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All Journal AKRUAL : Jurnal Akuntansi dan Keuangan El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah
Heny Herawati
Universitas Islam As-Syafiiyah
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Corporate Gorvernance terhadap Tax Avoidance dengan Profitabilitas sebagai Pemoderasi Muhammad Yusuf; Heny Herawati
Akrual Vol 3 No 1 (2021): AKRUAL : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.541 KB)

Abstract

This study aims to prove empirically the effect of corporate governance with indicators Independent Commissioner, Institusional Ownership and Audit Committee on tax avoidance with profitability as Moderating in Mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2016-2019 period. Samples were taken using a purposive sampling method with certain criteria, during the study period. Based on the criteria set by panel data usage, 64 data can be processed. The analytical method used is panel data regression and moderated regression analysis which is processed using Eviews 10. The result of this study indicated that: (1) independent commissioner has no effect on the occurrence of tax avoidance. (2) institusional ownership has a negative effect on the occurrence of tax avoidance. (3) audit committee has a negative effect on the occurrence of tax avoidance. (4) independent commissioner moderated through profitability does not affect tax avoidance. (5) institusional ownership moderated through profitability influences and strengthens tax avoidance. (6) audit committee moderated through profitability influences and weakens tax avoidance.
ANALISIS PROFITABILITAS PERBANKAN SYARIAH DENGAN NET INTEREST MARGIN SEBAGAI VARIABEL MEDIASI Agus Santhuso; Heny Herawati; Aam Karimah
El-Arbah: Jurnal Ekonomi, Bisnis Dan Perbankan Syariah Vol 7 No 2 (2023): AL ARBAH JURNAL EKONOMI, BISNIS DAN PERBANKAN SYARIAH
Publisher : Program Studi Perbankan Syari'ah Fakultas Agama Islam Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/elarbah.v7i2.3239

Abstract

Most people depend on financial services in their daily lives,therefore the survival of the banking industry is very important. The purpose of this study was analisis Profitability the effect of Fund Gap, Liquidity, and Efficiency Level with Net Interest Margin as a mediating variable for Bank Muamalat Indonesia for the 2014-2022 Period. This study uses a type of quantitative research using path analysis as data analysis. This study uses secondary data taken from quarterly financial reports I, II, III, IV which include Return On Asset (ROA), Net Interest Margin (NIM), Fund Gap (GAP), Loan To Deposit Ratio (LDR) / Financing To Deposit Ratio (FDR), and Operating Expenses Operating Income (BOPO) for the period 2014 to 2022. The data that has been obtained is then analyzed using the Eviews version 10 tool. The results showed that GAP has an insignificant positive on Net Interest Margin (NIM) but a significant negative on Return On Asset (ROA). While Liquidity (LDR) has a significant positive on Net Interest Margin (NIM) but has an insignificant positive on Return On Asset (ROA) and Efficiency Level (BOPO) has a significant negative on Net Interest Margin (NIM) but has an insignificant positive on Return On Asset (ROA). For Net Interest Margin (NIM) has a significant positive on Return On Asset (ROA). The results of path analysis show that Net Interest Margin (NIM) cannot mediate of Fund Gap on Profitability and Efficiency Level, but Net Interest Margin (NIM) can mediate of Liquidity on Profitability.
Co-Authors Aam Karimah Agus Santhuso Muhammad Yusuf