Article Per Year (5 Year)
p-Index From 2020 - 2025
2.94
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Equity Jurnal Riset Akuntansi Aksioma Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Akuntansi Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Economics and Business UBS International Journal of Application on Economics and Business Equity
Henny Wirianata, Henny
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

 1 
PENGARUH STRUKTUR MODAL, ALOKASI PAJAK, DAN UKURAN PERUSAHAAN TERHADAP EARNING RESPONSE COEFFICIENT (ERC) PADA INDUSTRI PERKEBUNAN Oktaviani, Yolanda; Wirianata, Henny
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.494

Abstract

This research aims to analyze the influence of Capital Structure, Tax Allocation, and Company Size on the Earning Response Coefficient (ERC). The population used in this research is plantation sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018 - 2022 period. The sample in this study was determined using a purposive sampling method and came from 22 plantation companies, so the total The sample amounted to 110 samples. Data processing was carried out using the multiple linear regression method with the help of SPSS software version 20. The results of the study showed that partially the Capital Structure variable had a negative and significant effect on the ERC, the Tax Allocation variable had a positive and significant effect on the ERC and the Company Size variable has a negative and significant effect on the ERC. The research results also show that Capital Structure, Tax Allocation, and Company Size simultaneously have a significant effect on the ERC
Co-Authors Alberto, Metio Aurelia, Ophilia Bayu Wirayanti, Fransiska Chang, Evelyn Victoria Elsa Imelda Haryono, Bella Reffanda Henny Wirianata, Viriany, Imanuel, Steven Kalvari, Serafim Dina Lie, irene kim Lukiman, Livia Muhammad Yusron Maulana El-Yunusi Natalia, Clarisa Nesya Niandra, Ratna Oktapiani, Made Putri Adelia Patricia, Virginia Rusi Salim, Monica Sari, Vinnetta Ratna Suryani, Adelia Tan Hauw-Sen Tanaya, Catherine Carissa Tandri, Beatrice Tannessia Viriany widjaja, karen Yolanda Oktaviani