Pro@ksi
type: channel
description: e-ISSN 2809-6479 URL: http://openjournal.unpam.ac.id/index.php/PKS/index Prosiding Seminar Ilmiah Akuntansi ( PRO@KSI ) Universitas Pamulang merupakan kumpulan artikel dari hasil kegiatan Penelitian yang diikutsertakan pada kegiatan Seminar Nasional. Kegiatan ini rutin dilaksanakan setiap enam bulan sekali yang diselenggarakan oleh Prodi S1 Akuntansi Universitas Pamulang. PRO@KSI Fokus memberikan manfaat penelitian untuk pengembangan ilmu akuntansi kepada akademisi, praktisi, mahasiswa, peneliti, lembaga pemerintah dan non pemerintah serta pihak-pihak lain yang berkepentingan. Kajian penelitian yang dimuat dalam PRO@KSI adalah Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting, dan Corporate Sustainability, Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing, Sistem Informasi Akuntansi, dan bidang akuntansi lainnya. Artikel dikirim ke PRO@KSI (Prosiding Ilmiah Seminar Akuntansi ) sesuai template artikel dan pedoman penulis yang telah kami sediakan dan bersedia mengikuti proses review yang diadakan secara double-blind. Prosiding Seminar Ilmiah Akuntansi (Pro@ksi) of Pamulang University is a collection of articles from the results of research activities that are included in the National Seminar. This activity is routinely carried out every six months organized by the Accounting Study Program, Pamulang University. Pro@ksi Focus on providing research benefits for the development of accounting science to academics, practitioners, students, researchers, government and non-government institutions as well as other interested parties. The research studies included in Pro@ksi are Sustainability Reporting, Good Corporate Governance, Behavioral Accounting, Management Accounting, and Corporate Sustainability, Financial Accounting, Public Sector Accounting, Auditing, Accounting Information Systems, and other accounting fields. Articles are sent to Pro@ksi (Prosiding Seminar Ilmiah Akuntansi ) according to the article templates and …
publisher: Universitas Pamulang
language: en-US
publication name: Pro@ksi
issn: 2809-6479
items: PENGARUH BEBAN PAJAK TANGGUHAN, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR
items: PENGARUH PERTUMBUHAN PENJUALAN, TAX AVOIDANCE, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ30 YANG TERDAFTAR DI BEI TAHUN 2021-2024
items: PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP AGRESIVITAS PAJAK
items: PENGARUH PENGHINDARAN PAJAK DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
items: PENGARUH TARIF EFEKTIF PAJAK DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
items: PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
items: PENGARUH KEBIJAKAN UTANG DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
items: PENGARUH INTENSITAS ASET TETAP, STRUKTUR MODAL, DAN PERTUMBUHAN PENJUALAN TERHADAP PERENCANAAN PAJAK PADA PERUSAHAA SEKTOR INDUSTRI
items: PENGARUH GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI IDXTRANS TAHUN 2020-2024
items: PENGARUH LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS
items: PENGARUH KOMPLEKSITAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
items: PENGARUH CEO TENURE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA
items: PENGARUH FINANCIAL DISTRESS DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
items: PENGARUH INTENSITAS PERSEDIAAN DAN TINGKAT HUTANG TERHADAP MANAJEMEN PAJAK
items: PENGARUH KEPEMILIKAN INSTITUSIONAL DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK
items: PENGARUH INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
items: PENGARUH INTENSITAS MODAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
items: PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PERBANKAN
items: PENGARUH KECURANGAN LAPORAN KEUANGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
items: PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
items: PENGARUH TAX AVOIDANCE, AKUNTANSI HIJAU TERHADAP HARGA SAHAM
items: KUALITAS AUDIT DALAM PRESPEKTIF FEE AUDIT: ANALISIS PERBEDAAN BIG 4 DAN NON-BIG 4 SEKTOR INFRASTRUKTUR
items: ANALISIS GOOD CORPORATE GOVERNANCE, STABILITAS KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN
items: PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
items: PENGARUH AUDIT TENURE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
items: PENGARUH STRUKTUR MODAL, SALES GROWTH, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN
items: PENGARUH KINERJA KEUANGAN, FREE CASH FLOW, STRUKTUR MODAL TERHADAP KUALITAS LABA
items: PENGARUH ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024
items: PENGARUH KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
items: PENGARUH INTENSITAS ASET TETAP DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK
items: PENGARUH TRANSFER PRICING DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE
items: PENGARUH PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FOOD AND BEVERAGE
items: PENGARUH UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
items: PENGARUH AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
items: PENGARUH CAPITAL INTENSITY, STRUKTUR KEPEMILIKAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN
items: PENGARUH BIAYA OPERASIONAL DAN PENJUALAN BERSIH TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
items: PENGARUH LITERASI PAJAK, DIGITALISASI LAYANAN PERPAJAKAN, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
items: ANALISIS EMPIRIS KINERJA KEUANGAN DAN KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KEUANGAN
items: PENGARUH KEPEMILIKAN MANAJERIAL DAN GROWTH OPPORTUNITY TERHADAP PRUDENCE
items: PENGARUH FINANCIAL SLACK DAN FIRM SIZE TERHADAP CARBON EMISSION DISCLOSURE
items: PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA TERHADAP KUALITAS LABA
items: ANALISIS AUDIT DELAY DAN KOMPLEKSITAS PERUSAHAAN PADA SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI
items: PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK
items: PENGARUH LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI (BEI) PERIODE 2020-2024
items: PENGARUH SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
items: Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Tarif Pajak Efektif pada Sektor Perbankan BUMN
items: PENGARUH STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, DAN TINGKAT UTANG TERHADAP KUALITAS LABA PADA PERUSAHAAN
items: PENGARUH FIRM SIZE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
items: PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE

PENGARUH BEBAN PAJAK TANGGUHAN, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR
type: item
description: Abstract This study aims to analyse the extent to which deferred tax expense, institutional ownership, and dividend policy influence earnings management practices in manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The background of this study is based on the widespread earnings manipulation practices by companies to present stable financial performance, making it important to identify factors that encourage or restrain such actions. Using purposive sampling, this study collects 9 companies that meet the criteria. All data are analysed using a panel data regression approach through the EViews software, making the results more robust and able to capture dynamics across companies and over time. The findings indicate that deferred tax expense does not have a significant effect on earnings management practices, suggesting that fluctuations in deferred tax accounts are not the main consideration for companies when manipulating financial reports. On the other hand, institutional ownership shows a positive and significant influence, indicating that the greater the institutional ownership, the stronger the potential for management to manipulate earnings. Meanwhile, dividend policy does not show any meaningful impact on earnings management. This study contributes by enriching financial accounting literature concerning monitoring mechanisms and financial reporting behaviour in the manufacturing sector, and it provides considerations for investors, regulators, and management in evaluating corporate governance. Keywords: Earnings Management, Deferred Tax Expense, Institutional Ownership, Dividend Policy, Food and Beverage Companies Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh beban pajak tangguhan, kepemilikan institusional, dan kebijakan dividen terhadap praktik manajemen laba pada perusahaan manufaktur sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) selama p…
creator: Ardianus Jelaut
creator: M. Aurelie Rizky Reggino
creator: Resti Puji Safitri
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 1
ending page: 15

PENGARUH PERTUMBUHAN PENJUALAN, TAX AVOIDANCE, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ30 YANG TERDAFTAR DI BEI TAHUN 2021-2024
type: item
description: Abstract This study aims to analyze the effect of sales growth, tax avoidance, and capital structure on company value in LQ30 companies listed on the Indonesia Stock Exchange for the period 2021–2024. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The analysis was conducted using panel data regression to test the relationship between independent variables and company value. The results show that each variable has a different effect on company value. This study is expected to contribute to the development of literature on factors that affect company value and to provide consideration for management, investors, and regulators in decision-making. Keywords: Sales Growth, Tax Avoidance, Capital Structure, Company Value, LQ30 Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, tax avoidance, dan struktur modal terhadap nilai perusahaan pada perusahaan LQ30 yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Analisis dilakukan menggunakan regresi data panel untuk menguji hubungan antara variabel independen dan nilai perusahaan. Hasil penelitian menunjukkan bahwa masing-masing variabel memberikan pengaruh yang berbeda terhadap nilai perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur mengenai faktor-faktor yang memengaruhi nilai perusahaan serta menjadi bahan pertimbangan bagi manajemen, investor, dan regulator dalam pengambilan keputusan. Kata Kunci: Pertumbuhan Penjualan, Tax Avoidance, Struktur Modal, Nilai Perusahaan, LQ30.
creator: Amara Yolanda Frantika
creator: Irsyad Alhafiz
creator: Raeven Ardhana
creator: Selfia Isnaini Janahb
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 16
ending page: 27

PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP AGRESIVITAS PAJAK
type: item
description: Abstract This study aims to determine the effect of company size and capital structure on tax aggressiveness in companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange from 2022 to 2024. The sample size obtained in this study was 66 companies, selected through purposive sampling according to the criteria set. The total number of samples obtained was 198. This study used panel data regression analysis using Eviews 12. Based on the analysis results, it shows that (1) firm size and capital structure simultaneously affect tax aggressiveness, (2) firm size does not affect tax aggressiveness, (3) capital structure has a positive effect on tax aggressiveness Keywords: Firm Size, Capital Structure, Tax Aggressiveness Abstrak Penelitian ini bertujuan untuk menentukan pengaruh ukuran perusahaan dan struktur modal terhadap agresivitas pajak pada perusahaan di sektor konsumen non cylicals yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Ukuran sampel yang diperoleh dalam penelitian ini adalah 66 perusahaan, yang dipilih melalui purposive sampling yang sesuai dengan kriteria yang ditetapkan. Jumlah total sampel yang diperoleh adalah 198. Penelitian ini menggunakan analisis regresi data panel dengan menggunakan Eviews 12. Berdasarkan hasil analisis, menunjukkan bahwa (1) ukuran perusahaan dan struktur modal secara bersamaan mempengaruhi agresivitas pajak, (2) ukuran perusahaan tidak mempengaruhi agresivitas pajak, (3) struktur modal berpengaruh positif terhadap agresivitas pajak. Keywords: Ukuran Perusahaan, Struktur Modal, Agresivitas Pajak
creator: Akriani Melisa Banra
creator: Chaerunnisa Andriani
creator: Dipa Mustika Kusmiyati
creator: Tania Nur Nur Puspitasari
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 26
ending page: 36

PENGARUH PENGHINDARAN PAJAK DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract This study aims to examine the effect of tax avoidance and financial performance on the value of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This study uses an associative quantitative approach with secondary data in the form of company financial reports. The sampling technique used purposive sampling, resulting in 20 companies with a total of 60 observations. The independent variables in this study are Tax Avoidance and Financial Performance, while the dependent variable is Firm Value. Data analysis was performed using panel data regression with Eview-12 software, accompanied by descriptive statistical analysis and classical assumption tests. The results indicate that the best model used is the Common Effect Model (CEM). Partially, neither tax avoidance nor financial performance has a significant effect on firm value. Simultaneous tests also showed similar results, where both independent variables together have no significant effect on firm value. The Adjusted R-square value of 13.12% indicates that tax avoidance and financial performance can only explain a small portion of the variation in firm value, with the remainder explained by factors outside the model. Keywords: Tax Avoidance, Financial Performance, Firm Value, Energy Sector, Panel Data, EViews. Abstrak Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak dan kinerja keuangan terhadap nilai perusahaan pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Penelitian ini menggunakan pendektaan kuantitatif asosiatif dengan data sekunder berupa laporan keuangan Perusahaan. Teknik pengambilan sampel menggunakan purposive sampling, menghasilkan 20 perusahaan dengan total 60 data observasi. Variabel independent dalam penelitian ini Penghindaran Pajak dan Kinerja Keuangan, sedangkan variable dependent yaitu Nilai Perusahaan. Analisis data dilakukan menggunakan regresi data panel dengan software Ev…
creator: Amanda Rachmi Putri Chila
creator: Maharani Yuliasakti
creator: Salsabilah Zahirah
creator: Ari Khadafi
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 37
ending page: 48

