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Sparta
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Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Bimantoro, Harley Bayu; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Tax avoidance is an act of tax savings that is within the scope of tax law in accordance with the law. Capital Intensity (CIR), Profitability (ROA), and Leverage (Debt Ratio) are used as independent variables in this study, which are thought to have an impact on tax avoidance (Tax Avoidance) as the dependent variable. This research will be conducted on manufacturing companies in the goods and consumption sectors that have been listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Company data is obtained by accessing the Indonesian Stock Exchange website. Sampling in this research used purposive sampling technique. The number of samples is 50 companies with a total of 250 observations. The data in this study were analyzed using multiple linear analysis techniques. The results of this study indicate that the Capital Intensity variable not has a negative effect on Tax Avoidance, the Profitability variable not has a negative effect on Tax Avoidance and the Leverage variable has a negative effect on Tax Avoidance.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19 Gernadi, Rikeliani; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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This study aims to determine the effect of Earning Per Share and Managerial Ownership on Stock Returns with the Covid-19 Pandemic as moderating variables for independent variables.The research sample consisted of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used was descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study state that Earning Per Share has a positive effect on Stock Return, Managerial Ownership has a positive effect on Stock Return, the Covid-19 Pandemic does not affect Earning Per Share on Stock Return, the Covid-19 Pandemic does not affect Managerial Ownership on Stock Return. The results of the study have implications for the company to increase the value of Earning Per Share by preparing strategies and increasing managerial ownership where this will encourage investor confidence to invest in the company.
PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DALAM TRANSFORMASI ORGANISASI PENGELOLA TABUNGAN PERUMAHAN Puspita, Santi; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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This study aims to analyze the implementation of BP Tapera's Enterprise Risk Management. This type of research is descriptive using qualitative and quantitative data obtained from primary and secondary data. Primary data were obtained by interviewing with purposive sampling at the job level KDK and BP Tapera’s Team Leader. Secondary data were obtained from the BP Tapera Strategic Plan, RKAT 2020 and supporting documents. Data analysis using the ERM framework, balanced scorecard, the ratio of Operating Costs to Operating Income (BOPO) and sensitivity analysis using crystall ball software. The results showed that: (1) The risks with the high risk category faced by BP Tapera were ineffective budget planning processes and the transfer of ex-Bapertarum funds was not according to the plan (2) The risk of an ineffective budget planning process has a significant impact on the achievement of strategic objectives, the availability of tools development and implementation of good governance with an efficient BOPO ratio and the risk of transferring ex-Bapertarum funds that are not in accordance with the plan has a moderate impact on strategic goals comprehensive, integrated, consistent, accountable, transparent and sustainable (3) Priority handling to minimize the risk of Ineffective Budget Planning Process, namely organizational design and completeness of gov ernance, preparation of physical infrastructure needs, implementation of Information Technology Systems to support services and operations, internal and external policies and regulations of BP Tapera, planning and ratification of RKAT , the design of the operating model for operations, and assessment and recruitment of human resources. Meanwhile, the priority of risk mitigation is to minimize the risk of Transfer of Funds Not according to Planning, namely the transfer of funds from former Bapertarum-PNS to BP Tapera, return of participant savings, and Migration & updating of membership data.
Co-Authors Bimantoro, Harley Bayu Gernadi, Rikeliani Santi Puspita