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All Journal Moneter : Jurnal Akuntansi dan Keuangan Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Domineka, Billy Ghozali
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Economics, Econometrics & Finance Social Sciences

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Pengaruh Profitabilitas, Leverage, Capital Intensity Dan Ukuran Perusahaan Terhadap Tax Avoidance Helmi, Syarif M; Kurniadi, Ahmad; Faisal, Ahmad; Domineka, Billy Ghozali
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 12, No 2 (2025): Oktober 2025
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v12i2.25613

Abstract

This study aims to analyze the effect of profitability, leverage, capital intensity, and firm size on tax avoidance. Tax avoidance is a corporate strategy to minimize tax burdens, which can impact a company's financial policies. The objective of this research is to determine how tax avoidance is influenced by profitability, leverage, capital intensity, and firm size. The population of this study consists of financial reports of mining companies listed on the Indonesia Stock Exchange between 2019 and 2022. Using a purposive sampling method, 96 observational data points that met the testing requirements were selected. The data analysis techniques employed in this study include descriptive statistical analysis, multiple linear regression, classical assumption tests, t-tests, F-tests, as well as the coefficient of determination test, with data processing conducted using SPSS 26. The results of this study indicate that tax avoidance is significantly influenced by profitability and leverage, whereas capital intensity and firm size do not have a significant effect. These findings provide valuable insights for the government, society, and corporate management to better understand the factors affecting tax avoidance practices
Pengaruh Environmental Performance dan Environmental Cost terhadap Corporate Financial Performance dengan Corporate Social Responsibility Disclosure sebagai Variabel Intervening (Studi Empiris Pada Perusahaan yang Mendapat Penilaian PROPER dari Kementerian Lingkungan Hidup dan Hutan dan Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Domineka, Billy Ghozali
Jurnal KIAFE Vol. 12 No. 3 (2022): Jurnal Mahasiswa Akuntansi
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v12i3.63209

Abstract

Penelitian ini memiliki tujuan untuk memberikan kesadaran perusahaan untuk tidak hanya menghasilkan laba sebesar-besarnya, tetapi juga bagaimana laba tersebut dapat memberikan manfaat kepada masyarakat, karena kegiatan perusahaan dalam menghasilkan laba akan menimbulkan konsekuensi lingkungan hidup di sekitarnya. Hasil penelitian ini menyatakan bahwa: (1) Environmental performance berpengaruh negatif dan signifikan terhadap corporate financial performance. (2) Environmental cost tidak dapat corporate financial performance. (3) Environmental performance tidak dapat berpengaruh terhadap corporate social responsibility disclosure. (4) Environmental cost tidak dapat berpengaruh terhadap corporate social responsibility disclosure. (5) Corporate social responsibility disclosure berpengaruh negatif terhadap corporate financial performance. (6) Environmental performance secara tidak langsung tidak dapat mempengaruhi corporate financial performance dengan corporate social responsibility disclosure sebagai variabel intervening. (7) Environmental cost secara tidak langsung dapat mempengaruhi corporate financial performance dengan corporate social responsibility disclosure sebagai variabel intervening.
Studi Empiris Pada Perusahaan yang Mendapat Penilaian PROPER dari Kementerian Lingkungan Hidup dan Hutan dan Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021 Domineka, Billy Ghozali
Jurnal KIAFE Vol. 1 No. 2 (2023): JURNAL KAJIAN ILMIAH AKUNTANSI
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v1i2.72313

Abstract

This research aims to provide awareness for companies not only to generate maximum profits, but also how these profits can provide benefits to society, because company activities in generating profits will have consequences for the environment around them. The results of this research state that: (1) Environmental performance has a negative and significant effect on corporate financial performance. (2) Environmental costs cannot affect corporate financial performance. (3) Environmental performance cannot influence corporate social responsibility disclosure. (4) Environmental costs cannot influence corporate social responsibility disclosure. (5) Corporate social responsibility disclosure has a negative effect on corporate financial performance. (6) Environmental performance cannot indirectly influence corporate financial performance with corporate social responsibility disclosure as an intervening variable. (7) Environmental costs can indirectly influence corporate financial performance with corporate social responsibility disclosure as an intervening variable.
Co-Authors Ahmad Faisal Helmi, Syarif M Kurniadi, Ahmad