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All Journal Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan
Khalisa Fahira
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Faktor-faktor yang mempengaruhi Profitabilitas Perusahaan : Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan, Perputaran Aset Tetap dan Perputaran Piutang Denisa Salsabila Viyanis; Adira Oktaviani Tita Nurjanah; Khalisa Fahira; Avivah Shafa Nada; Tri Yulaeli
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 3 (2023): September : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i3.632

Abstract

Company Profitability is the company's ability to generate profit or profit. Profitability is the net result of various management policies and decisions. Profitability will provide the final answer about the effectiveness of company managers and provide an overview of the effectiveness of company management. Profitability can be interpreted as the company's ability to generate profits. According to R. Agus Sartono (2001: 122) profitability is the company's ability to earn profits in relation to sales, total assets and own capital. The company considers that the problem of profitability is more important regarding company profits, where companies that have large profits cannot reflect that the company operates efficiently. To assess the profitability of the company using solvency, current ratio and turnover receivables. This article reviews the factors that affect company profitability, namely: Working Capital Turnover, Cash Turnover, Inventory Turnover, Fixed Asset Turnover and Accounts Receivable Turnover in a study of financial management literature. The purpose of writing an article is to build a hypothesis on these variables so that they can be used for further research. The results of this review article are: Working Capital Turnover has an effect on Company Profitability, Cash Turnover has an effect on Company Profitability, Inventory Turnover has an effect on Company Profitability, Fixed Asset Turnover has an effect on Company Profitability and Accounts Receivable Turnover has an effect on Company Profitability
Peran Tanggung Jawab Sosial Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Khalisa Fahira; Nera Marinda Machdar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.723

Abstract

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.
Co-Authors Adira Oktaviani Tita Nurjanah Avivah Shafa Nada Denisa Salsabila Viyanis Nera Marinda Machdar Yulaeli, Tri