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All Journal Gemilang: Jurnal Manajemen dan Akuntansi International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
Wati Yaramah
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Financial Distress dan Growth Opportunity terhadap Konservatisme Akuntansi Febry Valentina; Dirvi Surya Abbas; Wati Yaramah
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 4 No. 1 (2024): Januari : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v4i1.994

Abstract

The purpose of this study is to determine the Effect of financial distress and growth opportunity on accounting conservatism in state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 research period. The population of this research includes all state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on predetermined research criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange (BEI) website. The analytical method used is panel data regression analysis. The research results show that financial distress has an effect on accounting conservatism, but growth opportunity has no effect on accounting conservatism
THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD Dewi Rahmahwati; Sifa Widiyana; Shafira Cahyani Wulandari; Mohamad Zulman Hakim; Seleman Hardi Yahawi; Wati Yaramah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.429

Abstract

This study intends to understand the impact of Leverage, Institutional Ownership and Profitability on Tax Avoidance through Company Size as a moderation variable. The population of this study is Healthcare Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population is 33 companies using the purposive sampling method with 15 companies that meet the requirements, with a large amount of observation data of 45 data. This data study uses the method of combined data regression analysis through the E-views 12.0 program. The findings of the study prove that Leverage and Profitability have a negative impact on Tax avoidance. Institutional ownership has a positive impact on tax avoidance. Company Size can moderate the impact of Leverage, Institutional Ownership and Profitability on Tax avoidance.
Co-Authors Abbas, Dirvi Surya Dewi Rahmahwati Febry Valentina Mohamad Zulman Hakim Seleman Hardi Yahawi Shafira Cahyani Wulandari Sifa Widiyana