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All Journal Jurnal Ekonomi Trisakti Journal of Social And Economics Research Jurnal Mutiara Ilmu Akuntansi Dirkantara Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam journal of social and economic research Journal of Ekonomics, Finance, and Management Studies Jurnal Riset Multidisiplin Edukasi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Aqamal Haq
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH ESG, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN INDUSTRI YANG TERDAFTAR DI BEI TAHUN 2022 Alberta, Margaretha Jocelline; Aqamal Haq
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25693

Abstract

Penguatan regulasi Environmental, Social, and Governance (ESG) serta ketidakpastian makroekonomi global pada tahun 2022 mendorong perusahaan untuk melalukan peningkatan kualitas manajemen dan performa keuangan agar tetap mendapatkan kepercayaan dari investor. Tujuan penelitian ini adalah untuk menelaah pengaruh ESG, tingkat utang, serta ukuran perusahaan terhadap hasil keuangan serta bagaimana hal tersebut memengaruhi harga saham perusahaan sektor industri di Bursa Efek Indonesia (BEI). Studi ini menerapkan pendekatan kuantitatif dengan rancangan cross-sectional terhadap 44 perusahaan sebagai sampel. Sumber data penelitian ini meliputi laporan keberlanjutan, laporan keuangan tahunan, didukung oleh informasi yang diperoleh dari situs web resmi perusahaan serta database Bursa Efek Indonesia, kemudia dianalisis menggunakan metode regresi linier berganda dengan uji asumsi klasik, termasuk uji normalitas Kolmogorov–Smirnov. Temuan penelitian mengindikasikan bahwa peningkatan Return on Assets (ROA) berkorelasi negatif serta berdampak signifikan terhadap harga saham (β = –1,429; p-value < 0,05), demikian pula Return on Equity (ROE) turut menunjukkan pengaruh yang bersifat negatif dan signifikan (β = –273,456; p-value < 0,05). Berdasarkan hasil penelitian, leverage yang diukur dengan Debt to Equity Ratio (DER) terbukti berpengaruh positif serta berdampak nyata terhadapn harga saham (β = 311,837; p-value < 0,05). Sementara itu, implementasi ESG belum memberikan pengaruh nyata terhadap harga saham, yang mengindikasikan bahwa Bursa Efek Indonesia (BEI) masih berorientasi pada kinerja keuangan jangka pendek. Tingginya nilai koefisien determinasi (R²) 0,997 menandakan bahwa model yang sangat tinggi dalam menjelaskan variasi harga saham. Penelitian ini menyimpulkan bahwa pada periode tekanan ekonomi, investor lebih merespons indikator keuangan dan struktur pendanaan dibandingkan faktor keberlanjutan ESG.
Pengaruh Intensitas Aset Tetap, Thin Capitalization, dan Konservatisme Akuntansi Terhadap Tax Avoidance Daffa Haykal Hakim; Aqamal Haq
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9158

Abstract

This study aims to prove the effect of Fixed Asset Intensity, Thin Capitalization, and Accounting Conservatism on Tax Avoidance. The object of this research is companies included in the LQ-45 Index in 2020-2023. Sampling in this study using purposive sampling method. This research data was analyzed using panel data analysis with Eviews. The results in this study show the following findings: (1) Fixed Asset Intensity has a positive effect on Tax Avoidance, (2) Thin Capitalization has no effect on Tax Avoidance, (3) Accounting Conservatism has no effect on Tax Avoidance.
PENGARUH TRANSFER PRICING, KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE (STUDI KASUS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI PADA PERIODE 2017-2021) Bima Wiratama Yudha; Aqamal Haq
Jurnal Riset Multidisiplin Edukasi Vol. 3 No. 6 (2026): Jurnal Riset Multidisiplin Edukasi (Juni 2026)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v3i6.2191

Abstract

This research aims to identify the influence of transfer pricing practices, institutional ownership, and firm size on the level of tax avoidance in public companies in Indonesia. Data were collected from the annual financial reports of 100 public companies over the last five years and analyzed using multiple regression analysis. The research findings indicate that more aggressive transfer pricing practices are associated with higher levels of tax avoidance. Furthermore, companies with lower institutional ownership tend to engage in higher tax avoidance than those with higher institutional ownership. Additionally, firm size also plays a significant role, as larger companies exhibit higher levels of tax avoidance. These findings have important implications for tax practitioners and corporate managers in managing their taxes. They need to carefully consider their transfer pricing practices and understand that institutional ownership and firm size can also influence their tax strategies. Moreover, stringent tax regulations and changes in the tax environment add complexity to corporate tax management.
Co-Authors Abul Rehan, Igo Afni Nur Indriyani Alberta, Margaretha Jocelline Arnolt Kristian Pakpahan, Arnolt Kristian Bima Wiratama Yudha Cindy Aurelia Daffa Haykal Hakim Dwisetya, Anita Frisca Fabianti Hasudungan, Rizqi Khairunnisa Ramadhanti, Salma Khansa Aulia Putri Kumalasari, Wenny Muhammad Yasykur Aminullah Murtanto Murtanto Nafisah Azka Al Manar Sinaga, Maria Uliarta Sola Gracia Angelica A. Sri Vandayuli Riorini Yasa, I Wayan Kawistara