Kompak :Jurnal Ilmiah Komputerisasi Akuntansi
type: channel
description: Jurnal Ilmiah Komputerisasi Akuntansi (p-ISSN: 1979-116X | e-ISSN: 2621-6248) is a peer-reviewed journal published by Universitas Sains dan Teknologi Komputer (STEKOM). The journal is issued twice a year, in July and December. Its mission is to disseminate, develop, and facilitate research in the fields of Accounting, Economics, and Management, serving as a scholarly platform for lecturers, teachers, researchers, and practitioners across Indonesia. Kompak aims to foster the exchange of knowledge and the dissemination of recent research findings, encouraging academic dialogue and collaboration in the fields of Economics and Management. By publishing high-quality articles, the journal seeks to contribute to both theoretical development and practical advancement in these disciplines.
publisher: Universitas Sains dan Teknologi Komputer
language: en
publication name: Kompak :Jurnal Ilmiah Komputerisasi Akuntansi
issn: 1979-116X
items: Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif
items: Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan
items: Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak
items: Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024
items: Pengaruh Participatory Leadership, Supportive Culture Organization pada Job Satisfaction Dimediasi oleh Work-Life Balance
items: Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia
items: Pengaruh Liquidity, Leverage, Profitability, Sales Growth, dan Firm Size Terhadap Cash Holding
items: Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang
items: Faktor Internal Terhadap Kinerja Keuangan Pada Perusahaan Sektor Barang Food & Beverage
items: Building Financial Resilience of Boarding House Employees Through Financial Literacy
items: Pengaruh Profitabilitas, Likuiditas, Leverage, dan Pertumbuhan Aset terhadap Kebijakan Dividen
items: Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
items: Pengaruh Leverage, Profitabilitas, Sales Growth, terhadap Tax Avoidance: Moderasi Ukuran Perusahaan
items: Analisis Kinerja Sistem Informasi Ekspedisi Nasional Berorientasi Website dan Mobile
items: Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional
items: Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
items: The Effect of ESG on Financial Distress with Gender Diversity Moderating
items: Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
items: Evaluasi Tingkat Komponen Dalam Negeri (TKDN) pada Pekerjaan Elektrikal Proyek Konstruksi Bangunan Gedung Pemerintah: Studi Kasus delapan Proyek
items: Perilaku Manajemen Risiko Dalam Penggunaan Layanan Pinjaman Online
items: Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
items: Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
items: Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
items: Pengaruh Profitabilitas, Leverage, Likuiditas, dan Cash Flow Shock Terhadap Financial Distress
items: Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham
items: Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
items: Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
items: Pengaruh Sustainability Report, Jumlah Rapat Komite Audit, Likuiditas, Leverage, dan Total Perputaran Aset terhadap Profitabilitas di Sektor Pertambangan
items: Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value
items: Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang

Determinasi Pengelolaan Keuangan Mahasiswa Ditinjau dari Tingkat Literasi dan Pola Hidup Konsumtif
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan mahasiswa STIEPARI Semarang asal Nias. Menggunakan pendekatan kuantitatif eksplanatori, data dikumpulkan dari 100 responden yang dipilih melalui teknik simple random sampling dari populasi 134 mahasiswa aktif asal Nias menggunakan rumus Slovin. Pengumpulan data dilakukan selama periode Januari hingga Februari 2026 melalui kuesioner terstruktur berskala Likert dan dianalisis menggunakan regresi linear berganda melalui perangkat lunak SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial literasi keuangan berpengaruh positif dan signifikan, sedangkan gaya hidup berpengaruh negatif dan signifikan terhadap pengelolaan keuangan. Secara simultan, kedua variabel berpengaruh signifikan dan koefisien determinasi (R²) sebesar 0,582, yang menunjukkan bahwa 58,2% variasi pengelolaan keuangan mahasiswa dapat dijelaskan oleh literasi keuangan dan gaya hidup. Temuan ini mengimplikasikan pentingnya penguatan literasi finansial yang diimbangi dengan pembentukan lingkungan yang mendukung gaya hidup produktif bagi mahasiswa perantau.
subject: Articles
  topic: section
subject: literasi keuangan
  topic: keywords
subject: gaya hidup
  topic: keywords
subject: pengelolaan keuangan
  topic: keywords
creator: Marlista Lahagu
creator: Susmono Widagdo
rights: Copyright (c) 2026 Marlista Lahagu, Susmono Widagdo https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 192
ending page: 199
doi: 10.51903/kompak.v19i1.3521

Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan, dan Komite Audit Terhadap Laporan Keberlanjutan
type: item
description: This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.
subject: Articles
  topic: section
subject: Sustainability Reporting
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Audit Committee
  topic: keywords
creator: Arif Maulana
creator: Novera Kristiati Maharani
rights: Copyright (c) 2026 Arif Maulana, Novera Kristiati Maharani https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-12
publication date: 2026-05-12
starting page: 165
ending page: 179
doi: 10.51903/kompak.v19i1.3512

Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak
type: item
description: This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.
subject: Articles
  topic: section
subject: Sikap terhadap e-filing
  topic: keywords
subject: Penerapan e-filing
  topic: keywords
subject: Kepatuhan wajib pajak
  topic: keywords
creator: Siti Nuryanah
creator: Risma Nurhapsari
rights: Copyright (c) 2026 Siti Nuryanah, Risma Nurhapsari https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-16
publication date: 2026-04-16
starting page: 138
ending page: 150
doi: 10.51903/kompak.v19i1.3470

Pengaruh Leverage, Ukuran Perusahaan, Profitabilitas, dan Likuiditas Terhadap Pembayaran Dividen Pada Perusahaan LQ45 Periode 2023-2024
type: item
description: Dividend payment is an important financial decision that reflects a company’s performance and prospects from the perspective of investors. However, companies included in the LQ45 index still experience fluctuations in dividend payment policies from year to year. This study aims to analyze the effect of leverage, firm size, profitability, and liquidity on dividend payments of companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach using secondary data obtained from published financial statements. The sample was selected using a purposive sampling method, resulting in 33 companies with a total of 60 observations. Data analysis was conducted using panel data regression with the assistance of SPSS software. Leverage is measured by the Debt to Asset Ratio (DAR), firm size by the natural logarithm of total assets (LnTA), profitability by Return on Assets (ROA), liquidity by the Current Ratio (CR), and dividend payment by the Dividend Payout Ratio (DPR). The results show that leverage, firm size, profitability, and liquidity simultaneously have a significant effect on dividend payments. Partially, firm size and profitability have a positive and significant effect on dividend payments, while leverage and liquidity do not have a significant effect. These findings indicate that companies with larger firm size and higher profitability tend to have a greater ability to distribute dividends to investors.
subject: Articles
  topic: section
subject: Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Dividend Payout Ratio
  topic: keywords
subject: Liquidity
  topic: keywords
creator: Misael Putra Omega
creator: Royhisar Martahan Simanungkalit
rights: Copyright (c) 2026 Misael Putra Omega, Royhisar M Simanungkalit https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-16
publication date: 2026-04-16
starting page: 151
ending page: 164
doi: 10.51903/kompak.v19i1.3477

Pengaruh Participatory Leadership, Supportive Culture Organization pada Job Satisfaction Dimediasi oleh Work-Life Balance
type: item
description: This study aims to analyze the influence of participatory leadership, supportive organizational culture, and work-life balance on employee job satisfaction. The research method employs a quantitative approach, using SEM-PLS analysis of data collected from PKWT employees at PT Graha Satu Tiga Tujuh. The results show that participatory leadership and supportive organizational culture have a positive and significant effect on job satisfaction, while work-life balance has no proven effect. Furthermore, work-life balance does not mediate the relationship between leadership and organizational culture with job satisfaction. These findings confirm that internal organizational factors, particularly leadership quality and work culture, have a greater impact on employee satisfaction than work-life balance. This study provides practical contributions to human resource management by offering strategies to enhance job satisfaction by strengthening leadership and organizational culture.
subject: Articles
  topic: section
subject: Partisipatory leadership
  topic: keywords
subject: Supportive organizational culture
  topic: keywords
subject: Job satisfaction
  topic: keywords
subject: Work-life balance
  topic: keywords
creator: Yoga Ebeth Cahya Maryanto
creator: Widya Prananta
rights: Copyright (c) 2026 Yoga Ebeth Cahya Maryanto, Widya Prananta https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 94
ending page: 106
doi: 10.51903/kompak.v19i1.3467

Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia
type: item
description: The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.
subject: Articles
  topic: section
subject: Beverage Franchise
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Investment Feasibility
  topic: keywords
subject: Operational Efficiency
  topic: keywords
creator: Erniman Giawa
creator: Dyah Palupiningtyas
rights: Copyright (c) 2026 Erniman Giawa, Dyah Palupiningtyas https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-16
publication date: 2026-04-16
starting page: 128
ending page: 137
doi: 10.51903/kompak.v19i1.3439