PENGARUH TARIF EFEKTIF PAJAK DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract This study aims to analyze the effect of effective tax rates and tax avoidance on the value of companies in the financial sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The research method uses a quantitative approach with secondary data in the form of annual financial reports, and the analysis is conducted using panel data regression through the E-Views 13 program. The results show that effective tax rates affect company value, indicating that efficient tax burden management can provide a positive signal to investors. Tax avoidance has also been shown to affect company value, so that company tax strategies become a market consideration in assessing company prospects and performance. Overall, these findings emphasize that tax policies and practices play a significant role in shaping company value. Keywords: Effective Tax Rate, Tax Avoidance, Firm Value. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh tarif efektif pajak dan penghindaran pajak terhadap nilai perusahaan pada sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan, dan analisis dilakukan menggunakan regresi data panel melalui program Eviews 13. Hasil penelitian menunjukkan bahwa tarif efektif pajak berpengaruh terhadap nilai perusahaan, yang menandakan bahwa efisiensi pengelolaan beban pajak dapat memberikan sinyal positif bagi investor. Penghindaran pajak juga terbukti berpengaruh terhadap nilai perusahaan, sehingga strategi perpajakan perusahaan menjadi pertimbangan pasar dalam menilai prospek dan kinerja perusahaan. Secara keseluruhan, temuan ini mempertegas bahwa kebijakan dan praktik perpajakan memiliki peran penting dalam membentuk nilai perusahaan. Kata Kunci: Tarif Efektif Pajak, Penghindaran Pajak, Nilai Perusahaan
creator: Amanda Putri Aprilia
creator: Aminah Pandewi
creator: Anas Fatullah
creator: Khodamul Kudus
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 49
ending page: 68

PENGARUH CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AVOIDANCE
type: item
description: Abstract This research examines how capital intensity and inventory intensity influence tax avoidance practices among energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. The energy sector is characterized by a heavy dependence on fixed assets such as production machinery, drilling equipment, transmission infrastructure, and other long-term operational facilities, making it inherently asset-intensive. In addition, the sector often manages substantial inventory values, including crude oil, natural gas, and processed fuels. These characteristics provide managerial discretion in recognizing depreciation expenses and inventory-related costs, which may subsequently affect taxable income. This study adopts a quantitative approach by analysing secondary financial data obtained from annual reports, employing panel data regression with the Fixed Effect Model after passing classical assumption tests. The findings reveal that capital intensity has a statistically significant effect on tax avoidance, while inventory intensity does not show a significant relationship. Simultaneously, both variables significantly contribute to tax avoidance behaviour. The study enriches academic discourse on asset structure and tax planning behaviour, particularly within asset-heavy energies, and offers practical implications for regulators overseeing the tax practices of energy sector companies. Keywords: Capital Intensity; Inventory Intensity; Tax Avoidance; Energy Sector; Asset Structure Abstrak Penelitian ini bertujuan menganalisis pengaruh capital intensity dan inventory intensity terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Sektor energi merupakan sektor dengan ketergantungan besar terhadap aset tetap dan persediaan. Aset tetap seperti mesin produksi, jaringan distribusi, peralatan pengeboran, hingga instalasi pembangkit menjadikan sektor ini memiliki tingkat penyusutan yang sangat tinggi. Di sisi …
creator: Echy Yohana Imanuela Manihuruk
creator: Gebby Melisca Darmala
creator: Viviani Aryantika Simbolon
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 69
ending page: 83

PENGARUH KEBIJAKAN UTANG DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
type: item
description: Abstract This study examines the influence of debt policy and capital intensity on tax aggressiveness in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. Tax aggressiveness remains a significant issue in Indonesia as companies often attempt to reduce their tax burden through strategies such as high leverage or asset-based depreciation, which impact taxable income. Using an associative quantitative approach, this research employs secondary data obtained from audited financial statements and annual reports. The sample was selected using purposive sampling based on specific criteria, and the analysis was conducted using panel data regression with EViews 12, preceded by descriptive statistics and classical assumption tests. The results show that debt policy significantly influences tax aggressiveness, while capital intensity does not exhibit a significant effect. Simultaneously, both variables contribute to explaining variations in tax aggressiveness in consumer non-cyclicals companies. This research contributes empirically to the literature on tax management by highlighting how financing decisions and fixed asset structures shape corporate tax behavior, and practically, it provides insights for managers in optimizing tax planning strategies while complying with regulations. Keywords: Tax Aggressiveness; Debt Policy; Capital Intensity; Leverage; Consumer Non-Cyclicals Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan utang dan capital intensity terhadap agresivitas pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2024. Agresivitas pajak masih menjadi tantangan signifikan di Indonesia karena perusahaan berupaya menekan beban pajak melalui penggunaan utang maupun pemanfaatan depresiasi aset, yang berdampak pada laba kena pajak. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan data sekunder berupa laporan keuangan auditan dan la…
creator: Chamelia Chansa
creator: Dinda Meilani
creator: Isma Diana Amalia Putri
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 84
ending page: 97

PENGARUH INTENSITAS ASET TETAP, STRUKTUR MODAL, DAN PERTUMBUHAN PENJUALAN TERHADAP PERENCANAAN PAJAK PADA PERUSAHAA SEKTOR INDUSTRI
type: item
description: Abstract Experiencing an increase in sales will automatically undertake aggressive tax planning strategies. In some cases, companies focus more on business expansion and increasing market share than on optimizing tax efficiency. Empirical phenomena show that companies in the basic industry and chemical sector in Indonesia have interesting characteristics for research regarding tax planning. Based on financial reports published on the Indonesia Stock Exchange (IDX), there are variations in the Effective Tax Rate (ETR) among companies in the same sector. This difference indicates a difference in the strategies and effectiveness of tax planning carried out by each company. Furthermore, fluctuations in financial performance, differences in asset investment policies, and changes in funding structure are factors that also influence corporate tax policy. Based on the description above, this research is conducted to analyze and test the influence of fixed asset intensity, capital structure, and sales growth on tax planning in basic industry and chemical sector companies listed on the Indonesia Stock Exchange (IDX). This study is expected to provide empirical contributions to understanding how a company's investment and funding policies play a role in optimizing tax efficiency, and to serve as a consideration for management and stakeholders in strategic financial decision-making. Keywords: Tax Planning; Effective Tax Rate (ETR); Fixed Asset Intensity; Capital Structure Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh intensitas aset tetap, struktur modal, dan pertumbuhan penjualan terhadap perencanaan pajak pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI). Perencanaan pajak merupakan salah satu strategi penting dalam manajemen keuangan perusahaan untuk meminimalkan beban pajak tanpa melanggar ketentuan perundang-undangan yang berlaku. Faktor-faktor seperti intensitas aset tetap, struktur modal, dan pertumbuhan penjualan…
creator: Lutfiah Meilah Putri
creator: Eka Triwahyuni
creator: Dian Safitri
creator: Auliya Tunnisa
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 98
ending page: 108

PENGARUH GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI IDXTRANS TAHUN 2020-2024
type: item
description: Abstract This study aims to analyze the influence of Good Corporate Governance (GCG) and company size on the integrity of financial statements. Financial statement integrity is a crucial aspect in maintaining transparency and reliability of information for stakeholders, particularly in the transportation and logistics sector, which has high operational risks. The study employed an associative quantitative approach with panel data, with a population of 39 companies and a purposive sampling method, resulting in a sample of 19 companies with a total of 95 observations in transportation and logistics companies listed in the IDXTRANS index for the 2020–2024 period. The analysis was conducted using descriptive statistics, classical assumption tests, and panel data regression using E-views 12 software. The results showed that Good Corporate Governance had no effect on the integrity of financial statements, indicating that corporate governance mechanisms have not been able to effectively improve the honesty of financial reporting in this sector. Conversely, company size has been shown to have a positive effect on the integrity of financial statements, so that larger companies tend to have better control systems and transparency. These findings are expected to provide input for companies, regulators, and investors in improving the effectiveness of governance and the quality of financial reporting in the transportation and logistics sector. Keywords: Financial Report Integrity, Good Corporate Governance, Company Size Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan ukuran perusahaan terhadap integritas laporan keuangan. Integritas laporan keuangan merupakan aspek penting dalam menjaga transparansi dan keandalan informasi bagi para pemangku kepentingan, terutama pada sektor transportasi dan logistik yang memiliki risiko operasional tinggi. Penelitian menggunakan pendekatan kuantitatif asosiatif dengan data panel, dan memiliki pop…
creator: Andi Febriyanto
creator: Holiawati Holiawati
creator: Afif Fadhila
creator: Ammara Fazila Fazila
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 109
ending page: 121

PENGARUH LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS
type: item
description: Abstract This study examines the effect of liquidity and sales growth on profitability. This research is an associative quantitative study. This study uses secondary data in the form of annual financial reports from the Indonesia Stock Exchange (IDX). The population in this study is companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. The sampling technique in this study used a purposive sampling method with an initial population of 113 companies, resulting in 15 companies being selected for sampling. The data analysis technique in this study used E-views 12 software. The results of this study indicate that liquidity has a positive effect on profitability, meaning that the better a company's ability to meet its short-term obligations, the higher the profitability achieved. Furthermore, sales growth also has a positive effect on profitability, indicating that consistent sales increases can increase company profits. Keywords: Liqudity; Sales Growth; Profitability Abstrak Penelitian ini menguji pengaruh likuiditas dan pertumbuhan penjualan terhadap profitabilitas. jenis penelitian ini adalah penelitian kuantitatif asosiatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan yang berasal dari Indonesia Stock Exchange ( IDX ), populasi dalam penelitian adalah perusahaan yang terdaftar di Indonesia Stock Exchange( IDX ) periode 2020 – 2024 . teknik pengambilan sampel pada penelitian ini menggunakakn metode purposive sampling dengan populasi awal 113 perusahaan dan di peroleh 15 perusahan yang di jadikan sampling pada penelitian ini. teknik analisis data pada penelitian ini menggunakan perangkat lunak E-viewes 12.Hasil penelitian ini menunjukan bahwa likuiditas berpengaruh positif terhadap profitabilitas, yang berarti semakin baik kemampuan perusahaan dalam memenuhi kewajiban jangja pendeknya, maka semakain tingi profitabilitas yang dicapai. Selain itu, pertumbuhan penjualan juga pengaruh positif terhadap profitabilitas, y…
creator: Inka Dwi Septiani Supiyanti1
creator: Lulu Mullazahira
creator: Moh. Ralldica
creator: Holiawati Holiawati
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 122
ending page: 130

