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All Journal Majalah Ilmiah Bijak Jurnal Ilmiah Wahana Pendidikan Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Lenawati Haryanto
Universitas Esa Unggul, Jakarta
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Social Sciences Other

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Analysis of The Influence of Company Social Responsibility (CSR), Leverage, and Company Measure on Tax Avoidance (Study on Manufacturing Companies Listed on The Bursa Efek Indonesia (BEI) in 2017-2020) Lenawati Haryanto; Inayah Ramadhani
Majalah Ilmiah Bijak Vol 20, No 1: March 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i1.3118

Abstract

This study aims to determine the influence of Company Social Responsibility (CSR), Leverage, and Company Size on Tax Avoidance either simultaneously or partially. In this study, the independent variable CSR is measured using 91 indicators of CSR disclosure, leverage is measured using debt to equity, and corporate size is measured using the natural logarithm of total sales. The dependent variable Tax Avoidance is measured using the Effective Tax Rate (ETR). The object of this research is the coal mining sub-sector which is listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling with a total sample of 11 (eleven) corporate with an research period of 2017-2020. This study uses multiple linear regression analysis method. Based on the results, it shows that Company Social Responsibility (CSR), Leverage, and Company Size simultaneously have no influence on Tax Avoidance. CSR, and Leverage have no influence and are not significant on Tax Avoidance, while Company Size has a positive influence on Tax Avoidance.
The Influence of Mobile Banking, Internet Banking, and Automated Teller Machine (ATM) Transactions on Fee Based Income Haryanto, Lenawati; Septiawan, Irsyad
Majalah Ilmiah Bijak Vol. 21 No. 1: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i1.3678

Abstract

This research aims to determine the effect of Mobile Banking, Internet Banking, and Automated Teller Machine (ATM) on Fee Based Income. It is hoped that this research can contribute and explain the factors that influence fee-based income for conventional banking companies on the Indonesian Stock Exchange. The objects of this research are Mobile Banking, Internet Banking, and ATM as independent variables and Fee based income as the dependent variable. The subject of this research is conventional banks listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The research sample consisted of 5 (five) banks, namely Bank Mandiri, Bank Negara Indonesia (BNI), Bank Central Asia (BCA), Bank CIMB Niaga, and Bank Mega. Data analysis using multiple regression using the SPSS 22 application. Research findings that Mobile Banking, Internet Banking and ATM together have a significant effect on Fee based income. There is a positive influence of Mobile Banking on Fee Based Income but there is no influence of Internet Banking on Fee based income. This indicates that the large number of Internet Banking users tends not to increase the bank's Fee Based Income. There is a positive and significant influence of ATMs on Fee based income, this indicates that the more customers who make transactions using ATMs, the greater the Bank's Fee based income will increase.
Assesstment of Working Capital in the Plantation Sector Based on ROI, ROA and ROE Management Analysis Haryanto, Lenawati; Mastina, Fransiska Rosa
Majalah Ilmiah Bijak Vol. 21 No. 2: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v21i2.4170

Abstract

The purpose of this study was to analyze Working Capital Management to assess ROI, ROA, and ROE in the Plantation Sector. This study consists of three independent variables consisting of ROI, ROA, and ROE, and one dependent variable, namely Working Capital. In this study there were 27 companies that met the criteria from a total of 32 observations with the object of research in the plantation sector plantation companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. the results of this study indicate that the ROI variable has a negative effect on working capital. ROA variable has a positive effect on working capital. ROE variable has a positive effect on working capital. This research can also be taken into consideration for investors and shareholders to be more careful in receiving financial statement information provided by the company in making decisions.
Pengaruh Return On Assets, Komisaris Independen, dan Earning Per Share terhadap Harga Saham Devi Elfrida Sihombing; Lenawati Haryanto
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 5 No. 3 (2023): September : Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v5i3.739

