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All Journal Vokasi: Jurnal Riset Akuntansi Jurnal Keuangan dan Perbankan JMM17: Jurnal Ilmu Ekonomi dan Manajemen Journal of Indonesian Economy and Business JPM17: Jurnal Pengabdian Masyarakat JEA17: Jurnal Ekonomi Akuntansi Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Journal of Economic, Bussines and Accounting (COSTING) PROFIT Owner : Riset dan Jurnal Akuntansi J-MACC : Journal of Management and Accounting JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Business and Finance Journal Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Perilaku dan Strategi Bisnis Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL LENTERA BISNIS Economics and Sustainable Development Revitalisasi : Jurnal Ilmu Manajemen JURNAL PIONIR Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Journal of Economics and Business UBS Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan SOCIAL : Jurnal Inovasi Pendidikan IPS Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Shafin: Sharia Finance and Accounting Journal Jurnal Bingkai Ekonomi (JBE) juremi: jurnal riset ekonomi Jurnal Ekonomi Surakarta Management Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Muhasabatuna: Jurnal Akuntansi Syariah International Journal of Science and Society (IJSOC) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Akuntansi'45 COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat EKONOMIKA45 Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Nautical: Jurnal Ilmiah Multidisiplin Indonesia Journal of Trends Economics and Accounting Research Jurnal Manajemen Stratejik dan Simulasi Bisnis KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Economic Reviews Journal Jurnal Pengabdian Mandiri Jurnal Ekonomi, Bisnis dan Manajemen Journal of Comprehensive Science Asian Journal of Management Analytics Cendekia: Jurnal Ilmu Sosial, Bahasa dan Pendidikan Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Masyarakat Mengabdi Nusantara Journal of Creative Student Research International Journal of Economics and Management Research Journal of Student Research Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Multiverse: Open Multidisciplinary Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Sosial-Politika Eduvest - Journal of Universal Studies Apollo: Journal of Tourism and Business Indonesian Journal Economic Review (IJER) Eastasouth Journal of Impactive Community Services Jurnal Manajemen dan Ekonomi Kreatif Kalianda Halok Gagas Center of Economic Students Journal (CSEJ) Jurnal Kendali Akuntansi Jurnal Manajemen Riset Inovasi Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Journal of Management and Creative Business Trending: Jurnal Manajemen dan Ekonomi Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa Business and Investment Review Jurnal Kajian Dan Penalaran Ilmu Manajemen JAKBS Economos : Jurnal Ekonomi dan Bisnis (JIMBE) Ethics and Law Journal: Business and Notary Jurnal Sistem Informasi dan Ilmu Komputer Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Jurnal Serambi Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Journal of Entrepreneurship & Startups International Journal of Management and Business Intelligence (IJMBI) Socio-Economic and Humanistic Aspects for Township and Industry Pusat Publikasi Ilmu Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Advances in Accounting, Economics, and Management Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis Journal of Macroeconomics and Social Development IIJSE Journal of Economics, Assets, and Evaluation JEBD Neraca Manajemen, Akuntansi, dan Ekonomi Cendikia Pendidikan Master Manajemen YOS SOEDARSO ECONOMICS JOURNAL Journal of Environmental Economics and Sustainability Intellektika: Jurnal Ilmiah Mahasiswa Jurnal Media Akademik (JMA) Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Innovative and Creativity Jurnal Ekonomi dan Pembangunan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Ekonomi Keuangan Syariah dan Akuntansi Pajak Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi PENG: Jurnal Ekonomi dan Manajemen Escalate : Economics and Business Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Venus: Jurnal Publikasi Rumpun Ilmu Teknik International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Bisnis, Ekonomi Syariah dan Pajak International Journal of Educational Research International Journal of Studies in International Education Pajak dan Manajemen Keuangan Fundamentum: Jurnal Pengabdian Multidisiplin International Journal of Educational Evaluation and Policy Analysis Jurnal Pelayanan Masyarakat ManBiz: Journal of Management and Business Journal of Business Economics and Management Multidisciplinary Indonesian Center Journal Jurnal Riset Multidisiplin Edukasi Jurnal Ekonomi, Manajemen, Akuntansi LANCAH Jurnal Inovasi dan Tren JIMEK As-Syirkah: Islamic Economic & Financial Journal Indonesia Economic Journal Sinergi : Jurnal Ilmiah Multidisiplin International Journal of Economics and Management Research Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Sciences du Nord Community Service Jurnal Sistem Informasi dan Ilmu Komputer Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Ekonomi dan Bisnis (Jebi) Jurnal Riset dan Inovasi Manajemen Jurnal Akuntan Publik Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah Prosperia: Journal of Economic Development, Accounting, and Global Markets Profixa: International Journal of Economic and Business Research WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains ) Optimal: Jurnal Ekonomi dan Manajemen
- Hwihanus
Univeritas 17 Agustus Surabaya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Other

