EKASAKTI PARESO JURNAL AKUNTANSI最新文献

{"title":"Pengaruh Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan dengan Kualitas Laba Sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Manufaktur Sub Sektor Farmasi dan Bahan Kimia yang Terdaftar di Bei Periode 2017-2019)","authors":"W. Utami, Yuli Syafitri, Andre Bustari","doi":"10.31933/epja.v1i2.854","DOIUrl":"https://doi.org/10.31933/epja.v1i2.854","url":null,"abstract":"Abstract: This study aims to determine whether accounting conservatism has an effect on the value relevance of financial statements and earnings quality as a moderating variable to interact with the relationship between accounting conservatism and the value relevance of financial statements. The population of this study is pharmaceutical and chemical sub-sector manufacturing companies listed on (IDX) 2017-2019. The research data is secondary data obtained from the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The results of this study indicate that the accounting conservatism variable has a significant positive effect on the value relevance of financial statements. Earnings quality does not moderate the effect of accounting conservatism on the value relevance of financial statements.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui apakah akuntansi konservatisme berpengaruh terhadap relevansi nilai laporan keuangan dan kualitas laba sebagai variabel moderasi untuk menginteraksi hubungan akuntansi konservatisme terhadap relevansi nilai laporan keuangan. Populasi penelitian ini yaitu perusahaan manufaktur sub sektor farmasi dan bahan kimia yang terdaftar di (BEI) 2017- 2019. Data penelitian yaitu data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) periode 2017-2019. Hasil penelitian ini menunjukkan bahwa variabel akuntansi konservatisme berpengaruh positif signifikan terhadap relevansi nilai laporan keuangan. Kualitas laba tidak memoderasi pengaruh akuntansi konservatisme terhadap relevansi nilai laporan keuangan.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116837840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Sales Growth,Tax Planning dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)","authors":"Sonia Puspita Yeldi, Bakkareng, Sri Yuli Ayu Putri, Rendalia Putri","doi":"10.31933/epja.v1i2.853","DOIUrl":"https://doi.org/10.31933/epja.v1i2.853","url":null,"abstract":"Abstract: This study aims to determine the effect of sales growth, tax planning, and company size on earnings management in manufacturing companies in the basic and chemical industrial sectors in 2017-2019 both partially and simultaneously. The type of data used in this study is quantitative data obtained from published financial reports through the website www.idx.co.id. The results of this study found that Sales Growth and Tax Planning had no significant effect on earnings management. And Simultaneously Sales Growth, Tax Planning, and Company Size have a significant and significant effect on earnings management.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh sales growth,tax planning dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur sektor industri dasar dan kimia tahun 2017-2019 baik secara parsial maupun simultan. Jenis data yang digunakan pada penelitian ini adalah data kuantitatif yang didapatkan dari laporan keuangan yang dipubliskan melalui website www.idx.co.id. Hasil penelitian ini menemukan bahwa Sales Growth dan Tax Planning tidak berpengaruh dan signifikan terhadap manajemen laba. Dan Secara Simultan Sales Growth,Tax Planning dan Ukuran Perusahaan berpengaruh dan signifikan terhadap manajemen laba.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"2017 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127552261","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Penyajian Laporan Keuangan, Aksesibilitas Laporan Keuangan dan Pengawasan Fungsional Terhadap Akuntabilitas Publik","authors":"Rendalia Putri, A. Sutarjo, Desmiwerita Desmiwerita","doi":"10.31933/epja.v1i2.847","DOIUrl":"https://doi.org/10.31933/epja.v1i2.847","url":null,"abstract":"Abstract: This study aims to determine the effect of the presentation of financial reports, accessibility of financial reports, and functional supervision on public accountability in agencies and services that are members of regional apparatus organizations in the Agam Regency Government either partially or simultaneously. Methods of data analysis in this study using multiple regression. The results of this study indicate that: 1) Based on the t-test it is known that the variable presentation of financial statements influences public accountability. 