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IMPLIKASI PENGHINDARAN PAJAK, PERENCANAAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ENERGI 2020‑2024
Jurnal Akuntansi, Keuangan dan Auditing
Vol 6
, No 2
(2026)
ABSTRACT
Companies registered on the Indonesia Stock Exchange in the energy industry from 2020 to 2024 will have their company value analysed for tax avoidance, tax planning, leverage, and firm size. There were 119 observations that fulfilled the sample requirements in this quantitative investigation that used a purposive sampling strategy. Using IBM SPSS Statistics 25, we ran numerous linear regressions on the data. A negative and statistically significant effect of tax avoidance on firm value...
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When the fear of being left behind becomes a burden: A correlational study between fear of missing out and psychological distress among millennials
Life in the modern era has been characterized by increased social media use and heightened psychological pressures among millennials, including anxiety, stress, and depression. Fear of missing out (FoMO), defined as the apprehension of being left behind from others’ social experiences, may contribute to elevated psychological distress. This study aimed to examine the relationship between FoMO and psychological distress among millennials. This study employed a quantitative approach with a bivaria...
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The contribution of emotional intelligence and achievement motivation to the grit of scholarship recipients
This study aims to examine the contribution of emotional intelligence and achievement motivation to grit among scholarship recipient students, with a comparison between science (exact) and non-science (non-exact) fields. Using an ex post facto design, the participants were 350 scholarship recipients at Universitas Negeri Semarang selected through proportional stratified random sampling. Data were collected using the Schutte Emotional Intelligence Scale (SEIS), Achievement Motivation Scale, and G...
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The role of self-worth in mediating the influence of fairness on psychological wellbeing of senior high school students
This study examines the role of self-worth as a mediator in the relationship between fairness and psychological wellbeing among senior high school students. A total of 400 senior high school students from Central Java participated in this research through an online survey utilizing the Student Fairness Scale, Self-Worth Scale, and Psychological Wellbeing Scale instruments. Data were analyzed using structural equation modeling (SEM). The results demonstrated that fairness had a significant positi...
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Perfectionism of gifted students’ long term psychological impact: A qualitative study
Rahmawati, Ajeng Intan Nur
; Hidayah, Nur
; Muslihati , Muslihati
; Rahman, Diniy Hidayatur
; Ariffudin, Imam
Gifted students often perform under pressure and high expectations while also carrying perfectionistic standards. This study analyzes the psychological impact on gifted students and giftedness program alumni with high perfectionism. The research design used a phenomenological study and utilized a purposive sampling technique on five subjects. Data were collected through semi-structured interviews, using thematic analysis assisted by NVivo 12 software. Validity testing in this study included jour...
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Internalization of spiritual teachings Sheikh Ahmad Mutamakkin in the formulation of integrative sufi counseling
This study aims to develop an integrative Sufi counseling model grounded in the teachings of Shaykh Ahmad Mutamakkin as a conceptual contribution to contemporary Islamic counseling. The urgency of this research stems from the need to incorporate local spiritual dimensions into modern mental health practices in response to increasing dehumanization and spiritual crises in urban societies. Employing a qualitative library research design, this study utilizes content analysis and hermeneutic approac...
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Student academic hardiness: descriptive analysis and its relationship with individual characteristic
Harahap, Ade Chita Putri
; Indreswari, Henny
; Hidayah, Nur
; Setyowati, Arbin Janu
; Ramli, M
; Makhsin, Mardzelah Binti
; Harahap, Dinda Permatasari
; Simarmata, Sari Wardani
This study aims to analyze students' academic hardiness and examine its differences based on individual characteristics as well as its relationship with academic achievement. This research employed a quantitative approach with a descriptive and correlational design. The participants consisted of 103 students selected using accidental sampling. Data were collected using a Likert-scale questionnaire measuring the dimensions of commitment, control, and challenge. Data analysis was conducted using d...
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Do self-efficacy and self-regulated learning influence student engagement in gen z students?
Lack of enthusiasm, confidence, and frustration when facing difficult tasks affects the student engagement of Generation Z students. This study aims to analyze the influence of self-efficacy and self-regulated learning on the student engagement of Gen Z students. This study uses an explanatory quantitative approach. The sampling technique used is proportionate stratified random sampling with a sample size of 395 Gen Z students aged 18–24 years at Universitas Negeri Semarang. The scales used in t...
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The mediating role of parent–adolescent attachment in the relationship between positive parenting practices and adolescent social adjustment: A systematic literature review
Adolescent social adjustment is a critical aspect of psychosocial development influenced by parenting practices and family relationships. However, the mechanisms underlying this relationship, particularly the role of Parent–Adolescent Attachment, remain insufficiently understood. This study aims to examine the mediating role of Parent–Adolescent Attachment in the relationship between Positive Parenting Practices and adolescent social adjustment. This study employed a systematic literature review...
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Integrated Sustainable Manufacturing and Waste Management Framework for Medium-Density Fiberboard (MDF): Finite Element Methods-Based Structural Optimization for Bookshelf Applications
Medium-density fiberboard (MDF) is commonly used in furniture manufacture because of its consistent qualities, low cost, and ease of processing. However, its relatively short lifespan and rising market demand have resulted in substantial waste generation, posing serious environmental and disposal concerns. This study provides an integrated sustainable manufacturing and waste management framework for MDF that incorporates artificial intelligence technology and finite element method (FEM)-based st...
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