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Anindya, Desy Astrid
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Journal : Jurnal Akuntansi Nommensen

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Pengaruh Ukuran Perusahaan, Leverage, dan Profitabilitas Terhadap Agretivitas Pajak pada Perusahaan Properti dan Real Estate yang terdaftar di BEI (2020-2022) Ndraha, Irene Natalia; Siregar, Retnawati; Anindya, Desy Astrid
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2530

Abstract

This research aimed to determine the effect of firm size, leverage, and profitability on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2020-2022. The type of research used was quantitative with an associative causal nature. The population of this research included all property and real estate companies listed on the IDX from 2020- 2022. The sample selection used the purposive sampling method, and there were 20 companies that met the criteria, resulting in 60 observation data points. The data analysis techniques used were descriptive statistical analysis, classical assumption tests, and multiple linear regression analysis. Based on the t-test results, firm size had a significant value of 0.015 < 0.05 and a t-value > t-table, which was 2.512 > 2.00172, meaning that firm size had a positive and significant effect on tax aggressiveness. Leverage showed a significance value of 0.000 < 0.05 and a t-value > t-table, which was 4.549 > 2.00172, meaning that leverage had a positive and significant effect on tax aggressiveness. Profitability showed a significant value of 0.000 < 0.05 and a t-value > t-table, which was 7.804 > 2.00171, meaning that profitability had a positive and significant effect on tax aggressiveness. Based on the F-test results, firm size, leverage, and profitability simultaneously had a significance value of 0.000 < 0.05, meaning that firm size, leverage, and profitability had a positive and significant effect on tax aggressiveness.
Pengaruh Leverage, Kepemilikan Keluarga, kepemilikan asing terhadap Manajemen Laba pada Sektor Makanan dan Minuman yang Terdaftar di BEI tahun 2016-2019 Sugesti, Leli; Anindya, Desy Astrid; Rahman, Fauziah
Jurnal Akuntansi Nommensen Vol. 2 No. 2 (2023): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i2.2531

Abstract

This study aims to examine the effect of Leverage, Foreign Ownership and Family Ownership together and partially on Earnings Management. The population in this study were all Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2019. Which amounted to 26 companies. The statistical processing method uses Multiple Linear Analysis. The results showed that Leverage, Foreign Ownership and Family Ownership together had an effect on Earnings Management. Simultaneous test results Leverage has a negative effect on earnings management, Foreign Ownership has no effect on earnings management and Family Ownership has a negative effect on Earnings Management in the Food and Beverage Subsector listed on the IDX for the 2016-2019 period.
Pengaruh Produk Domestik Bruto dan Return on Investment Harga Saham pada Sektor Food and Beverage yang terdaftar pada BEI 2019-2022 Nababan, Fitrika; Anindya, Desy Astrid; Dalimunthe, Hasbiana
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2582

Abstract

Adapun penelitian dilakukan dengan tujuan untuk mengetahui pengaruh dari Produk Domestik Bruto dan Return on Invesment terhadap Harga Saham pada sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2022. Jenis penelitian yang digunakan pada penelitian ini adalah dengan pendekatan kuantitatif. Teknik pengumpulan data dilakukan menggunakan metode dokumentasi yang diperoleh melalui laman situs www.idx.co.id. Jumlah populasi dalam penelitian ini sebanyak 45 perusahaan. Pemilihan sampel dilakuan dengan menggunakan Teknik non-probability dengan metode purposive sampling, sehingga diperoleh 10 perusahaan food and beverage yang terdaftar di BEI 2019-2022 yang memenuhi kriteria dan dijadikan sebagai sampel penelitian dengan total data observasi berjumlah 40. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda, menggunakan IBM SPSS 26. Berdasarkan hasil uji t produk domestik bruto berpengaruh negatif dan signifikan terhadap Harga Saham pada perusahaan food and beverage dan return on invesment berpengaruh positif dan signifikan terhadap Harga Saham pada perusahaan food and beverage.
Co-Authors Abdul Azis Anggraini, Dwi Pertiwi Anggriani, Dwi Pertiwi Aramita, Finta Citra Sukmadilaga Dewi, Ananda Fitriani Fadillah, Tri Dessy Habibie, Muhammad Hasbiana Dalimunthe Lestari, Indawati Munawaroh, Wilda Sri Nababan, Fitrika Nasution, Sri Wanti natasha, Syarifah fadillah Nazli, Putri Ndraha, Irene Natalia Nurhusna, Salsa Panggabean, Amanda PARDEDE, Mazmur Permai, Putri Indah Pratami, Arifa Rahman, Fauziah Riadi Riadi, Riadi Risal, Taufiq Satria, Dy Ilham Sembiring, Erika Apulina Sembiring, Rizky Simatupang, Jumeida Sirait, Riris Marito Siregar, Retnawati Siti Aisyah Sugesti, Leli Wardhani, Irine Ika Widayanti, Asti Winarningsih, Srihadi Zarkasyi, Wahyudin