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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pajak Indonesia (Indonesian Tax Review) J-MAS (Jurnal Manajemen dan Sains) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan AKURASI: Jurnal Riset Akuntansi dan Keuangan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JAZ: Jurnal Akuntansi Unihaz Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Abadimas Gorontalo Jurnal Akuntansi dan Governance AKSELERASI: Jurnal Ilmiah Nasional Jurnal Abdimas Sangkabira Akuntansi dan Teknologi Informasi JURNAL ILMIAH GLOBAL EDUCATION Jurnal Penelitian Inovatif Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pepadu Paradoks : Jurnal Ilmu Ekonomi International Journal of Asian Business and Management (IJABM) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Riset Manajemen dan Ekonomi Jurnal RAK (Riset Akuntansi Keuangan) MULTIPLE: Journal of Global and Multidisciplinary Jurnal Aplikasi Perpajakan Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen Journal of Macroeconomics and Social Development Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Neraca Manajemen, Akuntansi, dan Ekonomi PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Riset Mahasiswa Akuntansi Journal of Economic and Economic Education J-CEKI Ulil Albab Akurasi JIMEKA
Agustiningsih, Wulandari
Universitas Esa Unggul
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Journal : Akurasi

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Pengaruh struktur modal, ukuran perusahaan, dan perencanaan pajak terhadap profitabilitas Ida Ayu Lestari; Wulandari Agustiningsih
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 2 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i2.909

Abstract

Profitability is essential for the company for its survival. This study aimed to determine the effect of capital structure, company size, and tax planning on the profitability of health sector companies listed on the Indonesia Stock Exchange in 2018-2021. The implementation of this research uses a causality associative research design with secondary data types. The sampling technique used purposive sampling and obtained as many as 15 companies that met the criteria from a total population of 23 companies with a research period of 4 years so that 60 sample data were obtained. This study utilizes a multiple linear regression analysis model. The results showed that capital structure (Debt to Equity Ratio) did not affect profitability (Return On Assets), while company size (Size) and tax planning (Tax Retention Rate) had a positive effect on profitability (Return On Assets). Public interest statement Future researchers are expected to consider or add other variables affecting profitability, such as sales growth, leverage, dividend policy, inflation rates, and interest rates on different research objects. Factors from company size and tax planning can be used as the primary reference for companies to increase their profitability.
Co-Authors AA Sudharmawan, AA Adinda Melati Aleesya Mae Danieela Alfadhila, Dinda Amelia Putri, Indah Anak Agung Ngurah Agung Adi Rama Putra Dalem Ananda Dimas Aditya Andika Noviawan, Lalu Anggraini, Cindy ANISA FATMAWATI Aprillia Anggraeni Arsita , ⁠Meisi Aulia Ramdanis Aulia, Irma Azhilatul Annisa Parasti Azkira Taradiva Fadya Putri Bahiy Muhammad Tsaqif Berlian, Endah Septina Candradewi, Ida Ayu Prabashinta Cindy Anggraini Damayanti, Maharani Putri Dewi Rispawati Dewi, I Gusti Ayu Laksmini Sintia Dhea Mayzulianda Putri Dhesma Yana Dina Sabina Fatmawati Eka Cahaya Sukma Elawati Endang Faridah Eny Purwaningsih, Eny Erviana Agustina Fadhila Fauzi, Khairunnisa Syifa Fahmiati Fahri, Muhamad Ferdaus, Nadia Nuril Feryansyah, Feryansyah Firdausi, Deni Karunia Fitriya Nur Indah Sari Gebrina Riski Ghazi Altof Ayyasy Golvanika, Dervio Hairuzzami, Baiq Arnita Hanani, Tri Hartini, Intan Juwita Hellen Desiyanti Hermanto, Hermanto Hilendri, Baiq Anggun Huyasin, Yasifa I Gusti Ayu Kamalapatrisa Ida Ayu Lestari IDA RAHMAWATI Ika Baskara Intan Juwita Hartini Irmayanti, Lisa Isroah Isroah Kartikasari, Nungki Kembang, Lale Puspita Khaerul Umam Khotmi, Herawati Kinanti , Kania Fitria Komala, Ilhamni Intan Komang Artrilens Astiti Kurniawan, Lalu Lestari, Baiq Anggun Hilendri Magfirrahtunnisa, Hanum Mawadatullaela, Mawadatullaela Menik Indrati Mujitahid, Lalu Zainul Mujitahid Mutia Hawaristika Nadia Nuril Ferdaus Nadya, Ria Cindy Natasha, Octavia NINA HERLINA Noviana, Yulia Noviyati Nurnaningsih, Dwi Nurul Dwi Aprilia Oksyah , Ian Gibran Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K. Priyambodo, Victoria Kusumaningtyas Purwaningsih, Eny Putra, Komang Yudha Manggala Rahayu, Saras Tri Rahnaen, Feryadi Ramadhani, Nisfi Reni Anggriani, Reni Rina Aprianti Rizki, Novia Robith Hudaya Sabila, Vina Sani, Alfi Septiani, Natasya Dwi Siti Aminah Siti Rahmaliani Sri Maryanti Sri Pancawati Martiningsih, Sri Pancawati Stevylian, Keren Sucipto, Mico Syabrina Octavia Tanjung, Inda Yani Tita Yuliyanti Tri Puspa Oktaviani , ⁠I Gusti Ayu Komang Valencia Lauwrenza Wardiningsih, Reny Widi Zohriana Widowati, Syagita Dimesia Yeldi Dwi Genadi Yudhananto, Reyza Afriyan Yumna Qoni’atun Sholihah Yunitasari, Nur Ajizah Yusuf, Akmal