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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Simki Economic
Dani Sopian
Sekolah Tinggi Ilmu Ekonomi STAN-IM
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Financial Distress, Profitabilitas, dan Leverage terhadap Tax Avoidance pada Perusahaan Sektor Consumer Non-Cyclicals Terdaftar di BEI Periode 2019–2023 Dede Egi Hidayat; Dani Sopian
Jurnal Simki Economic Vol 8 No 1 (2025): Volume 8 Nomor 1 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v8i1.1018

Abstract

This study aims to examine the effect of financial distress, profitability, and leverage on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Tax avoidance is measured by the effective tax rate (ETR), financial distress is measured by the Springate Score, profitability is measured by return on assets (ROA), and leverage is measured by the debt-to-assets ratio (DAR). This study uses a quantitative method. The sample selection was carried out using a purposive sampling technique and obtained 30 companies as samples. Data analysis was carried out using multiple linear regression with the help of the SPSS program. The results of the study indicate that financial distress, profitability, and leverage have no significant effect on tax avoidance. This finding indicates that these variables are not the main factors influencing tax avoidance practices in the consumer non-cyclicals sector.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Aisyah Aisyah; Dani Sopian
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3018

Abstract

Introduction: This study aims to analyze the influence of firm size, liquidity, and leverage on the profitability of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA), firm size is assessed through the logarithm of total assets, liquidity is measured using the current ratio, and leverage is assessed through the debt-to-asset ratio. Methods: This quantitative study employs purposive sampling, selecting 19 companies out of a population of 90 based on the completeness of financial reports. Data analysis is conducted using multiple linear regression. The findings reveal that firm size, liquidity, and leverage, either simultaneously or partially, do not significantly affect profitability, as evidenced by significance values exceeding 0.05. Results: This indicates that these internal factors alone are not sufficient to explain variations in profitability among energy sector companies. External factors such as market fluctuations, government regulations, and macroeconomic conditions may play a more dominant role. The study highlights the importance for companies to adopt comprehensive strategies that not only optimize internal management but also respond adaptively to external environmental changes to maintain financial performance and competitiveness. Keywords:  Profitability, Firm Size, Liquidity, Leverage, Energy Sector.
Co-Authors Aisyah Aisyah Dede Egi Hidayat