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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Almira Santi Samasta
Fakultas Ekonomi Dan Bisnis, Universitas Dian Nuswantoro
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK Faricha Aulia Ananda; Ratna Herawati; Almira Santi Samasta
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8306

Abstract

This study aims to analyze the effect of size of the company, Profitability, Leverage and Sales Growth on Tax Avoidance. The study population is industial companies listed on the Indonesia Stock Exchange in 2018-2021. Data is taken from the financial statements of selected companies by sampling using a purposive sampling method. Before the data were analyzed, a classic assumption test was carried out consisting of the Data Normality Test, the Heteroscedasticity Test, the Auto Correlation Test and the Multicollinearity Test. Data analysis performed was descriptive statistical analysis, t test (partial) and F test with multiple linear regression. The results showed that size of the company and profitability had a significant effect on tax avoidance.
Role Ambiguity, Role Conflict Dan Role Overload Sebagai Prediktor Cyberloafing Behavior Sih Darmi Astuti; Tito Aditya Perdana; Almira Santi Samasta; Rauly Sijabat
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1131

Abstract

Cyberloafing behavior is a form of withdrawal deviance in the workplace which is increasingly surfacing along with technological developments. Cyberloafing behavior not only has a positive impact but also has a negative impact on the company. To maximize the positive impact and minimize the negative impact, this research has an urgency to examine predictors that can explain the occurrence of cyberloafing behavior. The study was conducted using employees from various companies in various industries as research samples. The results of this study indicate that cyberloafing behavior is explained by role ambiguity, role conflict and role overload.
PERAN PROFITABILITAS, STRUKTUR MODAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUBSEKTOR TRANSPORTASI Velyna Shofiyatun Nasikhah; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 2 (2025): 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.v8i2.13975

Abstract

Subsektor transportasi berkontribusi pada pertumbuhan ekonomi dengan mempermudah distribusi barang, meningkatkan efisiensi logistik, dan memperkuat daya saing. Kinerja perusahaan di sektor ini sangat vital untuk mendukung pembangunan ekonomi yang berkelanjutan. Tujuan dari penelitian ini yakni guna mengetahui bagaimana pertumbuhan perusahaan, struktur modal, serta profitabilitas berpengaruh dengan nilai perusahaan subsektor transportasi yang terdaftar pada BEI di tahun 2021 hingga 2023. Metodologi kuantitatif penelitian ini menggunakan data sekunder. Sebelas perusahaan dengan 132 data triwulanan menjadi sampel penelitian. Variabel terikatnya adalah nilai perusahaan yang ditentukan oleh Price to Book Value (PBV), sementara variabel bebas yang diuji yakni profitabilitas (ROA), struktur modal (DER), juga pertumbuhan perusahaan (GROWTH). Perolehan analisis memerlihatkan bahwasanya struktur modal (DER) juga profitabilitas (ROA) dapat meningkatkan nilai perusahaan secara signifikan. Namun pertumbuhan perusahaan tidak ada efek signifikan dalam nilai perusahan. Kata Kunci: Profitabilitas, Struktur Modal, Pertumbuhan Perusahaan, Nilai Perusahaan.
Co-Authors Fakhmi Zakaria Faricha Aulia Ananda Oktoriza, Linda Ayu Perdana, Tito Aditya Ratna Herawati Sih Darmi Astuti Sijabat, Rauly Velyna Shofiyatun Nasikhah