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Building a K3 Culture in Realizing Zero Accident & Zero Environmental Complaint Yulita Maria; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

PT PLN (Persero) is one of the State-Owned Enterprises engaged in the Electricity sector. Work in the electricity sector is a high-risk job, if there is negligence in its management it can result in enormous losses for the company. Moreover, if it causes casualties, it will cause a human tragedy for the families left behind and have a negative impact on the company's performance and image. As stipulated in Law No. 30 of 2009 Article 44 paragraphs 1 and 2 that every electricity business must comply with electricity safety provisions, which aim to create conditions that are reliable and safe for installations, safe from harm to humans and other living things and eco-friendly. Concern for the safety of the life of the workforce encourages the company to build an K3 culture to realize zero accidents and zero environmental excellence so that it has an impact on increasing system reliability and quality of customer service. Habits in cultivating a K3 culture start from oneself, namely starting from the heart, thoughts, and actions and starting from the leadership to all workers, both employees and work partners. To realize the habit of implementing K3 culture (Occupational Safety and Health), PT PLN (Persero) Berau carries out activities including: Establishing K3 Policy, Occupational Safety and Health Planning, K3 Plan Implementation, K3 Performance Monitoring and Evaluation, K3 Performance Review and Improvement . In its implementation, this activity focuses on 3 main elements, namely: Increasing HR Risk Awareness and HSE competence (Occupational Health and Environmental Safety), Implementation of K3 Management Systems, K3L Infrastructure Improvement.
The Effect Of Competitive Advantage, Digital Marketing On Supply Chain Management On Tourism Business Performance In Indonesia Warti Ratnasari; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

The Indonesian tourism industry, which contributes significantly to the national economy and people's welfare, has experienced a decline in performance in recent years. Although it still shows growth compared to other countries, its performance is lower compared to the last two years. This decline was largely attributed to the impact of the Covid-19 pandemic which disrupted the global economy. The consequences of this decline in performance have a negative impact on the benefits this industry generates for Indonesian society. Therefore, appropriate strategies and techniques are needed to improve the performance of the tourism industry and restore its benefits for the people and economy of Indonesia. The purpose of this research is to examine the effects of competitive advantage and digital marketing on tourism business performance. The indirect effects of supply chain management (SCM) are also considered in this study. This study used a quantitative research approach and data collection was carried out through a survey instrument.
Descriptive Evaluative Study – The Use Of Artificial Intelligence Features Reflected On The Performance Of The Company's Employees Budi Winarno; Hwihanus Hwihanus
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

Artificial Intelligence (AI) provide a significant impact on technological progress, increase performance in various sectors, and improve the quality of human resources. Artificial Intelligence (AI) has been applied to various fields to facilitate human activities such as study and work. This study aims to evaluate existing studies related to the use of AI features associated with daily activities in several fields and formulate directions for further studies that must be carried out from the evaluation of the literature. This study uses a systematic review method on case study journals with keywords “Voice Assistant, Virtual Mentor, Smart Content, Presentation Translator” obtained through the Google Scholar database with a range of 2021 – 2023. Based on the researcher's search, there were 6 journals according to the criteria which were then evaluated based on the parameters Voice Assistant, Virtual Mentor, Smart Content, Presentation Translator from case studies of the use of Artificial Intelligence (AI) in everyday human activities. The results of a systematic review show the use of Artificial Intelligence (AI) features Voice Assistant, Virtual Mentor, Smart Content, Presentation Translator mostly used in education. The use of these features is proven to have a positive effect on teaching and learning activities. Most of the use of Artificial Intelligence (AI) features focuses on application in the education sector, so further research is needed regarding the application of these features to other fields.
The Influence of Corporate Social Responsibility on Customer Loyalty Across Countries Marcelia Adriana Batuwael; Ataina Rusyda Fauziyah; Hwihanus Hwihanus
Ethics and Law Journal: Business and Notary Vol. 2 No. 2 (2024)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/eljbn.192

