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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ekuilnomi Jurnal Abdimas Bina Bangsa Formosa Journal of Multidisciplinary Research (FJMR)
Nadila Andriana
Universitas Widyatama
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Ukuran Perusahaan, Leverage, Umur Perusahaan, Dan Profitabilitas Terhadap Intellectual Capital Disclosure Nadila Andriana; Citra Mariana; Diah Andari
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.776

Abstract

Tujuan utama dari penelitian ini adalah untuk menginvestigasi apakah ada pengaruh dari ukuran perusahaan, leverage, umur perusahaan, dan profitabilitas terhadap tingkat Intellectual Capital Disclosure pada sektor makanan dan minuman di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2019 - 2021. Sampel yang digunakan dalam penelitian ini adalah 19 perusahaan manufaktur di sektor makanan dan minuman, yang dipilih menggunakan purposive sampling method. Data yang diperoleh kemudian dianalisis menggunakan perangkat lunak EViews 12 SV. Temuan dari penelitian ini mengindikasikan bahwa umur perusahaan memiliki pengaruh positif terhadap tingkat Intellectual Capital Disclosure. Namun, ukuran perusahaan, leverage, dan profitabilitas tidak terbukti memiliki pengaruh yang signifikan terhadap Intellectual Capital Disclosure
Pengaruh Profitabilitas Dan Leverage Terhadap Pengurangan Pajak (Penelitian Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022) Diah Andari; Nadila Andriana; Citra Mariana
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8225

Abstract

The Indonesian government is increasingly optimizing tax revenues as a source of income. The implementation of tax collection by the government does not always receive a good response from companies or agencies. The government pays quite a lot of attention to taxes so the government expects tax payments to be as high as possible to finance government programs. However, unlike companies, taxes describe costs or burdens that will reduce a company's net profit, so companies will pay taxes as low as possible. This research aims to know whether profitability and leverage influence tax avoidance in mining sector companies listed on the Indonesia Stock Exchange in 2018-2022. The factors tested in this research are profitability and leverage as the independent variable, while tax avoidance as the dependent variable. The research method used in this research is descriptive and verification. The population in this research is mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used in this research is non-probability sampling with a purposive sampling method. The data analysis used in this research is multiple regression analysis using Eviews 12. The results show that partially and simultaneously, profitability and leverage do not affect tax avoidance. The research results also show that the value of profitability and leverage influencing tax avoidance is 6.51%, and the remaining 93.49% influenced by other variables outside the research. Keywords: profitability, leverage, tax avoidance
PENDAMPINGAN TATA KELOLA ADMINISTRASI UNTUK RUMAH SINGGAH PEDULI (CABANG BANDUNG, JAWA BARAT) Andina Nur Fathonah; Rachmat Hidayat; Dudi Abdul Hadi; Lilis Maryanti; Nadila Andriana
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.960

Abstract

This PkM activity is carried out in the short, medium and long term. RSP management must be able to run operational administration properly. Although there are many types of shelters in Bandung, this PkM is specialized in the Bandung Branch of RSP, West Java. Administrative management for Rumah Singgah Peduli is introduced, discussed and applied how the proper techniques in this PkM. A MS.Excel helps in the process of running the administration until a simple financial report of RSP is expected to be able to classify receipts and expenses for each transaction that occurs. The intended object for this PkM is assumed to have less administrative knowledge. This service activity provides guidance and assistance for RSP in improving the information presented in the Non-Profit financial statements. This PkM program is focused on RSP and provides understanding so that it is able to make good records. It is hoped that the management and administration of RSP will have new knowledge related to administration in running their operations and be able to improve the quality of information presented and be professional
The Effect of Deferred Tax Expenses and Leverage on Earnings Management (Study on Consumer Good Sector Companies Listed on the Indonesia Stock Exchange in 2018-2022) Diah Andari; Nadila Andriana; Citra Mariana
Formosa Journal of Multidisciplinary Research Vol. 4 No. 3 (2025): March 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i3.116

Abstract

The goal of this study is to examine the influence of delayed tax expenses and leverage on profit management in consumer products firms listed on the Indonesian Stock Exchange between 2018 and 2022.  The research method employed is a quantitative approach, including secondary data acquired from the company's annual reports. The analysis techniques used include normality, multicollinearity, autocorrelation, heteroscedasticity, and multiple linear regression tests. The results revealed that deferred tax expense has a detrimental and serious impact on  profits management, implying that transient disparities between accounting profit and fiscal profit might be used to predict earnings management practices. In contrast, Leverage has no meaningful impact on earnings management, which indicates that the level of corporate debt is not a major factor in managerial decisions to carry out earnings management. These findings support agency theory in explaining the link between deferred tax expenditure and earnings management, but contradict agency theory in relation to leverage. This study provides implications for companies in improving financial statement transparency and controlling deferred tax differences to reduce earnings management practices.
Co-Authors Andina Nur Fathonah Citra Mariana Diah Andari Dudi Abdul Hadi Lilis Maryanti Rachmat Hidayat