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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Ilmiah Wahana Pendidikan Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Asian Journal of Management Analytics
Dinda, Bahiira Albasitha Permata
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL, MANAJEMEN LABA, KARAKTERISTIK PERUSAHAAN, KANTOR AKUNTAN PUBLIK, GOOD CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ-45 DI BURSA EFEK INDONESIA Dinda, Bahiira Albasitha Permata; Hwihanus, Hwihanus
Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Vol. 4 No. 2 (2024): Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/vls.v4i2.283

Abstract

This study aims to find out how much influence financial performance, capital structure, profit management, company characteristics, public accounting firms, and good corporate governance on tax avoidance. This research is a quantitative research using secondary data obtained from the annual financial statements available on the official website of the Indonesia Stock Exchange (IDX). The population of this study is 21 manufacturing companies listed on the LQ-45 Index on the Indonesia Stock Exchange from 2020-2022. The sampling technique of this study uses a purposive sampling technique, so that as many as 13 companies were obtained. The data was processed using the SmartPLS program application. The results of this study show that the results of hypothesis testing have a significant positive effect on financial performance on capital structure, profit management on tax avoidance, capital structure on profit management, public accounting firms on good corporate governance, and public accounting firms on tax avoidance. The results of hypothesis testing that resulted in a significant negative effect were financial performance on tax avoidance, profit management on characteristics, characteristics on public accounting firms, characteristics on tax avoidance, good corporate governance on tax avoidance. Meanwhile, the results of hypothesis testing that produced a not significant positive effect was the capital structure on tax avoidance
Analisis Pengaruh Kinerja Keuangan, Struktur Modal, Manajemen Laba, Karakteristik Perusahaan, Kantor Akuntan Publik, Good corporate governance Terhadap Tax avoidance Pada Perusahaan Manufaktur yang Terdaftar Dalam Indeks LQ-45 Di Bursa Efek Indonesia Dinda, Bahiira Albasitha Permata; Hwihanus, Hwihanus
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 18 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13881612

Abstract

Penelitian in bertujuan untuk mengetahui seberapa besar pengaruh kinerja keuangan, struktur modal, manajemen laba, karakteristik perusahaan, kantor akuntan publik, good corporate governance terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan yang terdapat di situs resmi Bursa Efek Indonesia (BEI). Populasi penelitian ini berjumlah 21 perusahaan manufaktur yang terdaftar pada Indeks LQ-45 di Bursa Efek Indonesia dari tahun 2020-2022. Teknik pengambulan sampel penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh sebanyak 13 perusahaan. Data diolah menggunakan aplikasi program SmartPLS. Hasil penelitian ini menunjukkan bahwa hasil pengujian hipotesis berpengaruh positif signifikan adalah kinerja keuangan terhadap struktur modal, manajemen laba terhadap tax avoidance, struktur modal terhadap manajemen laba, kantor akuntan publik terhadap good corporate governance, kantor akuntan publik terhadap tax avoidance. Hasil pengujian hipotesis yang menghasilkan berpengaruh signifikan negatif adalah kinerja keuangan terhadap tax avoidance, manajemen laba terhadap karakteristik, karakteristik terhadap kantor akuntan publik, karakteristik terhadap tax avoidance, good corporate governance terhadap tax avoidance. Sedangkan hasil pengujian hipotesis yang menghasilkan berpengaruh tidak signifikan positif adalah struktur modal terhadap tax avoidance.
Corporate Social Responsibility Impact on Financial Performance Dinda, Bahiira Albasitha Permata; Wicaksono, Septia; Hwihanus, Hwihanus
Asian Journal of Management Analytics Vol. 3 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i3.9921

Abstract

The objective of this research is to explain Corporate Social Responsibility impact on financial performance in international companies. This research is a qualitative approach using secondary data obtained from research results, research reports, and scientific journals. The sampling method uses purposive sampling technique, using a sample of 5 research results. The results showed that Corporate Social Responsibility significantly contributes to the enhancement of a company’s financial success with multiple elements that play an important role in this relationship. Companies that are active in Corporate Social Responsibility tend to have better reporting, thus increasing transparency, reputation, and investment attractiveness that contribute positively to financial performance.
PENGARUH FUNDAMENTAL MAKRO DAN STRUKTUR MODAL DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DALAM INDEKS LQ-45 BURSA EFEK INDONESIA Dinda, Bahiira Albasitha Permata; Putri, Pradita Andina Kurnia; Marcellina, Lola Via; Olivianti, Risca; Suparta, I Made
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 5, No 2 (2024): REMITTANCE DESEMBER 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol5no2.559

Abstract

The purpose of this study was to determine the magnitude of the influence caused by macro fundamentals and capital structure using earnings management as an intervening variable on the financial performance of manufacturing companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX). The research uses descriptive quantitative with secondary data in the form of annual financial reports from manufacturing companies collected through documentation techniques. This study used purposive sampling technique as the sampling technique, so that there were 13 companies that became the research sample. The data was processed with the Smart-PLS program application. The results found strong evidence between macro fundamentals and financial performance, as well as macro fundamentals and earnings management with a significant positive effect. However, macro fundamentals and capital structure have no significant influence. Capital structure and financial performance have a significant positive effect, but a significant negative effect on earnings management. Earnings management as an intervening variable and financial performance are found to have a significant negative effect. The implication of the study is the importance of paying attention to factors related to improving financial performance.Tujuan penelitian ini adalah untuk mengetahui besarnya pengaruh yang ditimbulkan dari fundamental makro dan struktur modal dengan menggunakan manajemen laba sebagai variabel intervening terhadap kinerja keuangan perusahaan manufaktur yang terdaftar dalam indeks LQ-45 di Bursa Efek Indonesia (BEI). Penelitian menggunakan kuantitatif deskriptif dengan data sekunder berupa laporan keuangan tahunan dari perusahaan manufaktur yang dikumpulkan melalui teknik dokumentasi. Penelitian ini menggunakan teknik purposive sampling dengan 13 perusahaan yang menjadi sampel penelitian. Data diolah dengan aplikasi Smart-PLS. Hasilnya ditemukan bukti kuat antara fundamental makro dan kinerja keuangan, serta fundamental makro dan manajemen laba dengan pengaruh positif signifikan. Namun, fundamental makro dan struktur modal tidak memiliki pengaruh signifikan terhadap struktur modal. Struktur modal dan kinerja keuangan terdapat pengaruh positif signifikan, tetapi berpengaruh negatif signifikan terhadap manajemen laba. Manajemen laba sebagai variable intervening dan kinerja keuangan ditemukan memiliki pengaruh negatif signifikan. Implikasi penelitian adalah pentingnya memperhatikan faktor - faktor yang berkaitan untuk meningkatkan kinerja keuangan.
Co-Authors - Hwihanus I Made Suparta Marcellina, Lola Via Olivianti, Risca Putri, Pradita Andina Kurnia Wicaksono, Septia