Abstract

Corporate Social Responsibility (CSR) is an organization's responsibility for the impact of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development, including the health and welfare of society; consider stakeholder expectations; comply with applicable laws and be consistent with international norms of behaviour; and integrated throughout the organisation and practised in its relations. Companies' corporate social responsibility (CSR) efforts can be influenced by a variety of variables. There are firms that focus on CSR as a way of giving back to society (community development), while others see it as a type of corporate giving/charity and continual improvement, with the goal of improving the company's image. The purpose of this study is to synthesise previous research on the impact of Corporate Social Responsibility (CSR) on consumer loyalty in various nations. This study employed a meta-analysis method combined with a qualitative approach. Based on the findings, the author concludes that effective Corporate Social Responsibility can boost customer loyalty through a variety of methods, including improved reputation, image, satisfaction, trust, and customer commitment.
Development of Green Accounting for Sustainable Monitoring and Reporting in Modern Business Arfenita Cahyaningrum; Muhammad Indra Wardana; Hwihanus Hwihanus
Ethics and Law Journal: Business and Notary Vol. 2 No. 2 (2024)
Publisher : CV. Lenggogeni Data Publishing

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Abstract

In an era of climate change and sustainability becoming a major global focus, green accounting has emerged as a critical response to these demands. Green accounting is an accounting approach that includes the ecological impact of economic activity, going beyond the traditional focus on profitability and financial performance. The main goal of green accounting is to measure, monitor and report economic activities that impact the environment in a holistic manner. Implementing green accounting helps companies identify, measure and manage the environmental impact of their activities, improve operational efficiency and meet regulatory obligations. However, the main challenges in implementing green accounting include the availability of accurate data, the complexity of measurement methods, implementation costs, and the difficulty of measuring indirect impacts. Additionally, companies need to ensure compliance with varying reporting standards across jurisdictions and change corporate culture to integrate sustainable practices. However, green accounting can increase transparency, accountability and a company's reputation in the eyes of external stakeholders such as investors, consumers and regulators. By reporting accurate data on environmental impacts, companies can strengthen stakeholder trust, meet their expectations and drive innovation. Thus, green accounting is not only a tool for measuring environmental impact but also an important strategic step to achieve long-term sustainability in modern business. This research explores the development of green accounting in the context of modern business and identifies best practices to overcome the challenges faced.
The Effect of Macroeconomic Fundamentals, Capital Structure, Financial Performance, and Company Size on Investment Decisions in Automotive Companies listed on the Indonesia Stock Exchange Elmiano Artanto Epot Erong; Hwihanus Hwihanus
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.164

Abstract

This research aims to examine and analyze the influence of macro fundamentals of capital structure, financial performance and company size on investment decisions in automotive companies listed on the Indonesian Stock Exchange. The type of research carried out was quantitative with secondary data sources obtained from the Indonesian Stock Exchange. The population in this research is automotive companies listed on the Indonesia Stock Exchange, totaling 12 companies. This research uses SmartPLS. The results of this research show that macro fundamentals have a positive and significant influence on investment decisions, macro fundamentals have a positive and significant influence on financial performance, macro fundamentals have a negative and significant influence on capital structure, macro fundamentals have a negative and significant influence on company size, financial performance has a negative and significant influence on investment decisions, capital structure has a positive and significant effect on investment decisions, company size has a positive and significant effect on investment decisions.
PENGARUH INDEKS HARGA KONSUMEN, EKSPORT, IMPORT, PENANAMAN MODAL DALAM NEGERI, PENANAMAN MODAL ASING DAN PRODUK DOMESTIK BRUTO TERHADAP NILAI KURS RUPIAH TAHUN 2000 - 2023 Adnan, Apippudin; Hwihanus; Riyadi, Slamet
KINDAI Vol 19 No 3 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i3.1437

