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INDONESIA
Jurnal Nusa Akuntansi
Published by Publika Citra Media
ISSN : 30318076     EISSN : 3031805X     DOI : http://dx.doi.org/10.62237/explore
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan dengan bidang akuntansi. Jurnal ini dapat menjadi sarana untuk meningkatkan minat penelitian, meningkatkan kualitas penelitian di bidang akuntansi dan mencari sumber referensi di bidang akuntansi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 142 Documents
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PENGARUH EARNING MANAGEMENT, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PERUSAHAAN SEKTOR PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) SELAMA PERIODE TAHUN 2017 – TAHUN 2022 Hamdani; Mulyani, Nani
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.197

Abstract

This research aims to analyze the influence of Earning Management, Fixed Asset Intensity, and Accounting Conservatism on Tax Avoidance with Company Size as a Moderating Variable. This research was conducted by analyzing the financial reports of companies in the property sector listed on the Indonesia Stock Exchange (BEI) during the period 2017 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period. 2017 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The panel data regression method was used as the research methodology in this study. Analysis of research results using e-views version 9. The results of this study show that Earning Management, Fixed Asset Intensity, and Accounting Conservatism have an effect on Tax Avoidance, Earning Management has no effect on Tax Avoidance, Fixed Asset Intensity has an effect on Tax Avoidance, Accounting Conservatism has an effect on Tax Avoidance, Company Size does not moderate the effect of Earnings Management on Tax Avoidance, Company Size does not moderate the influence of Fixed Asset Intensity on Tax Avoidance, Company Size moderates the influence of Accounting Conservatism on Tax Avoidance
PENGARUH UKURAN PERUSAHAAN, FASILITAS PERPAJAKAN, TINGKAT UTANG DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK Syavira, Intan; Indradi, Donny
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.198

Abstract

This study aims to analyze the effect of company size, tax facilities, debt level, and inventory intensity on tax management. The research was conducted by analyzing the financial statements of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the period from 2019 to 2023. The sample used in this study consists of 22 companies from the Consumer Non-Cyclicals sector listed on the IDX during the period from 2019 to 2022, selected using purposive sampling technique. The data used in this study is secondary data in the form of financial reports from each company included in the research sample. The variables used in this study are Company Size, Tax Facilities, Debt Level, and Inventory Intensit as Independent Variables, and Tax Management as the Dependent Variable. Panel data regression method is used as the research methodology. The analysis of the research results was conducted with the assistance of EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The findings indicate that Company Size has an effect on Tax Management, Tax Facilities do not affect Tax Management, Debt Level does not affect Tax Management, Inventory Intensity does not affect Tax Management, and Company Size, Tax Facilities, Debt Level, and Inventory Intensity collectively affect Tax Management.
PENGARUH KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri, Marcelia Anindya; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.199

Abstract

This study aims to analyze the influence of Executive Compensation, Capital Intensity and Financial Distress on Tax Avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 12 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company used as the study sample. The independent variables in this study are Executive Compensation, Capital Intensity and Financial Distress, while the dependent variable is Tax Avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The study results show that the best model to use in this study is the Cammon Effect Model (CEM). The study results show that Executive Compensation has no effect on Tax Avoidance, Capital Intensity has an effect on Tax Avoidance, and Financial Distress also has no effect on Tax Avoidance.
PENGARUH FIRM SIZE, SALES GROWTH DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Sari, Melda; Setyawati, Wiwit
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.200

Abstract

This research aims to analyze the influence of Firm Size, Sales Growth, Transfer Pricing on Tax Avoidance. This research was conducted on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the period2019 to 2023, consisting of 90 data.The sample was taken using a purposive sampling technique, resulting in a sample of 18 companies with observations for 5 (five) years. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The data analysis method uses panel data regression analysis. .The test tool used is the EViews 12 program. Based on the results of hypothesis testing, it is shown that Firm Size, Sales Growth, Transfer Pricing simultaneously have a significant influence on Tax Avoidance. .partially, only Firm Size has a significant influence on Tax Avoidance, while Sales Growth and Transfer Pricing do not have a significant influence on Tax Avoidance.
PENGARUH PERTUMBUHAN LABA, INVESTMENT OPPORTUNITY SET DAN INTENSITAS MODAL TERHADAP KUALITAS LABA Karmila, Mila; Nofryanti
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.201

Abstract

This study aims to determine, prove and obtain empirical evidence of the Influence of Profit Growth, Investment Opportunity Set and Capital Intensity on Earnings Quality. This study uses a quantitative approach and the data used is secondary data. The population in this study is Consumer Non-Cyclicals Companies listed on the Indonesia Stock Exchange for the period 2018-2023. The method in determining the sample uses purposive sampling. A sample of 33 companies was obtained with a period of 6 years so that the total number obtained was 198 sample data. The method used is multiple linear regression with the help of Eviews version 13 data processing. Profit Growth, Investment Opportunity Set and Capital Intensity simultaneously have an influence on Earnings Quality. Profit growth partially affects Earnings Quality, Investment Opportunity Set does not partially affect Earnings Quality, Capital Intensity does not partially affect Earnings Quality.
PENGARUH RASIO AKTIVITAS DENGAN PERHITUNGAN PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR FARMASI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2023 Aulia, Siti Zahra; Santoso, Budi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.202

