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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Manajemen Kesatuan Journal of Innovation in Management, Accounting and Business
Espa, Vitryan
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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The Effect of Capital Structure, Liquidity and Company Size on Profitability Muzaki, Rifki Amrul; Damayanti, Fera; Espa, Vitryan
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

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

Abstract

The Indonesian government has announced a policy regarding the plan to move the capital city to the National Capital, which is expected to affect the profitability of companies in the property and real estate sector. This study aims to determine and analyze the effect of capital structure, liquidity, and company size on the profitability of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Looking through a quantitative approach, data is processed and analyzed using statistical methods. The results of the study indicate that company size has a positive effect while the debt-to-equity ratio (DER) and current ratio (CR) have a negative effect on company profitability. Investors should consider paying attention to the balance between the use of debt, liquidity, and efficiency of company size when evaluating investment prospects. Future research can expand the scope and variables to provide a more comprehensive understanding of the factors that influence profitability in a company.
PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS Angela, Nova; Espa, Vitryan; Yantiana, Nella
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22626

Abstract

Environmental damage caused by companies is an important issue to discuss. Currently, many companies only focus on the production process and increasing profits without thinking about the impacts. Therefore, environmental accounting was born which became part of the problem in order to overcome this problem. This research aims to examine the impact of implementing Green Accounting and Corporate Social Responsibility on Profitability in Oil and Gas Sub-Sector Mining Companies listed on the IDX in 2020-2023. This research uses a quantitative type using a purposive sampling information collection method. Bibliography techniques are used with secondary information obtained through annual reports and company sustainability reports. This method is used via SPSS software via a type of multiple linear regression analysis. The results of the research showed that Green Accounting had a positive impact on Profitability, while Corporate Social Responsibility had no impact.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Lauwrence, Miske; Fahmi, Muhammad; Espa, Vitryan
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1179

Abstract

Pembangunan Nasional bertujuan meningkatkan kesejahteraan rakyat secara berkesinambungan, dengan pembiayaan sebagai aspek utama. Salah satu sumber pembiayaan utama adalah pajak, yang digunakan untuk mendukung pembangunan demi kepentingan bersama. Dalam melakukan kegiatan usaha, pajak dianggap sebagai beban usaha yang mengurangi laba bersih perusahaan, sehingga memunculkan tax avoidance. Tax Avoidance merupakan suatu strategi transaksi yang diterapkan dengan tujuan mengurangi beban pajak dengan memanfaatkan celah-celah (loophole) dalam peraturan perpajakan suatu negara. Tindakan ini dianggap legal secara hukum oleh para ahli pajak karena tidak melanggar ketentuan perpajakan yang berlaku. Penghindaran pajak sering dilakukan oleh Perusahaan supaya dapat memaksimalkan keuntungan, namun dengan tetap mematuhi ketentuan peraturan perpajakan yang berlaku. Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, leverage, profitabilitas, dan sales growth terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 sampai dengan tahun 2023. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dengan jumlah data sampel sebanyak 64 data. Pengujian hipotesis menggunakan metode analisis regresi linier berganda dan alat yang digunakan dalam menganalisis data dalam penelitian ini menggunakan aplikasi SPSS 26.0 for Windows. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, dan sales growth tidak berpengaruh terhadap tax avoidance.
Co-Authors Angela, Nova Damayanti, Fera Lauwrence, Miske MUHAMMAD FAHMI Muzaki, Rifki Amrul Yantiana, Nella