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All Journal Jurnal Bisnis Terapan Jurnal Locus Penelitian dan Pengabdian
Jonathan, Edbert
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Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Mathematics Social Sciences

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Analisis Du Pont pada Laporan Keuangan PT. Nippon Indosari Corpindo Tbk Tahun 2022 - 2023 Jonathan, Edbert; Eka Selomitha, Nafilla Shiva; Lestari Putri, Tira; Andini, Septya; Eka Pratiwi, Septya
Jurnal Locus Penelitian dan Pengabdian Vol. 3 No. 6 (2024): Jurnal Locus Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v3i6.2793

Abstract

Laporan Keuangan yaitu laporan yang berisi sejumlah informasi keuangan perusahaan guna mengetahui kinerja perusahaan. Analisis laporan keuangan adalah analisis guna mengetahui kinerja perusahaan dalam menjalankan usahanya. Tujuan dari penelitian ini adalah untuk memberikan informasi kepada pembaca tentang fitur dan manfaat  analisis DuPont dalam laporan keuangan. Studi ini menemukan bahwa analisis DuPont mencakup Net Profit Margin (NPM), Total Asset Turnover (TATO), Return on Investment (ROI), Equity Multiplier (EM), serta Return on Equity (ROE) yang diterapkan pada PT. Nippon indosari Corpindo Tbk bisa memberikan informasi tentang kinerja keuangan secara cukup akurat walaupun hasilnya cenderung kurang baik. Peneliti memberikan saran untuk perlu lebih melihat dan menerapkan trend yang terjadi di masyarakat saat ini, melakukan audit internal secara berkala. Semoga hasil penelitian ini dapat memberikan wawasan kepada orang yang berkepentingan di PT. Nippon Indosari Corpindo Tbk dalam Menyusun strategi untuk meningkatkan profitabilitas perusahaan. Temuan ini juga diharapkan dapat bermanfaat dan menjadi referensi bagi perusahaan lain dalam bidang usaha yang sama untuk lebih memperhatikan kinerja perusahaan yang nantinya bisa mempengaruhi kinerja keuangan perusahaan.
PENGARUH CSR, PROFITABILITAS, LEVERAGE. LIKUIDITAS, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Jonathan, Edbert; Ade Onny Siagian
Jurnal Bisnis Terapan Vol. 9 No. 2 (2025): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v9i2.7884

Abstract

This quantitative study aims to analyze the influence of CSR, Profitability, Leverage, Liquidity, and Firm Size on Tax Aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research context stems from the crucial role of tax as the state’s fiscal backbone, which is often challenged by corporate tax aggressiveness—a strategy to minimize tax burden that potentially impedes state revenue and economic growth. Secondary data were collected from company financial reports and analyzed using the multiple linear regression method with the aid of SPSS version 27. Tax Aggressiveness was measured using the Effective Tax Rate (ETR) proxy. The results indicate that, simultaneously, all independent variables (CSR, Profitability, Leverage, Liquidity, and Firm Size) significantly influence Tax Aggressiveness. However, partially, only Leverage was found to have a significant influence, while CSR, Profitability, Liquidity, and Firm Size did not have a significant influence. The study concludes that the level of Leverage is the single most important factor individually influencing corporate tax strategy in the energy sector, while the combination of all factors collectively has a significant impact on Tax Aggressiveness decisions.
Co-Authors Ade Onny Siagian Andini, Septya Eka Pratiwi, Septya Eka Selomitha, Nafilla Shiva Lestari Putri, Tira