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All Journal CommIT (Communication & Information Technology) Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ANALISIS Media Riset Akuntansi Auditing & Informasi
Sjarief, Julianti
Atma Jaya Catholic University Of Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)

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ANALISIS PENGARUH INTELLECTUAL CAPITAL, PENGUNGKAPAN SUSTAINABILITY REPORT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Narcisus Jumadi; Julianti Sjarief
SIMAK Vol 19 No 02 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v19i02.248

Abstract

The purpose of this research to analyze the effect of intellectual capital, sustainability report disclosure, and firm size on the financial performance of non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020. In this study, there were 66 samples from 18 companies. The data collection method used is purposive sampling method. The data analysis method used is multiple linear regression analysis. The results showed that intellectual capital has a significant positive effect on financial performance, sustainability reports disclosure has a significant negative effect on financial performance, and firm size has no significant effect on financial performance.
ANALYSIS OF CAPITAL INTENSITY, SALES GROWTH, AND AUDIT COMMITTEE ON TAX AGGRESSIVENESS Michaela Janice Ved; Julianti Sjarief
SIMAK Vol 20 No 02 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v20i02.372

Abstract

This study aims to analyze capital intensity, sales growth, and the audit committee on tax aggressiveness. In this study, the population used are companies from the mining sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample selection in this study used purposive sampling method with the number of sample 130 from 36 companies/ The data analysis method used was descriptive statistics and multiple linear regression analysis using SPSS version 26. The results of this study indicate that capital intensity has a positive effect on tax aggressiveness, sales growth has a positive effect on tax aggressiveness, and the audit committee has no effect on tax aggressiveness.
Co-Authors Andhikanandono Hartrianto Arbaleta Griselda Aruna Wirjolukito Julianto, Melvin Lamoza Ressidnarry Lamoza Ressidnarry Laurentia Jessica Cecilia Melvin Julianto Michaela Janice Ved Narcisus Jumadi primaria tinutomo Shanty Sugianto Sugianto, Shanty Tiffany Tiffany Veren Gunawan Weli Weli