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All Journal Jurnal Ekonomi dan Manajemen (JEKMA) Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Linawati Linawati
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Struktur Modal dan Efisiensi Aset Terhadap Nilai Perusahaan Transportasi dan Logistik Di Bursa Efek Indonesia Daffa Ardiansyah; Diva Tasya; Febby Renata; Ade Hidayatullah; Linawati Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Pajak Sebagai Pemasukkan Negara dan Sekelumit Permasalahannya
Publisher : Prisani Cendekia

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This study aims to analyze the effect of capital structure (DER) and asset efficiency (ROA) on firm value (PBV) in the transportation and logistics sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research employs a quantitative approach using panel data regression analysis and applies the Chow test, Hausman test, and Lagrange Multiplier (LM) test to determine the most appropriate estimation model. The results indicate that capital structure does not have a significant effect on firm value. In contrast, asset efficiency has a positive and significant effect on firm value. Simultaneously, capital structure and asset efficiency have a significant effect on firm value, although their explanatory power is relatively moderate, with an adjusted R² of 38.87%. These findings highlight the importance of efficient asset management in enhancing firm value, while debt-based financing decisions need to be managed cautiously, as they do not show a significant impact during the period under study
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2025 Melati Dwi Putri; Siti Asrorotul Ikah Hiyah; Annisa Handayani; Devi Herdiyanti; Linawati Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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This study aims to examine the effect of leverage and company size on dividend policy in transportation and logistics companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, resulting in 8 companies with a total of 40 panel data observations. Leverage is measured by the Debt to Equity Ratio, company size using Ln Total Assets, and dividend policy is proxied by the Dividend Payout Ratio. The analysis was conducted using multiple linear regression with the Common Effect Model (Pooled OLS) in EViews 10 software. The results show that neither leverage nor company size has a significant effect on dividend policy. The contribution of both variables to dividend distribution decisions is very small, so most variations in dividend policy are influenced by other factors.
Pengaruh Sosialisasi Perpajakan Dan Literasi Digital Terhadap Pemahaman Pelaporan Pajak Pada Kalangan Gen Z Jonathan Kirana Siadari; Siti Zikriyah; Gita Adelia; Linawati Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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This study aims to analyze the influence of tax socialization and digital literacy on the understanding of tax reporting among Generation Z in South Tangerang. The study used a quantitative approach with 100 respondents selected through a purposive sampling technique. Data were collected using a Likert-scale questionnaire and then analyzed through validity and reliability tests, multiple linear regression, and t- and F-tests using SPSS. The results showed that tax socialization had a significant effect on the understanding of tax reporting. Digital literacy also had a significant influence and was the most dominant factor in improving Generation Z's ability to understand the digital-based SPT reporting process. Simultaneously, the two variables explained 66.4% of the variation in understanding of tax reporting. These findings emphasize the importance of effective socialization strategies and increasing digital literacy to support tax compliance in the digital era.
Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance : Studi Pada Perusahaan Sektor Transport Dan Logistik Yang Terdaftar Di Bei Tahun 2022-2024 Muhammad Luthfi Mars Idris Taras; Maria Angie Sianturi; Risma Adelia Remansah; Muhammad Fadli; Linawati Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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This study aims to analyze the effect of capital intensity and inventory intensity on tax avoidance in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The independent variables in this study are capital intensity and inventory intensity, while the dependent variable is tax avoidance. This research employs a quantitative approach using panel data regression analysis. The sample was determined through a purposive sampling method, resulting in 20 companies that met the selection criteria over a three-year observation period, yielding a total of 60 observations. The study uses secondary data obtained from companies’ annual financial statements. The results indicate that capital intensity has a negative effect on tax avoidance. Meanwhile, inventory intensity was found to have no significant effect on tax avoidance. These findings suggest that the composition of fixed assets plays a role in tax planning strategies through legally reducing taxable income, whereas inventory levels do not significantly contribute to tax avoidance practices.
Pengaruh Financial Distress Dan Struktur Modal Terhadap Tax Avoidance Theresia Maurine Jovica; Rizaldi Antika; Ahmad Al Baihaqi; Rode Aryantafati Mendrofa; Linawati Linawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 5 No. 2 (2026): Perusahaan, Laba dan Tax Avoidance
Publisher : Prisani Cendekia

