Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Neraca Manajemen, Akuntansi, dan Ekonomi
Choirunissa, Syifa
Unknown Affiliation
Economics, Econometrics & Finance Environmental Science

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
INTENSITAS ASET TETAP, LEVEREGE, INVENTORY INTENSITY DAN PENGARUH TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Non-Cyclical Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2023) Wulandari, Hana Dwi; Choirunissa, Syifa; Ramadhani, Salsa Bila Putri; Rahmaningrum, Lidia; Kurniawan, Dicky Febri
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 10 No. 4 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v10i4.7047

Abstract

This study aims to examine the effects of the effect of fixed assets, leverege and inventory intensity on tax avoidance. This research is associative quantitives with secondary data used in this study originating from financial statements and company annual reports Non cylical registered on the official website of the Indonesia Stock Exchange and the official website of the non cylical company in 2020-2023. There are 9 company data used as samples obtained through purposive sampling. The analytical method used is multiple linear regression analysis with the help of the EViews 12 program. The results of this study indicate that the intensity of fixed assets, leverege and inventory intensity together influence tax avoidance, the intensity of assets remains influencing tax avoidance, Leverege does not affect tax avoidance, and Inventory Intensity does not affect tax avoidance.
Pengaruh Struktur Modal, Kinerja Keuangan dan Ukuran Perusahaan terhadap Nilai Perusahaan Choirunissa, Syifa; Ratnasari, Fina
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1247

Abstract

The value of a company is a key indicator of its success and sustainability, often influenced by various internal factors such as capital structure, financial performance, and company size. This study aims to examine the effect of capital structure, financial performance, and company size on firm value. The research focuses on companies in the Consumer Non-Cyclicals sector, specifically the Food and Beverage subsector, listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. A quantitative approach with a causal associative method was employed in this study. The data used are secondary in nature, consisting of financial reports obtained from the official IDX website (www.idx.co.id), IDN Financials, and the respective company websites. A total of 100 data points were selected using purposive sampling. The data were analyzed using multiple regression analysis, including descriptive statistics, panel regression model testing, classical assumption tests, and hypothesis testing. All data processing was conducted using EViews 13. The results indicate that capital structure, financial performance, and company size each have a significant effect on firm value. Furthermore, these three variables also simultaneously influence company value. The findings suggest that internal financial decisions and company scale play an essential role in determining firm valuation, providing useful insights for stakeholders and management in strategic planning.
Co-Authors Kurniawan, Dicky Febri Rahmaningrum, Lidia Ramadhani, Salsa Bila Putri Ratnasari, Fina Wulandari, Hana Dwi