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All Journal Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Review of Applied Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Purwantoro
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI FEB UDINUS MENJADI AUDITOR DI KAP Riski Azizah Wijayanti; Purwantoro
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15678

Abstract

Penelitian ini bertujuan untuk menguji analisis faktor-faktor yang mempengaruhi minat mahasiswa akuntansi FEB Udinus menjadi auditor di Kantor Akuntan Publik. Populasi dalam penelitian ini adalah seluruh mahasiswa jurusan akuntansi angkatan 2021 yang terdaftar di Universitas Dian Nuswantoro. Jumlah sampel dalam penelitian ini sebanyak 100 mahasiswa jurusan akuntansi angkatan 2021 yang terdaftar di Universitas Dian Nuswantoro. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode penelitian yang digunakan yaitu kuantitatif dengan sumber data berupa data primer. Metode analisis data menggunakan analisis regresi linear berganda dengan SPSS versi 22. Hasil dari penelitian ini memberikan bukti bahwa secara parsial variabel penghargaan finansial, pelatihan profesional, nilai-nilai sosial, pengakuan profesional dan lingkungan kerja berpengaruh positif terhadap minat mahasiswa akuntansi menjadi auditor di Kantor Akuntan Publik.
Proporsi Kepemilikan Institusional, Beban Pajak Tangguhan, Capital Intensity, dan Manajemen Laba Terhadap Penghindaran Pajak Mistlu Ladiyana Fidela Latifa; Ratna Herawati; Retno Indah Hernawati; Purwantoro
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7873

Abstract

This study aims to empiricaly prove the infIuence of InstitutionaI Ownership, Deferred Tax Burden, Capital Intensity, Profit Management on Tax Avoidance. The independent variabIes in this study are lnstitutional Ownership (X₁), Deferred Tax Burden (X₂), Capital Intensity (X₃), Profit Management (X₄) and the dependent variabIe is Tax Avoidance (Y). This type of research is quantiitative research and the type of data used is secondary data in the form of financiaI statements of companies in the consumer non-cyclicals sectore that have been pubIished by the IDX (Indonesia Stock Exchange) in 2019-2023. SampIing was conducted using the purposive sampIing method and the population of 129 was obtained which was used as a sample of 29 companies and data processing using the SPSS 26 .
Pengaruh Profitabilitas, Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Marcel Ruly Pratama; Purwantoro; Melati Oktafiyani; Lilis Setyowati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8186

Abstract

This research aims to identify the impact of capital intensity, company size, profitability and sales growth on tax aggressiveness in consumer non-cyclical sector companies listed on the IDX during the period 2020 to 2023. This type of research is quantitative, with secondary data obtained from the company's financial statements. The population in this research is consumer non-cyclical sector companies listed on the IDX for the period 31 December 2023. There are 125 companies in the study's population. During the study period, 152 data points were sampled using the purposive sampling method. Data analysis technique using panel data regression using Eviews version 12. The results capital intensity variable has an effect on tax aggressiveness. While profitability, company size, and sales growth do not have an effect on tax aggressiveness.
Peran Mekanisme Corporate Governance dalam Meningkatkan Kinerja Keuangan Perbankan di Indonesia Alifiya Zahra Irmaya Fani; Melati Oktafiyani; Purwantoro; Ratna Herawati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.8966

Abstract

This study aims to examine the effect of the implementation of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. GCG in this study is proxied through five indicators, namely the board of directors, independent board of commissioners, audit committee, external audit quality, and institutional ownership. Meanwhile, financial performance is measured using Return on Assets (ROA). The number of samples in this study was 87 companies, and the analysis method used was multiple linear regression. The results showed that only the board of directors variable had a significant effect on ROA. This shows that the role of the board of directors is quite important in determining the efficiency and financial performance of the company. Meanwhile, the variables of independent commissioners, audit committees, and institutional ownership do not show a significant influence on the company's financial performance.
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Septian Faiz Witana; Purwantoro; Anna Sumaryati; Ira Septriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.9744

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.
Pengaruh Profitabilitas, Leverage, Sales Growth terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi Laurensia Josephine; Purwantoro; Enny Susilowati Mardjono; Juli Ratnawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3100

Abstract

This study scrutinizes tax avoidance behaviors within the healthcare sector by probing the interrelations among profitability, leverage, and sales growth, while positing firm size as a moderating determinant. The population encompasses all healthcare firms listed on the Indonesia Stock Exchange from 2021 to 2024. Samples were meticulously selected via purposive sampling according to predefined criteria, yielding 15 firms and a cumulative 60 observations. Employing a quantitative paradigm, the study draws on secondary data sourced from consolidated financial statements. Analytical procedures comprised descriptive statistics, classical assumption diagnostics, and Moderated Regression Analysis (MRA), with mean centering implemented to attenuate multicollinearity concerns. Empirical evidence demonstrates that profitability, debt-oriented capital structure, and sales growth wield substantive influence over tax avoidance, as operationalized by the Cash Effective Tax Rate (CETR). These findings elucidate that enhancements in financial performance and operational dynamism incentivize firms to engage more assiduously in tax management. Nonetheless, firm size does not exert a significant moderating effect on the nexus between profitability and leverage with tax avoidance. In contrast, firm size accentuates the impact of sales growth on tax avoidance. Consequently, large healthcare enterprises are predisposed to intensify tax planning initiatives concomitant with escalating sales.
ANALISIS DETERMINAN HARGA SAHAM : PERAN PROFITABILITAS, LEVERAGE, PERTUMBUHAN PENJUALAN PERTUMBUHAN PERUSAHAAN, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Anindia Yeni Widiastuti; Wikan Isthika; Purwantoro; Agung Prajanto
Review of Applied Accounting Research (RAAR) Vol. 5 No. 2 (2025): Review Of Applied Accounting Research (RAAR)-October
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/raar.v5i2.27347

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, pertumbuhan penjualan, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda. Penelitian ini menggunakan sebanyak 78 sampel setelah proses seleksi data. Hasil penelitian menunjukkan bahwa secara simultan kelima variabel independen berpengaruh signifikan terhadap nilai perusahaan. Secara parsial, profitabilitas (ROA) dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan leverage (DER), pertumbuhan penjualan (Sales Growth), dan pertumbuhan perusahaan (Asset Growth) tidak berpengaruh signifikan terhadap nilai perusahaan. Nilai koefisien determinasi (R²) sebesar 63,5% menunjukkan bahwa model penelitian ini memiliki kemampuan yang cukup baik dalam menjelaskan variasi nilai perusahaan. Temuan ini memberikan implikasi bahwa investor dalam sektor energi lebih mempertimbangkan faktor internal perusahaan, terutama profitabilitas dan skala perusahaan, dalam pengambilan keputusan investasi.
Co-Authors Agung Prajanto Alifiya Zahra Irmaya Fani Anindia Yeni Widiastuti Anna Sumaryati Enny Susilowati Mardjono Ira Septriana Juli Ratnawati Laurensia Josephine Lilis Setyowati Marcel Ruly Pratama Melati Oktafiyani Mistlu Ladiyana Fidela Latifa Ratna Herawati Retno Indah Hernawati Riski Azizah Wijayanti Septian Faiz Witana Wikan Isthika