2021-2024 dengan teknik pengambilan sampel menggunakan purposive sampling yang dianalisis dengan metode regresi uji asumsi klasik dan MRA. Temuan penelitian ini menyatakan bahwa profitabilitas berpengaruh positif signifikan dan pertumbuhan penjualan berpengaruh positif tidak signifikan terhadap financial distress. Sementara itu, ukuran perusahaan tidak memoderasi hubungan profitabilitas dan pertumbuhan penjualan terhadap financial distress.
How Do Profitability and Tax Avoidance Influence Enterprise Value in the Food and Beverages Sub-Sector? Nadya Eka Putri; Sari Rusmita
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3345

Abstract

Every company aspires to increase its value through business activities to achieve its goals. Enterprise or firm value is a crucial determinant of a company's overall well-being for investors. Profitability and tax avoidance are some of the many factors that determine this value. This research uses a quantitative method that studies manufacturing companies of the food and beverages sub-sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 as samples. The findings of this study show that profitability, indicated by return on assets (ROA), affects enterprise value, where t-value > t-table (14.156 > 1.674) with a significance of 0.000 > 0.05, so it is concluded that profitability has a positive significant influence on enterprise value. Similarly, Tax Avoidance, measured with effective tax rate (ETR), affects enterprise value, where t-value > t-table (3.901 > 1.674) with a significance of 0.000 > 0.05, so it is deduced that Tax Avoidance has a positive significant influence on enterprise value.
Co-Authors Amanah Hijriah Ardiansyah Ardiansyah Ariefanda Iqbal Perdana Ceasaria Maryati Desinta Desinta Diah Ajeng Rachmawati Eryska Apriwulandari Febrina Azzahra Fransius Napitupulu Handi Brata Haryono Haryono Ira Grania Mustika Karpriana, Angga Permadi Khristina Yunita Lestari Lestari M. Irfani Hendri Monica Juwanda Ansari Nadya Eka Putri Nella Yantiana Nina Febriana Dosinta Pinkan Antasha Shaza Manbo Paputungan Rafles Ginting Syahbandi Syahbandi Tengku Hafiza Ulya Amadyra Akbar Viensy Florensia Vitriyan Espa Yulia Ekawati Tasbita