Abstract

Abstrak: Penelitian ini mengkaji dampak Indeks Harga Konsumen (IHK), Impor, Ekspor, Penanaman Modal Dalam Negeri (PMDN), Penanaman Modal Asing (PMA) dan Produk Domestik Bruto (PDB) terhadap Nilai tukar mata uang rupiah (Kurs). Penelitian menggunakan data tahun 2000 s/d 2023. Data dianalisis menggunakan model regresi data panel. Hasil penelitian menunjukkan bahwa IHK, Ekspor, Investasi PMDN dan Investasi PMA berdampak positif terhadap nilai kurs rupiah, sedangkan Impor dan PDB berdampak negatif terhadap nilai kurs rupiah. Secara umum, peningkatan nilai IHK, Export, PMDN dan PMA akan meningkatkan nilai kurs rupiah. Namun, peningkatan Impor dan PDB akan menurunkan nilai kurs rupiah. Peningkatan IHK, Ekspor, PMDN dan PMA dapat meningkatkan permintaan agregat, sehingga dapat meningkatkan konsumsi dan produksi barang dan jasa di dalam negeri. Peningkatan produksi ini dapat menyebabkan peningkatan kesempatan kerja yang kian luas sehingga mengurangi pengangguran dan dapat meningkatkan kesejahteraan masyarakat dan negara. Namun di sisi lain meningkatnya nilai Impor dan PDB juga dapat mendorong penurunan pertumbuhan ekonomi melalui peningkatan harga domestik dan penurunan permintaan domestik. Hal ini akan menyebabkan peningkatan harga barang dan jasa. Ketika persaingan di pasar domestik menjadi lebih ketat, maka perusahaan-perusahaan berusaha untuk menaikkan keuntungan mereka dengan cara menurunkan harga barang dan jasa. Namun, penurunan harga barang dan jasa ini juga akan menurunkan daya beli masyarakat. Temuan studi ini mempunyai implikasi bagi pengambil kebijakan di Indonesia agar bisa meningkatkan kebijakan yang dapat mendorong IHK, ekspor, dan investasi. Kebijakan-kebijakan ini dapat membantu meningkatkan taraf hidup masyarakat Indonesia dan nilai kurs rupiah. Kata kunci: IHK, Impor, Ekspor, PMDN, PMA, PDB, Nilai Kurs Rupiah, Indonesia
Analisis Perbandingan Pengendalian Manajemen: Studi Kasus: Pelanggaran Karyawan Terkait Keuangan Perusahaan Jessica Violita Hadi; Putri Ayu Evitasari; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1437

Abstract

The Internal Control System is a form of company that uses it for the purpose of controlling and classifying several functions in order to achieve company goals and run according to plan effectively and efficiently. In Indonesia, the internal control system adheres to the principles of the Committee of Sponsoring Organization of the Treadway Commission (COSO). The creation of this principle is a form of resistance to fraud which is currently rampant. In this analysis, researchers used descriptive qualitative method techniques. This research data was taken from primary data and interview techniques, observation and literature study. The results of this research analysis show that there are external and internal pressures and supervision is less effective so it is proven to have a big influence on the conditions that occur in financial reports. Meanwhile, the financial target variables, change of auditor, change of leadership were proven to have no positive effect on the condition of the financial statements. The variables pressure, opportunity, rationalization and ability simultaneously have a significant effect on the condition of the company's financial statements. In this research analysis, the main objective is to carry out an analysis of Fraud actions and describe the forms of Fraud prevention actions carried out in the company in accordance with the COSO principles that will be applied in the company.
Jauh Dibalik Pandangan, Menilik Sistem Pengendalian Manajemen Perusahaan PT. Unilever Indonesia Charisma Bayu Ramadhan; Hwihanus Hwihanus
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1445

Abstract

Management Control System at PT. Unilever Indonesia still has weaknesses and deficiencies that need to be corrected. The implementation of strategic planning at Unilever Indonesia has not reached the desired level of optimality. Lack of top-level management involvement or deep understanding of market dynamics in the context of strategic planning. The aim of this research is to identify, analyze and understand the implementation of Management Control System tasks at PT. Unilever Indonesia, with a special focus on its weaknesses and shortcomings. This research uses qualitative research methods, which involve the use of observation techniques. Results The main findings involve a lack of top-level management involvement in strategic planning, leading to sub-optimality in setting corporate goals and priorities.
ANALISIS PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL, MANAJEMEN LABA, KARAKTERISTIK PERUSAHAAN, KANTOR AKUNTAN PUBLIK, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA Dinda, Bahiira Albasitha Permata; Hwihanus, Hwihanus
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.283

