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All Journal Ensiklopedia of Journal Jurnal Pengabdian kepada Masyarakat Jurnal Bisnis dan Manajemen (JBM) Jurnal Pengabdian kepada Masyarakat Bina Darma Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis Jurnal Pengabdian Ibnu Sina
Nona Jane Onoyi
Universitas Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Ensiklopedia of Journal

 1 
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
PENGARUH RISIKO BISNIS, KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Nona Jane Onoyi; Nona Jane Onoyi; One Yantri; Ely Kurniawati; Diana Titik Windayati
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 1 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.437 KB) | DOI: 10.33559/eoj.v5i2.1501

Abstract

The purpose of this study was to determine the effect of business risk, financial performance, and environmental performance on the stock price.  This study uses business risk, financial performance proxied by ROA, and environmental performance proxied by PROPER as independent variables. Meanwhile, the stock price is the dependent variable. The research population is a coal mining company listed on the IDX as many as 22 companies. The research sample took 11 companies obtained by using the purposive sampling method. The research sample took 11 companies obtained by using the purposive sampling method. The research method uses multiple linear regression. The results showed that partially the business risk variable had no significant effect on stock prices, while the financial performance and environmental performance variables had a significant effect on stock prices. Simultaneously the variables of business risk, financial performance, and environmental performance have a significant effect on the stock price.  Advice for the company is to maintain financial performance and environmental performance in order to maintain investor confidence in the company.
Co-Authors Diana Titik Widayanti Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati ELY KURNIAWATI Ely Kurniawati Gandhi Sutjahjo Mohamad Aras Mudinillah, Adam Muhammad Saidy Mursal Mursal Mursal One Yantri One Yantri One Yantri One Yantri Sarmini Suyanto