Financial distress is a condition where management fails to manage company finances. This study aims to determine the effect of leverage, net profit margin, liquidity, and sales growth on financial distress with corporate governance as a moderating variable. This sample used all consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling was used with the purposive sampling technique and selected 25 companies. Data analysis used multiple linear regression and the absolute difference value test. The results are that the variables of leverage, net profit margin, and liquidity affect predicting financial distress. Meanwhile, sales growth does not affect financial distress. As measured by managerial ownership, corporate governance can moderate the effect of liquidity on financial distress. Still, it cannot moderate the effect of leverage, net profit margin, and sales growth on financial distress. Keywords:leverage, net profit margin, liqudity, sales growth, financial distress, good corporate governance
{"title":"The Role of Good Corporate Governance in Moderating the Effect of Financial Ratio on Financial Distress (Study of Consumer Sector Companies Listed on the Indonesia Stock Exchange Over Period 2018-2020)","authors":"Gabriella Ika Riesta, Ira Septriana","doi":"10.33633/jpeb.v8i1.6409","DOIUrl":"https://doi.org/10.33633/jpeb.v8i1.6409","url":null,"abstract":"Financial distress is a condition where management fails to manage company finances. This study aims to determine the effect of leverage, net profit margin, liquidity, and sales growth on financial distress with corporate governance as a moderating variable. This sample used all consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Sampling was used with the purposive sampling technique and selected 25 companies. Data analysis used multiple linear regression and the absolute difference value test. The results are that the variables of leverage, net profit margin, and liquidity affect predicting financial distress. Meanwhile, sales growth does not affect financial distress. As measured by managerial ownership, corporate governance can moderate the effect of liquidity on financial distress. Still, it cannot moderate the effect of leverage, net profit margin, and sales growth on financial distress. Keywords:leverage, net profit margin, liqudity, sales growth, financial distress, good corporate governance","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47559703","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}
Frendy Wibowo, F. I. F. S. Putra, Muhammad Izzudien, S. Sulastri
A sustainable business strategy is inevitable for 21st-century businesses. Consumers expect MSMEs to adopt sustainable strategies but realizing one's needs is the only impetus for any consumer. Thus, there is a gap between business sustainability practices and consumer expectations. This research identifies strategic sustainable business strategies to be integrated into business practices. This type of research uses exploratory qualitative methods. The type of data is primary data which is a direct answer from the informant. The data collection technique uses an interview method. The sampling design used non-probability sampling (snowball). The analysis technique is through data collection, data reduction, data presentation, and concluding because it can explain, assess, and visualize superior MSME empowerment modeling. The results of this study indicate that four strategies can be applied by MSMEs, including New vs. returning visitors, Bounce rate, Abandonment rate, and cost per conversion. The results of this study can contribute to the development of a technology-based sustainable business strategy which is expected to become the primary role model in increasing the competitiveness of MSMEs. Keywords:business strategy, competitiveness, capability, digital, sustainability
{"title":"Stimbut: Initiation of a Sustainable Business Strategy Model in Improving MSME Capability to Meet Consumer Expectations","authors":"Frendy Wibowo, F. I. F. S. Putra, Muhammad Izzudien, S. Sulastri","doi":"10.33633/jpeb.v8i1.5957","DOIUrl":"https://doi.org/10.33633/jpeb.v8i1.5957","url":null,"abstract":"A sustainable business strategy is inevitable for 21st-century businesses. Consumers expect MSMEs to adopt sustainable strategies but realizing one's needs is the only impetus for any consumer. Thus, there is a gap between business sustainability practices and consumer expectations. This research identifies strategic sustainable business strategies to be integrated into business practices. This type of research uses exploratory qualitative methods. The type of data is primary data which is a direct answer from the informant. The data collection technique uses an interview method. The sampling design used non-probability sampling (snowball). The analysis technique is through data collection, data reduction, data presentation, and concluding because it can explain, assess, and visualize superior MSME empowerment modeling. The results of this study indicate that four strategies can be applied by MSMEs, including New vs. returning visitors, Bounce rate, Abandonment rate, and cost per conversion. The results of this study can contribute to the development of a technology-based sustainable business strategy which is expected to become the primary role model in increasing the competitiveness of MSMEs. Keywords:business strategy, competitiveness, capability, digital, sustainability","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42352090","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}
