Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Alma Lalita — 2024-01-26

The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.

FAKTOR DETERMINAN TAX AVOIDANCE PADA SEKTOR INDUSTRI BARANG KONSUMSI DI BEI TAHUN 2017-2021

Kirana Trihardhani — 2024-01-30

This study aims to explain empirically whether leverage, firm size, fixed asset intensity, institutional ownership and managerial ownership affect tax avoidance. The type of research used in this study using quantitative research method and secondary data sources The population in this study is the consumer non cyclicals goods industry sector which had been registered on Indonesia Stock Exchange (IDX) from the 2017-2021 period. This sampling technique uses panel data regression analysis with the Eviews 10 application to process the data. Purposive sampling method was chosen to determine the number of research samples. During the research period there were 113 companies of consumer non cyclicals goods industry sector which had been enrolled on IDX. Based on the criteria those have been determined, there were 48 companies or a total of 240 samples during the five years of research. The empirical results of this study indicate that fixed assets intensity has a positive and significant effect, institutional ownership and managerial ownership have a negative and significant effect, while leverage and firm size have no effect on tax avoidance. Previous research gaps have pushed this tax avoidance study to be conducted again. Especially at companies of consumer non cyclicals goods industry.

HERMENEUTIKA LABA PADA NELAYAN PAJEKO KELURAHAN RUA DI KOTA TERNATE

Kautsar Wisudawan — 2024-01-30

The aim of this research is to explore the meaning of profit and profit determination in the views of Pajeko ship owners and fishermen and to analyze and construct the meaning of profit and profit determination for Pajeko ship owners and fishermen. This research site was carried out in one of the sub-districts in the city of Ternate, namely in the Rua sub-district, Ternate Island District. The informants in this research were business actors, including ship owners, ship captains and Pajeko crew members in Rua sub-district. The research method uses descriptive research methods with a hermeneutic approach, which is a branch of philosophy as an effort to interpret texts in order to gain an understanding.The results of the research show that Pajeko boat owners and fishermen interpret profit in terms of material profit, comfort profit and security profit. Based on Hermeneutics, Intentionalism, this section explains it by grouping it into historical and cultural or cultural contexts. The meaning of profit as material profit is interpreted as the influence of historical context. The meaning of profit as a sense of comfort is interpreted as the influence of historical context and cultural or cultural context, as well as the meaning of profit as a sense of security.

THE INFLUENCE OF PROFITABILITY AND FUNDING DECISIONS ON COMPANY VALUE

Novitania Mutiara Hartika — 2024-01-30

This research aimed to examine the effect of profitability and fund decisions on the firm value of Food and Beverage companies that were listed on the Indonesia Stock Exchange during 2017-2020. The research was quantitative. Furthermore, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 64 samples from 16 Food and Beverage companies with 4 years of observations (2017-2020). The data analysis technique used multiple linear regression. The research result concluded that profitability which was measured by Return On Equity had a significant positive effect on the firm value. However, That measured Profitability by the Net Profit Margin had a positive effect but did not on the firm value. Fund decisions that were measured by Debt Equity Ratio had a positive effect but did not affect firm value. In conclusion, that profitability (ROE) has an influence on firm value of food and beverage companies.

PENGARUH UKURAN PERUSAHAAN, KINERJA KEUANGAN, OPINI AUDIT DAN ROTASI AUDITOR TERHADAP AUDIT DELAY

Khairul Mesir — 2024-01-30

The aim of this research is to determine and analyze the influence of company size, financial performance as measured by profitability ratios and solvency ratios, audit opinions and auditor rotation on audit delay. The population used in this research is various industrial subsector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. This type of research is quantitative research with secondary data. Determining the data sample in this research uses a purposive sampling technique, namely by determining predetermined criteria. The sample of companies used in this research was 45 people and the method used was a panel data regression model with analysis tools using Eviews version 12. The results of research on companies in various subsectors of industry show that the variables of company size, profitability, solvency, audit opinion and audit rotation are consistent. simultaneously has a significant effect on audit delay and partially the variables of company size, profitability and solvency have a negative effect on audit delay, while the audit opinion and audit rotation variables have no effect on audit delay.