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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Eksplorasi Akuntansi (JEA)
David Gowira
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.
Impact of Profitability, Leverage, Capital Intensity, Firm Size, and Firm Age on Tax Avoidance Gowira, David; Haryono, Haryono; Dosinta, Nina Febriana
Jurnal Akuntansi dan Perpajakan Vol. 10 No. 2 (2024): September 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v10i2.13614

Abstract

Indonesia's primary source of state revenue is taxes and is used to support economic growth to achieve the vision of "Golden Indonesia 2045". The challenge in collecting tax revenues is the act of tax avoidance by companies. This research wants to study whether the tax avoidance of basic materials companies on the Indonesia Stock Exchange from 2018 to 2022 is affected by factors such as profitability, leverage, capital intensity, company size, and company age. Ninety-six basic materials companies are the population in this study. This quantitative research uses financial reports through purposive sampling with a total sample of two hundred and ninety-five data. The findings in this study show that the tax avoidance is significantly positively influenced by profitability which is proxied by return on assets, while the tax avoidance is significantly negatively influenced by company size. On the other hand, the tax avoidance is not significantly influenced by leverage, capital intensity, and company age. These results imply that company management is encouraged to avoid taxes to meet the profit level targets set by shareholders, but remains careful to maintain the company's good reputation.
Co-Authors Gita Desyana Haryono Haryono Miranda Jennifer Nina Febriana Dosinta