The research was conducted to analyze the relationship between sustainable supply chain management practices and the performance of environmentally friendly batik SMEs. The concept of Sustainable Supply Chain Management has become the right choice for business activities. Eco-friendly batik SMEs must be responsible for environmental practices and social practices in the scope of internal and external management and their impact on all dimensions of corporate sustainability performance. The research sample was 70 owners of environmentally friendly batik SMEs in several cities in Central Java and Yogyakarta. Data analysis was performed through Partial Least Squares (PLS). The general conclusion of this research was that internal management and external management influenced corporate performance. However, supplier assessment and supervision and supplier collaboration did not influence corporate performance. Keywords: internal management, external management, SME performance, MRPB, Triple Bottom Line, Eco-friendly batik UKM
{"title":"Sustainable Supply Chain Management Practices in Batik Small and Medium Scale Enterprises Performance","authors":"Hikmaturrizqi Amalia Syukron, G. Solovida","doi":"10.33633/jpeb.v7i2.4714","DOIUrl":"https://doi.org/10.33633/jpeb.v7i2.4714","url":null,"abstract":"The research was conducted to analyze the relationship between sustainable supply chain management practices and the performance of environmentally friendly batik SMEs. The concept of Sustainable Supply Chain Management has become the right choice for business activities. Eco-friendly batik SMEs must be responsible for environmental practices and social practices in the scope of internal and external management and their impact on all dimensions of corporate sustainability performance. The research sample was 70 owners of environmentally friendly batik SMEs in several cities in Central Java and Yogyakarta. Data analysis was performed through Partial Least Squares (PLS). The general conclusion of this research was that internal management and external management influenced corporate performance. However, supplier assessment and supervision and supplier collaboration did not influence corporate performance. Keywords: internal management, external management, SME performance, MRPB, Triple Bottom Line, Eco-friendly batik UKM","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44213670","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}
This study attempted to uncover the role of gender in corporate leadership, corporate governance, and financial performance and its effect on creating corporate value. Companies listed on the Indonesia Stock Exchange with this research's 2009-2018 observation period. Samples were taken with strict criteria to find companies in the best food and beverage category and were obtained 50 observation data for ten years. The research considered this type of company directly related to basic human life and worthy of investment. The results showed that gender diversity and EPS could not create Corporate Value. Managerial Ownership, PBV, and DER were significantly able to develop Corporate Value. The results of this study were enjoyable to be examined from the perspective of the situation of organizational behavior and financial performance of public companies and be informed to potential investors or interested parties, especially the situation in Indonesia, the country with the fourth-largest population in the world or 3.51% of the total human population.Keywords: Gender Diversity, Managerial Ownerships, Earning per Share, Price to Book Value, Debt to Equity Ratio
{"title":"Gender Diversity, Corporate Governance, Financial Performance, and corporate value: Lesson from Indonesian Public Company Before Covid-19","authors":"Yulita Setiawanta","doi":"10.33633/jpeb.v7i2.6695","DOIUrl":"https://doi.org/10.33633/jpeb.v7i2.6695","url":null,"abstract":"This study attempted to uncover the role of gender in corporate leadership, corporate governance, and financial performance and its effect on creating corporate value. Companies listed on the Indonesia Stock Exchange with this research's 2009-2018 observation period. Samples were taken with strict criteria to find companies in the best food and beverage category and were obtained 50 observation data for ten years. The research considered this type of company directly related to basic human life and worthy of investment. The results showed that gender diversity and EPS could not create Corporate Value. Managerial Ownership, PBV, and DER were significantly able to develop Corporate Value. The results of this study were enjoyable to be examined from the perspective of the situation of organizational behavior and financial performance of public companies and be informed to potential investors or interested parties, especially the situation in Indonesia, the country with the fourth-largest population in the world or 3.51% of the total human population.Keywords: Gender Diversity, Managerial Ownerships, Earning per Share, Price to Book Value, Debt to Equity Ratio","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":"61 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41249785","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}
The rattan craft industry is one of the most significant contributors to the economy, and women own this business. However, the success of the rattan craft SME is influenced by internal and external factors. This study aims to determine the effect of the personal aspects, environmental aspects, and government support on entrepreneurial success in rattan craft SME women. Data collection was carried out using a questionnaire. The sample used was 100 women SME owners of rattan craft. The sampling technique in this study is to use the accidental sampling technique. The analytical method used is multiple linear regression analysis (SPSS). The results showed that personal and environmental aspects, as well as support from the government, determine the success of rattan craft SMEs that belong to women entrepreneurs. The most considerable influence is from the personal aspect, in which family background and support play an essential role.
