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Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Piutang, Dan Perputaran Persediaan Terhadap Profitabilitas : Studi Empiris Pada Perusahaan Pertambangan Periode 2020-2024
Istiqomah Istiqomah
; Indah Rahayu Lestari
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 5
(2025)
Profitability is one of the most important indicators for assessing a company's financial performance, as reflects the extent to which management efficiently manages resources to generate profits for the company. The purpose of this study was to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample was select...
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Pengaruh Profitabilitas, Sales Growth, Beban Pajak Tangguhan, dan Capital Intensity terhadap Tax Avoidance
Eprilya Setyorini
; Indah Rahayu Lestari
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 1
(2025)
This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear...
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