Liquidity

Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi Terhadap Tax Avoidance Dengan Kepemilikan Asing Sebagai Variabel Moderasi

Hustna Sarra, Sustari Alamsyah, Syifa Rustianti N. — Sun, 12 Oct 2025 11:11:35 +0000

The purpose of this study was to determine the effect of audit committee, audit quality, accounting conservatism on tax avoidance with foreign ownership as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research time period used is the year from the 2019-2023 period. The population of this study in Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used Purposive Sampling technique. Based on the predetermined criteria, 32 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is Moderated Regression Analysis (MRA) with the help of Eviews 12.0. The results of this study indicate that audit committee, audit quality, and accounting conservatism have no effect on tax avoidance, while foreign ownership has a positive effect on tax avoidance. Foreign ownership cannot moderate the relationship between audit committee, audit quality, and accounting conservatism on tax avoidance.

Pengaruh Kepemilikan Institusional dan Komisaris Independen Terhadap Financial Distress Dengan Profitabilitas Sebagai Moderasi

Putri Maulidya, Endah Susilowati — Sun, 12 Oct 2025 11:11:21 +0000

This study aims to examine the effect of institutional ownership and independent commissioners on financial distress, as well as the role of profitability in moderating this influence. The population used in this study were textile and garment sub-sector companies in 2019-2023 with a total sample of 16 companies. The analytical method used in this study is PLS-SEM using SmartPLS 3. The research findings show that institutional ownership has no effect on financial distress, independent commissioners have a positive effect on financial distress, profitability can moderate the effect of institutional ownership on financial distress, and profitability is unable to moderate the effect of independent commissioners on financial distress. The novelty of this research is to combine institutional ownership and independent commissioners on financial distress by adding profitability as moderating variable.

Determinan Profitabilitas Perusahaan Makanan dan Minuman Tahun 2019-2023

Selvia Febrianti, Siti Sundari — Sun, 12 Oct 2025 11:11:01 +0000

This research investigates the effect of receivables turnover, inventory turnover, and working capital turnover on the profitability of companies operating in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023. A total of 16 companies were chosen as the sample using purposive sampling based on predetermined criteria. Utilizing a quantitative method with panel data, the analysis was carried out through a fixed effect panel regression model using EViews software. The findings reveal that receivables turnover significantly and positively contributes to profitability, indicating that improved receivables efficiency can enhance a firm’s earnings. On the other hand, inventory turnover and working capital turnover were found to have no meaningful impact on profitability, likely due to unstable management practices and considerable fluctuations observed during the study period.

Analisis Kualitas Jasa Menggunakan Metode Servqual (Studi Pada Joss Laundry Jatinangor)

Nadira Adinda Putri Asmara, Tetty Herawaty, Dian Fordian — Sun, 05 Oct 2025 09:57:25 +0000

Service quality encourages the formation of strong bonds between customers and companies. Customer satisfaction is achieved when their expectations and needs are consistently met through the services provided. This research was conducted at Joss Laundry Jatinangor. To understand and meet customer expectations, the SERVQUAL method was used to measure the gap between customer expectations and perceptions across five dimensions of service quality. The study was also supported by validity and reliability tests to ensure the accuracy of the data. Out of 20 attributes analyzed, 9 were found to have negative gap values, indicating that customer perceptions were still below their expectations. The largest negative gap was identified in the attribute of timeliness in service completion, with a gap value of -0.35. Based on these findings, it is recommended that Joss Laundry Jatinangor prioritize improvements in service timeliness and conduct regular evaluations of other negatively scored attributes. Enhancing operational efficiency and providing employee training are essential steps to improve overall service quality and maintain customer satisfaction.

Pengaruh Keadilan Pajak, Sistem Perpajakan, Dan Pemeriksaan Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak

Muhammad Zainuri Wicaksono, Umaimah Umaimah — Tue, 09 Sep 2025 16:16:56 +0000

This study aims to observe each independent variable that has been determined in this study on taxpayer perceptions of tax evasion. Tax evasion is classified as a fatal problem that can disrupt state revenues. Taxpayers' assumptions about the effectiveness and fairness of tax forms are also vulnerable to tax audits believed to impact their potential to act to evade taxes. This discussion is quantitative in the form of a survey method involving some individuals and agencies in a region. For the report, multiple linear regression analysis was carried out to observe the contribution of each variable. The results of the study show that each independent variable contributes to taxpayer perceptions of tax evasion. These results indicate that improving the perception of fairness, simplifying the system, and strengthening audits can serve as effective strategies to reduce tax evasion practices.