PENGARUH KOMPLEKSITAS OPERASI DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY
type: item
description: Abstract This study aims to analyze and examine the impact of Operational Complexity and Company Size on audit delays. The primary focus of this study is the phenomenon of audit delays occurring in issuers included in the LQ45 index on the Indonesia Stock Exchange, given the importance of timely financial report submissions to support investor decisions. The methodology used in this study is quantitative, utilizing secondary data in the form of annual financial reports from 2017 to 2021. The target population is companies included in the LQ45 index, collected through purposive sampling techniques, resulting in 100 observational data. To analyze the data, a regression was conducted using panel data. The findings of this study indicate that individually, Operational Complexity (as measured by the number of subsidiaries) has a significant positive effect on audit delays, indicating that the more complex a company's operations, the longer the audit time required. On the other hand, Company Size does not show a significant effect on audit delays. However, when viewed overall, both Operational Complexity and Company Size are proven to have a significant effect on Audit Delay. Keywords : Audit Delay, Operational Complexity, Company Size, Timeliness. Abstrak Penelitian ini bertujuan untuk menganalisis serta menguji dampak dari Kompleksitas Operasi dan Ukuran Perusahaan terhadap keterlambatan dalam proses audit. Fokus utama penelitian ini adalah fenomena keterlambatan audit yang terjadi pada emiten yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia, mengingat betapa pentingnya ketepatan waktu penyampaian laporan keuangan untuk mendukung keputusan para investor. Metodologi yang digunakan dalam penelitian ini adalah kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan dari tahun 2017 sampai 2021. Populasi yang menjadi sasaran adalah perusahaan-perusahaan yang termasuk dalam indeks LQ45, yang dihimpun melalui teknik purposive sampling sehingga men…
creator: Alin Vellys Setiani
creator: Bagas Adi Saputra
creator: Desti Udiani Sapitri
creator: Fidyah Rahma
creator: Novryanti Novryanti
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 131
ending page: 144

PENGARUH CEO TENURE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA
type: item
description: Abstract This study aims to examine the extent to which the length of a CEO's term (CEO tenure) and the company's financial performance affect the level of earnings management conducted. The data used were sourced from 41 firms in the Consumer non Cylycal sector listed on Bursa Efek Indonesia (BEI) during the 2020-2024 period. The research employed a quantitative method, analyzing a total of 205 observational data points obtained from annual financial reports, with hypotheses tested using multiple linear regression analysis. The main findings indicate that longer CEO tenure has an influence on earnings management. Companies that record a high level of profit (profitability) are proven to be more prone to engaging in earnings management practices. The contribution of this study is to provide important empirical evidence for policymakers to strengthen corporate governance mechanisms and enhance the transparency of financial reporting, which is crucial for protecting investors. Keywords: CEO Tenure; Financial Performance; Earnings Management Abstrak Penelitian ini bertujuan untuk menguji sejauh mana lamanya masa jabatan CEO dan hasil kinerja keuangan perusahaan dapat memengaruhi tingkat manajemen laba yang dilakukan. Data yang digunakan berasal dari 41 perusahaan di sektor Consumer non Cylycal yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2024. Penelitian ini menggunakan metode kuantitatif, menganalisis total 205 data observasi yang diperoleh dari laporan keuangan tahunan, dengan pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil utama penelitian menunjukkan bahwa masa jabatan CEO yang lebih panjang memiliki pengaruh terhadap manajemen laba. Perusahaan yang mencatat tingkat keuntungan (profitabilitas) tinggi justru terbukti lebih rentan terlibat dalam praktik manajemen laba. Kontribusi dari studi ini adalah menyediakan bukti empiris yang penting bagi pembuat kebijakan untuk memperkuat mekanisme tata kelola perusahaan dan meningka…
creator: Amanda Fatin Meylita
creator: Dian Agus Setianingsih
creator: Kasim Mubarok Chan
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 145
ending page: 161

PENGARUH FINANCIAL DISTRESS DAN KOMITE AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
type: item
description: Abstract This study aims to analyze the effect of financial distress and audit committees on the integrity of financial statements in Property and Real Estate sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. Using panel data from 21 companies (a total of 105 observations), the analysis was conducted through a panel data regression model with the Fixed Effect Model (FEM) selected as the best model based on the Chow and Hausman tests. The dependent variable is the integrity of financial statements, measured using the model by Dechow et al. (2011), while the independent variables consist of financial distress (Altman Z-Score) and audit committee (committee size). The results show that neither financial distress nor the audit committee has a significant effect on the integrity of financial statements, both partially and simultaneously. Keywords: Financial Distress, Audit Committee, Financial Statement Integrity. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan komite audit terhadap integritas laporan keuangan pada perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Dengan menggunakan data panel dari 21 perusahaan (total 105 observasi), analisis dilakukan melalui model regresi data panel dengan Fixed Effect Model (FEM) sebagai model terbaik berdasarkan uji Chow dan Hausman. Variabel dependen adalah integritas laporan keuangan, diukur melalui model Dechow et al. (2011), sedangkan variabel independen meliputi financial distress (debt to equity ratio) dan komite audit (ukuran komite auidit). Hasil penelitian menunjukkan bahwa baik financial distress maupun komite audit tidak berpengaruh signifikan terhadap integritas laporan keuangan secara parsial dan simultan. Kata kunci: Financial Distress, Komite Audit, Integritas Laporan Keuangan.
creator: Alivia Aidha Nurhaliza
creator: Fionni Ratna Saputri
creator: Najwa Aulia Aulia
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 162
ending page: 179

PENGARUH INTENSITAS PERSEDIAAN DAN TINGKAT HUTANG TERHADAP MANAJEMEN PAJAK
type: item
description: Abstract This study aims to determine how inventory intensity and debt levels affect tax management in non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. Tax management is measured using the Effective Tax Rate (ETR) indicator. The study employed a quantitative approach with panel data regression, while the sample was selected using a purposive sampling technique, resulting in 53 companies with a total of 212 observations. The analysis results indicate that inventory intensity has no significant effect on tax management, thus differences in inventory levels are unrelated to a company's tax effectiveness. In contrast, debt levels have a negative and significant effect, with higher debt usage leading to lower ETR values ​​due to the tax reduction benefit of interest expense. Together, these two variables significantly influence tax management, with an adjusted R-squared of 41.15 percent, indicating that the model is able to explain some of the variation in tax management. These findings suggest that a company's funding structure, particularly through the use of debt, plays a more important role in tax management strategies than inventory intensity. Keywords: Inventory Intensity, Debt Level, Tax Management Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana intensitas dan tingkat utang memengaruhi manajemen pajak pada perusahaan consumer non-cyclicals yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2024. Manajemen pajak diukur menggunakan indikator Effective Tax Rate (ETR). Penelitian menggunakan pendekatan kuantitatif dengan metode regresi data panel, sedangkan pemilihan sampel dilakukan melalui teknik purposive sampling hingga diperoleh 53 perusahaan dengan total 212 observasi. Hasil analisis menunjukkan bahwa intensitas persediaan tidak memiliki pengaruh signifikan terhadap manajemen pajak, sehingga perbedaan tidak berkaitan dengan tingkat efektivitas pajak perusahaan. Berbeda dengan itu, tingkat ut…
creator: Aisyah Ayu Nurhaliza
creator: Akbar Ramadhan
creator: Anggi Puspita Dewi
creator: Dea Aurea Salsabila
creator: Nayla Rossandy
creator: Syva Marshanti
creator: Wulan Cahya Suryani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 180
ending page: 193

PENGARUH KEPEMILIKAN INSTITUSIONAL DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK
type: item
description: Abstract This study aims to determine the effect of institutional ownership and inventory intensity on tax avoidance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange 2022-2024. The method used in this research is quantitative method and the data used is secondary data. The sample used in this study was 65 companies during 3 years observation period so that there were 195 samples. Sampling technique using purposive sampling method. The analysis method used is descriptive statistical analysis and multiple linear regression analysis. The results of this study indicate that the independent variables: (1) Institutional ownership has a negative effect on tax avoidance. (2) Inventory intensity has a negative effect on tax avoidance. Meanwhile, together (simultaneously) institutional ownership and inventory intensity have a positive effect on tax avoidance. Keywords: Institutional Ownership; Inventory Intensity; Tax Avoidance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional dan intensitas persediaan terhadap penghindaran pajak pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia 2022-2024. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan data yang digunakan adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah 65 perusahaan selama periode pengamatan 3 tahun sehingga terdapat 195 sampel. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah analisis statistik deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel independen: (1) Kepemilikan institusional berpengaruh negatif terhadap penghindaran pajak. (2) Intensitas persediaan berpengaruh negatif terhadap penghindaran pajak. Sementara itu, secara bersama-sama (simultan) kepemilikan institusional dan intensitas persediaan berpengaruh positif terhadap penghindaran pajak. Kata kunci: Kepemilikan I…
creator: Atharina Nur Izzati
creator: Erlianti Anisa Putri
creator: Vivi Rahma Fitriani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 194
ending page: 218

PENGARUH INTENSITAS ASET TETAP DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE
type: item
description: Abstract This study aims to examine the effect of fixed asset intensity and institutional ownership on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The method used in this study is a quantitative method and the data used are secondary data. The sample used in this study was 11 companies over a 3-year observation period, resulting in 33 observations. The sampling technique used a purposive sampling method. The results of this study indicate that the independent variables: (1) Fixed Asset Intensity has no effect on tax avoidance. (2) Institutional Ownership has an effect on tax avoidance. Meanwhile, simultaneously Fixed Asset Intensity and Institutional Ownership have an effect on tax avoidance. Keywords: Fixed Asset Intensity; Institutional Ownership; Tax Avoidance Abstrak Penelitian ini bertujuan untuk menguji pengaruh intensitas aset tetap dan kepemilikan institusional terhadap penghindaran pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2022-2024. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dan data yang digunakan adalah data sekunder. Sampel yang digunakan dalam penelitian ini adalah 11 perusahaan selama periode observasi 3 tahun sehingga terdapat 33 observasi. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian ini menunujukkan bahwa variabel independen: (1) Intensitas Aset Tetap tidak berpengaruh terhadap penghindaran pajak. (2) Kepemilikan Institusional berpengaruh terhadap penghindaran pajak. Sementara itu, secara bersamaan Intensitas Aset Tetap dan Kepemilikan Institusional berpengaruh terhadap penghindaran pajak. Kata Kunci: Intensitas Aset Tetap; Kepemilikan Institusional; Tax Avoidance
creator: Audina Nurmayanti
creator: Alaika Nurazizah Emron
creator: Dewi Muliyani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 219
ending page: 236

PENGARUH INTENSITAS MODAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK
type: item
description: Abstract This study aims to analyze the effect of capital intensity and sales growth on tax avoidance in companies. The background of the research stems from the persistent practice of tax avoidance and the inconsistency of previous empirical findings regarding these two factors. The study employs a quantitative approach with an associative design, using secondary data obtained from companies’ annual financial statements. The sample was selected through purposive sampling based on the availability of data on fixed assets, total assets, sales, pre-tax income, and current tax expense. The analysis was conducted by calculating the capital intensity ratio, sales growth, and Effective Tax Rate (ETR). The results show that capital intensity tends to increase tax avoidance through the utilization of depreciation, while sales growth tends to reduce tax avoidance due to greater oversight and the need to maintain corporate reputation. Simultaneously, both variables are proven to influence tax avoidance. The study concludes that asset structure and sales dynamics play a significant role in shaping corporate tax strategies. Keywords: Capital Intensity; Sales Growth; Tax Avoidance; ETR; Companies. Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh intensitas modal dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan. Latar belakang penelitian berangkat dari masih tingginya praktik tax avoidance serta ketidakkonsistenan hasil penelitian sebelumnya terkait kedua faktor tersebut. Penelitian menggunakan metode kuantitatif dengan desain asosiatif, memanfaatkan data sekunder yang berasal dari laporan keuangan tahunan perusahaan. Sampel ditentukan melalui purposive sampling dengan kriteria ketersediaan data aset tetap, total aset, penjualan, laba sebelum pajak, dan beban pajak. Analisis dilakukan dengan perhitungan rasio intensitas modal, pertumbuhan penjualan, dan Effective Tax Rate (ETR). Hasil penelitian menunjukkan bahwa intensitas modal cenderung meningk…
creator: Aurellia Sadira Gunawan
creator: Bennu Vigriawan
creator: Eny Setyaawaty
creator: Falentinus Sergio Gebo
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 237
ending page: 253

PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR MODAL DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PERBANKAN
type: item
description: Abstract Firm value is one of the main objectives of a company, which can be achieved by maximizing stock value. Several factors influence firm value, but this study focuses on only three variables: good corporate governance, capital structure, and tax avoidance. This study aims to examine the effect of good corporate governance (independent commissioners), capital structure (DER), and tax avoidance (ETR) on firm value (PBV), both simultaneously and partially. The research sample consists of banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024, totaling nine companies, using a purposive sampling method. The analysis methods employed include classical assumption tests, hypothesis testing, and multiple linear regression analysis. The results show that good corporate governance has a significant negative effect on firm value, indicating that an increase in supervision through independent commissioners tends to reduce firm value, possibly because investors perceive strict supervision as limiting managerial flexibility in making strategic decisions. Capital structure has a positive but insignificant effect on firm value. Meanwhile, tax avoidance has a negative but insignificant effect on firm value. Keyword: Good Corporate Governance; Capital Structure; Tax Avoidance, Firm Value Abstrak Nilai perusahaan merupakan salah satu tujuan perusahaan dengan cara memaksimumkan nilai saham. Ada beberapa faktor yang mempengaruhi nilai perusahaan, tapi penulis hanya meneliti tiga variabel, yaitu good corporate governance, struktur modal dan tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (Komisaris Independen), struktur modal (DER) dan tax avoidance (ETR) terhadap nilai perusahaan (PBV), secara simultan maupun parsial. Sampel penelitian ini adalah perusahaan perbankan yang terdaftar di BEI periode 2021-2024 dengan jumlah 9 perusahaan dengan menggunakan metode purposive sampling. Metode analisis yang digunakan…
creator: Adzfa Adzfia Hudzaefah
creator: Yhukenti Eligara
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 254
ending page: 273

PENGARUH KECURANGAN LAPORAN KEUANGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract This study aims to analyze the effect of financial statement fraud and financial performance on firm value. The frequent occurrence of financial statement fraud and the importance of financial performance in attracting investors are the main reasons for conducting this study. This research seeks to examine whether financial statement fraud measured using the Beneish M-Score and financial performance proxied by Return on Assets (ROA) have an effect on firm value proxied by Tobin’s Q. The research employs a quantitative approach using secondary data obtained from the financial statements of Basic Materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data analysis technique uses multiple linear regression with the assistance of EViews software. The research sample was selected using a purposive sampling method, consisting of 28 companies. The results show that financial statement fraud has a negative and significant effect on firm value, while financial performance has a positive and significant effect on firm value. The conclusion of this study is that financial statement fraud and financial performance are important factors influencing firm value and should therefore be key considerations for investors and management in decision-making. Keywords:Financial Statement Fraud, Financial Performance, Firm Value, Beneish M-Score, Tobin’s Q. Abstrak Penelitian ini dilakukan untuk menganalisis pengaruh kecurangan laporan keuangan dan kinerja keuangan terhadap nilai perusahaan. Fenomena kecurangan laporan keuangan yang masih sering terjadi serta pentingnya kinerja keuangan dalam menarik investor menjadi alasan utama penelitian ini dilakukan. Penelitian ini bertujuan untuk mengetahui apakah kecurangan laporan keuangan yang diukur menggunakan Beneish M-Score serta kinerja keuangan yang diproksikan dengan Return on Assets (ROA) berpengaruh terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q. Metode penelitian menggunak…
creator: Faryan Akhtar
creator: Maula Malik Jabbar Az Zakiy
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 274
ending page: 284

PENGARUH STRUKTUR MODAL DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract This study investigates the effect of capital structure and dividend policy on firm value among Basic Materials sector companies listed on the Indonesia Stock Exchange. Using a quantitative associative method, this research employs secondary financial data from annual reports during 2020–2024. Capital structure is measured using Leverage ratios, dividend policy using dividend payout ratio, and firm value using Tobin’s Q. The study is grounded in agency theory and signaling theory which explain the mechanisms through which financing and dividend decisions influence investor perceptions. The findings are expected to contribute to academic literature and provide practical implications for corporate managers and investors in optimizing financial decisions to enhance firm value. This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), and dividend policy, proxied by the Dividend Payout Ratio (DPR), on firm value measured using Tobin’s Q in Basic Materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The research problem is based on inconsistent findings from previous studies regarding the influence of DER and DPR on firm value, particularly in the Basic Materials sector which is capital-intensive and highly sensitive to commodity price fluctuations. This study employs a quantitative method using panel data regression analysis. The sample was selected through purposive sampling, resulting in 14 companies with a total of 70 observations. Model selection using Chow, Hausman, and Lagrange Multiplier tests indicates that the Random Effect Model is the most appropriate. The results reveal that DER and DPR do not have a significant effect, either partially or simultaneously, on firm value. The low R² value indicates that variations in firm value are largely influenced by other factors outside the model, such as profitability, firm size, business risk, and macroeconomic conditions. …
creator: Afifah Septi Ananda Putri
creator: Siti Febriza Harmanto
creator: Sukma Fitri Rizki
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 285
ending page: 298

PENGARUH TAX AVOIDANCE, AKUNTANSI HIJAU TERHADAP HARGA SAHAM
type: item
description: Abstract The purpose of this study was to determine the effect of tax avoidance and green accounting on stock prices. This study was conducted on Kompas 100 companies listed on the Indonesia Stock Exchange for the 2020-2024 period. A total sample of 10 companies was selected, resulting in 50 data points for analysis. The author employed quantitative research and a purposive sampling technique. Data analysis used Eviews 13 with a panel data regression model. The results indicate that tax avoidance and green accounting do not significantly impact stock prices. Keywords: Tax Avoidance, Green Accounting, Stock Price Abstrak Tujuan penelitian untuk mengetahui pengaruh Tax Avoidance, Akuntansi Hijau terhadap Harga Saham. Penelitian ini dilakukan pada perusahaan Indeks Kompas 100 yang terdaftar di Bursa Efek Indonesia periode 2020-2024. dengan total sampel sebanyak 10 perusahaan, sehingga didapat 50 data untuk diteliti. Jenis penelitian penelitian yang digunakan penulis adalah penelitian kuantitatif dan menggunakan teknik purposive sampling. Analisis data dalam penelitian ini menggunakan aplikasi Eviews 13 dengan model regresi data panel. Hasil menunjukkan bahwa tax avoidance dan akuntansi hijau tidak berpengaruh signifikan terhadap harga saham. Kata Kunci: Tax Avoidance,Akuntansi Hijau,Harga Saham
creator: Ranti Anggraini
creator: Putri Aprilia
creator: Maria Deviani Koi
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 299
ending page: 303

KUALITAS AUDIT DALAM PRESPEKTIF FEE AUDIT: ANALISIS PERBEDAAN BIG 4 DAN NON-BIG 4 SEKTOR INFRASTRUKTUR
type: item
description: Abstract Quality of an audit is a factor in ensuring the credibility of the financial statements of companies listed on the capital market. An external indicator often used to assess audit quality is the audit fee paid to the Public Accounting Firm (KAP); higher audit fees are often associated with the complexity of the audit, the auditor's competence, and the extent of the examination procedures carried out. This study aims to analyze the comparison of audit fees between Big 4 and Non-Big 4 KAPs, as well as to describe the implications of audit quality on infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. This study uses a quantitative descriptive approach by analyzing secondary data in the form of annual financial statements published on the official IDX website. The results of the study indicate that there is a significant difference in audit fees between Big 4 and Non-Big 4 KAPs throughout the observation period. The Big 4 consistently have higher average audit fees compared to Non-Big 4 firms, indicating a market perception that Big 4 accounting firms are capable of providing more reliable audit quality. Nevertheless, the increase in audit fees at some companies using Non-Big 4 firms shows that audit quality competition in Indonesia is increasingly developing. This study concludes that audit fees serve as an important reflection in assessing audit quality, especially for companies with large-scale and complex operations. Keywords: Fee Audit; Audit Quality; Big 4; Non-Big 4 Abstrak Kualitas audit merupakan faktor dalam memastikan kredibilitas laporan keuangan perusahaan yang terdaftar di pasar modal. Indikator eksternal yang sering digunakan dalam menilai kualitas audit adalah fee audit yang dibayarkan kepada Kantor Akuntan Publik (KAP), tingginya fee audit sering dikaitkan dengan kompleksitas audit, kompetensi auditor, dan luasnya prosedur pemeriksaan yang dilakukan. Penelitian ini bertujuan menganalisis perbandinga…
creator: Putri Wulandari
creator: Najwa Novany
creator: Dini Amalia Alfarizi
creator: Salsabila Salsabila
creator: Nofryanti Nofryanti
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 304
ending page: 315

ANALISIS GOOD CORPORATE GOVERNANCE, STABILITAS KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN
type: item
description: Abstract This study aims to analyze the influence of Good Corporate Governance (GCG) and financial stability on financial statement fraud in banking companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Financial statement fraud is measured using the Beneish M-Score model, GCG is proxied through audit committee characteristics, and financial stability is measured using the ACHANGE ratio. The research employs a quantitative descriptive method with panel data regression using the Random Effect Model. The results indicate that GCG has a significant negative effect on financial statement fraud, suggesting that stronger governance mechanisms reduce the likelihood of manipulation. Meanwhile, financial stability shows no significant effect, indicating that asset fluctuations do not directly contribute to fraudulent behavior in banking institutions. Overall, the findings emphasize that governance mechanisms play a more dominant role in preventing financial statement fraud compared to financial stability. Keywords: Good Corporate Governance, Financial Stability, Financial Statement Fraud, F-score. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan stabilitas keuangan terhadap kecurangan laporan keuangan pada perusahaan sektor perbankan periode 2021–2024. Indikasi kecurangan diukur menggunakan F-Score, GCG diproksikan melalui komite audit, sedangkan stabilitas keuangan diukur menggunakan ACHANGE. Metode penelitian menggunakan pendekatan kuantitatif deskriptif dengan regresi data panel. Hasil penelitian menunjukkan bahwa GCG berpengaruh negatif signifikan terhadap kecurangan laporan keuangan, sedangkan stabilitas keuangan tidak berpengaruh signifikan. Secara simultan, kedua variabel memiliki pengaruh signifikan terhadap potensi fraud. Temuan ini menegaskan bahwa tata kelola perusahaan memiliki peran lebih dominan dalam mencegah manipulasi laporan keuangan dibandingkan stabilitas keuangan. Kata Kunci: Good Co…
creator: Ajeng Ratih Maisyahputri
creator: Devan Hakim Alviansyah
creator: Febrio Bagus Suwarno
creator: Holiawati Holiawati
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 316
ending page: 325

PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract This study examines the effect of deferred tax burden, tax planning, and tax avoidance on firm value in 20 manufacturing companies in the food and beverage sub-sector (2021-2024). Based on panel data regression analysis using the selected Random Effects Model, the results indicate a significant simultaneous effect, with the model's ability to explain variations in firm value of 13.85%. Partially, deferred tax burden and tax planning are proven to have a significant positive effect in line with Signaling Theory, while tax avoidance has no significant effect. Keywords: Deferred Tax Expenses, Tax Planning, Tax Avoidance, company values. Abstrak Penelitian ini menguji pengaruh beban pajak tangguhan, perencanaan pajak, dan penghindaran pajak terhadap nilai perusahaan pada 20 perusahaan manufaktur sub-sektor makanan dan minuman (2021-2024). Berdasarkan analisis regresi data panel dengan model terpilih Random Effect Model, hasil menunjukkan adanya pengaruh simultan yang signifikan dengan kemampuan model menjelaskan variasi nilai perusahaan sebesar 13,85%. Secara parsial, beban pajak tangguhan dan perencanaan pajak terbukti berpengaruh positif signifikan sejalan dengan Teori Sinyal, sedangkan penghindaran pajak tidak berpengaruh signifikan. Kata Kunci: Beban Pajak Tangguhan; Perencanaan Pajak; Penghindaran Pajak; Nilai Perusahaan.
creator: Cantika Fuji Rahayu
creator: Ishlah Nur Hanifah
creator: Naswa Khaila Zalianty
creator: Nur Siti Susilawati
creator: Syaira Maulida Az-Zahra
creator: Tifara Amelinda
creator: Rosita Wulandari
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 326
ending page: 335

PENGARUH AUDIT TENURE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN
type: item
description: Abstract This quantitative study aims to empirically determine the effect of audit tenure and leverage on the integrity of financial statements in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024. A sample of 24 companies was collected using a purposive sampling technique. Hypothesis testing used panel data regression analysis processed using eViews version 12. This study found that audit tenure and leverage did not significantly affect financial statement integrity. Keywords: Financial statement integrity, Audit tenure, Leverage, Abstrak Penelitian ini merupakan penelitian kuantitatif yang memiliki tujuan untuk mengetahui secara empiris pengaruh audit tenure, dan leverage terhadap integritas laporan keuangan pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode 2020-2024. Sampel terkumpul sebanyak 24 perusahaan berdasarkan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi data panel diolah menggunakan program eviews versi 12. Penelitian ini memperoleh hasil bahwa audit tenure dan leverage tidak berpengaruh signifikan terhadap integritas laporan keuangan. Kata Kunci : Integritas Laporan Keuangan, Audit Tenure, Leverage
creator: Alwi Alwi
creator: Bagas Al-Farisi
creator: Nia Nirmala Putry
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 336
ending page: 349

PENGARUH STRUKTUR MODAL, SALES GROWTH, UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN
type: item
description: Abstract This study aims to examine the effect of capital structure, sales growth, and firm size on corporate performance in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research adopts a quantitative approach with an associative method. The population includes all consumer cyclical sector companies listed on the IDX, while the sample was selected using a purposive sampling technique, resulting in 18 companies as the research sample. The data used are secondary data obtained from the companies’ audited annual financial reports. Data analysis was performed using panel data regression with the Fixed Effect Model (FEM) as the most appropriate model, preceded by classical assumption tests. The results show that, partially, capital structure (DER), sales growth, and firm size have no significant effect on corporate performance (ROA). Simultaneously, these three independent variables also do not have a significant effect on corporate performance. These findings indicate that variations in the performance of consumer cyclical sector companies are more influenced by other factors beyond capital structure, sales growth, and firm size. Therefore, management should pay attention to other aspects such as cost efficiency, product innovation, and macroeconomic conditions that may affect profitability. Keywords: Capital Structure; Sales Growth; Firm Size; Corporate Performance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal, pertumbuhan penjualan (sales growth), dan ukuran perusahaan terhadap kinerja perusahaan sektor consumer cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Populasi penelitian mencakup seluruh perusahaan sektor consumer cyclicals yang terdaftar di BEI, dan sampel dipilih dengan metode purposive sampling sehingga diperoleh 18 perusahaan sebagai sampel penelitian. Data yang …
creator: Melanie Sagita
creator: Denayu Nurhaniyah
creator: Indri Rifka Septiani
creator: Lovvani Noralia
creator: Shinta Maharani Wijaya
creator: Wiwit Irawati
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 350
ending page: 373

PENGARUH KINERJA KEUANGAN, FREE CASH FLOW, STRUKTUR MODAL TERHADAP KUALITAS LABA
type: item
description: Abstract This study aims to examine the effect of financial performance, free cash flow, and capital structure on earnings quality in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Financial performance is measured using indicators of asset utilization effectiveness and profitability, while free cash flow is measured through the company’s free cash flow, and capital structure is measured through the proportion of financing between debt and equity. This research employs a quantitative approach using multiple linear regression analysis as the estimation tool. The results show that, partially, financial performance has a significant effect on earnings quality. Meanwhile, free cash flow and capital structure do not have an effect on earnings quality. Simultaneously, all independent variables have a significant influence on earnings quality, with the adjusted R-squared indicating a strong contribution from the research model. Keywords: Financial Performance; Free Cash Flow; Capital Structure; Earnings Quality Abstrak Penelitian ini bertujuan untuk menguji pengaruh kinerja keuangan, free cash flow, dan struktur modal terhadap kualitas laba pada perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia (BEI). Kinerja keuangan diukur menggunakan indikator efektivitas pemanfaatan aset dan profitabilitas, sementara free cash flow diukur melalui arus kas bebas perusahaan, dan struktur modal diukur melalui proporsi pendanaan antara utang dan ekuitas. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi linear berganda sebagai alat estimasi. Hasil penelitian menunjukkan bahwa secara parsial, kinerja keuangan berpengaruh signifikan terhadap kualitas laba. Sementara itu, free cash flow dan struktur modal tidak berpengaruh terhadap kualitas laba. Secara simultan, seluruh variabel independen memiliki pengaruh signifikan terhadap kualitas laba, dengan nilai adjusted R-squared yang menunjukkan kontribusi kuat dari…
creator: Alifia Fariha Rahman
creator: Putriana Putriana
creator: Ria Amellia Rahmawati
creator: Rika Nabillah Sabrina
creator: Sinta Septy Azzahra
creator: Zihan Nurhaliza
creator: Wiwit Irawati
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 374
ending page: 390

PENGARUH ALOKASI PAJAK ANTAR PERIODE TERHADAP KUALITAS LABA PADA PERUSAHAAN CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024
type: item
description: ABSTRACT This study looks at how inter-period tax allocation actually shapes earnings quality in consumer non-cyclical companies on the Indonesia Stock Exchange from 2021 to 2024. Inter period tax allocation comes into play when companies adjust between current and deferred taxes, since accounting profit and taxable profit rarely line up. These differences end up affecting how transparent a company’s earnings report really is. We pulled financial statements from 53 companies and ran panel data regression, using a Fixed Effect model to really dig into the details. The numbers are clear: inter-period tax allocation matters. It has a strong, measurable impact on earnings quality both across the board and for each company individually. The significance level lands well below 0.05, so we’re not just seeing noise here. What does this mean? Managing deferred taxes isn’t just a technical detail it’s central to keeping earnings reports credible. This research doesn’t just fill a gap in the accounting literature; it gives investors and management something practical. If you want to judge how reliable a company’s financial reporting is, you can’t ignore how they handle deferred taxes. Keywords: interperiod tax allocation, earnings quality, deferred tax, financial reporting, IDX. Abstrak Penelitian ini membahas bagaimana alokasi pajak antar periode benar-benar memengaruhi kualitas laba di perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia sepanjang 2021 hingga 2024. Alokasi ini muncul karena adanya penyesuaian antara pajak kini dan pajak tangguhan, yang timbul dari perbedaan antara laba akuntansi dan laba fiskal. Imbasnya, transparansi laporan laba perusahaan ikut terdampak. Dalam penelitian ini, peneliti mengambil data dari laporan keuangan 53 perusahaan, lalu menganalisisnya menggunakan regresi data panel dengan model Fixed Effect. Hasilnya tegas alokasi pajak antar periode punya pengaruh signifikan terhadap kualitas laba, baik secara agregat maupun perm…
creator: Mira Dianta Sari
creator: Putri Annisa Salsabila
creator: Rifanny Iryanto
creator: Sherly Devina Walen
creator: Vika Puja Asti
creator: Thirta Putria Septa
creator: Zilvitia Agustin
creator: Rosita Wulandari
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 391
ending page: 398

PENGARUH KUALITAS AUDIT DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN
type: item
description: Abstract Firm value reflects the market’s perception of an entity’s performance and prospects, which heavily depends on the reliability of its financial statements. High audit quality is expected to enhance the credibility of these statements and reduce information asymmetry, thereby potentially increasing firm value. However, earnings management practices arising from agency conflicts may undermine investor trust because financial reports no longer reflect the entity’s true economic condition. This phenomenon is particularly relevant in Indonesia’s property and real estate sector, which has unique characteristics such as long project cycles, complex revenue recognition, and macroeconomic pressures, as reflected in the declining Price to Book Value (PBV) trend from 2019 to 2023. This study aims to examine the effect of audit quality and earnings management on firm value in the sector listed on the Indonesia Stock Exchange during 2021–2023. The research employs a quantitative approach with a causal method, using secondary data from 13 property subsector companies, resulting in 39 financial reports (2021–2023) selected through purposive sampling. Data were analyzed using panel regression. The results show that audit quality has no significant effect on firm value (p = 0.1566 > 0.05), and earnings management also has no significant effect (p = 0.3600 > 0.05). Simultaneously, both variables do not influence firm value (F-statistic < F-table; p > 0.05). The adjusted R² of 1.81% indicates that the independent variables explain only a small portion of the variation in firm value. These findings suggest that investors place greater importance on other fundamental factors beyond audit quality and earnings management. The implication is that management should focus on strengthening fundamental performance and transparency, while investors should avoid relying solely on audit quality signals or reported earnings. Keywords: Firm Value, Audit Quality, Earnings Management Abstrak…
creator: Saiful Muzahidin
creator: Deva Aththariq Viergiano
creator: Kamila Rahmah
creator: Nurdiansyah Nurdiansyah
creator: Yenni Cahyani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 399
ending page: 406

PENGARUH INTENSITAS ASET TETAP DAN KOMISARIS INDEPENDEN TERHADAP PENGHINDARAN PAJAK
type: item
description: Abstract This study aims to analyze and provide empirical evidence of the influence of fixed asset intensity and independent commissioners on tax avoidance in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study is an associative quantitative study using secondary data in the form of company annual financial reports. The sample selection procedure in this study used a purposive sampling method and resulted in 19 companies that met the criteria. The variables used in this study are fixed asset intensity as the first independent variable, independent commissioners as the second independent variable, and tax avoidance as the dependent variable. The analytical technique used was panel data regression analysis using e-views 12 software. The results of this study indicate that fixed asset intensity and independent commissioners have no significant effect on tax avoidance. Keywords: Fixed Asset Intensity, Independent Commissioners, Tax Avoidance. Abstrak Penelitian ini bertujuan untuk menganalisis dan memberi bukti empiris pengaruh intensitas aset tetap dan komisaris independen terhadap penghindaran pajak pada sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Jenis penelitian ini adalah kuantitatif asosiatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Prosedur pemilihan sampel pada penelitian ini menggunakan metode purposive sampling dan mendapatkan hasil 19 perusahaan yang memenuhi kriteria. Variabel yang digunakan dalam penelitian ini yaitu intensitas aset tetap sebagai variabel bebas pertama dan komisaris independen sebagai variabel bebas kedua serta penghindaran pajak sebagai variabel terikat. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan perangkat lunak e-views 12. Hasil penelitian ini menyatakan bahwa intensitas aset tetap dan komisaris independen tidak berpengaruh signifikan terhadap penghindaran pajak. Kata kun…
creator: Arlan Purnama
creator: Iyus Yus Pita Sari
creator: Maureen Mustika Syahrani
creator: Siti Hajar Septiani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 407
ending page: 422