Pengaruh Liquidity, Leverage, Profitability, Sales Growth, dan Firm Size Terhadap Cash Holding
type: item
description: This research analyzed the influence of liquidity, leverage, profitability, sales growth, and firm size on cash holdings. The research is quantitative, using secondary data from annual financial reports of primary consumer industries listed on the Indonesia Stock Exchange from 2022 to 2024. Liquidity is measured by the Current Ratio, which is calculated as current assets divided by current liabilities. Leverage, proxied by the Debt-to-Equity Ratio, is measured by total liabilities divided by total equity. Profitability, proxied by Net Profit Margin, is calculated using the formula operating profit divided by sales. Sales Growth is measured as the current total sales minus the previous total sales, divided by the previous total sales, expressed as a %. Firm Size is proxied by the natural logarithm of total assets. Meanwhile, Cash Holding is measured by cash and cash equivalents divided by total assets. This research was conducted using a sample of 174 data points from 58 companies; outliers were removed, resulting in 159 data points from 53 companies. The sampling was done using purposive sampling. The research results indicate that liquidity has a positive effect on cash holding. Leverage has a negative effect on cash holding. Profitability has a positive effect on cash holding. Sales growth has a positive effect on cash holdings. Firm size has a positive effect on cash holding.
subject: Articles
  topic: section
subject: Liquidity
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Cash Holding
  topic: keywords
creator: Shafa Almaidah YefriNanda
creator: M Hendri Yan Nyale
rights: Copyright (c) 2026 Shafa Almaidah YefriNanda, M Hendri Yan Nyale https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 107
ending page: 115
doi: 10.51903/kompak.v19i1.3430

Faktor-Faktor yang Mempengaruhi Implementasi SAK EMKM pada UMKM di Kota Semarang
type: item
description: This study aims to analyse the factors influencing the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Specifically, it examines the effects of accounting understanding, information technology utilisation, and MSME owners’ perceptions on SAK EMKM implementation, with SAK EMKM socialisation as a moderating variable. The research employs a quantitative approach using primary data collected through questionnaires distributed to 109 MSME actors selected through purposive sampling. Data were analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM) to evaluate relationships among variables. The results indicate that accounting understanding and MSME owners’ perceptions have a positive and significant effect on the implementation of SAK EMKM. Meanwhile, information technology utilisation shows a significant but suboptimal impact, as technology is still primarily used for operational purposes rather than for financial reporting. In addition, SAK EMKM socialisation does not significantly moderate the relationships between the independent variables and SAK EMKM implementation. The originality of this study lies in the inclusion of SAK EMKM socialisation as a moderating variable and the focus on MSMEs in Semarang City as the research context. This study contributes to the development of accounting practices for MSMEs by emphasising the importance of internal capacity building and more practical-oriented socialisation programs to improve the quality of financial reporting.
subject: Articles
  topic: section
subject: Implementasi SAK EMKM
  topic: keywords
subject: Pemahaman SAK EMKM
  topic: keywords
subject: Pemanfaatan Teknologi Informasi
  topic: keywords
subject: Persepsi Pelaku UMKM
  topic: keywords
subject: Sosialisasi SAK EMKM
  topic: keywords
creator: Nia Abellia Pasaribu
creator: Niswah Baroroh
rights: Copyright (c) 2026 Nia Abellia Pasaribu, Niswah Baroroh https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-05
publication date: 2026-02-05
starting page: 33
ending page: 45
doi: 10.51903/kompak.v19i1.3426

Faktor Internal Terhadap Kinerja Keuangan Pada Perusahaan Sektor Barang Food & Beverage
type: item
description: This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability
subject: Articles
  topic: section
subject: Return on Assets
  topic: keywords
subject: Company Size
  topic: keywords
subject: Net Working Capital
  topic: keywords
subject: Operating Efficiency
  topic: keywords
subject: Liquidity Leverage Food & Beverage
  topic: keywords
creator: Daniel Daniel
creator: Hermanto Hermanto
rights: Copyright (c) 2026 Daniel Daniel, Hermanto Hermanto https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-06
publication date: 2026-04-06
starting page: 116
ending page: 127
doi: 10.51903/kompak.v19i1.3423

Building Financial Resilience of Boarding House Employees Through Financial Literacy
type: item
description: Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, followed by a qualitative phase (n=15) using thematic analysis. Results indicate that financial literacy (β=0.312; p<0.01) and financial attitude (β=0.387; p<0.01) have significant positive effects, while economic pressure has a negative effect (β=-0.256; p<0.01) on financial management behavior. The model explains 52.4% of the variance in financial management behavior. Financial management behavior significantly mediates the relationship between financial literacy and financial resilience. The qualitative phase identified five adaptive strategies: strict budgeting, income diversification, strategic saving, social network utilization, and financial technology adoption. This study contributes to the literature by exploring an understudied population and integrating the economic pressure perspective into financial behavior models.
subject: Articles
  topic: section
subject: Boarding House Employees
  topic: keywords
subject: Economic Pressure
  topic: keywords
subject: Financial Literacy
  topic: keywords
subject: Financial Management-Behavior
  topic: keywords
subject: Financial Resilience
  topic: keywords
creator: Niat Sevin Arni Putri Gulo
creator: Dyah Palupiningtyas
rights: Copyright (c) 2026 Niat Sevin Arni Putri Gulo, Dyah Palupiningtyas https://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-01
publication date: 2026-05-01
starting page: 180
ending page: 191
doi: 10.51903/kompak.v19i1.3414