Abstract

This study aims to determine whether Return on Assets (ROA), Independent Commissioner, and Earning per Share (EPS) have a positive effect on stock prices. The object of the research was conducted at conventional banking sector companies listed on the Indonesia Stock Exchange in 2018 – 2022. The sampling technique used purposive sampling with a total sample of 145 secondary data in the form of annual financial reports processed based on criteria for the period of the financial year which is available on the website www.idx.co.id. The results of research and descriptive statistical tests using stock price calculations at the end of each year's period show that ROA, Independent Commissioner, and EPS simultaneously have a significant effect on tax law. Partially from the independent variable test, the results showed that the ROA variable had a significant positive effect on stock prices with a p-value Sig 0.041 (probability value less than Sig 0.05) and the EPS variable had a significant positive effect on stock prices with a p-value Sig 0.002. Meanwhile, the Independent Commissioner variable has no significant positive effect on stock prices with a p-value of Sig 0.953 (probability value greater than Sig 0.05).
The Impact of Profitability, Capital Intensity, and Firm Size on Tax Avoidance: Evidence from Indonesia’s Food and Beverage Sector (2020–2022) Haryanto, Lenawati; Ramadhanty, Fazrina
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4608

Abstract

Differences in interests between taxpayers and the government give rise to tax avoidance by taxpayers, one of which is by exploiting loopholes in tax law. In Indonesia, the issue of tax avoidance is also of concern to the government and tax authorities, therefore this research is to provide an understanding of the factors that influence tax avoidance. This research aims to determine and analyze the influence of profitability, capital intensity and company size on tax avoidance. It is hoped that the results of this research can provide policy input that is relevant to the Indonesian tax context. The sample in this research is food and beverage sub-sector companies for the 2020–2022 period. The sample selection technique used the purposive sampling method to obtain a sample of 18 companies with 54 observation data. After outliers there were 49 data used as samples in this research. This test uses SPSS 25 software and data analysis uses multiple linear regression analysis. Suggestions for further research include adding other variables and expanding the research period. The results of this research show that profitability has a positive effect on tax avoidance, capital intensity has a positive effect on tax avoidance, and company size has a positive effect on tax avoidance.
Analisis Pengaruh Firm Size, Capital Adequacy, Leverage, dan Profitabilitas Terhadap Financial Distress Febriyanti, Amelia; Haryanto, Lenawati
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 6 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10628369

Abstract

Tujuan dari penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh Firm Size, Capital Adequacy, Leverage, dan Profitabilitas terhadap Financial Distress baik secara simultan maupun parsial. Dalam penelitian ini terdapat empat variabel independen, Firm Size, Capital Adequacy, Leverage, dan Profitabilitas. Variabel dependen Financial Distress. Penelitian ini menggunakan 8 (delapan) sampel perusahaan asuransi yang terdaftar di Bursa Efek Indonesia (BEI) dan dipilih melalui metode purposive sampling selama 5 (lima) tahun dari tahun 2017-2021. Data yang digunakan adalah data sekunder berupa informasi keuangan dari laporan keuangan dan laporan tahunan yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) yakni www.idx.co.id. Pengolahan data dalam penelitian ini menggunakan program SPSS 25. Hasil penelitian menunjukkan bahwa Firm Size, Capital Adequacy, Leverage, dan Profitabilitas secara simultan berpengaruh terhadap Financial Distress. Firm Size berpengaruh negatif dan tidak signifikan terhadap Financial Distress, Capital Adequacy berpengaruh negatif dan tidak signifikan terhadap Financial Distress, Leverage berpengaruh negatif dan tidak signifikan terhadap Financial Distress, Profitabilitas berpengaruh negatif dan tidak signifikan terhadap Financial Distress.
Co-Authors Devi Elfrida Sihombing Febriyanti, Amelia Inayah Ramadhani Mastina, Fransiska Rosa Ramadhanty, Fazrina Septiawan, Irsyad