PENGARUH TRANSFER PRICING DAN INTENSITAS MODAL TERHADAP TAX AVOIDANCE
type: item
description: Abstract This study aims to examine the effect of transfer pricing and capital intensity on tax avoidance in the energy sector companies listed on the BEI for the period 2022-2024 using a total sample of 45 observations. Tax avoidance practices remain a challenge in optimizing state revenue, particularly in the mining sector, which is capital-intensive and involves many transactions with related parties. This research uses a quantitative method with secondary data obtained from the company's annual report. The analysis was conducted using panel data regression through a series of model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The results indicate that the Random Effect Model (REM) is the most appropriate model for this research. The classical assumption tests show that the model is free from multicollinearity and heteroscedasticity, and meets the normality assumption. The t-test results indicate that transfer pricing has a negative effect on tax avoidance, while capital intensity does not significantly influence tax avoidance. However, both variables collectively do not significantly influence tax avoidance. In other words, these two variables are not strong enough to explain the variation in tax avoidance behavior among the companies in the research sample. Keywords: Transfer Pricing, Capital Intensity, Tax Avoidance Abstrak Penelitian ini bertujuan untuk menguji pengaruh transfer pricing dan intensitas modal terhadap tax avoidance pada perusahaan sektor energy yang terdaftar di BEI tahun 2022-2024 dengan total sampel sebanyak 45 observasi. Praktik tax avoidance masih menjadi tantangan dalam optimalisasi penerimaan negara, khususnya pada sektor pertambangan yang memiliki karakteristik padat modal serta banyak melakukan transaksi dengan pihak berelasi. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Analisis dilakukan menggunakan regresi data panel me…
creator: Fatika Maulidayanti
creator: Anjar Dini Astuti
creator: Nilluh Ajeng Tinsamata
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 422
ending page: 433

PENGARUH PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FOOD AND BEVERAGE
type: item
description: Abstract This research is a quantitative study that uses secondary data obtained from the financial statements of Food and Beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2023–2024 period. This study aims to analyze the effect of sales growth and financial performance on firm value. The purposive sampling technique was used in determining the sample and resulted in 74 observations that met the research criteria. Data analysis was carried out using panel data regression, and through the Chow Test and Hausman Test it was determined that the Fixed Effect Model (FEM) is the most appropriate model to use. The results of the study show that financial performance and sales growth do not have a significant partial effect but have a significant simultaneous effect on firm value, which indicates that the influence is stronger when the variables are viewed together, while not strong enough individually. In addition, firm value is likely influenced by other factors outside the research model. Keywords: sales growth; financial performance; company value; Food and Beverage sub-sector companies. Abstrak Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan sub sektor Food and Beverage yang terdaftar di Bursa Efek Indonesia pada periode 2023–2024. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan dan kinerja keuangan penjualan terhadap nilai perusahaan. Teknik purposive sampling digunakan dalam penentuan sampel dan menghasilkan 74 observasi yang memenuhi kriteria penelitian. Analisis data dilakukan dengan regresi data panel, dan melalui Uji Chow serta Uji Hausman ditetapkan bahwa Fixed Effect Model (FEM) merupakan model yang paling tepat digunakan. Hasil penelitian menunjukkan bahwa kinerja keuangan dan pertumbuhan penjualan tidak berpengaruh signifikan secara parsial namun bepengaruh signifikan secara simultan terhadap nilai perusahaan, hal ini mengindikasikan bahwa…
creator: Ahmad Ikhtiar
creator: Dalila Sahra Adelia
creator: Dena Aridilla Putri
creator: Gita Fitriani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 433
ending page: 444

PENGARUH UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK
type: item
description: Abstract This study examines the effect of firm size and capital intensity on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The research is motivated by the persistent gap between Indonesia’s tax potential and actual tax revenue, as reflected in the relatively low tax ratio and the high indication of aggressive tax practices. Using agency theory as the underlying framework, this study aims to analyze whether internal company characteristics, namely firm size and capital intensity, influence corporate tax aggressiveness. The research employs a quantitative approach with purposive sampling, resulting in 19 energy sector companies and 57 firm-year observations. Secondary data are obtained from annual financial reports accessed via the official IDX website. Data analysis is conducted using panel data regression with Eviews 13, preceded by model selection tests and classical assumption tests. The results show that, simultaneously, firm size and capital intensity significantly affect tax aggressiveness. Partially, firm size does not have a significant effect, while capital intensity has a significant negative effect on tax aggressiveness. This study contributes empirically to the tax aggressiveness literature in emerging markets and provides practical implications for tax authorities, regulators, and company management in formulating more effective supervision and tax planning policies. Keywords: Ukuran Perusahaan; Capital Intensity; Agresivitas Pajak Abstrak Penelitian ini mengkaji pengaruh ukuran perusahaan dan capital intensity terhadap agresivitas pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2022–2024. Penelitian ini dilatarbelakangi oleh masih adanya kesenjangan antara potensi dan realisasi penerimaan pajak di Indonesia yang tercermin dari rendahnya tax ratio serta indikasi kuat praktik agresivitas pajak. Berlandaskan teori keagenan, penelitian ini bertu…
creator: Sesi Tsabitah Fani
creator: Lissa Hanifah Wahyudianti
creator: Septi Indah Sari
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 445
ending page: 459

PENGARUH AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
type: item
description: Abstract This study aims to analyze how the audit quality of companies in the technology sub-sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024 is affected by audit delay and audit tenure. The research employed a quantitative approach involving a sample of 10 companies, resulting in a total of 40 data points. Furthermore, the study utilized secondary data in the form of financial statements. The analytical approach used in this research is the logistic regression analysis method. The results indicate that audit delay does not affect audit quality, while audit tenure has an effect on audit quality. Keywords: Audit Delay; Audit Tenure; Audit Quality Abstrak Penelitian ini bertujuan unutk menganalisis bagaimana kualitas audit perusahaan-perusahaan di sub sektor technology, yang terdaftar di BEI dari tahun 2021 hingga tahun 2024, dipengaruhi oleh audit delay dan audit tenure. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan sampel sebanyak 10 perusahaan sehingga total data penelitian adalah 40. Selain itu, data sekunder digunakan dalam penelitian ini, pendekatan analitis yang digunakan adalah metode analisa regersi logistic. Hasil penelitian menunjukkan bahwa audit delay tidak berpengaruh terhadap kualitas audit. Sedangkan audit tenure berpengaruh terhadap kualitas audit. Kata Kunci: Audit Delay; Audit Tenure; Kualitas Audit
creator: Fatimah Azzahra Afifi
creator: Nirmala Sukma
creator: Maulidya Maulidya
creator: Charles Iskandar
creator: Rega Reihafidzi
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 460
ending page: 471

PENGARUH CAPITAL INTENSITY, STRUKTUR KEPEMILIKAN, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN
type: item
description: Abstract This study proves that there is no influence between capital intensity, ownership structure, and sales growth on tax avoidance. The method used in this study is a quantitative secondary data method. Data comes from the official websites of each company listed on the Indonesia Stock Exchange. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2020-2024. The sample was obtained using purposive sampling, resulting in 63 companies as samples. Keywords : Capital intensity, Struktur kepemilikan, Pertumbuhan penjualan, Tax avoidance Abstrak Penelitian ini membuktikan bahwa tidak ada pengaruh antara capital intensity, struktur kepemilikan, dan pertumbuhan penjualan terhadap penghindaran pajak. Metode yang digunakan dalam penelitian ini yaitu metode Kuantitatif data sekunder. Data berasal dari website resmi tiap perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang tercatat di Bursa Efek Indonesia tahun 2020-2024. Sampel didapatkan menggunakan Purposive sampling dan didapatkan 63 Perusahaan sebagai sampel. Keywords : Capital intensity, Struktur kepemilikan, Pertumbuhan penjualan, Tax avoidance.
creator: Hendri Supriyanto
creator: Isma Annisa
creator: Eghi Septiani Rahayu
creator: Siti Marwah
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 472
ending page: 482

PENGARUH BIAYA OPERASIONAL DAN PENJUALAN BERSIH TERHADAP PAJAK PENGHASILAN BADAN TERUTANG
type: item
description: Abstract This study aims to examine the effect of operating expenses and net sales on corporate income tax payable in companies within the industrial services subsector. This research is a quantitative study using secondary data in the form of annual reports from 10 industrial services subsector companies listed on the Indonesia Stock Exchange during 2022–2024, with a total of 30 observations. The data analysis methods used in this research include Panel Data Regression Analysis and Moderated Regression Analysis with the help of E-Views 13 statistical software. The results of the study show that simultaneously, operating expenses and net sales have an effect on corporate income tax payable, while partially, operating expenses do not have a significant effect on corporate income tax payable, whereas net sales have a positive effect on corporate income tax payable. Keywords: Corporate Income Tax Payable; Operational Costs; Net Sales Abstrak Penelitian ini bertujuan untuk menguji pengaruh biaya operasional dan penjualan bersih terhadap utang pajak penghasilan badan pada perusahaan subsektor jasa industri. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder berupa laporan tahunan dari 10 perusahaan subsektor jasa industri yang terdaftar di Bursa Efek Indonesia selama tahun 2022–2024, dengan jumlah observasi sebanyak 30 data penelitian. Metode analisis data yang digunakan dalam penelitian ini meliputi Analisis Regresi Data Panel dan Analisis Regresi Moderasi dengan bantuan software statistik E-Views 13. Hasil penelitian menunjukkan bahwa secara simultan biaya operasional dan penjualan bersih berpengaruh terhadap pajak penghasilan badan terutang, sedangkan secara parsial biaya operasional tidak berpengaruh signifikan terhadap pajak penghasilan badan terutang, sedangkan penjualan bersih berpengaruh positif terhadap pajak penghasilan badan terutang. Kata Kunci: Utang Pajak Penghasilan Badan; Biaya Operasional; Penjualan Bersih
creator: Dienaely Alifatu Janah
creator: Kevin William Rigaputra
creator: Narta Maretika
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 483
ending page: 495

PENGARUH LITERASI PAJAK, DIGITALISASI LAYANAN PERPAJAKAN, DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
type: item
description: Abstract This study aims to explain how Tax Literacy, Tax Service Digitalization, and Tax Service Quality affect Taxpayer Compliance. This study is a quantitative study using primary data. The population in this study is individual taxpayers in South Tangerang City in 2025. The sampling technique used is convenience sampling. The sample size for this study was 55 respondents. Data collection was conducted using a survey method. Data analysis techniques in this study included descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using SPSS version 31. The results of the study show that (1) Tax Literacy, Tax Service Digitalization, and Tax Service Quality simultaneously have a significant effect on Taxpayer Compliance, (2) Tax Literacy affects Taxpayer Compliance, (3) Tax Service Digitalization affects Taxpayer Compliance but not significantly, and (4) Tax Service Quality affects Taxpayer Compliance but not significantly. Keywords: Tax Literacy; Digitalization of Tax Services; Quality of Tax Services; Taxpayer Compliance Abstrak Penelitian ini bertujuan untuk menjelaskan bagaimana pengaruh Literasi Pajak, Digitalisasi Layanan Perpajakan, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak. Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di Kota Tangerang Selatan tahun 2025. Teknik pengambilan sampel menggunakan teknik convenience sampling. Sampel penelitian ini berjumlah 55 responden. Metode pengumpulan data menggunakan metode survey. Teknik analisis data dalam penelitian ini menggunakan uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda, dan uji hipotesis dengan menggunakan program SPSS versi 31. Hasil penelitian menunjukkan bahwa (1) Literasi Pajak, Digitalisasi Layanan Pajak, dan Kualitas Layanan Pajak secara simultan berpengaruh signifi…
creator: Afdal Effendy
creator: Anisya Dwi Herlina
creator: Azizah Maharani Putri
creator: Riri Maulida
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 496
ending page: 509

