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All Journal Juara: Jurnal Riset Akuntansi Widya Akuntansi dan Keuangan Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Applied Management and Accounting Science (JAMAS) Journal Research of Accounting Proceeding of the International Conference on Family Business and Entrepreneurship (ICFBF) Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Seminar Nasional Aplikasi Iptek (SINAPTEK) JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Jurnal aplikasi IPTEK
Eka Putri Suryantari
Universitas Dhyana Pura
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Journal : Journal of Applied Management and Accounting Science (JAMAS)

 1 
PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR , TAHUN 2014-2018 Alphonsius Umbu Manja; Eka Putri Suryantari
Journal of Applied Management and Accounting Science Vol. 2 No. 1 (2020): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Badung: LPPM Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v2i1.23

Abstract

This study aims to determine how the influence of asset structure, profitability, company size, and liquidity on capital structure partially or simultaneously. The data used in this study were taken from financial reports that can be accessed on the Indonesia Stock Exchange (IDX) or www.idx.co.id and their respective websites from the manufacturing companies in the cosmetics and household equipment< subsector. Sampling uses a purposive sampling technique and gets the results of 5 company samples that fit the research criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially the asset structure has no significant effect on the capital structure with the calculated T calculation value of 1.664, and a significant value of 0.112, profitability has a significant effect on the capital structure with the calculation result of the calculated T value of -3.720 and a significant value of 0.001, company size has a significant effect on capital structure with the calculated T value of - 2,950 and a significant value of 0.008, and the liquidity has a significant effect on the capital structure with a calculated T value of -8,082 and a significance value of 0,000. While the simultaneous structure of assets, profitability, company size, and liquidity have significant effect on capital structure with the calculated F calculation of 34.620 and a significant value of 0.000.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN TAHUN 2017-2021 Gusti Agung Mirah Arinda; Eka Putri Suryantari; Ni Luh Putu Sri Purnama Pradnyani
Journal of Applied Management and Accounting Science Vol. 4 No. 1 (2022): Journal of Applied Management and Accounting Science (JAMAS)
Publisher : Universitas Triatma Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51713/jamas.v4i1.69

Abstract

Tax payments by tax subjects are a source of income for the state which will be used as a source of financing development activities. On the other hand, tax is a deduction from the company's profit so that this difference in interests triggers certain ways created by the company both legally and illegally in reducing the taxes paid. One of the ways taken by the company is tax avoidance. The purpose of this study was to determine the effect of profitability, firm size and capital intensity on tax avoidance. This research was conducted on mining sector companies listed on the Indonesia Stock Exchange in 2017-2021 with a total sample of 19 companies. Sample selection was done by purposive sampling and data collection was done by documentation. The results show that partially the three independent variables have a positive effect on tax avoidance, this means that the higher profitability, firm size and capital intensity will increase tax avoidance in the companies studied
Co-Authors Agustina Ira Puspa Damayanti Alphonsius Umbu Manja Andriyani Christimulia Purnama Trimurti Dylla Hanggaeni Dwi Puspaningrum Elisabeth Bernadeta Goda Febby Ica Cahyani Gayatri Gayatri Gusti Agung Mirah Arinda Harianti Harianti I Kadek Dwipayana Pramudia I Ketut Sirna I Nyoman Tingkes IWK Teja Sukmana Krismawintari, N.P.D. Lidia Rante Ledatu Luh Diah Citra Resmi Cahyadi Luh Diah Citra Resmi Cahyadi Made Yessi Puspitha Marselina Pora Nanda Maratus Solikha Nanda Maratusolekhah Ni Kadek Indi Aryanti Ni Ketut Martini Ni Komang Nilawati Astuti Ni Luh Putu Ari Santi Dewi Ni Luh Putu Pradnya Dewi Ni Luh Putu Sri Purnama Pradnyani Ni Luh Putu Suarmi Sri Patni Ni Luh Utari Sumadewi Ni Made Suartini Ni Putu Erviani Patricia Sandrikha Naro Putu Aristya Adi Wasita Putu Chris Susanto Rai Gina Artaninggrum Rai Gina Artaningrum Rizki Firmansyah Tjokorda Bagus Putra Marhaendra Yanika Susan Alexander Yeyen Komalasari