Abstract

This study aims to find out how much influence financial performance, capital structure, profit management, company characteristics, public accounting firms, and good corporate governance on tax avoidance. This research is a quantitative research using secondary data obtained from the annual financial statements available on the official website of the Indonesia Stock Exchange (IDX). The population of this study is 21 manufacturing companies listed on the LQ-45 Index on the Indonesia Stock Exchange from 2020-2022. The sampling technique of this study uses a purposive sampling technique, so that as many as 13 companies were obtained. The data was processed using the SmartPLS program application. The results of this study show that the results of hypothesis testing have a significant positive effect on financial performance on capital structure, profit management on tax avoidance, capital structure on profit management, public accounting firms on good corporate governance, and public accounting firms on tax avoidance. The results of hypothesis testing that resulted in a significant negative effect were financial performance on tax avoidance, profit management on characteristics, characteristics on public accounting firms, characteristics on tax avoidance, good corporate governance on tax avoidance. Meanwhile, the results of hypothesis testing that produced a not significant positive effect was the capital structure on tax avoidance
Co-Authors A, Diana Indah Sri Lestari P. Abdul Halik Abigaiel C. Lesbasa Abigaiel. C Lesbasa Achmad Bagas Djuan Rajendra Achmad Maqsudi Achmad Singgih Laksono Achmad Sofyan Adam Maulana Adiatma Zefanya Loppies Adila Dwi Lestari Aditya, Farhan Adnan, Apippudin Adriana, Marcelia Adrianus Ketmoen Agus Agus Agus imam Agus Pawitra Widya Agustin Linda Astuti Ahmed, Ishfaq Aisyah Dewi Ramadhani Ajeng Rossantika Sari Al Bina Aldi, Muhammad Fauzan Alfons, Susana K. Alifiarisma Maricar Alisya Lailatul Akhadiya Allesia Putri Wijaya Sutikno Allysia Safira Putri Palevy Amalia Devi Wulandari Amalia Ilyas Amalia, Devina Shava Amanda, Dian Ambarwati, Hanum Cheffi Amin Sadiqin Amira Nanda Arianni Amru Karim Alhabsyi Amru Karim Alhabsyi Ananda Eka Agustina Anandio Triartomo Ananta Kumala Sari Ananta, Mufita Dea Anastasya Mechta Mediana Anastasya Mechta Mediana Angelina Wijaya Tan Angelina Wijaya Tan Anggraini, Avita Anggraini, Diana Indah Sri Lestari Pratiwi Anggun Pratiwi Anggun Pratiwi Anggun Veby Safitriana Angraini, Anggella Anita Eka Pratiwi Annisa Rahma Qur’aini Annora Rajwa Erbana Aprelianingrum, Ainiyah Aprilia Tri Kurniawati Aprilia Wahana Putri Ardhi, Fillah Arfenita Cahyaningrum Arfindo Hermawan Ari Rohmana Ari Setyo Wati Ariani, Riska Septi Arizza Zulia R.J Arma Yuli Fitriasari Arma Yuli Fitriasari Arsyana, Adhyasta Cakra Whisnu Asari, Ayu Asmiatiningsih, Sri Asri, Sukma Ataina Rusyda Fauziyah Ataina Rusyda Fauziyah Atakelan, Reinatto Yakobus Pati Agon Atikasari, Nandhita Kirana Audreyna Missel, Rheinata Aulia, Arti Mirza Awwalunisa Aprilia Wijaya Ayu Asari Ayu Fahmi Rosydianah Azel Naufal Aziz, Aminuddin Aziz, Mochamad Baderi, Rahmawati Nur Bariyah, Binti Ro’isatul Batuwael, Marcelia Adriana Bayu Abi Bernike Trivena Noveliana Bondan Wicaksono Budi Winarno Cailah Nasywa A. Cailah Nasywa Afrila Calosa, Kristiana Greta Celine Amanda Sarifatul Sabrina Celine Amanda Sarifatul Sabrina Charisma Bayu Ramadhan