Pengaruh Profitabilitas, Likuiditas, Leverage, dan Pertumbuhan Aset terhadap Kebijakan Dividen
type: item
description: The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Leverage
  topic: keywords
subject: Asset growth
  topic: keywords
subject: Dividend policy
  topic: keywords
creator: Misce Lina Rizki
creator: Yanuar Ramadhan
rights: Copyright (c) 2026 Misce Lina Rizki, Yanuar Ramadhan https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 85
ending page: 93
doi: 10.51903/kompak.v19i1.3413

Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024
type: item
description: This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism
subject: Articles
  topic: section
subject: Board Size
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitability
  topic: keywords
subject: Tax Aggressiveness
  topic: keywords
creator: Ayu Putri Lestari
creator: Heri Yanto
rights: Copyright (c) 2026 Ayu Putri Lestari, Heri Yanto https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 71
ending page: 84
doi: 10.51903/kompak.v19i1.3411

Pengaruh Leverage, Profitabilitas, Sales Growth, terhadap Tax Avoidance: Moderasi Ukuran Perusahaan
type: item
description: Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.
subject: Articles
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Leverage
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: sales growth
  topic: keywords
subject: Ukuran perusahaan
  topic: keywords
creator: Atika Rizky Ramadhani
creator: Fachrurrozie Fachrurrozie
rights: Copyright (c) 2026 Atika Rizky Ramadhani, Fachrurrozie Fachrurrozie https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 63
ending page: 70
doi: 10.51903/kompak.v19i1.3409

Analisis Kinerja Sistem Informasi Ekspedisi Nasional Berorientasi Website dan Mobile
type: item
description: This study aims to evaluate the performance of digital information systems, including websites and mobile applications, used by national expedition companies in Indonesia, using standardized technical indicators from Google Web.dev. This research employs a descriptive and evaluative approach with purposive sampling. The research objects comprise five major national expedition companies: JNE, J&T Express, SiCepat, Pos Indonesia, and Lion Parcel. The evaluation is conducted using four main indicators: Performance, Accessibility, Best Practices, and Search Engine Optimization (SEO). The results indicate that, in general, the digital information systems of national expedition companies function adequately; however, there are notable performance variations among companies, particularly in terms of loading speed and mobile performance. Pos Indonesia demonstrates the most balanced overall performance, while several other companies require further optimization, especially in performance efficiency and SEO. This study contributes to the literature by providing an objective technical evaluation of expedition information systems and offering practical recommendations to improve digital service quality, enabling faster, more secure, and more responsive logistics services in a highly competitive industry.
subject: Articles
  topic: section
subject: Digital Information System
  topic: keywords
subject: National Expedition
  topic: keywords
subject: Website
  topic: keywords
subject: Mobile Application
  topic: keywords
subject: Performance Evaluation
  topic: keywords
creator: Puti Indah Balqis A
creator: Agus Munandar
rights: Copyright (c) 2026 Puti Indah Balqis A, Agus Munandar https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-09
publication date: 2026-03-09
starting page: 46
ending page: 62
doi: 10.51903/kompak.v19i1.3397

Strategi Pengelolaan Arus Kas Untuk Keberlanjutan Usaha Kue Tradisional
type: item
description: Penelitian ini bertujuan untuk menganalisis strategi pengelolaan arus kas dalam mendukung keberlanjutan usaha kue tradisional dengan mengambil studi kasus pada Toko Roti Ganjel Rel Ambarawa. Pengelolaan arus kas yang efektif merupakan faktor krusial dalam menjaga keberlangsungan usaha kecil dan menengah, khususnya pada industri makanan tradisional yang menghadapi tantangan fluktuasi permintaan musiman dan persaingan dengan produk modern. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus melalui observasi langsung, wawancara mendalam dengan pemilik usaha, serta analisis dokumen keuangan selama periode enam bulan. Hasil penelitian menunjukkan bahwa Toko Roti Ganjel Rel Ambarawa menerapkan beberapa strategi kunci dalam pengelolaan arus kas, meliputi sistem pencatatan keuangan harian yang terstruktur, pengelolaan persediaan berbasis permintaan historis, diversifikasi produk untuk menstabilkan pendapatan, serta penerapan kebijakan kredit yang ketat kepada pelanggan. Strategi-strategi tersebut terbukti efektif dalam menjaga likuiditas usaha dengan rasio kas rata-rata sebesar 1,8 dan periode perputaran kas selama 15 hari. Temuan penelitian ini memberikan kontribusi praktis bagi pelaku usaha kue tradisional dalam merancang sistem pengelolaan arus kas yang berkelanjutan serta kontribusi teoretis dalam pengembangan model manajemen keuangan untuk usaha mikro kecil dan menengah sektor kuliner tradisional.
subject: Articles
  topic: section
subject: Keberlanjutan
  topic: keywords
subject: Pengelolaan Arus Kas
  topic: keywords
subject: UMKM
  topic: keywords
subject: Usaha
  topic: keywords
creator: Pastiani Putri Halawa
creator: Ray Octafian
rights: Copyright (c) 2026 Pastiani Putri Halawa, Ray Octafian https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 24
ending page: 32
doi: 10.51903/kompak.v19i1.3378

Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability
type: item
description: Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.
subject: Articles
  topic: section
subject: Fixed Asset Intensity
  topic: keywords
subject: Leverage Profitability
  topic: keywords
subject: Tax Management
  topic: keywords
creator: Marshia Loanza
creator: Wendy Salim Saputra
rights: Copyright (c) 2026 Marshia Loanza, Wendy Salim Saputra https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-28
publication date: 2026-01-28
starting page: 12
ending page: 23
doi: 10.51903/kompak.v19i1.3373

The Effect of ESG on Financial Distress with Gender Diversity Moderating
type: item
description: This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.
subject: Articles
  topic: section
subject: ESG Performance
  topic: keywords
subject: Financial Distress
  topic: keywords
subject: Gender Diversity
  topic: keywords
creator: Aminatul Barikah
creator: Suwarno Suwarno
rights: Copyright (c) 2025 Aminatul Barikah, Suwarno Suwarno https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 794
ending page: 804
doi: 10.51903/kompak.v18i2.3363

Pengaruh Struktur Kepemilikan terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi
type: item
description: This study empirically examines the effects of ownership structure, including managerial, institutional, and public ownership, on tax avoidance practices, using profitability as a moderating variable. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX), from which a sample was selected using purposive sampling. A total of 330 observations were collected from 110 manufacturing companies for the period 2022–2024. The variables were tested using multiple linear regression in EViews 12. This study expands on previous research by using profitability as a moderating variable that can influence the relationship between ownership structure and tax avoidance. The results show that institutional ownership has a negative and significant effect on tax avoidance practices. An increase in institutional share ownership can reduce tax avoidance practices. Meanwhile, managerial and public ownership do not affect tax avoidance practices. In the moderation test, profitability strengthened the effect of managerial and institutional ownership on tax avoidance. Still, it did not moderate the impact between public ownership and tax avoidance.
subject: Articles
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Kepemilikan Manajerial
  topic: keywords
subject: Kepemilikan Institusional
  topic: keywords
subject: Kepemilikan Publik
  topic: keywords
subject: Profitabilitas
  topic: keywords
creator: Dwi Eni Sulistiyani
creator: Fitrarena Widhi Rizkyana
rights: Copyright (c) 2025 Dwi Eni Sulistiyani, Fitrarena Widhi Rizkyana https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 783
ending page: 793
doi: 10.51903/kompak.v18i2.3362

Evaluasi Tingkat Komponen Dalam Negeri (TKDN) pada Pekerjaan Elektrikal Proyek Konstruksi Bangunan Gedung Pemerintah: Studi Kasus delapan Proyek
type: item
description: Penelitian ini bertujuan untuk mengevaluasi implementasi Tingkat Komponen Dalam Negeri (TKDN) pada pekerjaan elektrikal proyek konstruksi bangunan gedung pemerintah di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif deskriptif–evaluatif melalui studi kasus pada delapan lokasi proyek pemerintah. Evaluasi dilakukan terhadap capaian TKDN pada pekerjaan MVMDP, LVMDP, pemasangan kabel, pencahayaan, genset, trafo distribusi, dan biaya transportasi berdasarkan dokumen kontrak dan ketentuan regulasi yang berlaku. Hasil penelitian menunjukkan bahwa capaian TKDN antar proyek sangat bervariasi, dengan kecenderungan nilai TKDN rendah pada komponen berteknologi tinggi dan proyek di luar Pulau Jawa. Temuan ini mengindikasikan bahwa keterbatasan material lokal dan ketimpangan distribusi industri menjadi tantangan utama dalam implementasi TKDN. Penelitian ini memberikan kontribusi empiris dalam mengevaluasi kebijakan TKDN pada pekerjaan elektrikal serta menjadi dasar rekomendasi kebijakan peningkatan TKDN yang lebih terarah.
subject: Articles
  topic: section
subject: bahan baku lokal
  topic: keywords
subject: proyek pemerintah
  topic: keywords
subject: proyek elektrikal
  topic: keywords
subject: proyek konstruksi
  topic: keywords
creator: Mas’ud Dohim
creator: Dyah Erny Herwindiati
creator: Endah Murtiana Sari
rights: Copyright (c) 2025 Mas’ud Dohim, Dyah Erny Herwindiati, Endah Murtiana Sari https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 774
ending page: 782
doi: 10.51903/kompak.v18i2.3357

