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All Journal Jurnal Riset Akuntansi dan Bisnis Maneggio: Jurnal Ilmiah Magister Manajemen Journal of Social Science
Agintha, Nabilla Dwi
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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Kajian Tax Avoidance: Peranan Ukuran Perusahaan dan Profitabilitas Agintha, Nabilla Dwi
Maneggio: Jurnal Ilmiah Magister Manajemen Vol 8, No 1 (2025): Maret
Publisher : Magister Manajemen Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/maneggio.v8i1.24697

Abstract

The data used in this study are secondary data obtained through documentation studies, namely indirectly, namely investigating information based on the company's financial statements, organizational archives related to the study, such as organizational structure, number of employees, fields of work and organizational history. Furthermore, it is processed statistically with the SPSS 20.00 for windows program, namely the t-test model, F test and identification of the determinant coefficient (R2). The results obtained from this study indicate that partially company size has an effect on tax avoidance at PT. Mitra Sejahtera Deli Serdang and company profitability has an effect on tax avoidance at PT. Mitra Sejahtera Deli Serdang. Simultaneously, company size and profitability have a positive and significant effect on tax avoidance at PT. Mitra Sejahtera Deli Serdang. The Adjusted R Square value = 0.868, meaning that 86.8% of tax avoidance can be explained by the independent variables (company size and profitability) while the remaining 13.2% is explained by other variables not examined in this study.
Quality of Effective Audits and Audit Committees Harahap, Riva Ubar; Agintha, Nabilla Dwi; Kesuma, Sambas Ade; Muda, Iskandar Muda
Journal of Social Science Vol. 4 No. 4 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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Pengaruh Karakteristik Pemerintah Daerah dan Temuan Audit BPK Terhadap Kinerja Keuangan Pemerintah Daerah Kab/Kota pada Provinsi Sumatera Utara Agintha, Nabilla Dwi
Jurnal Riset AKuntansi dan Bisnis Vol 24, No 1 (2024): MARET
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/19226

Abstract

Performance is the Output/Result of the Program/Activity to be or has been achieved in connection with the use of budget with measurable quantity and quality. Financial Performance is determined by many factors. The purpose of the research was to obtain empirical evidence of the Influence of Local Government Characteristics proxyed by Local Government Size, Regional Wealth Level, Level of Dependence on Central and Capital Expenditure and Bpk Audit Findings on Financial Performance. The type of research used is quantitative research. This research was conducted on the District / City Government in North Sumatra Province. The population in this study was 33 populations with a period of 4 years of research, so the number of observations in this study was 132 data. The data analysis method used in this study is Data Panel Regression Analysis conducted with the help of Eview software.The result of the coefficient of determination was 0.432173 or (43.21%) meaning that independent variables can explain Financial Performance, the remaining 56.79% is explained by other variables that are not included in the research model. The F test results show that the Size of Local Government, Regional Wealth Level, Level of Dependence on The Center, Capital Expenditure and Bpk Audit Findings have a joint effect on Financial Performance. The results of the T test showed that the Size of Local Government, The Level of Dependence on the Center, and Capital Expenditure had a positive and significant effect on alpha five percent on Financial Performance while the Regional Wealth Level and bpk audit findings did not have a significant influence on financial performance.
Co-Authors Harahap, Riva Ubar Kesuma, Sambas Ade Muda, Iskandar Muda