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All Journal Journal of Economic, Bussines and Accounting (COSTING) International Journal of Economics Development Research (IJEDR)
M. G. Kentris Indarti
Universitas Stikubank
Economics, Econometrics & Finance Social Sciences

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Pengaruh Komite Audit, Karakter Dan Kompensasi Eksekutif Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Anggita Putri Cahyani; M. G. Kentris Indarti; Jacobus Widiatmoko
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8981

Abstract

Penelitian ini bertujuan untuk menguji pengaruh komite audit, karakter eksekutif dan kompensasi eksekutif terhadap penghindaran pajak. Penelitian ini memasukkan dua variabel kontrol, yaitu profitabilitas dan leverage. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Pemilihan sampel dengan menggunakan teknik purposive sampling menghasilkan sampel sebanyak 257. Teknik analisis data yang digunakan untuk menguji hipotesis adalah regresi linear berganda. Seperti yang dihipotesiskan, hasil pengujian menunjukkan bahwa komite audit berpengaruh negative terhadap penghindaran pajak dan kompensasi eksekutif berpengaruh positif terhadap penghindaran pajak. Sementara itu, karakter eksekutif tidak terbukti mempengaruhi penghindaran pajak. Selanjutnya, hasil pengujian terhadap variabel control menunjukkan bahwa leverage berpengaruh positif dan profitabilitas tidak berpengaruh terhadap penghindaran pajak. Kata Kunci: komite audit, karakter eksekutif, kompensasi eksekutif, penghindaran pajak
Capital Expenditure: Antecedents and Its Impact on Economic Growth Jefri Suryo Winarto; M. G. Kentris Indarti
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 3 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i3.5691

Abstract

This research aims to understand how Regional Original Income (PAD), General Allocation Funds (DAU), Special Allocation Funds (DAK), Profit Sharing Funds (DBH), Budget Financing Excess (SILPA), and Area Area influence capital expenditure in the Regency and cities in Central Java during the 2018-2022 period and their impact on economic growth. This research uses a quantitative approach and collects data using the full sample method. The analysis technique used is panel data model testing with the CEM, FEM, and REM approaches. Model selection using model specification tests: Chow test, Hausman test, and Lagrange multiplier test. Followed by the Classic Assumption test and Hypothesis test. The research results show that PAD, DBH, SILPA, and Area Area do not affect Capital Expenditure. DAU and DAK have a positive and significant effect on capital expenditure. Capital Expenditures have a positive and significant effect on Economic Growth. It is hoped that this research can contribute to policy formulation. The government must explore revenue potential to optimize capital expenditure management in improving public facilities and infrastructure and monitor using DAU and DAK to increase economic growth.
Co-Authors Anggita Putri Cahyani Jefri Suryo Winarto Widiatmoko, Jacobus