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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Journal of Artificial Intelligence and Digital Business
Yani, Sari Putri
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Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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PENGARUH PERSENTASI LABA, BOOK TAX DIFFERENCE, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP EARNING RESPONSE COEFFICIENT DENGAN KONSEVATISME AKUNTANSI SEBAGAI MODERASI Abbas, Dirvi Surya; Hakim, Mohamad Zulman; Utami, Salma Nur; Zakia, Siti; Yani, Sari Putri
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7664

Abstract

This study is to determine the effect of Earnings Persistence, Book Tax Difference, Investment Opportunity Set and Capital Structure on Earnings Response Coefficient and Accounting Conservatism as a moderating variable. This study uses a quantitative approach, the research sample amounted to 13 companies. The sampling technique used is purposive sampling. The results of hypothesis research simultaneously show that the Earnings Persistence and Investment Opportunity Set variables have a significant effect on the Earnings Response Coefficient (ERC). Partial hypothesis research results Earnings Persistence and Investment Opportunity Set have a positive and significant effect on Earnings Response Coefficient. While Book Tax Difference and Capital Structure have no significant effect on Earnings Response Coefficient. Accounting Conservatism moderates Earnings Persistence and Investment Opportunity Set on Earnings Response Coefficient while Accounting Conservatism cannot moderate the effect of Book Tax Difference and Capital Structure on Earnings Response Coefficient
Pengaruh Advertising, Capital Expenditure, Pendidikan CEO, Pendidikan CFO dan Karakter Eksekutif Terhadap Tax Avoidance Yani, Sari Putri; Hamdani, Hamdani; Hidayat, Imam; Abbas, Dirvi Surya
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1572

Abstract

This study aims to determine the influence of advertising, capital expenditure, CEO education, CFO education, and executive character on tax avoidance. The study period used is from 2019 to 2023. The study population includes financial sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used is purposive sampling, utilizing the Eviews 12 data analysis program. Based on the established criteria, 8 companies were identified as meeting the criteria. The analysis method used was panel data regression analysis. The results of this study indicate that advertising and capital expenditure partially influence tax avoidance, CEO education partially influences tax avoidance, CFO education does not partially influence tax avoidance, and executive character does not partially influence tax avoidance.
Co-Authors Abbas, Dirvi Surya Hakim, Mohamad Zulman Hamdani Hamdani Imam Hidayat Utami, Salma Nur Zakia, Siti