{"title":"Examining Entrepreneurial Success Factors of Women-Owned SMEs in Rattan Craft","authors":"Deny Wirawan Sanjaya, Sesilya Kempa","doi":"10.33633/jpeb.v7i2.4731","DOIUrl":"https://doi.org/10.33633/jpeb.v7i2.4731","url":null,"abstract":"The rattan craft industry is one of the most significant contributors to the economy, and women own this business. However, the success of the rattan craft SME is influenced by internal and external factors. This study aims to determine the effect of the personal aspects, environmental aspects, and government support on entrepreneurial success in rattan craft SME women. Data collection was carried out using a questionnaire. The sample used was 100 women SME owners of rattan craft. The sampling technique in this study is to use the accidental sampling technique. The analytical method used is multiple linear regression analysis (SPSS). The results showed that personal and environmental aspects, as well as support from the government, determine the success of rattan craft SMEs that belong to women entrepreneurs. The most considerable influence is from the personal aspect, in which family background and support play an essential role.","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48228918","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}
The study of the behavior of human resources in organizations is growing in line with the awareness that individual behavior has a positive effect on individual and organizational performance as a whole. Employee performance is influenced by many factors, including organizational citizenship behavior (OCB), organizational culture, and employee initiative. This study aims to examine the effect of organizational citizenship behavior (OCB) and organizational culture on employee performance with employee initiative as a mediating variable. This study uses a quantitative approach. The research sample used was 100 employees in the IT department with purposive sampling technique. Based on the results of partial regression analysis, it shows that OCB and organizational culture have a positive and significant effect on both employee initiative and employee performance. The higher the employee's initiative, the higher the employee's performance. Employee initiatives mediate the relationship between OCB and organizational culture with employee performance.Keywords: OCB, organizational culture, employee initiative, and employee performance.
{"title":"Employee Initiatives as Mediator of the Relationship Between Organizational Citizenship Behavior and Employee Performance","authors":"Artha Febriana","doi":"10.33633/jpeb.v7i2.5220","DOIUrl":"https://doi.org/10.33633/jpeb.v7i2.5220","url":null,"abstract":"The study of the behavior of human resources in organizations is growing in line with the awareness that individual behavior has a positive effect on individual and organizational performance as a whole. Employee performance is influenced by many factors, including organizational citizenship behavior (OCB), organizational culture, and employee initiative. This study aims to examine the effect of organizational citizenship behavior (OCB) and organizational culture on employee performance with employee initiative as a mediating variable. This study uses a quantitative approach. The research sample used was 100 employees in the IT department with purposive sampling technique. Based on the results of partial regression analysis, it shows that OCB and organizational culture have a positive and significant effect on both employee initiative and employee performance. The higher the employee's initiative, the higher the employee's performance. Employee initiatives mediate the relationship between OCB and organizational culture with employee performance.Keywords: OCB, organizational culture, employee initiative, and employee performance.","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42726780","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}
Nurul Istiqomah, I. Mafruhah, Leni Noviani, Leon Akbar, Dewi Ismoyowati
The aims of this study are analyzes the MSMEs business cycle based on the types of business in the COVID-19 pandemic, analyzes the supporting aspects in supporting the working system for MSMEs before and during the COVID-19 Pandemic, and analyzes MSMEs immunity. The findings of these three objectives will be used to formulate the MSME-based People's Economic Development Model. This study used a mixed method with a sequential explanatory model, where the researcher uses quantitative and qualitative methods sequentially. The quantitative method was carried out by analyzing the business cycle to determine the types of business according to the stages: peak, recession, depression or recovery so as to provide an overview of the pattern of MSME development. Result of this study are the MSMEs conditions during the COVID-19 pandemic can be divided into 4 quadrants: quadrant 1 Unable to market and unable to produce; quadrant 2, able produce but unable to market; quadrant 3, unable to produce but able to market; quadrant 4, able to produce and market. The role of stakeholders is divided into five actors, namely academics, business, government, society and mass media. The five actors together have their respective contributions to the development of MSMEs during the pandemic.Key words : MSME, Covid19, imunity, development model