Chava Annastasia Candra Chintya Anggun Lestari Christine Cicilia Saputra Cindy Desita Putri Cindy Desita Putri Claudya Sizika Beatrix Syaiful Dandy Ahmad Drajat DARMONO Darmono Darmono Darmono Darmono Dela Wahyu Putri Awanda Dela Wahyu Putri Awanda Delila Pandora Harlacxienty Della Widyasari Desfi Dwi Desfi Dwi Sulistyana Desta Adelia Putri Desy Kartika Sari Devi Alita Solehsi Devi Nadia Agustina Devi Nadia Agustina Devi Wulandari, Amalia Devina Shava Amalia Devina Shava Amalia Devira Larasati Dewi Nurhayati Dewi Purnamasari Dhony Navandi Diah Indri Anggriyanti Diah Indri Anggriyanti Diah Riyani Dian Sari, Nur Fitroten Diana Indah Sri Lestari P. A Dicky Satria Ananta Haqq Dika Candra Laili Dinda, Bahiira Albasitha Permata Dita Fitriani Diva Damai Maharani Diva Damai Maharani Divara, Sylvanda Aprilia Djupiansyah Ganie Dody Mulyanto Duvan Samudra Laisoka Dwi Fitrianti Dwi Kurniawati, Arie Dwikinta, Made Anindya Dyah Putri Agustin Dyah Putri Agustin Dyahnesa Harul Puspitaningrum Eko Hadi Suyanto Elmiano Artanto Epot Erong Elmiano Artanto Epot Erong Elsy Margaritha Prastisye Rihi Enisa Tunggal Dewi Enny Istanti Erdiana, Della Erfi Lisdiana Suryani Erfiani S Wardani Erlina Dinda Safitri Erong, Elmiano Artanto Epot Esther Tioma Nauly Pardede Esti Sumirat Fadila, Baity Nur Fandi Pratama Putra Fara Brygita Ramadhani Faradilla Mega Maharani Fatwa, Muhammad Nabil Febi Theresia Immanuel Febri Risnandia Febrian Dimas J. Wibowo Febrianti Novita Febriawan Ardi Nugroho Febry Rosady Fernianda Wahyu Ramadanthy Feronika Arfianingrum Fillah Ardhi Fadhillah Filzah Primardiningtyas Firmansyah Fitri Noviyanti Fitri Sulistiyana Fitria Rahmadani Fiyelex, Riandi Gabriella Afe Glorya Gery Gilbert Billy Rivaldo Matahurila Grace Lodita Hatumena Gustaf Ikhsan Romadhoni Habiburrahman, Muhammad Riza Mahmud Hana Damayanti Tarihoran Hana Damayanti Tarihoran Hanafi, Roy Handoko, Steven Nathanael Handoko, StevenNathanael Hanisa, Layla Haqq, Dicky Satria Ananta Harits Zidni Khatib Ramadhani, Muhammad Haryono Hasanah, Deviatul Have Zulkarnaen Hazzar Al Oktha Rahmatika Hazzar Al Oktha Rahmatika Hendra Cipta Henitha Nadia Kristy Herny Ria Mandag Herny Ria Mandag Hesti Ning Tyas Hesti Ning Tyas, Hesti Ning Tyas Hetami, Adietya Arie Icha Aulia Putri Ifani ikawulandari Imel Osok, Rosania Imeltiana Imeltiana Indah Naila Prisca Indhira Ridho Abdhilla Indraswari, Sagung Ayu Dwianjani Trisna Indrawati Yuhertiana Indri Widya Wulandari Indri Widya Wulandari Indro Purnomo Intan Pandini Intan Pandini Inung Vias Dras Tistian Hening Tyas Isnaeni, Fajar Isnaini Rosyida, Isnaini Jalib Umar Latuconsina, Jalib Umar Jannah, Arizza Zulia Rahmatul Jasman Jasman Jelita Prakasita Handi Dhaneswara Jelita Prakasita Handi Dhaneswara Jena Sarita Jeselin Devi Adesya Felandy Jessica Violita Hadi Jihan Bintang Angely Jilan Azzahra Salsabila Joanne Intania Rut Simunapendi Jofanka, Alinda Dwi Johan Pahing Heru Waskito Joshua Yonathan Sugianto Joys Oktavia Joys Oktavia Santoso Juli Prastyorini Kalangi, Meyti Hanna Ester Kayla Dedyanti, Mayrilin Kevin Fiorentino Kirowati, Dewi Krisogonus Avio Seleman Krisogonus Avio Seleman Kristiana Greta Calosa Kristiana Greta Calosa Kurnia Illa Allodya Kurnia Illa Allodya Dinara Kustiwi, Irda Agustin Kusuma Wijaya Laila Hidayati, Putri Laila, Amar’atus Latifatul Qulub Lavenia, Lisa Laylatul Adha Layyina Humairoh Leba, Desinta Lebrina Lorince Tangpen Lestari, Vivi Duwi