Perilaku Manajemen Risiko Dalam Penggunaan Layanan Pinjaman Online
type: item
description: Fenomena meningkatnya penggunaan layanan pinjaman online di kalangan mahasiswa menimbulkan kekhawatiran terhadap potensi risiko finansial yang dapat mengganggu kesejahteraan dan performa akademik mereka. Penelitian ini bertujuan untuk mengeksplorasi dan menganalisis perilaku manajemen risiko mahasiswa STIEPARI Semarang dalam penggunaan layanan pinjaman online, mengidentifikasi faktor-faktor yang memengaruhi pembentukan perilaku tersebut, serta memahami implikasinya terhadap kesejahteraan finansial mahasiswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain fenomenologi, melibatkan 14 mahasiswa sebagai informan utama. Temuan menunjukkan adanya kesenjangan substansial antara pemahaman konseptual mahasiswa tentang risiko dengan praktik aktual dalam pengambilan keputusan finansial, di mana mahasiswa dengan latar belakang pendidikan ekonomi tidak selalu menunjukkan perilaku manajemen risiko yang lebih baik. Rekomendasi penelitian mencakup pengembangan program edukasi berbasis experiential learning, implementasi sistem mentoring oleh mahasiswa senior, dan pembentukan early warning system untuk mendeteksi mahasiswa berisiko mengalami masalah kredit.
subject: Articles
  topic: section
subject: Manajemen Risiko
  topic: keywords
subject: Layanan
  topic: keywords
subject: Perilaku
  topic: keywords
subject: Pinjaman Online
  topic: keywords
creator: Friderikus Zebua
creator: Ray Octafian
rights: Copyright (c) 2025 Friderikus Zebua, Ray Octafian https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 765
ending page: 773
doi: 10.51903/kompak.v18i2.3353

Pengaruh Leverage, Komisaris Independen dan Ukuran Dewan Komisaris Terhadap Pengungkapan Enterprise Risk Management
type: item
description: This study investigates the relationship between corporate governance characteristics, financial structure, and Enterprise Risk Management (ERM) disclosure in Indonesian non-financial firms. Focusing on manufacturing companies listed on the Indonesia Stock Exchange in 2023, the analysis examines whether board size, the proportion of independent commissioners, and leverage influence the extent of ERM disclosure. Using a quantitative approach, multiple linear regression is applied to secondary data obtained from firms’ annual reports. The findings indicate that board size and the proportion of independent commissioners do not have a significant effect on ERM disclosure, while leverage exhibits a positive and significant relationship. This result suggests that firms with higher debt levels are more inclined to enhance risk disclosure as a mechanism to address information asymmetry and demonstrate accountability to investors and creditors. The study contributes to the ERM and corporate governance literature by providing evidence from an emerging market setting and highlighting the practical importance of financial structure in shaping risk transparency, offering relevant insights for corporate decision-makers and regulators to strengthen sustainable risk management practices.
subject: Articles
  topic: section
subject: Leverage
  topic: keywords
subject: Independent Commissioners
  topic: keywords
subject: Board Size
  topic: keywords
subject: Enterprise Risk Management Disclosure
  topic: keywords
creator: Nabila Dwi Pratiwi
creator: Tumirin Tumirin
rights: Copyright (c) 2025 Nabila Dwi Pratiwi, Tumirin Tumirin https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 754
ending page: 764
doi: 10.51903/kompak.v18i2.3333

Pengaruh Sales Growth, Capital Intensity, Earnings Management Terhadap Tax Avoidance: Moderasi Company Size
type: item
description: Tax avoidance can be detrimental to the country because it reduces the state's revenue. This study aims to analyze the effect of sales growth, capital intensity, and earnings management on tax avoidance with company size as a moderating variable. The population of this study comprises 221 manufacturing companies listed on the IDX in 2020-2024, with a sample of 64 companies selected via purposive sampling based on specific criteria, yielding a total of 320 observations analyzed using panel data regression (E-Views 12). The results show that sales growth directly affects tax avoidance, and company size moderates the relationship between sales growth and tax avoidance. However, capital intensity and earnings management do not have a significant effect, and company size cannot moderate the relationship between capital intensity and earnings management with tax avoidance. These findings emphasize that high sales growth can encourage companies to comply with tax regulations, thereby reducing tax avoidance, and that this effect can be suppressed by large company size due to greater reputational pressure and scrutiny. This study expands on previous research by making company size a moderating variable in the relationship between sales growth, capital intensity, and earnings management and tax avoidance.
subject: Articles
  topic: section
subject: Sales Growth
  topic: keywords
subject: Capital Intensity
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Tax Avoidance
  topic: keywords
subject: Company Size
  topic: keywords
creator: Diva Septia Saputri
creator: Fitrarena Widhi Rizkyana
rights: Copyright (c) 2025 Diva Septia Saputri, Fitrarena Widhi Rizkyana https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 676
ending page: 688
doi: 10.51903/kompak.v18i2.3298

Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
type: item
description: This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.
subject: Articles
  topic: section
subject: Environmental, Social & Governance
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: Enterprise Resource Planning
  topic: keywords
subject: Tax Avoidance
  topic: keywords
creator: Anis Lestari
creator: Agus Munandar
rights: Copyright (c) 2025 Anis Lestari, Agus Munandar https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 689
ending page: 699
doi: 10.51903/kompak.v18i2.3295

Pengaruh Profitabilitas, Leverage, Likuiditas, dan Cash Flow Shock Terhadap Financial Distress
type: item
description: This study aims to evaluate the effects of profitability, leverage, liquidity, and cash-flow shocks on the financial distress of companies in the hotel, restaurant, and tourism subsector listed on the Indonesia Stock Exchange during the period 2021 to 2024. The research approach employed is quantitative, using logistic regression analysis. The data analyzed are secondary data obtained from the annual financial statements of the respective companies. The results of the study indicate that, simultaneously, the four independent variables significantly influence financial distress. However, based on partial testing, each variable, namely Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), and cash flow shock, does not show a significant relationship with financial distress. These findings imply that the risk of financial distress in this industry cannot be explained solely through a single financial indicator; instead, a more holistic approach is required. This study provides essential contributions to both management and investors in assessing companies' financial condition and formulating appropriate strategic decisions.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Cash Flow Shock
  topic: keywords
creator: Rokana Syifaiyah
creator: Andri Mauludi
rights: Copyright (c) 2025 Rokana Syifaiyah, Andri Mauludi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 713
ending page: 724
doi: 10.51903/kompak.v18i2.3288

Pengaruh Probabilitas Financial Distress, Ukuran Perusahaan, Likuiditas, Arus Kas Operasi, dan Laba Akuntansi terhadap Pengembalian Saham
type: item
description: In the investment world, stock returns are the leading indicator of a company’s performance and the basis for investor decision-making in the capital market. Fluctuations in stock returns reflect market expectations of the company’s prospects. The retail sector in Indonesia is facing significant pressure from post-pandemic shifts in consumer behavior and increased competition. This study aims to analyze the effect of financial distress, company size, liquidity, operating cash flow, and accounting profit on stock returns in retail sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021 to 2023. This type of research is causally associated with a quantitative approach. The data used is secondary, in the form of financial statements from retail companies. The sampling technique used was purposive, yielding a total of 39 data points from 13 retail companies. Data testing was carried out using SPSS version 24. The results showed that partially, the variables of financial distress, company size, liquidity, and accounting profit had no significant effect on stock returns. Meanwhile, operating cash flow positively impacts stock returns. These findings indicate that fundamental indicators are not always the main determinants of stock returns. Therefore, investors are advised also to consider external factors such as market sentiment, macroeconomic conditions, and government policies that may have a greater influence on stock performance in the capital market.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Operating Cash Flow
  topic: keywords
subject: Accounting Profit
  topic: keywords
subject: Stock Return
  topic: keywords
creator: Erika Maulita
creator: M Hendri Yan Nyale
rights: Copyright (c) 2025 Erika Maulita, M Hendri Yan Nyale https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 700
ending page: 712
doi: 10.51903/kompak.v18i2.3281

Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Food and Beverage yang Terdaftar di BEI Tahun 2020-2024
type: item
description: This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Profitability is measured by Return On Assets (ROA), leverage by Debt to Equity Ratio (DER), and liquidity by Current Ratio (CR), while firm value is proxied by Price to Book Value (PBV). The study employs a quantitative approach using multiple linear regression analysis. The sample consists of 25 companies selected through purposive sampling, with a total of 125 secondary data observations obtained from annual financial statements. The results indicate that, partially, profitability, financial risk, and liquidity have a positive and significant effect on firm value. Simultaneously, the three independent variables also significantly affect firm value, with an adjusted R² of 43.4%, meaning that 56.6% of the variation in firm value is explained by other factors outside the model. These findings support agency theory and signaling theory, which suggest that strong financial performance, optimal debt management, and adequate liquidity provide positive signals to investors, thereby enhancing firm value.
subject: Articles
  topic: section
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Company Value
  topic: keywords
creator: Via Angeline Firdaus
creator: Andri Mauludi
rights: Copyright (c) 2025 Via Angeline Firdaus, Andri Mauludi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 666
ending page: 675
doi: 10.51903/kompak.v18i2.3280