{"title":"People’s Economic Development Model based on Micro, Small, and Medium Enterprises (MSMEs) during Covid19","authors":"Nurul Istiqomah, I. Mafruhah, Leni Noviani, Leon Akbar, Dewi Ismoyowati","doi":"10.33633/jpeb.v7i2.6696","DOIUrl":"https://doi.org/10.33633/jpeb.v7i2.6696","url":null,"abstract":"The aims of this study are analyzes the MSMEs business cycle based on the types of business in the COVID-19 pandemic, analyzes the supporting aspects in supporting the working system for MSMEs before and during the COVID-19 Pandemic, and analyzes MSMEs immunity. The findings of these three objectives will be used to formulate the MSME-based People's Economic Development Model. This study used a mixed method with a sequential explanatory model, where the researcher uses quantitative and qualitative methods sequentially. The quantitative method was carried out by analyzing the business cycle to determine the types of business according to the stages: peak, recession, depression or recovery so as to provide an overview of the pattern of MSME development. Result of this study are the MSMEs conditions during the COVID-19 pandemic can be divided into 4 quadrants: quadrant 1 Unable to market and unable to produce; quadrant 2, able produce but unable to market; quadrant 3, unable to produce but able to market; quadrant 4, able to produce and market. The role of stakeholders is divided into five actors, namely academics, business, government, society and mass media. The five actors together have their respective contributions to the development of MSMEs during the pandemic.Key words : MSME, Covid19, imunity, development model","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47740732","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}
This study departs from the problem of empirical contradictions in the findings of the study of the relationship between entrepreneurial capability and business performance. This study aims to examine and analyze the effect of Entrepreneurial capability on New Product Development which has an impact on Marketing performance. The population of this research is batik UMKM which is listed in the Map Report of the Batik Industry of the Industry and Trade Office of Central Java Province in 2013 and has criteria in accordance with the Law of the Republic of Indonesia no. 20 of 2008 non-exporter which refers to the distribution data of the number of SMEs in Central Java batik. The unit of analysis that will be used as respondents in this study is the owner or manager or owner and manager of batik SMEs in 3 (three) major areas of Central Java, namely Semarang, Pekalongan and Surakarta as many as 364 respondents. The analysis technique used in this study is Structural Equation Modeling. (SEM) with the AMOS/Amos Graph program. The results of the study indicate that the entrepreneurial capability has a positive and significant effect on new product development and marketing performance and new product development has a positive and significant effect on marketing performance.
{"title":"Impact of Entrepreneurial Capability on New Product Development and Marketing Performance","authors":"Andi Hallang","doi":"10.33633/jpeb.v7i1.5822","DOIUrl":"https://doi.org/10.33633/jpeb.v7i1.5822","url":null,"abstract":"This study departs from the problem of empirical contradictions in the findings of the study of the relationship between entrepreneurial capability and business performance. This study aims to examine and analyze the effect of Entrepreneurial capability on New Product Development which has an impact on Marketing performance. The population of this research is batik UMKM which is listed in the Map Report of the Batik Industry of the Industry and Trade Office of Central Java Province in 2013 and has criteria in accordance with the Law of the Republic of Indonesia no. 20 of 2008 non-exporter which refers to the distribution data of the number of SMEs in Central Java batik. The unit of analysis that will be used as respondents in this study is the owner or manager or owner and manager of batik SMEs in 3 (three) major areas of Central Java, namely Semarang, Pekalongan and Surakarta as many as 364 respondents. The analysis technique used in this study is Structural Equation Modeling. (SEM) with the AMOS/Amos Graph program. The results of the study indicate that the entrepreneurial capability has a positive and significant effect on new product development and marketing performance and new product development has a positive and significant effect on marketing performance.","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41493187","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}