ANALISIS EMPIRIS KINERJA KEUANGAN DAN KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KEUANGAN
type: item
description: Abstract Financial performance and audit quality are two essential aspects of financial reporting, as they reflect a company’s financial condition and the credibility of the audit process conducted by independent auditors. This study aims to analyze the relationship between financial performance and audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2023-2024. Financial performance is proxied by Return on Assets (ROA), while audit quality is determined based on the use of Big Four and non-Big Four Public Accounting Firms (KAP). This research employs a quantitative descriptive method using secondary data derived from annual reports and independent auditors’ reports. The data were analyzed comparatively and presented in tables and graphs to illustrate differences in financial performance and auditor selection tendencies among companies. The results indicate that the banking sector has a more stable average ROA compared to the non-bank sector during the observation period. Furthermore, the findings reveal that companies audited by Big Four auditors tend to have higher profitability than those audited by non-Big Four auditors, particularly within non-bank companies, which show a significant performance gap. Overall, this study confirms that a company’s financial performance is associated with its auditor selection preferences, where firms with better profitability tend to choose highly reputable auditors. This research contributes to the auditing literature by highlighting the influence of financial conditions on audit quality and encourages future studies to extend the observation period and incorporate additional variables. Keywords: Financial Performance; Audit Quality; Financial Sector Abstrak Kinerja keuangan dan kualitas audit merupakan dua aspek penting dalam pelaporan keuangan karena mencerminkan kondisi finansial perusahaan serta tingkat kredibilitas proses audit yang dilakukan auditor independen. Penelitian ini bert…
creator: Annisa Fitri Noviana
creator: Faqih Alli Zacky
creator: Maria Dela Arum Ramadhani
creator: Novia Rahmawati
creator: Nofryanti Nofryanti
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 510
ending page: 521

PENGARUH KEPEMILIKAN MANAJERIAL DAN GROWTH OPPORTUNITY TERHADAP PRUDENCE
type: item
description: Abstract This study aims to examine the effect of managerial ownership and growth opportunity on accounting prudence in basic materials sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. Prudence reflects management’s caution in recognizing income and expenses to ensure the reliability and quality of financial reporting. This research employs a quantitative associative approach using panel data regression analysis. The sample is selected through purposive sampling based on companies that consistently publish financial statements and do not experience consecutive losses during the observation period. Managerial ownership is measured by the proportion of shares owned by management, growth opportunity is measured by asset growth, and prudence is measured using the Market to Book Ratio (MTB). The data analysis consists of descriptive statistics, model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, as well as classical assumption tests. The results are expected to provide empirical evidence on how ownership structure and future growth prospects influence the application of prudence in financial reporting. This study contributes to accounting literature and provides insights for companies, investors, and other stakeholders in evaluating financial reporting quality. Keywords : managerial ownership, growth opportunity, accounting prudence, Market to Book Ratio, panel data regression. Abstrak Penelitian ini bertujuan menganalisis pengaruh kepemilikan manajerial dan growth opportunity terhadap prudence pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Prudence merupakan prinsip kehati-hatian dalam pelaporan keuangan untuk menjaga keandalan informasi yang disajikan. Penelitian ini menggunakan pendekatan kuantitatif asosiatif dengan metode regresi data panel. Sampel ditentukan dengan purposive sampling, yaitu perusahaan yang konsisten mempublikasikan laporan k…
creator: Anisah Nurhamidah
creator: Aprilia Fauziah
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 522
ending page: 534

PENGARUH FINANCIAL SLACK DAN FIRM SIZE TERHADAP CARBON EMISSION DISCLOSURE
type: item
description: Abstract This study aims to analyze the effect of financial slack and firm size on carbon emission disclosure (CED) in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The background of this research stems from the growing awareness of climate change issues and the increasing demand for environmental transparency in corporate reporting. Using a quantitative approach with a causal research design, this study examines secondary data obtained from annual and sustainability reports published by companies during the observation period. Financial slack is measured by the current ratio, while firm size is measured by the natural logarithm of total assets. The dependent variable, carbon emission disclosure, is measured using the CED Index developed by Choi et al. (2013), which consists of 18 disclosure items. The results show that financial slack has no significant effect on carbon emission disclosure, while firm size has a positive and significant effect. These findings indicate that larger companies tend to disclose more information about their carbon emissions due to higher public and regulatory pressure, while financial flexibility alone does not determine environmental transparency. This research contributes to the development of environmental accounting literature and provides practical implications for company management, investors, and regulators to strengthen sustainability reporting practices in Indonesia. Keywords: financial slack; firm size; carbon emission disclosure; stakeholder theory; legitimacy theory Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh financial slack dan firm size terhadap carbon emission disclosure (CED) pada perusahaan consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Latar belakang penelitian ini didorong oleh meningkatnya kesadaran terhadap isu perubahan iklim dan kebutuhan transparansi lingkungan dalam laporan keberlanjutan perusahaan. P…
creator: Aulia Tiffanie Azzreal Syah
creator: Keisha Zaimatun Najmah
creator: Nur Handayani
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 535
ending page: 547

PENGARUH STRUKTUR MODAL, PERTUMBUHAN LABA TERHADAP KUALITAS LABA
type: item
description: Abstract This study aims to analyze the effect of capital structure and profit growth on earnings quality in Basic Materials companies listed on the Indonesia Stock Exchange from 2020 to 2024. The research employs a quantitative method with purposive sampling to select companies that consistently publish financial statements during the observation period. Capital structure is measured using the Debt to Equity Ratio (DER), profit growth is assessed based on changes in net income, and earnings quality is measured using discretionary accruals calculated through the Modified Jones Model. Data analysis is conducted using multiple linear regression to determine the partial influence of the independent variables on earnings quality. The findings of this study are expected to provide empirical evidence regarding the determinants of earnings quality and contribute to the financial accounting literature, particularly for companies operating in the Basic Materials sector. Keywords: Earning Quality, Capital Structure, Profit Growth, Basic Materals Sector Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan pertumbuhan laba terhadap kualitas laba pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling untuk memilih perusahaan yang secara konsisten mempublikasikan laporan keuangan tahunan selama periode pengamatan. Struktur modal diukur menggunakan Debt to Equity Ratio (DER), pertumbuhan laba diukur berdasarkan perubahan laba bersih, sedangkan kualitas laba dihitung menggunakan akrual diskresioner yang diproksikan melalui Modified Jones Model. Analisis data dilakukan dengan regresi linear berganda untuk melihat pengaruh parsial antara variabel independen terhadap kualitas laba. Hasil penelitian ini diharapkan dapat memberikan bukti empiris mengenai faktor-faktor yang memengaruhi kualitas laba serta member…
creator: Danesh Putri Kinanti
creator: Diva Syawallia Retna P
creator: Siti Nur Azizah
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 548
ending page: 553

ANALISIS AUDIT DELAY DAN KOMPLEKSITAS PERUSAHAAN PADA SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI
type: item
description: Abstract This study aims to examine the effect of company complexity on audit delay. Company complexity is proxied by the number of subsidiaries, while audit delay is measured by the number of days between the end of the fiscal year and the date of issuance of the independent auditor's report. The population of this study consists of service companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) in 2022 - 2023, totaling 39 companies over a 2-year period, with a research sample of 30 companies. The sampling method used purposive sampling and was analyzed descriptively using secondary data from the company's annual reports for the years 2022 - 2023. Data is presented in tables and graphs to show the comparison between complexity levels and audit delay. The research findings indicate that company complexity impacts audit delay, with higher levels of complexity tending to result in longer audit delays due to increased audit risk and more extensive examination procedures. However, some complex companies still exhibit short audit delays, suggesting a role for audit quality, internal control effectiveness, and auditor capacity. Keywords: Audit Delay; Company Complexity; Transportation and Logistic Sector Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompleksitas perusahaan terhadap audit delay. Kompleksitas perusahaan diproksikan melalui jumlah anak perusahaan, sedangkan audit delay diukur berdasarkan jumlah hari antara akhir tahun fiskal dan tanggal penerbitan laporan auditor independen. Populasi penelitian ini adalah perusahaan jasa sektor transportasi dan logistic yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2023 sebanyak 39 perusahaan dengan periode 2 tahun dan sampel penelitian sebanyak 30 perusahaan. Metode pengambilan sampel menggunakan metode purposive sampling dan dianalisis secara deskriptif dengan memanfaatkan data sekunder dari laporan tahunan perusahaan pada tahun 2022 - 2023. Data disajikan dalam…
creator: Dimas Pratama
creator: Sabrina Nur Olivia
creator: Ikhwal Maulana Fadillah
creator: Nayla Regita Cahyani
creator: Nofryanti Nofryanti
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 554
ending page: 569

PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK
type: item
description: Abstract This study aims to analyze the effect of capital intensity, sales growth, and inventory intensity on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The research employs a quantitative method with a secondary data analysis approach obtained from the companies’ financial statements. The sampling technique used is purposive sampling, involving 10 energy sector companies listed on the IDX in 2022–2024 as the research sample from a population of 91 energy companies. The analytical techniques applied include classical assumption tests and multiple linear regression analysis to examine the relationships among the variables. The results indicate that capital intensity and sales growth do not have a significant effect on tax avoidance, whereas inventory intensity has a positive and significant influence on the increase in tax avoidance practices. Keywords: Capital Intensity; Sales Growth; Inventory Intensity; Tax Avoidance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, pertumbuhan penjualan, dan intensitas persediaan terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia selama periode 2022–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan analisis data sekunder yang diperoleh dari laporan keuangan perusahaan. Pola pemungutan sampel yang diterapkan ialah teknik purposive sampling, yaitu sebanyak 10 perusahaan sektor energy yang terdaftar di BEI periode 2022–2024 yang menjadi sampel penelitian dari observasi 91 perusahaan yang bergerak pada sektor energy. Teknik analisis yang digunakan meliputi uji asumsi klasik dan analisis regresi linear berganda untuk menguji hubungan antar variabel. Hasil penelitian menunjukkan bahwa intensitas modal dan pertumbuhan penjualan tidak berpengaruh signifikan terhadap penghindaran pajak, sedangkan intensitas persediaan memiliki pengaruh positif dan signifikan terhadap…
creator: Adinda Annisa Syalma
creator: Dyah Ayu Tantri
creator: Mayang Sari
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 570
ending page: 582

