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Yananto Mihadi Putra
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Countable (Contemporary Business and Sustainability Science)
Published by Inisiatif Masyarakat Jurnal Indonesia
ISSN : -     EISSN : 30630126     DOI : 10.xxxxxx/countable
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Countable (Contemporary Business and Sustainability Science) is a peer-reviewed social science journal published with Aim and Scope in the fields of Management, Finance, Accounting, Corporate Governance, Corporate Sustainability, Business Communication, and Green Economics. This journal is managed and published by IMAJI (Inisiatif Masyarakat Jurnal Indonesia). The manuscripts are published in English and periodically published in March and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 1 No. 2 (2024)" : 7 Documents clear
The Impact of Financial Structure and Liquidity on Tax Avoidance: The Moderating Role of Institutional Ownership in Indonesia’s Consumer Goods Sector Pertiwi, Citra; Waluyo, Waluyo; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to analyze the influence of Thin Capitalization, Profitability, and Liquidity on Tax Avoidance, as well as evaluate the role of institutional ownership moderation in these relationships in consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period. The formulation of the problems raised in this study includes whether Thin Capitalization, Profitability, and Liquidity affect Tax Avoidance and whether Institutional Ownership can moderate the influence of these three variables on Tax Avoidance. This study uses a quantitative method with a causality approach. The data used is secondary data obtained from the company's financial statements, which are analyzed using multiple linear regression and moderate regression analysis (MRA). The results show that Thin Capitalization has a negative and significant influence on Tax Avoidance, while Profitability has no significant influence. Liquidity also has a negative and significant effect on Tax Avoidance. Furthermore, institutional ownership was proven to moderate the influence of profitability on tax avoidance significantly, but it did not significantly moderate the influence of thin capitalization and liquidity. The implications of this study are the importance of considering capital structure and liquidity in corporate tax management, as well as the role of institutional supervision in strengthening the influence of profitability on tax avoidance decisions. The latest of this research lies in incorporating the moderation variables of Institutional Ownership in analyzing the influence of financial factors on Tax Avoidance, especially in the context of consumer goods sector companies in Indonesia.
Audit Opinion and Company Size on Earning Management as moderated by the Audit Committee at Sharia Commercial Banks in Indonesia Chairunisa, Mariyam
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This research examines the influence of audit opinion and company size on earnings management moderated by the audit committee at Islamic commercial banks in Indonesia in the period 2017 - 2022. There are many reasons why management carries out earnings management, including conflicts of interest that occur between management as agents and investors as principals, which often benefits one party. Earnings management practices can affect the fairness of the presentation of financial reports, so that financial reports can mislead users even though they should be useful for the users. The research method used is a saturated sample method which uses secondary data in the form of annual reports from fifteen Islamic commercial banks in Indonesia which provide Annual Reports. The data obtained was processed with moderate regression analysis (MRA) using SPSS statistical tools. The results of this research state that audit opinion has no effect on earnings management, but on the contrary, company size has an effect on earnings management. Furthermore, the audit committee is unable to moderate both audit opinion and company size on earnings management. It is hoped that this research can become a reference for further research.
Study On Human Resources Readiness Of Sea Cross-Border Post (PLBN) In Riau Islands Province Elmi, Farida; Yusoff, Yusliza M.; Setyadi, Antonius; Sutarman, Novia Nila
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to examine the readiness of human resources and the process of placing employees at the Sea Cross-border Post (PLBN) in Riau Archipelago Province. This research used a qualitative method with a descriptive approach. Data was collected through in-depth interviews with eight key informants, observations and documentation. Instrument testing was carried out using triangulation and Nvivo12. This study provides an overview of the readiness of human resources and the process of placing employees at PLBN. The findings of this study can become a basis for the government in planning and adopting policies related to human resource management in other PLBNs. The PLBN is also considered to generate high-quality human resources, with the hope that it will contribute significantly to the economic development of the Riau Archipelago Province in the future.
Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability Astuti, Retno Puji; Nurhasanah, Nurhasanah; Chairunisa, Mariyam; Almunawar, Safira; Melzatia, Shinta
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Environmental challenges such as climate change and natural disasters are on the rise. One of the factors contributing to this problem is environmentally unfriendly banking. Therefore, green banking is a concept that focuses on reducing carbon emissions both inside and outside the bank. The purpose of this study was to analyse the effect of green banking and liquidity on the profitability of Islamic commercial banks. The population of this study is the Islamic banks registered with the Financial Services Authority (OJK) for the period 2018-2022. The sampling method used was purposive sampling, with a total sample of 11 Islamic commercial banks. The data analysis technique used in this study is multivariate regression analysis using Eviews 12 statistical tool. The results of this study indicate that green banking has a negative and insignificant effect on the profitability of Islamic commercial banks. And liquidity has no effect on the profitability of Islamic commercial banks.
The Effect of Return on Assets, Current Ratio, Debt to Equity Ratio on Tax Avoidance with Capital Intensity as a Moderating Variable (Empirical Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2020-2023) Christy, Dian; Nurhasanah, Nurhasanah
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

The purpose of this study is to examine how return on assets, current ratio, and debt to equity ratio affect tax avoidance efforts, by considering the capital intensity variable as a moderating factor. The variables used in this study are return on asset, current ratio, and debt to equity ratio. The variable that will be analyzed in this study is tax avoidance. The moderation variable in this study is capital intensity. In this study, the data used came from the official website of the Indonesia Stock Exchange. The study population consists of 92 property and real estate companies listed on the Indonesia Stock Exchange from 2020-2023. The study used the purposive sampling method to select 23 companies as a sample. The data analysis method in this study uses panel data regression analysis and moderation regression analysis using eviews 12 software. The results show that return on assets have a negative effect on tax avoidance, but the current ratio and debt to equity ratio do not affect tax avoidance. Capital intensity is proven to reduce the influence of return on asset, current ratio, and debt to equity ratio on tax avoidance.
The Effect of Audit Delay, Company Size, and Public Accounting Firm (KAP) Size on Auditor Switching (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange for the Period 2019-2023) Rachmawati, Amartia; Iskandar, Diah
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study examines the effect of audit delay, company size, and KAP size on auditor switching, with the object of research in banking companies. Auditor switching is carried out by companies to maintain auditor independence in order to produce quality audit results. The purpose of this study is to empirically test the effect of audit delay, company size, and KAP size on auditor switching in banking companies. The population of this study includes banking companies listed on the Indonesia Stock Exchange with a purposive sampling approach which resulted in a sample of 39 companies. Data collection was carried out using secondary data sourced from the annual reports of banking companies listed on the Indonesia Stock Exchange for the period 2019 to 2023 and other official sources, and the data analysis method is logistic regression analysis using SPSS Statistics 25 software. This study concludes that Audit delay has no effect on auditor switching, Company size has a negative effect on auditor switching, and KAP size has no effect on auditor switching.
The Influence of Sales Growth, Corporate Governance and Company Characteristics on Tax Avoidance Al-Hanief, Albastha Azmil Qahhar; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

This study aims to determine the influence of Sales Growth, Corporate Governance, and Company Characteristics on Tax Avoidance in industrial sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample was determined using the Purposive Sampling method. The method used in this study is a descriptive method with a quantitative approach and the analysis technique used is a classical assumption test. The analysis of the influence of variable x on y in this study produced the following results; Sales growth has no effect on tax avoidance, the audit committee has no effect on tax avoidance,  the independent board of commissioners has no effect on tax avoidance, leverage has an effect on tax avoidance and profitability has an impact on tax avoidance.

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