Pengaruh Ukuran Perusahaan, Pertumbuhan Aset, Struktur Aset, Tingkat Utang, dan Perputaran Total Aset Terhadap Profitabilitas
type: item
description: This study examines how company size, asset growth, tangibility, leverage, and total asset turnover affect profitability in consumer manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2023, using secondary data collected via purposive sampling. The independent variables in this study include the natural logarithm of total assets, asset growth (this year’s total assets relative to the previous year), and tangibility (the fixed asset ratio to total assets). Leverage uses the debt-to-asset ratio, and total asset turnover uses the total asset turnover ratio, while the dependent variable of profitability uses return on assets. Of the 108 companies in the population, 19 that met the research sample criteria were selected, yielding 95 observations. Data analysis was conducted using multiple linear regression, accompanied by classical assumption tests and hypothesis testing through F-tests and t-tests. The findings of this study reveal that asset growth has a significant positive effect on profitability, while leverage shows a significant negative effect. However, firm size, tangibility, and total asset turnover do not exhibit significant relationships with profitability. This study contributes both theoretically and practically to understanding the internal determinants of financial performance in the consumer sector and serves as a reference for management.
subject: Articles
  topic: section
subject: Firm Size
  topic: keywords
subject: Asset Growth
  topic: keywords
subject: Tangibility
  topic: keywords
subject: Leverage
  topic: keywords
subject: Total Asset Turnover
  topic: keywords
subject: Profitability
  topic: keywords
creator: Alika Farikha Salsabila
creator: Eny Purwaningsih
rights: Copyright (c) 2025 Alika Farikha Salsabila, Eny Purwaningsih https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-24
publication date: 2025-12-24
starting page: 654
ending page: 665
doi: 10.51903/kompak.v18i2.3268

Pengaruh Sustainability Report, Jumlah Rapat Komite Audit, Likuiditas, Leverage, dan Total Perputaran Aset terhadap Profitabilitas di Sektor Pertambangan
type: item
description: This study aims to analyze the effect of sustainability report disclosure, audit committee meeting frequency, liquidity, leverage, and total asset turnover on profitability in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Profitability is measured using Return on Equity (ROE). This research adopts a quantitative approach using secondary data obtained from annual financial statements and sustainability reports. The sample was selected using purposive sampling, yielding 34 mining companies with 102 observations in total. Multiple linear regression analysis was employed after fulfilling classical assumption tests. The results indicate that sustainability report disclosure, audit committee meetings, liquidity, leverage, and total asset turnover simultaneously have a significant effect on profitability. However, partially, total asset turnover has a positive and significant impact on profitability. Meanwhile, sustainability report disclosure, audit committee meeting frequency, liquidity, and leverage do not significantly affect profitability. These findings suggest that asset utilization efficiency plays a crucial role in improving profitability in the mining sector. This study is expected to provide insights for companies, investors, and regulators to understand the determinants of profitability better and to support improved corporate governance and financial decision-making in mining companies.
subject: Articles
  topic: section
subject: Sustainability Report
  topic: keywords
subject: Audit Committee Meetings
  topic: keywords
subject: Total Asset Turnover
  topic: keywords
subject: Profitability
  topic: keywords
creator: Nabila Rahmadani
creator: Yulazri
rights: Copyright (c) 2025 Nabila Rahmadani, Yulazri https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-28
publication date: 2025-12-28
starting page: 744
ending page: 753
doi: 10.51903/kompak.v18i2.3261

Pengaruh Total Asset Turnover, Return on Assets, Debt to Equity Ratio, Stock Return, dan Firm Size terhadap Firm Value
type: item
description: This study evaluates the impact of TATO, ROA, DER, stock returns, and firm size on company value (PBV) for 28 infrastructure companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The background to this research is the crucial role of the infrastructure sector amid government budget dynamics that affect corporate performance and investor perception. The results show that ROA, DER, and stock returns have a significant positive effect on company value. This indicates that high profitability, optimal debt management, and good stock returns send positive signals to the market. Conversely, TATO was found to have a significant negative effect, reflecting that inefficiencies in asset management can reduce investor confidence. Meanwhile, firm size had no significant impact on company value. This study recommends that investors use ROA, DER, and stock return as key indicators in decision-making. At the same time, companies are advised to optimise profitability and debt management to enhance their value in the eyes of investors.
subject: Articles
  topic: section
subject: Total Asset Turnover
  topic: keywords
subject: Return on Assets
  topic: keywords
subject: Debt to Equity Ratio
  topic: keywords
subject: Stock Return
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Khalila Salma Destiana
creator: M Hendri Yan Nyale
rights: Copyright (c) 2025 Khalila Salma Destiana, M Hendri Yan Nyale https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-10
publication date: 2025-12-10
starting page: 642
ending page: 653
doi: 10.51903/kompak.v18i2.3213

Analisis Pegaruh Kebijakan Pajak, Norma Subjektif dan Kinerja Keuangan terhadap Kepatuhan Pajak UMKM di Kota Semarang
type: item
description: Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies
subject: Articles
  topic: section
subject: Tax policy
  topic: keywords
subject: Subjective Norms
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Tax Compliance
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Patria Nurmala Oktafia
creator: Hardiwinoto Hardiwinoto
creator: Andwiani Sinarasri
creator: Ayu Noviani Hanum
rights: Copyright (c) 2026 Patria Nurmala Oktafia, Hardiwinoto Hardiwinoto, Andwiani Sinarasri, Ayu Noviani Hanum https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 01
ending page: 11
doi: 10.51903/kompak.v19i1.3212