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All Journal Paradoks : Jurnal Ilmu Ekonomi Prosiding International Conference on Sustainable Innovation (ICoSI)
Nur Isna Inayati
Universitas Muhammadiyah Purwokerto, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Contribution of Company Size, Leverage, and KAP Size on the Audit Quality of Manufacturer Company Nur Isna Inayati; Bima Pratama
Proceedings International Conference on Sustainable Innovation (ICoSI) Vol. 1 No. 2 (2021): Maximizing Opportunities and Research for a Better Life
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/icosi.v3i2.43

Abstract

The purpose of this research is to look into the impact of business size, leverage, and KAP size on audit quality. Manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 timeframe made up the study's population. The purposive sampling strategy was used in this study, and 198 samples were collected from 66 manufacturing organizations between 2017 and 2019. The logistic regression analysis method is a unique data analysis method. The findings of this study show that business size has a beneficial impact on audit quality, but KAP size has a negative impact.While there is no effect on audit quality due to leverage.
Pengaruh Profitabilitas, Tunneling Incentive, Intangible Asset Terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Lovetania Islamika Widodo; Ani Kusbandiyah; Iwan Fakhruddin; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2067

Abstract

Tujuan penelitian untuk mengetahui pengaruh dari profitabilitas, tunneling incentive, dan intangible asset terhadap tax avoidance dengan transfer pricing sebagai variabel moderasi. Adapun populasi penelitian adalah perusahaan yang bergerak pada sektor energi yang terdaftar di BEI. Teknik seleksi sampel menggunakan purposive sampling, dihasilkan sebanyak 152 dari 38 perusahaan. Metode analisis menggunakan Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan bahwa profitabilitas dan tunneling incentive memberikan pengaruh negatif terhadap tax avoidance, sedangkan transfer pricing  berpengaruh positif terhadap tax avoidance, dan  intangible aset tidak menunjukkan pengaruh yang signifikan. Di samping itu, transfer pricing terbukti berperan dalam memoderasi hubungan antara profitabilitas terhadap tax avoidance, sedangkan variabel tunneling incentive dan intangible aset tidak dapat termoderasi. Implikasi dari penelitian ini menunjukkan bahwa perusahaan sektor energi melakukan transfer pricing terutama pada perusahaan yang memperoleh laba yang tinggi dengan tujuan melakukan tax avoidance sehingga hasil penelitian ini dapat memberikan masukan kepada otoritas pajak dalam membuat kebijakan terkait dengan transfer pricing. Dengan demikian, studi ini berkontribusi pada literatur penghindaran pajak dengan memperjelas peran kondisional transfer pricing dalam memfasilitasi praktik tax avoidance pada perusahaan sektor energi yang memiliki tingkat profitabilitas tinggi di pasar emerging.
Profitability of Islamic Banks in Indonesia: Evidence From IC, BOPO, and Islamicity Index Alvito Rido; Bima Cinintya Pratama; Hadi Pramono; Nur Isna Inayati
Paradoks : Jurnal Ilmu Ekonomi Vol. 9 No. 1 (2026): November - Januari
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v9i1.2176

Abstract

This study analyzes the influence of Intellectual Capital, operational efficiency, and the Islamicity Performance Index (IPI) on the profitability of Islamic Commercial Banks in Indonesia during 2021–2024. Using a quantitative approach, this study examined 52 research samples derived from 13 Islamic banks based on annual report data. Intellectual Capital was measured using the iBVAIC model; operational efficiency was proxied by BOPO; Islamicity Performance Index was represented by PSR, ZPR, EDR, and IIR; and profitability was measured using ROA. Panel data regression with a Random Effects model and robust standard errors was employed for data analysis. The findings show that Human Capital and Structural Capital positively affect ROA, while Physical Capital is insignificant. Both operational efficiency and the Islamicity Performance Index have a significant negative effect on profitability. Overall, the findings indicate that the examined variables collectively provide a strong explanatory power for variations in ROA, underscoring the importance of strengthening human resource quality, improving cost efficiency, and optimizing sharia compliance to enhance the sustainable performance of Islamic banking. This study provides both theoretical reinforcement and practical guidance by highlighting the strategic roles of intellectual capital, operational efficiency, and the Islamic Performance Index in supporting the sustainable profitability of Islamic banks.
Co-Authors Alvito Rido Ani Kusbandiyah Bima Cinintya Pratama Bima Pratama Hadi Pramono Iwan Fakhruddin Lovetania Islamika Widodo