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Gita Desyana
Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak
Economics, Econometrics & Finance

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Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Laba, dan Profitabilitas terhadap Kualitas Laba: Studi pada Perusahaan Basic Materials yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Gita Desyana; David Gowira; Miranda Jennifer
Jurnal Eksplorasi Akuntansi Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v5i3.908

Abstract

This research aims to study how leverage, firm size, profit growth, and profitability affect earnings quality. The study uses quantitative approach with associative method. Basic Materials companies that listed on Indonesia Stock Exchange in 2017-2021 with total of 97 companies are the population used in the study. Researchers use purposive sampling in selecting samples resulting in 67 companies meeting the criteria determined. Data used is secondary data obtained using documentation observation method from www.idx.co.id. With total of 335 data collected, researchers use multiple linear regression with the SPSS 25 programs. Results show that firm size has significant positive effect on earnings quality. Meaning that larger company has higher earnings quality. In contrast, earnings quality is not significantly affected by leverage, profit growth and profitability of firm. Further researches are hoped to expand the observation period, use other variables, and study other sector of company to show better result.
Pengaruh Profitabilitas, Leverage, dan Umur Perusahaan Terhadap Praktik Tax Avoidance: Studi Kasus Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023 Imam Prayoga; Gita Desyana; Syarbini Ikhsan
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1670

Abstract

This research aims to investigate the influence of profitability, leverage, and company age on tax avoidance practices in energy sector companies in Indonesia that are listed on the Indonesia Stock Exchange. The data were analyzed using multiple regression methods on a sample of 46 financial reports from the years 2020 to 2023. The results of the analysis show that profitability does not have a significant effect on tax avoidance, while leverage also does not have a significant effect. However, company age has been proven to have a significant effect on tax avoidance. Nonetheless, these three variables have a simultaneous effect on tax avoidance. This research is relevant for improving tax policies and reducing tax avoidance practices that are detrimental to the state.
Co-Authors David Gowira Imam Prayoga Miranda Jennifer Syarbini Ikhsan