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Analisis Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan terhadap Agresivitas Pajak Larasati Larasati; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 2 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i2.518

Abstract

Taxes is one of sources income for countries, in which taxes contribute 71% of total revenue. Taxes are considered as a burden by the company, it is necessary to do a strategy to reduce the tax burden. Reducing the tax will cause companies to be aggressive towards taxes. The purpose of this study is to determine the effect of liquidity, leverage and company size on tax aggressiveness in consumer goods subsector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017-2021. The type of data used in this study is secondary data from financial statements and company annual reports sourced from the official website of the Indonesia Stock Exchange (IDX). Determination of the sample using purposive sampling method and obtained a sample of 120 based on certain criteria. The analytical method used is multiple linear regression using the Stata 17 program. The results of this study indicate that liquidity and firm size have no significant effect with a negative direction on tax aggressiveness. While, leverage leads to a positive direction and has no significant effect on tax aggressiveness.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pertumbuhan Laba Monica Viola Yuliana; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to analyze the effect of firm size, profitability, and liquidity on profit growth. The research method used is a quantitative method which aims to analyze data to determine the relationship between variables in this study. This study used a purposive sampling method and obtained 23 companies from a total of 25 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The data analysis method used is the STATA version 17 application program. The results of the study show that partially the firm size is not significant and positive on profit growth, profitability is not significant and positive on profit growth, and liquidity is not significant and negative on profit growth.
Pengaruh Pengungkapan Corporate Social Responsibility, Profitabilitas, Ukuran Perusahaan, dan Capital Intensity terhadap Agresivitas Pajak Julius Sirait; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 3 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v9i3.593

Abstract

The research aims to the effect of corporate social responsibility, profitability, firm size, and capital intensity on tax aggressiveness.The research method is quzntitative research. The data used were obtained from the financial statements on the Indonesia Stock Exchange during the research period. The population of this research are mining sector companies listed on the Indonesia Stock Exchange for period 2017-2020, which amounted to 48 companies. The sample in this research were 28 companies obtained using purposive sampling. The data analysis technique used is descriptive analysis. The result of this research showed that corporate social reasponsibility (CSR) has a negative and not significant effect on tax aggressiveness. Profitability (ROA) has a negative and not significant effect on tax aggressiveness. Firm size (SIZE) has a negative and not significant effect on tax aggressiveness. Capital intensity (CAPN) has a negative and not significant effect on tax aggressiveness.
Analisis Pengaruh Solvabilitas, Profitabilitas dan Kualitas Auditor Terhadap Penerimaan Opini Audit Going Concern Isabella Nadia Anjani; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study was to determine the effect of solvency, profitability, and audit quality on going concern opinions. The independent variables in this study are solvency, profitability, and audit quality. Meanwhile, the dependent variable is going concern opinion. This study uses secondary data using data from the Indonesia Stock Exchange, testing using .And in this study shows that solvency, profitability and audit quality affect going concern opinion. This test uses convenience sampling, with a total sample of 120 companies. The method used is the Logistics Regression test with the use of Eviews 10. The results in this study indicate that the solvency is not significant with a negative coefficient direction. Profitability is not significant with a negative coefficient direction. Auditor quality is not significant with positive coefficient direction
Pengaruh Dampak Corporate Governance Terhadap CorporateSocial Responsibility Disclosure (CSRD) pada Sektor Industri Finance di Indonesia Tahun 2018-2021 Rivaldi Himawan; Mira Kartika Dewi Djunaedi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

The purpose of this study is to determine the influence of Good Corporate Governance (GCG) mechanism on Corporate Social Responsibility Disclosure (CSRD) in Indonesia. The Dependent Variable in this study is Corporate Social Responsibility Disclosure, which has scored by how much aspect that reported in CSR disclosure. There are 6 aspects that should be reported. This study categorized as associativeresearch using causal approach. Finance company that listed in Indonesia Stock Exchange on 2018 - 2021 are used as population in this study that downloaded on www.idx.co.id. This study use purposive sampling method for sample gathering with 68 companies. Multiple Regression Analysis is used for analysis method using SPSS version 26 program. The result of this study showing comitee size influencing the Corporate Social Responsibility Disclosure on finance companies that listed in Indonesia Stock Exchange on 2018- 2021
Co-Authors Isabella Nadia Anjani Julius Sirait Larasati Larasati Monica Viola Yuliana Rivaldi Himawan