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All Journal Jurnal Bina Bangsa Ekonomika Jurnal Ekonomi dan Kewirausahaan West Science
Dwi Fitrianingsih
Universitas Pamulang
Economics, Econometrics & Finance

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PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DI PERUSAHAAN MANUFAKTUR FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Dwi Fitrianingsih; Putri Wulandari
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.480

Abstract

This study was conducted to determine the Effect of the Audit Committee and Audit Quality on Tax Avoidance in Food and Beverages Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 Period. The number of samples taken was 13 Food and Beverages Manufacturing Companies that were included in the criteria. The audit committee is measured by the number of audit committee members and the quality of the audit is measured by dummy variables. Tax avoidance as a dependent variable is measured by the cash effective tax rate (CETR). The method used to analyze the relationship between variables in this study is multiple linear regression analysis.       The results of the Hypothesis test show that the Audit Committee has a significant positive effect on Tax Avoidance, Audit Quality has a negative insignificant effect on Tax Avoidance. Simultaneously, the Audit Committee and Audit Quality Have a Significant Positive Effect on Tax Avoidance
Financial Distress dalam Literatur Keuangan dengan Analisis Bibliometrik Loso Judijanto; Wahyuni Istiqomah Adha; Dwi Fitrianingsih; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 2 No 03 (2024): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v2i03.1434

Abstract

Penelitian ini menganalisis literatur mengenai financial distress melalui pendekatan bibliometrik untuk mengidentifikasi tren, tema, peluang penelitian, dan kolaborasi penulis. Data diambil dari basis data akademik Google Scholar, mencakup artikel jurnal, prosiding konferensi, dan buku yang diterbitkan antara tahun 1971 hingga 2024. Analisis klaster menunjukkan bahwa topik financial distress terutama terkait dengan konsep keuangan seperti leverage, profitability, liquidity, dan cash flow. Tren penelitian mengindikasikan peningkatan minat pada topik seperti financial literacy dan capital structure dalam beberapa tahun terakhir. Peluang penelitian diidentifikasi di area yang kurang dieksplorasi seperti tata kelola perusahaan dan penghindaran pajak. Selain itu, analisis jaringan kolaborasi penulis mengungkapkan adanya beberapa kelompok penelitian aktif, namun juga menunjukkan adanya potensi untuk memperkuat kolaborasi lintas kelompok. Penelitian ini memberikan wawasan yang mendalam tentang dinamika dan perkembangan literatur financial distress, serta mengarahkan penelitian di masa depan untuk mengisi gap yang ada dan memperkuat kolaborasi antar peneliti.
Co-Authors Eko Sudarmanto Loso Judijanto Putri Wulandari Wahyuni Istiqomah Adha