Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Susi Sarumpaet
Lampung University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Multinationality and Capital Intensity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange M. Alimuddin; Susi Sarumpaet
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.130

Abstract

This study analyzes the impact of multinationality and capital intensity on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the primary consumer goods sector for the period 2020-2022. Data was obtained through purposive sampling from the annual reports of these companies. The variables studied include multinationality, capital intensity, leverage, company size, and profitability. The results show that multinationality has a significant impact on tax avoidance, while capital intensity does not show a significant effect. Control variables such as leverage, company size, and profitability also have a significant impact on tax avoidance.
The Influence of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in Companies Listed on IDX ESG Leaders Ria Mairosa; Susi Sarumpaet
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.135

Abstract

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.
Co-Authors M. Alimuddin Ria Mairosa