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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR)
Hormati , Asrudin
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Financial Distress, Politicall Connection, Foreign Activty, dan Audit Committee Terhadap Tax Avoidance Dj Yunus, Muhammad Ichfan; Amalia Sari Fala, Dwi Yana; Hormati , Asrudin
Bongaya Journal of Research in Accounting (BJRA) Vol. 7 No. 1 (2024): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v7i1.508

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh Financial Distress, Politicall Connection, Foreign Activity, dan Audit Committee terhadap Tax Avoidance. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2022. Sampel dalam penelitian ini sebanyak 35 yang diambil menggunakan teknik purposive sampling. Jenis data yang digunakan dalam penelitian ini ialah data kuantitatif. Sumber data yang digunakan dalam penelitian ini ialah data sekunder yaitu berupa laporan keuangan tahunan yang bisa didapat pada situs web Bursa Efek Indonesia (BEI). Alat uji yang digunakan adalah analisis regresi data panel dengan menggunakan Eviews 12 sebagai alat uji statistik. Hasil penelitian ini menunjukkan bahwa: (1) Financial Distress berpengaruh negatif terhadap tax avoidance, (2) Politicall Connection berpengaruh positif terhadap tax avoidance, (3) Foreign Activity tidak berpengaruh terhadap tax avoidance, (4) Audit Committee tidak berpengaruh terhadap tax avoidance.
The Influence of Regional Original Income, Special Allocation Funds, General Allocation Funds and Revenue Sharing Funds on Capital Expenditures in Regencies and Cities in North Maluku Province in 2017-2024 Mulyaningsih, Eka; Hormati , Asrudin; Kusumaningrum, Sheila
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.8728

Abstract

The purpose of this study is to identify the effect of Local Revenue, Special Allocation Fund, General Allocation Fund and Revenue Sharing Fund on Capital Expenditure in Regencies and Cities in North Maluku Province in 2017-2024. The data of this study are secondary data obtained from the Directorate General of Fiscal Balance. The data collection method uses statistical tests, which means that the entire population is used as a sample. The number of samples studied in this study was 80 samples. The research instrument used was multiple linear regression test using Eviews. The results of the study showed that Local Revenue and General Allocation Fund had a positive and significant effect on Capital Expenditure. While General Allocation Fund and Revenue Sharing Fund did not affect Capital Expenditure
Co-Authors Amalia Sari Fala, Dwi Yana Dj Yunus, Muhammad Ichfan Mulyaningsih, Eka Sheila Kusumaningrum