Abstract

The pharmaceutical industry is a crucial sector in Indonesia's economy. The profitability of pharmaceutical companies is key to their sustainability and business development. One of the factors that influences profitability is the efficiency of company asset management, which can be measured from cash turnover, receivables turnover and inventory turnover. The aim of this research is to determine and analyze the effect of cash turnover, accounts receivable turnover and inventory turnover on profitability in Pharmaceutical Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2014-2023. The data used in this research consists of secondary data from financial statements for the years 2014-2023. This research used purposive sampling to obtain a sample of 6 companies. The analysis technique in this research uses descriptive analysis, panel data regression analysis, classical assumption testing, and hypotheses. The research results show that partially the cash turnover and receivables turnover variables do not have a significant effect on profitability, while receivables turnover has a significant effect on profitability. simultaneously the variables cash turnover, accounts receivable turnover and inventory turnover have a significant effect on profitability.
ANALISIS FINANCIAL DISTRESS MENGGUNAKAN METODE ALTMAN Z-SCORE DAN ZMIJEWSKI PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI Rahmawati, Suci; Santoso, Budi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.203

Abstract

This study aims to analyze Financial distress in companies in the Property and Real Estate sectors using the Altman Z-Score model and the Zmijewski model. This study also aims to find out the comparison between the Altman Z-Score model and the Zmijewski model in predicting bankruptcy, as well as to find out the level of accuracy in the Altman Z-Score model and the Zmijewski model. This study uses descriptive analysis, which is an analysis by describing or describing the data that has been collected, while this research approach is quantitative because the research data is in the form of numbers, data analysis techniques in financial statements. Based on the results of the calculation research using the Altman Z-Score model and the Zmijewski model , there is a difference in the results of the analysis because the value of financial ratios gives different assessments to Property and Real Estate companies. The Zmijewski model has a higher accuracy rate compared to the Altman Z-Score method which has a lower level of accuracy in predicting the Financial distress pads of companies in the Poperty and Real Estate sectors listed on the Indonesia Stock Exchange in the 2019-2023 period.
PENGARUH PERENCANAAN PAJAK, ASET PAJAK TANGGUHAN DAN INTENSITAS MODAL TERHADAP MANAJEMEN LABA Lastarina; Mu’arif, Syamsul
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.204

Abstract

This research aims to determine the influence of Tax Planning, Deferred Tax Assets and Capital Intensity on Profit Management in non-cyclical consumer companies for the 2018-2023 period. This type of research is quantitative research using secondary data obtained from the Indonesian Stock Exchange (BEI) and the analysis technique used in this research uses panel data regression analysis with the help of E-views version 12. This research was conducted on non-cyclical consumer companies. The data sampling technique used purposive sampling, the research samples were 24 companies with observations for 6 years 2018-2023. Based on the purposive sampling method, the total sample obtained was 144 data. The research results show that Tax Planning, Deferred Tax Assets and Capital Intensity simultaneously influence Profit Management. Partially, Tax Planning has a negative effect on Profit Management, Deferred Tax Assets and Capital Intensity have no effect on Profit Management.
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2022 Salsabila, Anisa Qosidatu; Prijanto, Budi
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.205

Abstract

This research aims to analyze the influence of environmental performance on financial performance, the influence of environmental performance on Corporate Social Responsibility (CSR), the influence of Corporate Social Responsibility (CSR) on financial performance and the influence of environmental performance on financial performance through Corporate Social Responsibility (CSR). The population used in this research is energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2018 to 2022. The sampling technique used is the purposive sampling method, with the sample results obtained as many as 11 companies that meet the criteria and a total of 55 data sets. The data analysis techniques used are simple linear regression analysis, multiple linear regression analysis, and Sobel test with the help of SPSS 29 software. The research results show that the environmental performance variable has a significant effect on the financial performance variable, the environmental performance variable has a significant effect on the Corporate Social Responsibility (CSR) variable, the Corporate Social Responsibility (CSR) variable does not have a significant effect on the financial performance variable, and the Corporate Social Responsibility variable (CSR) indirectly does not have a significant effect in mediating environmental performance variables and financial performance variables.
PENGARUH CAPITAL INTENSITY, FINANCIAL DISTRESS DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Irmawati; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.206

Abstract

This study aims to analyze the influence of capital intensity, financial distress and political connections on tax avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesian Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 13 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company that has been used as a study sample. The independent variables in this study are capital intensity, financial distress and political connections, while the dependent variable is tax avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The results of this study show that partially capital intensity has a negative effect on tax avoidance, financial distress have no significant effect on tax avoidance and political connections have no significant effect on tax avoidance. Simultaneously capital intensity, financial distress and political connections influence tax avoidance.

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