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All Journal Owner : Riset dan Jurnal Akuntansi ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar IIJSE
Putra, Adi Syah
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Religion Economics, Econometrics & Finance Education Social Sciences

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Faktor-Faktor Pertumbuhan Laba pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Nasution, Abdillah Arif; Nasution, Aulia Arif; Br Sitepu, Yuni Lestari; Putra, Adi Syah; Parluhutan, Taufik Akbar
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.1999

Abstract

The purpose of this study is to identify the variables that affect profit growth. Secondary data is the sort of data employed in this associative research method. Purposive sampling was utilized to choose the sample from the population of 67 manufacturing businesses that were listed on the Indonesia Stock Exchange for the years 2017 through 2021. Multiple linear regression on panel data and descriptive statistical analysis are the methods utilized for data analysis. The research's findings indicate that the current ratio and inventory turnover have a negative and insignificant impact on profit growth, while the total asset turnover has positive and significant effects on profit growth, and debt to equity ratio has negative and significant effects on profit growth. As both excellent and bad profit growth will directly affect a company's financial condition, it is envisaged that determining profit growth will be a key concern for any business. The consequences of inaccurately estimating profit growth will be extensive. Given that these factors have been shown to have an impact on the company's profit growth, management should pay close attention to the factors that affect profit growth, particularly determining total asset turnover,and debt to equity ratio, so that the company can determine the best possible profit growth.
The Importance of Implementing Environmental Management Accounting in Manufacturing Companies in Indonesia Saribu, Ardin Dolok; Erlina, Erlina; Muda, Iskandar; Putra, Adi Syah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4290

Abstract

This research aims to determine how environmental management accounting is implemented and essential in manufacturing companies. Environmental management accounting has a vital role in mediating environmentally friendly innovation. The compliance aspect significantly affects the implementation of environmental management accounting. Environmental management accounting can help management to improve the company's environmental performance to support sustainable development. Therefore, manufacturing companies need to pay attention to the importance of environmental management accounting in creating environmentally friendly innovations and improving the company's environmental performance to support sustainable development. The research method used is qualitative, with the author conducting a literature study by collecting data from various articles and several research journals and then analyzing it in more depth related to the research. In this research, it was concluded that applying Environmental Management Accounting in companies has many benefits and relevance in sustainable business.
Pengaruh Big 4 Auditor Utilization, Audit Committee, dan Capital Intensity terhadap Tax Aggressiveness Thania, Nasywa; Nasution, Abdillah Arif; Putra, Adi Syah; Herubawa, Dio Agung
ARZUSIN Vol 6 No 4 (2026): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i4.10429

Abstract

Although tax aggressiveness has been widely examined in the taxation and corporate governance literature, research findings on the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange remain inconsistent. This study aims to analyze the effects of Big 4 Auditor Utilization, Audit Committee, and Capital Intensity on Tax Aggressiveness in manufacturing sector companies listed on the IDX during the 2021–2024 period. This study used a causal quantitative approach with a population consisting of manufacturing sector companies listed on the IDX during the study period. The sample was determined using purposive sampling, resulting in 58 companies with a total of 232 observation data. The data were analyzed using multiple linear regression for panel data with the Fixed Effect Model (FEM) selected, accompanied by classical assumption tests and hypothesis testing using EViews 12 software. The results showed that Audit Committee had a significant negative effect on Tax Aggressiveness, whereas Capital Intensity had a significant positive effect on Tax Aggressiveness. Meanwhile, Big 4 Auditor Utilization had a positive but insignificant effect on Tax Aggressiveness. These findings contribute to the development of the literature on the determinants of tax aggressiveness, particularly in the context of manufacturing companies in Indonesia. Practically, the results of this study may serve as a consideration for management and regulators in strengthening corporate governance mechanisms and formulating more accountable tax strategies.
Co-Authors Br Sitepu, Yuni Lestari Dio Agung Herubawa Erlina Erlina Iskandar Muda Nasution, Abdillah Arif Nasution, Aulia Arif Saribu, Ardin Dolok Taufik Akbar Parluhutan Thania, Nasywa