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Jurnal Ilmiah Akuntansi
Published by CV. Denasya Smart Publisher
ISSN : 30471931     EISSN : 30472334     DOI : 10.69714
Core Subject : Education,
Education Other
Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan. Redaksi menerima artikel penelitian terkait bidang Akuntansi seperti : Akuntansi Keuangan (Financial Accounting), Akuntansi Pemeriksaan (Auditing), Akuntansi Biaya (Cost Accounting), Akuntansi Manajemen (Management Accounting), Bidang Bidang Akuntansi Perpajakan, Akuntansi Peranggaran (Budgeting), Akuntansi Pemerintahan (Governmental Accounting), Sistem Akuntansi (Accounting System), Akuntansi Anggaran (Budgetary Accounting) dan Akuntansi Perbankan. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JILAK terbit 4 kali dalam setahun, yaitu pada bulan Februari, mei, Agustus dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 102 Documents
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PENGARUH KARAKTERISTIK PERUSAHAAN, CAPITAL INTENSITY DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK Adhitya Putri Pratiwi; Dewi Wulandari
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/933vq177

Abstract

This study aims to analyze the effect of firm characteristics, capital intensity, and sales growth on tax aggressiveness in companies listed in the IDX30 index on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data derived from companies’ financial statements and annual reports. The sample was determined using a purposive sampling technique, resulting in 13 companies observed over five years, yielding 65 panel data observations. The analysis was conducted using panel data regression with the Random Effect model processed through EViews 12. The results indicate that simultaneously, firm characteristics, capital intensity, and sales growth have an effect on tax aggressiveness (sig. 0.000). Partially, firm characteristics (sig. 0.0129) and capital intensity (sig. 0.0001) have a significant effect on tax aggressiveness, while sales growth does not have a significant effect on tax aggressiveness (sig. 0.1085).
Analisis Pengaruh Arus Kas Operasi(AKO), Arus Kas Investasi(AKI), dan Arus Kas Pendanaan(AKP) terhadap Harga Saham pada PT. Sidomuncul Tbk Feri Irawan; Aris Munandar; Ovriyadin Ovriyadin
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/998pb943

Abstract

The purpose of this study is to examine the effect of Operating Cash Flow (OCF), Investing Cash Flow (ICF), and Financing Cash Flow (FCF) on the stock price of PT Sido Muncul Tbk. The statement of cash flows is one of the most important sources of information used by investors to assess a company's financial performance and to support investment decision-making. Since the cash flow statement reflects the company's financial condition, changes in its components are expected to influence stock price movements.This study employs a quantitative research approach using secondary data, consisting of the annual financial statements and stock price data of PT Sido Muncul Tbk. Multiple linear regression analysis was applied to examine the relationship between the independent and dependent variables. The sample was selected using a purposive sampling technique, resulting in financial statement data that met the research criteria over a 13-year observation period. The analysis included classical assumption tests, namely normality, heteroscedasticity, multicollinearity, and autocorrelation tests. Hypothesis testing was conducted using the partial test (t-test), simultaneous test (F-test), and the coefficient of determination (R²).The results indicate that operating cash flow has a negative effect on stock prices, investing cash flow has a positive effect on stock prices, and financing cash flow has a negative effect on stock prices. Simultaneously, operating cash flow, investing cash flow, and financing cash flow have a positive effect on stock prices.

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