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This study analyzes the influence of financial distress and capital structure on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange. The issue stems from post-pandemic financial pressure and tighter government oversight of tax avoidance following the Harmonization of Tax Regulations Law. The study aims to explain how financial conditions and funding policies shape managerial tax decisions, using agency theory as the foundation. A quantitative associative method with panel data regression was applied to 35 observations from 7 purposively selected firms for the 2020–2024 period. Financial distress was measured using the Altman Z-Score, capital structure using leverage ratios, and tax avoidance using the Effective Tax Rate. The results show that financial distress has no significant effect on tax avoidance, while capital structure has a positive and significant effect, indicating that higher leverage encourages the use of interest tax shields. Both variables significantly influence tax avoidance simultaneously. These findings provide updated evidence on determinants of tax avoidance in high-risk sectors and support risk-based tax supervision.
PENGARUH LITERASI KEUANGAN DIGITAL DAN PERILAKU KEUANGAN TERHADAP STRES KEUANGAN DENGAN PERCEIVED FINANCIAL ADEQUACY SEBAGAI VARIABEL MODERASI Puji Putri Lukmawati; Yussi Dwi Luthfiyah; Linawati Linawati; Sri Agustina
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2392

Abstract

Penelitian ini mengkaji pengaruh literasi keuangan digital dan perilaku keuangan terhadap stres keuangan pada mahasiswa yang bekerja, dengan memeriksa perceived financial adequacy sebagai variabel moderasi. Menggunakan pendekatan survei kuantitatif, penelitian ini menganalisis bagaimana kemampuan mahasiswa dalam mengelola alat keuangan digital dan praktik keuangan sehari-hari membentuk respons psikologis mereka terhadap tekanan keuangan. Hasil penelitian menunjukkan bahwa literasi keuangan digital berkontribusi pada variasi stres keuangan, sedangkan perilaku keuangan memiliki pengaruh langsung yang terbatas. Perceived financial adequacy muncul sebagai sumber daya psikologis penting yang dapat menurunkan stres keuangan serta memperkuat efek kondisional literasi keuangan digital. Temuan ini menegaskan bahwa stres keuangan tidak hanya dipengaruhi oleh keterampilan dan perilaku, tetapi juga persepsi subjektif tentang kecukupan pendapatan. Penelitian ini menekankan pentingnya meningkatkan kemampuan keuangan mahasiswa sekaligus mendorong penilaian yang realistis tentang kecukupan keuangan.
PENGARUH PENGETAUAN PERPAJAKAN DAN TAX MORALE TERHADAP NIAT PATUH PAJAK PADA GENERASI Z Imelda Puspitasari; Febry Kurniawan; Muhammad Daffa Abrar; Amanda Sevta Humairoh; Linawati Linawati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2394

Abstract

This study aims to analyze the influence of Tax Knowledge and Tax Morale on Tax Compliance Intention among Generation Z in South Tangerang. A quantitative approach was employed using multiple linear regression analysis with the assistance of IBM SPSS Statistics version 27. The sample consisted of 100 Generation Z respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability testing, classical assumption testing, t-tests, and the coefficient of determination. The results indicate that Tax Knowledge has no significant effect on Tax Compliance Intention, while Tax Morale has a positive and significant effect on Tax Compliance Intention. These findings highlight that moral and ethical considerations play a more dominant role than technical tax knowledge in shaping the tax compliance intention of Generation Z.
Co-Authors Ade Hidayatullah Ahmad Al Baihaqi Amanda Sevta Humairoh Annisa Handayani Daffa Ardiansyah Devi Herdiyanti Diva Tasya Febby Renata Febry Kurniawan Gita Adelia Imelda Puspitasari Jonathan Kirana Siadari Maria Angie Sianturi Melati Dwi Putri Muhammad Daffa Abrar Muhammad Fadli Muhammad Luthfi Mars Idris Taras Puji Putri Lukmawati Risma Adelia Remansah Rizaldi Antika Rode Aryantafati Mendrofa Siti Asrorotul Ikah Hiyah Siti Zikriyah Sri Agustina Theresia Maurine Jovica Yussi Dwi Luthfiyah