2) Based on the t-test, it is known that the variable accessibility of financial reports influences public accountability. 3) Based on the t-test it is known that the variable of functional supervision affects public accountability. 4) Based on the F test it is known that the variables of presentation of financial statements, accessibility of financial reports, and functional supervision have a simultaneous effect on public accountability.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh penyajian laporan keuangan, aksesibilitas laporan keuangan dan pengawasan fungsional terhadap akuntabilitas publik pada badan dan dinas yang tergabung dalam organisasi perangkat daerah di Pemerintah Kabupaten Agam baik secara parsial maupun secara simultan. Metode analisis data dalam penelitian ini menggunakan regresi berganda. Hasil penelitian ini menunjukkan bahwa: 1) Berdasarkan uji t diketahui bahwa variabel penyajian laporan keuangan berpengaruh terhadap akuntabilitas publik. 2) Berdasarkan uji t diketahui bahwa variabel aksesibilitas laporan  keuangan  berpengaruh  terhadap  akuntabilitas  publik.  3)  Berdasarkan  uji  t  diketahui  bahwa variabel  pengawasan  fungsional  berpengaruh  terhadap  akuntabilitas  publik.  4)  Berdasarkan  uji  F diketahui bahwa variabel penyajian laporan keuangan, aksesibilitas laporan keuangan, dan pengawasan fungsional berpengaruh secara simultan terhadap akuntabilitas publik.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131181471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kinerja Aparatur Pemerintah Daerah dan Pengelolaan Keuangan Daerah Terhadap Penerapan Good Governance (Studi Kasus di Kecamatan Koto XI Tarusan)","authors":"Rita Purnama Sari, Rice Haryati, Dica Lady Silvera","doi":"10.31933/epja.v1i2.852","DOIUrl":"https://doi.org/10.31933/epja.v1i2.852","url":null,"abstract":"Abstract: The purpose of this study was to determine the effect of the performance of local government apparatus and regional financial managers on the implementation of good governance for employees of the Koto XI Tarusan District. This type of research is quantitative. Data is processed using multiple linear regression using a questionnaire. The results showed that there was an influence between the performance of the local government apparatus (X1) on the implementation of good governance and there was an influence between regional financial managers (X2) on the implementation of good governance by employees of the Koto XI Tarusan District.  \u0000Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja aparatur pemerintah daerah dan pengelola keuangan daerah terhadap penerapan good governance pegawai Kecamatan Koto XI Tarusan. Jenis penelitian ini adalah kuantitatif. Data diolah dengan menggunakan regresi linear berganda dengan menggunakan kuisioner. Hasil penelitian menunjukkan bahwa terdapat pengaruh antara kinerja aparatur pemerintah daerah (X1) terhadap penerapan good governance dan terdapat pengaruh antara pengelola keuangan daerah (X2) terhadap penerapan good governance pegawai Kecamatan Koto XI Tarusan.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125318805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris Perusahaan Manufaktur Terdaftar di Bursa Efek Indonesia Periode Tahun 2017-2019)","authors":"Rahmatika Pratiwi, None Jhon Rinaldo, None Dica Lady Silvera","doi":"10.31933/epja.v1i2.845","DOIUrl":"https://doi.org/10.31933/epja.v1i2.845","url":null,"abstract":"Abstract: This study aims to determine the Effect of Deferred Tax Assets, Deferred Tax Expenses, and Company Size on Profit Management in Manufacturing Companies Listed on the Indonesian Stock Exchange in 2017-2019. The results of this study indicate that: 1) Deferred Tax Assets have a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 2) Deferred Tax Expense has a negative and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 3) Company size has a positive and insignificant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 4) Deferred Tax Assets, Deferred Tax Expenses, and Company Size simultaneously have no significant effect on Profit Management in Manufacturing Companies listed on the Indonesia Stock Exchange for the 2017-2019 period. 
 Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Eefek Indonesia Tahun 2017-2019. Hasil penelitian ini menunjukkan bahwa: 1) Asset Pajak Tangguhan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 2) Beban Pajak Tangguhan berpengaruh negatif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 3) Ukuran Perusahaan berpengaruh positif dan tidak signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019. 4) Asset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan secara simultan tidak berpengaruh signifikan terhadap Manajemen Laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Periode tahun 2017-2019.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135718035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan Terhadap Tax Avoidance Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019","authors":"Dia Fasiska, Y. Safitri, Delori Nancy Meyla","doi":"10.31933/epja.v1i2.829","DOIUrl":"https://doi.org/10.31933/epja.v1i2.829","url":null,"abstract":"Abstract: This study aims to determine the effect of profitability, company size, and age on the tax avoidance of mining companies listed on the Indonesia Stock Exchange in 2016-2019 either partially or simultaneously. The analytical method used in this study is multiple linear regression analysis with the classical assumption test using the SPSS 25 application. The results of this study indicate that the Effect of Profitability partially has a significant effect on the Tax Avoidance of Mining Companies. Company size partially has no significant effect on the Tax Avoidance of Mining Companies. Company Age partially has no significant effect on the Tax Avoidance of Mining Companies. Simultaneously the effect of profitability, company size, and age has a significant effect on mining company tax avoidance in 2016-2019.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan Terhadap Tax Avoidance Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019 baik secara parsial maupun simultan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan uji asumsi klasik menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa Pengaruh Profitabilitas secara parsial berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Ukuran Perusahaan secara parsial tidak berpengaruh  signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Umur Perusahaan secara parsial tidak berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan. Secara simultan Pengaruh Profitabilitas, Ukuran dan Umur Perusahaan berpengaruh signifikan terhadap Tax Avoidance Perusahaan Pertambangan Tahun 2016-2019.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124171748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Agresivitas Pajak, Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Otomotif yang Terdaftar di Bei 2011-2018)","authors":"Titin Sumarni, Yuli Syafitri, Yuli Ardiany","doi":"10.31933/epja.v1i2.846","DOIUrl":"https://doi.org/10.31933/epja.v1i2.846","url":null,"abstract":"Abstract: This study aims to determine whether Tax Aggressiveness, Company Size, Profitability, and Leverage have a significant effect on Corporate Social Responsibility in automotive companies listed on the Indonesia Stock Exchange in 2011-2018 either partially or simultaneously. The analytical method used in this study is multiple linear regression analysis and testing the hypothesis using the t-test and f-test. The results of this study indicate that partial tax aggressiveness has no significant negative effect on the disclosure of Corporate Social Responsibility, Company size has a significant positive effect on the disclosure of Corporate Social Responsibility, Profitability has no significant negative effect on the disclosure of Corporate Social Responsibility, and Leverage has no significant negative effect on Corporate disclosure. Social Responsibility. While simultaneously Tax Aggressiveness, Company Size, Profitability, and Leverage have a significant effect on Corporate Social Responsibility in automotive companies listed on the Indonesia Stock Exchange from 2011-2018.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui apakah Agresivitas Pajak, Ukuran Perusahaan, Profitabilitas,  Leverage, berpengaruh signifikan terhadap Corporate Social Responsibility pada perusahaan otomotif yang terdaftar di Bursa Efek Indonesia tahun 2011-2018 baik secara parsial maupun secara simultan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regersi linier berganda dan pengujian hipotesisnya menggunakan uji t dan uji f. Hasil penelitian ini menunjukkan bahwa secara parsial Agresivitas pajak berpengaruh negatif tidak signifikan terhadap pengungkapan Corporate Social Responsibility, Ukuran Perusahaan berpengaruh positif signifikan terhadap pengungkapan Corporate Social Responsibility, Profitabilitas berpengaruh negatif tidak signifikan terhadap pengungkapan Corporate Social Responsibility, dan Leverage berpengaruh negatif tidak signifikan terhadap pengungkapan Corporate Social Responsibility. Sedangkan secara simultan Agresivitas Pajak, Ukuran Perusahaan, Profitabilitas, dan Leverage berpengaruh signifikan terhadap Corporate Social Responsibility pada perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia tahun 2011-2018.