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PENGARUH KARAKTER EKSEKUTIF, KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Ratih Qadarti Anjilni; Fikri Fahrezi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2826

This study aims to determine how the Effect of Executive Character, Financial Performance and Company Size on Tax Avoidance. This research method uses associative quantitative, the object of research in manufacturing companies in the primary consumer goods sub-sector, using purposive sampling techniques in collecting data samples and the type of data used is secondary data. The total population in this study were 119 companies and a total sample of 28 companies so that 140 observation data were obtained in this study. The data analysis used in this study used panel data regression using the Eviews 12 test tool. The results showed that Executive Character, Financial Performance and Company Size had an effect on Tax Avoidance simultaneously, Executive Character and Company Size partially on Tax Avoidance while Financial Performance had no effect on tax avoidance. The benefits of this research are expected to be used as a means of information in accounting and taxation for the community.

Pengaruh Intensitas Modal, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Ika Fadhilah Putri; Ratih Qadarti Anjilni
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i1.860

This research aims to examine the influence of capital intensity, company size, and sales growth on tax aggressiveness. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 13 application and Microsoft Excel. The population used in this research is Energy Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 87 companies becoming the final 10 company samples or 60 observation data processed in this research. The research results show that simultaneously capital intensity, company size and sales growth influence tax aggressiveness. Partially, capital intensity and sales growth have no effect on tax aggressiveness. Meanwhile, company size influences tax aggressiveness.

Pengaruh Ukuran Perusahaan, Transfer Pricing, dan Capital Intensity terhadap Tax Avoidance yang Terdaftar di BEI Priyatno Priyatno; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.3090

This study aims to determine the effect of company size, transfer pricing, and capital intensity on Tax avoidance. Data were taken from energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. The research method used is quantitative with data analysis using panel data regression using eviews 13 software. Samples were taken from 88 companies using the purposive sampling method and 7 companies were obtained from 88 companies over a period of 5 years, thus obtaining 35 research sample units. The results of the analysis show that company size has a significant effect on Tax avoidance, while transfer pricing and capital intensity do not have a significant effect. These results are not in line with several previous studies.

Analisis Pengaruh Perubahan Arus Kas, Laba Akuntansi dan Risiko Sistematika terhadap Return Saham Bryan Genisius Rolando; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.3099

This research is motivated by the existence of a capital market that has experienced very good growth and development. The capital market has an important role in a country's economy so that the capital market has a significant impact on the country and the capital market has become a financial center. The purpose of this study is to test whether cash flow, accounting profit and systematic risk affect stock returns in food and beverage sub-sector companies. The data collection technique is a documentation technique. The research sample is a food and beverage sub-sector company listed in 2019-2023. The sampling technique uses purposive sampling, which is based on certain criteria so that 24 companies are obtained as research samples. The data used in this study are secondary data in the form of financial reports. Data analysis uses multiple regression analysis processed using the Econometric Views (EViews) program. The data analysis technique used in this study is panel data regression with a random effect model. The results of this research test indicate that cash flow, accounting profit and systematic risk simultaneously affect stock returns in food and beverage sub-sector companies. Partially, accounting profit has a significant effect on stock returns, while cash flow and systematic risk do not affect stock returns in food and beverage sub-sector companies.

Pengaruh Audit Tenure, Leverage, Financial Distress dan Audit Report Lag Terhadap Opini Audit Going Concern Kamilah Husna; Ratih Qadarti Anjilni
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research was conducted to analyze the effect of Audit Tenure, Leverage, Financial Distress and Audit Report Lag on Audit Opinion Going Concern. The research was conducted on Energy Sector Companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is associative quantitative research. The methodology used is Logistic Regression because the dependent variables of this study are in the form of dummy variables. Sample selection was carried out using the Purposive Sampling method from secondary data in the form of Financial Statements and found as many as 12 sample companies with a total of 5 years of observations, so that the total sample in this study was 60 observation data. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study show that Audit Tenure, Leverage, Financial Distress and Audit Report Lag have an effect on Audit Opinion Going Concern. Audit Tenure has no effect on Audit Opinion Going Concern, Leverage has no effect on Audit Opinion Going Concern, Financial Distress has effect on Audit Opinion Going Concern, and Audit Report Lag has no effect on Audit Opinion Going Concern.

PENGARUH KONTRAK UTANG, LITIGACY RISK, DAN STRUKTUR KEPEMILIKAN INSTITUSIONAL TERHADAP KONSERVATISME AKUNTANSI Kartika Nuranggraeni; Ratih Qadarti Anjilni
Jurnal Trial Balance Vol. 2 No. 1 (2024)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v2i1.83

This research aims to analyze the influence of debt contracts, litigation risk and institutional ownership structure on accounting conservatism. The population used was non-cyclical consumer sector companies for the 2019-2023 research period, the sampling technique used purposive sampling. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The number of samples before classification was 125 and after classification into 14 companies with 5 years of research, 70 samples were used in the research. Furthermore, the research method used is a quantitative research method. The data analysis method uses panel data regression analysis methods, classical assumption tests, significance tests. Meanwhile, data processing uses the help of the Eviews 9 statistical program. The results of the research show that the debt contract variable (X1) has a significant influence on accounting conservatism, then litigation risk (X2) does not have a significant influence on accounting conservatism, whereas institutional ownership structure ( X3) does not have a significant influence on accounting conservatism. This shows that the independent variables debt contracts, litigation risk and institutional ownership structure together (simultaneously) have a significant influence on accounting conservatism.

Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Muhammad Ben Hatta; Ratih Qadarti Anjilni
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.3604

This study aims to determine the influence of Institutional Ownership, Managerial Ownership and Sales Growth. The population of this study is companies in the Non-Cyclicals Customer Sector sub-sector Food and Beverage on the Indonesia Stock Exchange during the period 2019-2023. The population in this study is 84 research companies, this study uses a data sample of 9 companies within a period of 5 years. Sampling was carried out using purposive sampling. This research is a qualitative research that uses classical assumption tests and multiple linear regression analysis. The data used in this study is secondary data in the form of financial statements. Data analysis used multiple regression analysis processed using the Econometric Views (EViews) program 12. The data analysis technique used in this study is panel data regression with a random effect model. The results of this study show that institutional ownership, managerial ownership and sales growth have a significant effect on the value of companies in the consumer non-cyclicals sub-sector food and beverage sector. Managerial ownership has a significant effect on company value while institutional ownership has no effect on company value, sales growth has no effect on company value in the consumer non-cyclicals sub-sector food and beverage sector.

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