PENGARUH LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI (BEI) PERIODE 2020-2024
type: item
description: Abstract This study was conducted to determine the effect of liquidity and sales growth on the company's financial performance. The type of research used is quantitative research. The sampling method used is purposive sampling, namely the selection of samples with predetermined criteria. Based on the purposive sampling method, 6 consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) were selected, with an observation period of 5 years, so the number of observations in this study is 30 data. The research method used is associative with a quantitative approach. Data analysis techniques use Microsoft Excel and E-views version 12 by conducting descriptive statistical tests, multiple linear regression model tests, classical assumption tests, and hypothesis tests. Simultaneously shows that liquidity and sales growth affect financial performance, liquidity does not affect financial performance, sales growth does not affect financial performance. Keywords: Liquidity, Sales Growth, Financial Performance Abstract Peneltian ini dilakukan bertujuan untuk mengetahui Pengaruh Likuiditas, dan Pertumbuhan Penjualan terhadap Kinerja Keuangan Perusahaan. Jenis penelitian yang digunakan adalalah peneltian kuantitatif. Metode pengambilan sampel yang digunakan adalah Purposive Sampling, yaitu pemilihan sampel dengan kriteria-kriteria yang telah ditentukan. Berdasarkan metode Purposive Sampling, sehingga terpilih 6 perusahaan Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI), dengan tahun pengamatan sebanyak 5 tahun, maka jumlah observasi dalam penelitian ini adalah 30 data. Metode penelitian yang digunakan berupa asosiatif dengan pendekatan kuantitatif. Teknik analisis data menggunakan alat bantu Microsoft Excel dan E-views versi 12 dengan melakukan uji statistik deskriptif, uji model regresi linear berganda, uji asumsi klasik, dan uji hipotesis. Secara simultan menujukkan bahwa Likuiditas dan Pertumbuhan Penjualan berpengaruh terhadap Kinerja Keu…
creator: Dita Ramadhani
creator: Hadra Putra Al Fajar Al Fajar
creator: Kayla Lailia Rachma
creator: Meta Efriyanti
creator: Rosalina Natanael Simanjuntak
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 583
ending page: 591

PENGARUH AUDIT DELAY DAN AUDIT TENURE TERHADAP KUALITAS AUDIT
type: item
description: Abstract This study aims to analyze how the audit quality of companies in the technology sub-sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024 is affected by audit delay and audit tenure. The research employed a quantitative approach involving a sample of 10 companies, resulting in a total of 40 data points. Furthermore, the study utilized secondary data in the form of financial statements. The analytical approach used in this research is the logistic regression analysis method. The results indicate that audit delay does not affect audit quality, while audit tenure has an effect on audit quality. Keywords: Audit Delay; Audit Tenure; Audit Quality Abstrak Penelitian ini bertujuan unutk menganalisis bagaimana kualitas audit perusahaan-perusahaan di sub sektor technology, yang terdaftar di BEI dari tahun 2021 hingga tahun 2024, dipengaruhi oleh audit delay dan audit tenure. Penelitian ini menggunakan pendekatan kuantitatif dengan melibatkan sampel sebanyak 10 perusahaan sehingga total data penelitian adalah 40. Selain itu, data sekunder digunakan dalam penelitian ini, pendekatan analitis yang digunakan adalah metode analisa regersi logistic. Hasil penelitian menunjukkan bahwa audit delay tidak berpengaruh terhadap kualitas audit. Sedangkan audit tenure berpengaruh terhadap kualitas audit. Kata Kunci: Audit Delay; Audit Tenure; Kualitas Audit
creator: Fatimah Azzahra Afifi
creator: Nirmala Sukma
creator: Maulidya Maulidya
creator: Charles Iskandar
creator: Rega Reihafidzi
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 592
ending page: 601

PENGARUH SALES GROWTH DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
type: item
description: Abstract This study aims to examine sales growth and capital intensity on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. This study uses secondary data obtained from annual reports listed on the IDX for the 2021-2024 period. The initial stage of the study was conducted using descriptive statistics. The results show that capital intensity and sales growth have an effect on tax avoidance. Keywords: tax avoidance, sales growth, capital intensity Abstrak penelitian ini bertujuan untuk menguji sales growth dan capital intensity terhadap tax avoidance pada perusahaan sektor perbankan yang terdaftar di BEI periode tahun 2021-2024. penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan yang terdaftar di BEI periode tahun 2021-2024. tahap awal penelitian dilakukan melalui statistic deskriptif Hasil penelitian menunjukan ukuran perusahaan dan sales growth berpengaruh terhadap tax avoidance Kata Kunci: tax avoidance, sales growth, capital intensity
creator: Ahmad Fahrezi
creator: Fariha Nurmalia Husna
creator: Ismayanti Ismayanti
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 602
ending page: 610

Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Tarif Pajak Efektif pada Sektor Perbankan BUMN
type: item
description: Abstract This study addresses the inconsistency of empirical findings regarding the influence of profitability and firm size on the effective tax rate (ETR) within state-owned banking institutions in Indonesia. Some prior studies show a significant effect of these variables on ETR, while others report contradictory results, creating a research gap that requires further investigation. Therefore, this research aims to examine how profitability and firm size affect the effective tax rate of State-Owned Enterprise (SOE) banks during the 2017–2024 period. This study employs a quantitative approach with a causal associative design, using secondary data obtained from the annual reports of Bank Mandiri, BRI, BNI, and BTN, selected through purposive sampling. Data are analyzed using panel regression with a series of model selection tests such as the Chow Test, Hausman Test, and Lagrange Multiplier Test, followed by classical assumption tests and hypothesis testing to ensure model validity. The results indicate that profitability has a significant effect on ETR, while firm size shows no partial effect; however, both variables jointly influence the effective tax rate. This study contributes empirically by demonstrating that profitability serves as a key determinant of tax effectiveness within SOE banks, which operate under strict regulatory oversight. Additionally, it provides practical insights for management, policymakers, and future researchers regarding the internal financial factors shaping tax effectiveness in government-owned banking institutions. Keywords: (profitability; firm size; effective tax rate; state-owned banks; panel data) Abstrak Penelitian ini berangkat dari permasalahan ketidakkonsistenan hasil empiris mengenai pengaruh profitabilitas dan ukuran perusahaan terhadap tarif pajak efektif pada perusahaan perbankan BUMN, di mana beberapa studi menemukan pengaruh signifikan sementara lainnya menunjukkan hasil yang berlawanan. Penelitian ini bertujuan untuk menga…
creator: Cantika Maharini Bais
creator: Rizkiya Mulia Soffi
creator: Dinda Lutfi Agustina
creator: Yasmin Nabilah Putri
creator: Afrilia Catur Winarsih
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 611
ending page: 624

PENGARUH STRUKTUR MODAL, INVESTMENT OPPORTUNITY SET, DAN TINGKAT UTANG TERHADAP KUALITAS LABA PADA PERUSAHAAN
type: item
description: Abstract This study aims to analyze the effect of capital structure, investment opportunity set, and debt level on earnings quality in companies listed on the Indonesia Stock Exchange for the 2020-2024 period. Capital structure describes the proportion of a company’s funding between debt and equity, investment opportunity set represents the company’s future investment opportunities, and debt level indicates the company’s dependence on borrowed funds. Earnings quality is measured as the ability of earnings to reflect actual and sustainable economic conditions. The results indicate that investment opportunity set has a positive and significant effect on earnings quality, while capital structure and debt level do not have a significant effect partially. However, all three variables simultaneously influence earnings quality. This study provides an empirical contribution to understanding how financing and investment decisions can affect the transparency and reliability of corporate financial reports, providing practical implications for management, investors, and regulators. Keywords: Capital Structure; Investment Opportunity Set; Earnings Quality; Financial Performance Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, investment opportunity set (IOS), dan tingkat utang terhadap kualitas laba pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Struktur modal mencerminkan proporsi pendanaan perusahaan yang berasal dari utang dan modal sendiri, sedangkan IOS menunjukkan peluang pertumbuhan perusahaan melalui kesempatan investasi di masa depan. Tingkat utang menggambarkan sejauh mana perusahaan menggunakan pendanaan eksternal dalam aktivitas operasionalnya. Kualitas laba diukur berdasarkan kemampuan laba mencerminkan kondisi ekonomi yang sesungguhnya melalui indikator hubungan antara arus kas operasi dan laba operasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data panel dan teknik purposive …
creator: Hasna Aliya
creator: Nirmala Nirmala
creator: Zhafira Rahayu Utami
creator: Aropah Aropah
creator: Chika Mahardika
creator: Daffa Ijlal Fashih
creator: Wiwit Irawati
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 625
ending page: 633

PENGARUH FIRM SIZE DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE
type: item
description: Abstract This study aims to analyze the effect of firm size and capital intensity on tax avoidance. This research is a quantitative study using secondary data obtained from companies’ annual reports. The population consists of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. A total of 39 samples were selected using purposive sampling and analyzed using panel data regression. The results show that firm size has a significant effect on tax avoidance, while capital intensity has no significant effect on tax avoidance. These findings indicate that firm size plays a greater role in tax avoidance practices compared to capital intensity. Keywords: firm size; capital intensity; tax avoidance Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh firm size dan capital intensity terhadap tax avoidance. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan. Populasi dari penelitian ini adalah perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2022-2024. Sebanyak 39 sampel dipilih dengan metode purposive sampling, dan dianalisis menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa firm size berpengaruh signifikan terhadap tax avoidance. Sedangkan capital intensity tidak berpengaruh signifikan terhadap tax avoidance. Temuan ini memberikan gambaran bahwa firm size lebih berperan dalam praktik tax avoidance dibandingkan capital intensity. Kata Kunci: ukuran perusahaan, intensitas asset tetap, penghindaran pajak
creator: Kayla Adisti
creator: Diva Paquita Wijaya
creator: Amelia Amelia
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 634
ending page: 645

PENGARUH KEPEMILIKAN MANAJERIAL, KOMISARIS INDEPENDEN DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE
type: item
description: Abstract This study aims to analyze the effect of managerial ownership, independent commissioners, and ownership structure on tax avoidance in banking companies listed on the Indonesia Stock Exchange for the period 2021-2025. Tax avoidance is a legal practice of reducing tax burden that can raise ethical and regulatory risks. The population of this study consists of all banking sector companies listed on the IDX, with a sample of 32 companies selected using purposive sampling method. Data were obtained from annual financial reports accessed through the official IDX website and company websites. The analytical method used is panel data regression with model selection through Chow test, Hausman test, and Lagrange Multiplier test. The results show that the Common Effect Model (CEM) is the most appropriate model. Partially, managerial ownership has a positive effect on tax avoidance, while independent commissioners and ownership structure have a negative effect on tax avoidance. This study provides practical contributions for regulators such as OJK and DGT in strengthening governance policies in the banking sector and for companies in designing more effective governance structures to optimize tax compliance. Keywords: Tax Avoidance, Managerial Ownership, Independent Commissioners, Ownership Structure. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, komisaris independen, dan struktur kepemilikan terhadap tax avoidance pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2021-2025. Tax avoidance merupakan praktik pengurangan beban pajak secara legal yang dapat menimbulkan risiko etika dan regulasi. Populasi penelitian ini adalah seluruh perusahaan sektor perbankan yang terdaftar di BEI, dengan sampel sebanyak 32 perusahaan yang dipilih menggunakan metode purposive sampling. Data diperoleh dari laporan keuangan tahunan yang diakses melalui situs resmi BEI dan website perusahaan. Metode analisis yang digunakan adalah …
creator: Abdullah Faiz Romadhan
creator: Devi Anjani
creator: Nabila Dwi Ambarwaty
creator: Oktavia Ema Wokan
rights: Copyright (c) 2025
date: 2025-12-30
publication date: 2025-12-30
volume: 5
number: 1
starting page: 646
ending page: 660