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All Journal Jurnal Aplikasi Perpajakan Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Herfita Libria ursulawaty
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Humanities Economics, Econometrics & Finance Social Sciences

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Penilaian Tingkat Kesehatan PT Bank Mandiri (Persero) Tbk Melalui Metode Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) Dwi Ermawati, Dini; Syafira Nabiila; Herfita Libria ursulawaty
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.497

Abstract

The purpose of this study is to analyze the health level of PT Bank Mandiri (Persero) Tbk for the period 2019–2023. The analytical method used in this research is descriptive quantitative analysis. The data employed are secondary data in the form of annual financial reports of PT Bank Mandiri Tbk for the period 2019–2023, obtained from the official website of Bank Mandiri (www.bankmandiri.co.id) as well as official publications from the Financial Services Authority (OJK) (www.ojk.go.id) and Bank Indonesia (BI) (www.bi.go.id). The analytical tool applied is the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The results of the study show that the health level of Bank Mandiri, based on the RGEC method, during the period 2019–2023 is in a very healthy condition. The overall average score obtained was 83.33% in 2019 and 2020 (healthy category), increased to 86.67% in 2021 (very healthy category), further rose to 93.33% in 2022 (very healthy category), and slightly decreased to 90% in 2023 but remained in the very healthy category.
Analisis Pengaruh Profitablity, Leverage, dan Sales Growth Terhadap Tax Avoidance Pada Perusahaan Manufaktur Subsektor Otomotif Fani Yulia Rosyada; Dini Dwi Ermawati; Herfita Libria Ursulawaty
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 3 No. 1 (2026)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2026.v3i1.203

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitability, leverage, dan sales growth terhadap tax avoidance  pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Variabel independen meliputi profitability yang diukur dengan Return on Assets (ROA), leverage yang diukur dengan Debt to Equity Ratio (DER), serta sales growth. Sementara itu, variabel dependen dalam penelitian ini adalah tax avoidance  yang diproksikan menggunakan Effective Tax Rate (ETR). Penelitian ini memanfaatkan data sekunder. Teknik analisis yang digunakan meliputi analisis statistik deskriptif, uji asumsi klasik (uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi), serta analisis regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t, uji F, dan koefisien determinasi (R²) dengan bantuan perangkat lunak SPSS versi 25. Hasil penelitian menunjukkan bahwa secara parsial profitability dan leverage memiliki pengaruh signifikan terhadap tax avoidance, sedangkan sales growth tidak berpengaruh signifikan. Namun, secara simultan profitability, leverage, dan sales growth terbukti tidak berpengaruh terhadap tax avoidance  pada perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia periode 2020–2024.
Co-Authors Dini Dwi Ermawati Dwi Ermawati, Dini Fani Yulia Rosyada Syafira Nabiila