Lidh Iatul Izzah Lilik Faiqotul H Lim’atus Sanayah Linda Afifah Linda Afifah Linda Novia Sari Lisa Ovelia Lisrotul Munawaroh Lusia Mutiara Pratama Bulele Lutfika Arifa Faizati Lutfika Arifa Faizati M Shoim M. Ilham Syahrul Qur’ani Madaniyah Nur Aisyah Putri Maghdalena Sihaloho, Yolanda Maharani Adi Pamasa Maidatus Zahroh Manafe, Janri.D Marcelia Marcelia Adriana Marcelia Adriana Batuwael Marcella Aullia Jayadi Marcella Aullia Jayadi Marcella Trianita Abur Marcella Trianita Abur Marcellina, Lola Via Maretha Wiriaqni Utama Maria Alni Lau Go’o Maria Imakulata Pongge Maria Yovita R Pandin Maria Yovita R. Pandin Maria Yuliana Postel Maria Yuliana Postel Marsha Gita Widyanti MartaUli Septiana Manalu MartaUli Septiana Manalu Martinus Budiantara Matulessy, Zaschia Flanivolya Maulana Ikhrom Ababil Maulana Ikhrom Ababil Maulana, Moch Abid Athoillah Maulidah Narastri Maurheen Queena Hamada Mayrilin Kayla Dedyanti Mayrilin Kayla Dedyanti Mei Nurlinda Mei Nurlinda Meiyola Krisma Agatha Melinda Ayu Puspitasari Mevelia, Veronika Christine Michael Revelin Ervan Septian Mirana Lavenia Misse, Rheinata Audreyna Missel, Rheinata Audreyna Moch Iqbal Romadhon Mochamad Aziz Moh. Riskiyadi Mohammad Hamim Sultoni Mufita Dea Ananta Muhammad Bayu Muhammad Bayu Muhammad Bayu Muhammad Indra Wardana Muhammad Indra Wardana Muhammad Nabil Fatwa Muhammad Nur Rohman Syah Muhammad Nuruddin Rasyid Muhammad Primbang Apriliyanto Muhammad Taufiq Hidayat Mukhamad Sholikudin Mursyidin Mursyidin Mushfiroh, Luluk Mustafiyatus Nur Lailina Naafika Rachma Rozani Naafika Rachma Rozani Nabila Cahya Lestari Nabila Febriyana Nabilah Qurrotul `Aini Nabilah Qurrotul ’Aini Nada Salsabila, Sausan Nadya Andreyanto Najwa Bioarti Nanda Nanda Pinandita R Nanlohy, Yehezkiel Benaya Narastri, Maulidah Narulita, Friska Dhea Nathalie Elshaday Nathania Arindha Putri Naufal Gama Naula Chantika Putri F Navandi, Dhony Navandi, Dhony Neila Widiya Andini Nekky Rahmiyati Nelya Arofatin Neneng Musyrifatul Amelia Neto, Angelique Michella Neza Putri Pratama Ni Luh Ayu Atmi kamaratih Ni Nyoman Padang Cakra Binaraesa Nia Ananda Rahma Wati Nina Marta Nina Nor Fadilah Nina Nor Fadilah Ninda Maya Firnanda Nouva Ayu Ramadhanti Nova Melinda Isnaini novia Mega Putri Novia Mega Putri Novita Melliyana Widyanti Novita Permatasari Novita Rahmawati Novita Rahmawati Nugraha, Made Yoga Putra Nur Fitroten Dian Sari NUR INDRIANTORO NUR INDRIANTORO Nur Siti Latipah Nur Widyawati Nuradi Mulya Razaq Nurfifajannah, Walliya Nurlinda, Mei Nurmala Galuh Pramesthi Nurmala Galuh Pramesthi Nurrochmah, Aliatus Nursin Nurul Laily Oktaviani Nuryani Karim Octavia Dwi Sagita Sari Paramita Nidan Paramesti Patricia Channelia Wea Paulino da Costa Ferreira Pertiwi, Ana Pradhani, Tri Buana Wira Pramita Studiviany Pramita Studiviany S Pramita Studiviany Soemadijo Pranata, Natasha Anjanette Pranoto, Adam Joyo Prihastuty, Dyah Rini Primardiningtyas, Filzah Puspita Putera, Muhammad Tommy Fimi Putri Adelia Siregar Putri Ayu Evitasari Putri Nadiya Puspitasari Putri Rahayu Putri, Audyta Prasetyani Putri, Febri Risnandia Wibowo Putri, Icha Aulia Putri, Nabila Amelia Putri, Shalsa Billa Eka R. Pandin, Maria Yovita R. Pandin, Maria Yovita R. Pandin Raditya Yuniar Alfani Pratama Rafi, Moch Irsyad Ainur Rahayu, Putri Rahayu, Sucik Rakmat Dwi Anugrah Putra Ramadanthy, Fernianda Wahyu Ramadhan Adin Nugroho Ramadhani, Aisyah Dewi Ramadhani, Muhammad Harits