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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research
Indrati , Menik
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Humanities Computer Science & IT Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Dewan Direksi, Direksi Wanita, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Tax Avoidance William, William; Indrati , Menik
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8955

Abstract

Tujuan dari penelitian ini adalah untuk melihat bagaimana dewan direksi, direksi wanita, profitabilitas, leverage, dan ukuran perusahaan berpengaruh terhadap penghindaran pajak. Variabel independen yang digunakan terdiri dari variabel Dewan Direksi yang diukur dengan menggunakan jumlah frekuensi rapat, variabel Direktur Wanita yang diukur dengan menggunakan jumlah direktur wanita, variabel Profitabilitas yang diukur dengan menggunakan Net Profit Margin (NPM), variabel Leverage yang diukur dengan Debt Current Ratio (DER), dan Ukuran Perusahaan yang diukur dengan menggunakan Logaritma Natural (Ln) total aset, serta variabel dependen yaitu Tax Avoidance yang diukur dengan menggunakan (CETR). Dari total 29 perusahaan, 14 perusahaan memenuhi persyaratan. Fokus penelitian adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2019 hingga 2022, dengan menggunakan pendekatan purposive sample. Data diuji dengan menggunakan analisis regresi berganda dengan alat bantu Statistical Program for Social Science (SPSS). Hipotesis dapat diuji dengan menggunakan statistik F (simultan), statistik T (parsial), atau uji regresi linier berganda. Penelitian ini menemukan bahwa direktur wanita dan leverage memiliki pengaruh negatif terhadap penghindaran pajak, sedangkan dewan direksi, profitabilitas, dan ukuran perusahaan memiliki pengaruh positif terhadap penghindaran pajak. Penelitian ini memberikan kontribusi pada literatur perpajakan dalam beberapa hal, termasuk penelitian yang berguna untuk mengevaluasi jumlah penghindaran pajak di sub-sektor makanan dan minuman
Pengaruh Environmental Accounting Management Information dan Activity Based Costing Terhadap Kinerja Lingkungan Melalui Mediasi Kualitas Keputusan Febiyan, Vina; Indrati , Menik
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i11.62469

Abstract

This study investigates the influence of the relationship between Environmental Accounting Management Information and Activity Based Costing on Environmental Performance, considering Decision Quality as a mediating factor. This study uses a sample of 170 respondents by selecting research subjects from Micro, Small, and Medium Enterprises (MSMEs) in the Jabodetabek area. The research method employed a quantitative technique through primary data from surveys, which were then analyzed using the Structural Equation Model (SEM). The model selection used Descriptive Statistikal Tests, Model Measurement Hypothesis Tests, Structural Model Hypothesis Tests, and Panel Data Hypothesis Tests. The study results reveal that Environmental Accounting Management Information and Activity Based Costing have a positive impact on environmental performance, Decision Quality has a positive impact on Environmental Performance, and Decision Quality is identified as a mediating factor that can strengthen the relationship between Environmental Accounting Management Information, Activity Based Costing, and better Environmental Performance. Environmental performance serves as a signal for management to analyze environmental information in business operations through the implementation of Environmental Accounting Management Information and Activity Based Costing systems. The implementation of Activity Based Costing and Environmental Accounting Management Information systems supports business resource efficiency strategies by focusing on environmental performance. Decision quality signals management at all levels to make more accurate decisions about environmental performance. These findings contribute to the development of more sustainable managerial strategies and support the integration of environmental accounting information. It is hoped that the results of this research can contribute positively to higher quality decision-making and have a positive integration in managing environmental issues for SMEs in the Jabodetabek area.
Co-Authors Febiyan, Vina William William