The research aims to testine empirically the effect of good corporate governance through the managerial ownership, the independent commissioner, and the audit committee toward the company’s value with the financial performance as the mediation variable. The population in this research is manufactur companies that has registered on BEI, with using the purposive sampling technique. The method that used on this research is path analysis.The result of this research shows that a good corporate governance through the managerial ownership, the independent commissioner, and the audit committee is able to increase the company’s financial performance. The managerial ownership does not has any effect to the company’s value, while the independent commissioner, the audit committee, and the financial performance has positive effects to the company’s value. The financial performance can mediate between independent commissioner to the company’s value. The financial value will not be a mediation’s variable between the audit committee to the company’s value.Keywords:Managerial ownershipIndependent commissionerAudit committeeFinancial performanceThe company’s value
{"title":"The Increase of Financial Performance in Mediate the Good Corporate Governance Toward the Company’s Value","authors":"Andi Kartika, Sri Sudarsi, Cahyani Nuswandari","doi":"10.33633/jpeb.v7i1.4555","DOIUrl":"https://doi.org/10.33633/jpeb.v7i1.4555","url":null,"abstract":"The research aims to testine empirically the effect of good corporate governance through the managerial ownership, the independent commissioner, and the audit committee toward the company’s value with the financial performance as the mediation variable. The population in this research is manufactur companies that has registered on BEI, with using the purposive sampling technique. The method that used on this research is path analysis.The result of this research shows that a good corporate governance through the managerial ownership, the independent commissioner, and the audit committee is able to increase the company’s financial performance. The managerial ownership does not has any effect to the company’s value, while the independent commissioner, the audit committee, and the financial performance has positive effects to the company’s value. The financial performance can mediate between independent commissioner to the company’s value. The financial value will not be a mediation’s variable between the audit committee to the company’s value.Keywords:Managerial ownershipIndependent commissionerAudit committeeFinancial performanceThe company’s value ","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47757898","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}
Tax Avoidance is a legal effort made by companies to minimize the payment of their business tax obligations to the tax authorities by taking advantage of existing tax regulation loopholes or those that have not been regulated in statutory regulations. Even if this action is legal, the government does not want it because it is unable to optimize tax revenues. Moreover, the company will benefit from tax avoidance whenever possible. This study aims to determine whether firms’ characteristics variables influence tax avoidance. This study covers a population of 25 coal mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. Using a purposive sampling technique, eight coal mining companies were selected as part of this study. The study uses SPSS data processing tools, and the data is analysed by multiple linear regression analysis. The findings showed that the firm characteristics represented by the variables of size, leverage, age, and sales growth did not affect tax avoidance, while the profitability variable affected tax avoidance. The results indicate that the variability of firm characteristics may explain the Tax Avoidance of 18.9%, while the remaining 81.1% can be explained by other variables. Keywords:sizeprofitabilityleveragesales growthtax avoidance
{"title":"Coal Mining Sub-Sectors in Taxation: An Overview of Characteristic Factors","authors":"Cahya Bagus Permana, Melati Oktafiyani","doi":"10.33633/jpeb.v7i1.4601","DOIUrl":"https://doi.org/10.33633/jpeb.v7i1.4601","url":null,"abstract":"Tax Avoidance is a legal effort made by companies to minimize the payment of their business tax obligations to the tax authorities by taking advantage of existing tax regulation loopholes or those that have not been regulated in statutory regulations. Even if this action is legal, the government does not want it because it is unable to optimize tax revenues. Moreover, the company will benefit from tax avoidance whenever possible. This study aims to determine whether firms’ characteristics variables influence tax avoidance. This study covers a population of 25 coal mining companies listed on the Indonesia Stock Exchange from 2014 to 2019. Using a purposive sampling technique, eight coal mining companies were selected as part of this study. The study uses SPSS data processing tools, and the data is analysed by multiple linear regression analysis. The findings showed that the firm characteristics represented by the variables of size, leverage, age, and sales growth did not affect tax avoidance, while the profitability variable affected tax avoidance. The results indicate that the variability of firm characteristics may explain the Tax Avoidance of 18.9%, while the remaining 81.1% can be explained by other variables. Keywords:sizeprofitabilityleveragesales growthtax avoidance","PeriodicalId":53397,"journal":{"name":"Jurnal Penelitian Ekonomi dan Bisnis","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47259965","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}
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