Zidni Khatib Ramdani Abdullah Mukhyi Rastafael, Yoel Ratnawati , Tri Refi Tri Anika Reinatto Yakobus Pati Agon Atakelan Rheinata Audreyna Missel Ricky Zakaria Winarno Rieke, Rieke Rina Sandora Rio Duana Putra Riska Septi Ariani Rista Rivaldo Martadinata Anthonie Riyadi, Slamet Rizal Arsy Asy Rohman Rizka Maya Shova Rizki Luthfi Aulia Rizky Abdhul Kharim Rizky Abdhul Kharim Rizky Daniar Syah Putra Rohman , Rizal Arsy Asy Rohman Syah, Muhammad Nur Rohmansyah, Muhammad Nur Rohmawati, Ade Putri Indri Romadhon, Moch Iqbal Rosaidina Syafira Rosania Imel Osok Rosaria Rudeng Roy Hanafi Rozzi Rahmawati, Septiana Rulis Setyowati Rulis Setyowati Ruri Istia Damayanti Rustam Rustam Sabrina Nova Ashara Sabrina Nova Ashara Sabrina, Celine Amanda Sarifatul Safa Wildanul Arfi Safitri, Uhti Noer Choliza Safitrih, Nurul Amalia Said Saleh Salihi Salih, Lea Berliana Jeni Salma Dewi Ambarsari Salsabela, Dania Salsabila Alya Maharany Salsabila Aprilia Salsabila, Sausan Nada Salva Dewi Ambarwati Salva Dewi Ambarwati Saputra Hadiwinarto Sari Indah Setio Maria Savsavubun Sari, Ananta Kumala Sari, Chindy Manika Sari, Nur Fitroten Dian Sari, Stefani Sariah Sariah Sasniati Fadhila Shifa Sausan Nada Salsabila Savsavubun, Sari Indah Setio Maria Selma Nevira Shinta Putri Septia Wicaksono Seran, Maria Dinda Ayu Rosari Luruk Sevira Pahlevi Santoso Shafiyah Ummu Umayyah Shenia Meyrsa Rosanti Shevania Shirky Kharisma Fitri Hasnita Sholiqah, Suci Nurlayli Alimatu Sihaloho , Yolanda Maghdalena Silvi Kurnia Sindy Utami Siti Ambar Siti Aminah Siti Lailatus Saidah Siti Mujanah SITI NURUL HIDAYATI Slamet Riyadi Slamet Riyadi Slamet Riyadi Slamet Riyadi Sofinatus Solikhah Solihatun Nisak Soraya, Aya Soraya, Bunga SRI RAHAYUNINGSIH Stefani Sari Stefani Sindita Sari Stefani Sindita Sari Suci Harira Sari Hatuina Sudarynianto Nurathaya Sutarto Suhaima Rafia Mansyur Suhari Suhari Sukamto Sukamto Sullicyanna Luna Bianca Sullicyanna Luna Bianca Sumantri Sumantri Sunia Apriyono Supriatun Supriatun Surya Bakti Suwarno Suwarno Syahna Shinta Yunari Syahputra, Dicky Syaiful, Claudya Sizika Beatrix Sylvanda Aprilia Divara Syukroni, Muhammad Amar Tanya Tata Putri Srikandi Tasya Nurhalyza Teguh Adi Priansyah Theresia Uli Sianturi Theresia Uli Sianturi Tita Refi Maret Sintani Titiek Rachmawati Titin Nur Azizah Titin Wahyuni Titing Purwanti Titus Gustiagung Grace Widya Arta Titus Gustiagung Grace Widya Arta Tommy Fimi Putera, Muhammad Tri Andjarwati Tri Andjarwati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tussi Sulistyowati Tyas, Hesti Ning Uci Oktavia Uhti Noer Choliza Safitri Ulfa S, Chairia Vera Rambu Nggonngi Veren Putri Shamaya Veren Putri Shamaya Via Wahyuningtyas Viona Eka Putri Mardiono Vivi Ade Rivani Vivi Ade Rivani Vivi Armadhani Wandira Regita Wardana, Muhammad Indra Wardani, Farah Arda Wardani, Megasuciati Warti Ratnasari Wicaksono, Fajar Wicaksono, Septia Widiya, Heni Widya Novita Sari Winarti Setyorini Wiwit Lusiana Wulandari, Ayu Lus Yance, Evy Yanita Hendarti Yaohan Ad’nnia Jannah Yega Putriani, Apryla Ayu Yeni Kartika Dewi Nurjana Yeni Putri Devi Lestari Yeni Putri Devi Lestari Yohana Fransiska Natalia Yohana Natalia Cristanti Yolanda Maghdalena Sihaloho Yovita, Maria Yucha, Nikma Yuli Meliana Yulita Alfonsia Hayon Yulita Maria Yunari, Syahna Shinta Yunita Budi Alifya Miranti Zaenal Arifin Zaenal Arifin Zainul Arifin Zaschia Flanivolya Matulessy Zufi Yustika Magitasiwi