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All Journal Media Mahardhika Paradoks : Jurnal Ilmu Ekonomi Jurnal Publikasi Ekonomi dan Akuntansi
Mellisyah, Mellisyah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Ismail, mira; Arman, Andi; Mellisyah, Mellisyah; Muhaimin, Muhaimin; Muttiarni, Muttiarni; Salam, Salam
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.899

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance
Pengaruh Struktur Modal, Kebijakan Dividen, Dan Profitabilitas Terhadap Nilai Perusahaan: (Studi Kasus Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Sapna, Atika; Said, Saida; Mellisyah, Mellisyah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1284

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, kebijakan dividen, dan profitabilitas terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Fokus penelitian diarahkan untuk mengetahui bagaimana ketiga variabel independen tersebut dapat memengaruhi persepsi investor dan nilai pasar perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020–2023. Sampel dipilih menggunakan teknik purposive sampling berdasarkan kriteria tertentu, sehingga diperoleh 12 perusahaan sebagai sampel. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan perusahaan. Analisis data dilakukan melalui analisis statistik deskriptif, uji asumsi klasik, dan regresi linear berganda menggunakan aplikasi SPSS versi 25. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu struktur modal, kebijakan dividen, dan profitabilitas, memiliki pengaruh positif terhadap nilai perusahaan. Temuan ini memperkuat bahwa keputusan keuangan internal perusahaan perbankan berperan penting dalam meningkatkan nilai perusahaan di pasar modal. Penelitian ini memberikan implikasi manajerial bahwa perusahaan perbankan perlu mengelola struktur modal secara optimal, menetapkan kebijakan dividen yang stabil, serta meningkatkan profitabilitas untuk menarik minat investor dan memperkuat nilai perusahaan.
Pengaruh Lingkungan Kerja Fisik Dan Non Fisik Terhadap Produktivitas Kerja Pegawai Dinas Pendidikan Provinsi Sulawesi Selatan Nadha Auliya; Akhmad, Akhmad; Mellisyah, Mellisyah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i3.4439

Abstract

This study aims to 1) determine the effect to the physical work environmenton the work productivity of employees of the south sulawesi provincial education office. 2) to determine the effect of the non physical work environment on the work productivity of employees of the south Sulawesi provincial education office. The type of research conductedis quantitative with an associative approach, the population in this study were all employees at the south Sulawesi provincial education office totaling 114 people. The results of this study physical work environment has a positive and significant effect on employee work productivity. Therefore, efforts to improve the comfort of the work space through periodic evalutions are very important to increase focus, reduce fatigue, and increase the work efficiency of employees of the south Sulawesi provincial education office. Non physical work environment has positive and significant effect on employee work productivity. This is very important to achieve organizational success and increase the work efficiency of employees of the south Sulawesi provincial education office.
Co-Authors Akhmad, Akhmad Arman, Andi Ismail, mira Muhaimin Muhaimin Muttiarni, Muttiarni Nadha Auliya Said, Saida Salam, Salam Sapna, Atika