{"id":"https://openalex.org/W7220109256","doi":null,"title":"Pengaruh Pajak Penghasilan, Profitabilitas, dan Arus Kas Investasi terhadap Kinerja Keuangan","display_name":"Pengaruh Pajak Penghasilan, Profitabilitas, dan Arus Kas Investasi terhadap Kinerja Keuangan","publication_year":2026,"publication_date":"2026-08-04","ids":{"openalex":"https://openalex.org/W7220109256"},"language":"en","primary_location":{"id":"pmh:oai:ojs2.pustakajurnal.web.id:article/300","doi":null,"is_oa":true,"landing_page_url":"https://pustakajurnal.web.id/index.php/jasi/article/view/300","pdf_url":"https://pustakajurnal.web.id/index.php/jasi/article/download/300/230","source":{"id":"https://openalex.org/S7407077816","display_name":"Jurnal Akuntansi dan Sistem Informasi","issn_l":"3123-4496","issn":["3123-4496"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3123-4496","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://pustakajurnal.web.id/index.php/jasi/article/download/300/230","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157229889","display_name":"Rachmat Muslim","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rachmat Muslim","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084568799","display_name":"David Pangaribuan","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"David Pangaribuan","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5086796278","display_name":"Yayan Hendayana","orcid":"https://orcid.org/0000-0002-5063-7937","observed_orcids":["https://orcid.org/0000-0002-5063-7937"]},"institutions":[{"id":"https://openalex.org/I4210093825","display_name":"Universitas Bhayangkara Jakarta Raya","ror":"https://ror.org/00kjhnt51","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210093825"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Yayan Hendayana","raw_affiliation_strings":["Universitas Bhayangkara Jakarta Raya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bhayangkara Jakarta Raya","institution_ids":["https://openalex.org/I4210093825"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210093825"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.81892826,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.7925000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.7925000190734863,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.05860000103712082,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.05009999871253967,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.9810000061988831},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9950000047683716},{"id":"https://openalex.org/keywords/investing-cash-flow","display_name":"investing cash flow","score":0.9710000157356262},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.9819999933242798},{"id":"https://openalex.org/keywords/non-bank-companies","display_name":"non-bank companies","score":0.7929999828338623},{"id":"https://openalex.org/keywords/finance-companies","display_name":"finance companies","score":0.875},{"id":"https://openalex.org/keywords/indonesia-stock-exchange-listed-companies","display_name":"Indonesia Stock Exchange listed companies","score":0.8050000071525574}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4408000111579895},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.43779999017715454},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.40639999508857727},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.3555999994277954},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.3156999945640564},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24740000069141388},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.2401999980211258},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.21119999885559082},{"id":"https://openalex.org/C2779709291","wikidata":"https://www.wikidata.org/wiki/Q15699608","display_name":"Intervening variable","level":3,"score":0.1867000013589859},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.17430000007152557}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.pustakajurnal.web.id:article/300","doi":null,"is_oa":true,"landing_page_url":"https://pustakajurnal.web.id/index.php/jasi/article/view/300","pdf_url":"https://pustakajurnal.web.id/index.php/jasi/article/download/300/230","source":{"id":"https://openalex.org/S7407077816","display_name":"Jurnal Akuntansi dan Sistem Informasi","issn_l":"3123-4496","issn":["3123-4496"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3123-4496","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.pustakajurnal.web.id:article/300","doi":null,"is_oa":true,"landing_page_url":"https://pustakajurnal.web.id/index.php/jasi/article/view/300","pdf_url":"https://pustakajurnal.web.id/index.php/jasi/article/download/300/230","source":{"id":"https://openalex.org/S7407077816","display_name":"Jurnal Akuntansi dan Sistem Informasi","issn_l":"3123-4496","issn":["3123-4496"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3123-4496","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"score":0.9211000204086304,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220109256.pdf","grobid_xml":"https://content.openalex.org/works/W7220109256.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7204498299","https://openalex.org/W7133122743","https://openalex.org/W7215100122","https://openalex.org/W7218216195","https://openalex.org/W3123384126","https://openalex.org/W2956457747","https://openalex.org/W7214665616","https://openalex.org/W7204640756","https://openalex.org/W3049581937","https://openalex.org/W7125967000"],"abstract_inverted_index":{"Penelitian":[0,28],"ini":[1],"bertujuan":[2],"menganalisis":[3],"pengaruh":[4],"pajak":[5,76,107],"penghasilan,":[6,108],"profitabilitas,":[7,109],"dan":[8,17,54,70,78,110],"arus":[9,79,111],"kas":[10,80,112],"investasi":[11,81],"terhadap":[12,72,91],"kinerja":[13,73,92,102],"keuangan":[14,103],"perusahaan":[15,18,39],"non-perbankan":[16],"pembiayaan":[19],"yang":[20],"terdaftar":[21],"di":[22,119],"Bursa":[23],"Efek":[24],"Indonesia":[25],"periode":[26],"2020\u20132024.":[27],"menggunakan":[29,46],"pendekatan":[30],"kuantitatif":[31],"dengan":[32,50],"metode":[33],"purposive":[34],"sampling":[35],"sehingga":[36],"diperoleh":[37],"20":[38],"atau":[40],"100":[41],"observasi.":[42],"Analisis":[43],"data":[44,48],"dilakukan":[45],"regresi":[47],"panel":[49],"bantuan":[51],"EViews":[52],"12,":[53],"Random":[55],"Effect":[56],"Model":[57],"(REM)":[58],"dipilih":[59],"sebagai":[60],"model":[61],"terbaik.":[62],"Hasil":[63],"penelitian":[64],"menunjukkan":[65,99],"bahwa":[66,100],"profitabilitas":[67],"berpengaruh":[68,83,89],"positif":[69],"signifikan":[71,90],"keuangan,":[74],"sedangkan":[75,114],"penghasilan":[77],"tidak":[82],"signifikan.":[84],"Secara":[85],"simultan,":[86],"ketiga":[87],"variabel":[88],"keuangan.":[93],"Nilai":[94],"Adjusted":[95],"R\u00b2":[96],"sebesar":[97],"39,9%":[98],"variasi":[101],"dapat":[104],"dijelaskan":[105],"oleh":[106],"investasi,":[113],"sisanya":[115],"dipengaruhi":[116],"faktor":[117],"lain":[118],"luar":[120],"model.":[121]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2026-10-05T00:00:00"}
