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Setianingrum, Helvy Fatima
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Economics, Econometrics & Finance

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Pengaruh Angka Harapan Hidup dan Pertumbuhan Ekonomi terhadap IPM di ASEAN Dewi, Alviana; Setianingrum, Helvy Fatima
Jurnal Ekonomika : INDEPENDEN Vol 4 No 3 (2024): Desember 2024
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/independent.v4i3.65071

Abstract

The welfare of society, represented by human development, is influenced by various factors, primarily health and economic conditions. This study examines the effect of life expectancy (LE) and economic growth on the Human Development Index (HDI) in ASEAN during the 2012–2021 period. The data were sourced from the Asian Development Bank (ADB) website. Panel data regression analysis was employed in this research. The findings indicate that LE has a partially significant positive effect on HDI, while the economic growth variable has a partially significant negative effect on HDI. Both LE and economic growth variables jointly have a significant effect on HDI. The coefficient of determination reveals that 86.60% of the variations in HDI can be explained by the independent variables, while the remaining 13.40% is influenced by other factors outside the scope of this study.
Pengaruh Profitabilitas dan Biaya Operasional Terhadap PPh Badan Industri Makanan dan Minuman Setianingrum, Helvy Fatima; Hanifa, Nurul
Jurnal Ekonomika : INDEPENDEN Vol 5 No 1 (2025): April 2025
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/independent.v5i1.66573

Abstract

This study aims to analyze the impact of profitability and operating expenses on corporate income tax in the food and beverage industry listed on the Indonesia Stock Exchange from 2019 to 2023. The researcher employs a quantitative approach using panel data regression analysis. The study utilizes secondary data, specifically panel data derived from financial reports of relevant companies available on the IDX website. The findings indicate a significant positive effect of the Net Profit Margin (NPM) ratio, representing profitability, on corporate income tax. Similarly, operating expenses also exhibit a significant positive impact on corporate income tax. Overall, both NPM as a profitability ratio and operating expenses collectively have a significant influence on corporate income tax.
Co-Authors Dewi, Alviana Hanifa, Nurul