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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Trilogi Accounting & Business Research
Lubis, Reza Fahlevi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, RETURN ON ASSET, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Auliana, Ratya Vica; Awaloedin, Dipateruna; Lubis, Reza Fahlevi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1623

Abstract

Tax avoidance is an action taken intentionally to reduce the payment of tax obligations. This study aims to obtain empirical evidence regarding the effect of Institutional Ownership, Audit Quality, Return on Assets, and Leverage on Tax Avoidance. The sample used in this study is an agricultural company listed on the Indonesia Stock Exchange. The sampling technique was carried out by purposive sampling method which was used to select samples based on certain criteria, so that 75 samples were obtained from 15 companies during the last 5 years. The results of the study show that return on assets and leverage have a positive effect on tax avoidance. Meanwhile, audit quality has a negative effect on tax avoidance, and institutional ownership has no effect on tax avoidance.Keywords: Audit Quality; Institutional Ownership; Leverage; Return On Asset; Tax Avoidance.
Pengaruh Intensitas Modal dan Profitabilitas terhadap Sustainability Reporting Lubis, Reza Fahlevi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 2 No. 2 (2022): Article Research Volume 2 Issue 2, Juli 2022
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v2i2.1830

Abstract

Latar belakang: Sustainability Reporting semakin dibutuhkan untuk menjaga lingkungan bersamaan dengan pencarian keuntungan. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh Pengaruh Intensitas Modal dan Profitabilitas erhadap Sustainability Reporting. Metode: Analsis menggunakan program WarpPLS 8.0. Sampel pada penelitian ini adalah 75 perusahaan manufaktur berdasarkan purposive sampling pada periode 2016-2020. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi menggunakan program WarpPLS 8.0. Hasil: Intensitas Modal dan Profitabilitas berpengaruh positif dan signifikan. Kesimpulan: Intensitas Modal dan Profitabilitas berpengaruh positif dan signifikan terhadap Sustainability Reporting.
Co-Authors Auliana, Ratya Vica Awaloedin, Dipateruna