Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Economic Reviews Journal
Idham Lakoni
Universitas Prof.DR. Hazairin SH
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Pengaruh Likuiditas Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Corporate Social Responsibility Sebagai Variabel Mediasi (Studi Empiris Pada Perusahaan Property And Real Estate Di Bursa Efek Indonesia Periode 2020-2022) Mutiara Oktaviani Syahputri; Idham Lakoni; Sintia Safrianti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.11419

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan profitabilitas apakah memiliki pengaruh secara langsung terhadap agresivitas pajak dan untuk mengetahui pengaruh likuiditas dan profitabilitas terhadap agresivitas pajak melalui mediasi CORPORATE SOCIAL RESPONSIBILITY (CSR). Sampel penelitian ini adalah pengungkapan pertanggung jawaban social pada sektor property and real estate tahun 2020 sampai 2022 dengan menggunakan metode purposive sampling. Terdapat 10 perusahaan pada tahun 2020 sampai 2022 yang memenuhi kriteria sebagai sampel penelitian. Penelitian ini bersumber pada data skunder yang didapatkan dari situs bursa efek Indonesia. Teknik Data penelitian ini diolah menggunakan alat analisis smartPLS versi 4.0. Hasil penelitian Dirrect Effect menunjukan bahwa CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh terhadap CSR, profitabilitas berpengaruh signifikan terhadap agresivitas pajak, profitabilitas tidak berpengaruh terhadap CRS, CSR tidak berpengaruh terhadap agresivitas pajak, likuiditas tidak berpengaruh signifikan terhadap agresivitas pajak. Hasil penelitian Indirect Effect menunjukan bahwa likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi, likuiditas secara tidak langsung tidak berpengaruh terhadap CSR dengan agresivitas pajak sebagai variabel mediasi.
Pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan di Sektor Pertanian yang Terdaftar di Bei Periode 2019-2023 Agus Sanjaya Rumahorbo; M.Noor Armi; Idham Lakoni
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.384

Abstract

The purpose of this study was to determine how much leverage and profitability affect firm value in companies in the agricultural sector listed on the Indonesia stock exchange for the 2019-2023 period. This type of research uses quantitative research and data sources using secondary data which is explanatory research, and the population of this study is agricultural sector companies in 2019-2023. The sampling technique used purposive sampling method and the data collection technique used documentation and literature study methods. The data analysis technique used is quantitative analysis, classical assumption test, normality test, heteroscedasticity test, multicollinearity test, autocorrelation test, multiple linear regression, multiple correlation, determination test, t test and f test. The results of this study indicate that leverage has a significant effect on firm value, profitability has no significant effect on firm value, and simultaneously leverage and profitability affect firm value.
Pengaruh Literasi Keuangan dan Pengetahuan Investasi terhadap Minat Investasi dengan Perilaku Keuangan Sebagai Variabel Intervening pada Gen Z di Kota Bengkulu. Estu Maha Nanik; Idham Lakoni; Sintia Safrianti
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.385

Abstract

This study aims to determine whether financial literacy and investment knowledge have a direct influence on investment interest, and to determine the effect of financial literacy and investment knowledge on investment interest through mediation of financial behavior. The research approach used in this research is associative. The type of data used in this research is quantitative data and the data source using primary data, namely research data obtained directly from the original source (respondents). The population in this study is generation Z in Bengkulu City. From the calculation using the formula (Hair et al, 2014) with a total of 150 respondents. This research data was processed using the smartPLS version 4 analysis tool and Smart-PLS is an alternative method of SEM analysis using partial least squares or partical last square (PLS). Dirrect Effect research results conclude that the first hypothesis of financial literacy affects investment interest, the second hypothesis of investment knowledge has a significant positive effect on investment interest, the third hypothesis of financial literacy has a significant positive effect on financial behavior, the fourth hypothesis is not supported because investment knowledge has no significant effect on financial behavior, the fifth hypothesis is not supported because investment interest has no significant effect on financial behavior. The research results of the indirect effect resulted in the sixth hypothesis not supported because, financial literacy directly has no effect on investment interest through financial behavior as an intervening variable, the seventh hypothesis is not supported because, investment knowledge directly has no effect on investment interest through financial behavior as an intervening variable.
Co-Authors Agus Sanjaya Rumahorbo Estu Maha Nanik M.Noor Armi Mutiara Oktaviani Syahputri Sintia Safrianti