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116031454","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Fitur Layanan dan Sistem Informasi Akuntansi Terhadap Penggunaan Financial Technology pada Aplikasi Dompet Digital (Studi Empiris pada Mahasiswa Akuntansi Universitas Ekasakti)","authors":"Mayzatul Azniza, Delori Nancy Meyla","doi":"10.31933/epja.v1i2.827","DOIUrl":"https://doi.org/10.31933/epja.v1i2.827","url":null,"abstract":"Abstract: This study is to determine the effect of service features and accounting information systems on the use of fintech in digital wallet applications (DANA, OVO, GOPAY, and Link Aja). Empirical studies on Accounting Students at Ekasakti University both partially and simultaneously, statistical analysis using SPSS tool version 25. The research used in this analysis shows that partial hypothetical calculations of service features affect the use of fintech in digital wallet applications. The accounting information system influences the use of fintech in digital wallets. for simultaneous testing of service features and simultaneously (together) the accounting information system has a significant effect on the use of financial technology in digital wallet program software (DANA, OVO, GOPAY, and Link Aja). An empirical study of Ekasakti University Accounting Students.  \u0000Abstrak: Penelitian ini untuk mengetahui pengaruh fitur layanan dan sistem informasi akuntansi terhadap penggunaan fintech pada aplikasi dompet digital (DANA, OVO, GOPAY, dan Link Aja). Studi empiris pada Mahasiswa Akuntansi Universitas Ekasakti baik secara parsial maupun simultan, analisis statistik menggunakan tool SPSS versi 25. Penelitian yang digunakan dalam analisis ini menunjukkan bahwa perhitungan hipotesis parsial fitur layanan berpengaruh terhadap penggunaan fintech pada aplikasi dompet digital. Sistem informasi akuntansi mempengaruhi penggunaan fintech dalam dompet digital. untuk pengujian fitur layanan secara simultan dan simultan (bersama-sama) sistem informasi akuntansi berpengaruh signifikan terhadap penggunaan financial technology pada software program dompet digital (DANA, OVO, GOPAY, dan Link Aja). Studi empiris terhadap Mahasiswa Akuntansi Universitas Ekasakti.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122336198","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Pengungkapan Sustainability Report, Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Bumn Go Public di Bursa Efek Indonesia Periode 2013-2018","authors":"Deril Iriansyah, Yuli Syafitri, N. Yanti","doi":"10.31933/epja.v1i2.828","DOIUrl":"https://doi.org/10.31933/epja.v1i2.828","url":null,"abstract":"Abstract: The purpose of this study is to test whether Disclosure of Sustinability Report (SR) has a partial effect on Firm Value (NP), to test whether Firm Size (UP) has a partial effect on Firm Value (NP), to test whether Profitability (Prof) has a partial effect on Firm Value (NP). Based on the results of multiple linear regression analysis and hypothesis testing, it shows that (1) Sustainability Report has a not significant positive effect on Firm Value, (2) Company size has a significant negative effect on Firm Value, (3) Profitability has a significant negative effect on Firm Value. While the coefficient of determination obtained an Adjusted R Square value of 0.139.  \u0000Abstrak: Tujuan penelitian ini untuk menguji apakahPengungkapan Sustinability Report (SR)berpengaruh secara parsial Terhadap Nilai Perusahaan (NP), untuk menguji apakah Ukuran Perusahaan (UP)berpengaruh secara parsial Terhadap Nilai Perusahaan (NP) , untuk menguji apakah Profitabilitas (Prof) berpengaruh secara parsial Terhadap Nilai Perusahaan (NP). Berdasarkan hasil analisis regresi linear berganda dan uji hipotesis menunjukkan bahwa (1) Sustinability Report berpengaruh positif tidak signifikan terhadap Nilai Perusahaan, (2)Ukuran Perusahaan berpengaruh negatif signifikan terhadap Nilai Perusahaan, (3) Profitabilitas berpengaruh negatif signifikan terhadap Nilai Perusahaan. Sedangkan koefisien determinasi diperoleh nilai Adjusted R Squaresebesar 0,139.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121403422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Beban Pajak Tangguhan Terhadap Tax Avoidance","authors":"Lindri Oktavia Erlin, A. Sutarjo, Dica Lady Silvera","doi":"10.31933/epja.v1i2.855","DOIUrl":"https://doi.org/10.31933/epja.v1i2.855","url":null,"abstract":"Abstract: This study aims to determine the effect of company size, institutional ownership, and deferred tax burden on tax avoidance (an empirical study of property and real estate companies listed on the Indonesian stock exchange for the 2017-2019 period) both partially and simultaneously. The analytical method used is multiple linear analysis with the classical assumption test using SPSS 25.0. The results of the study show that firm size has no significant effect on tax avoidance, institutional ownership has a significant effect on tax avoidance and deferred tax expense has no significant effect on tax avoidance.  \u0000Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, kepemilikan institusional dan beban pajak tangguhan terhadap tax avoidance (studii empiris pada perusahan properti dan real estate yang terdaftar di bursa efek indonesia periode 2017-2019) baik secara persial maupun simultan. Metode analisis yang digunakan adalah analisis linear berganda dengan uji asumsi klasik menggunakan SPSS 25.0. Hasil penelitian menunjukan bahwa bahwa varaiabel ukuran perusahaan tidak berpengaruh secara signifikan terhadap tax avoidance, kepemilikan institusional berpengaruh secara signifikan terhadap tax avoidance dan beban pajak tangguhan tidak berpengruh signifikan terhadap tax avoidance.","PeriodicalId":230819,"journal":{"name":"EKASAKTI PARESO JURNAL AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127140805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}