Jurnal Penelitian Ekonomi Dan Akuntansi

The Influence of Current Ratio (CR), Return On Investment (ROI), Debt To Equity Ratio (DER) on Company Value with Good Corporate Governance as a Moderating Variable (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2016-2020 Period)

Meliyanti — 2024-02-20

This study investigates the impact of strong corporate governance on the relationship between current ratio (CR), return on investment (ROI), and debt to equity ratio (DER) and company value. This study investigates manufacturing companies that were publicly traded on the Indonesia Stock Exchange from 2016 to 2020. This study investigates hypotheses with a quantitative methodology. The sample included nine issuers. Utilising electronic research tools and adhering to library research guidelines are essential elements of the data collecting process. Regression moderation analysis, classical assumption testing, and descriptive statistical analysis are all techniques used in the process of analysing data. Evidence suggests that the current ratio (CR) of a company has little impact on its total worth. The value of a corporation is directly impacted by the Return on Investment (ROI). The debt to equity ratio (DER) has no impact on the worth of a firm. Efficient corporate governance has the ability to reduce the relationship between a company's value and its current ratio (CR). Efficient corporate governance may manage the relationship between return on investment (ROI) and the firm's value. Effective corporate governance may impact the relationship between a company's value and its debt-to-equity ratio (DER).

The The Influence of Content Marketing, Influencers and Online Customer Reviews on Azarine Product Purchasing Decisions

Millenia Pratama Putri Waluyo — 2024-02-20

This type of research is quantitative research, the aim is to find out the extent of the influence of content marketing, influencers and online customer reviews on purchasing decisions for Azarine products. This study uses a type of quantitative research. The sample in this study was 98 respondents from the Faculty of Economics and Business, Bhayangkara University, Surabaya, using simple random sampling and purposive sampling. Using the t test, F test, and dominance with the help of SPSS and the results are content marketing, influencer, and online customer review variables simultaneously have a positive and significant effect on purchasing decisions . In the partial test (t test) it is known that the content marketing and influencer variables partially have a positive and significant effect on purchasing decisions Online customer reviews have a positive and insignificant effect. The influencer variable has the most dominant influence on purchasing decisions.

The Influence of Independence, Professionalism and Work Motivation on Auditor Performance at the Makassar City Inspectorate

Nur Azizah Basmar — 2024-02-20

This research aims to analyze and determine the effect of independence on auditor performance; to analyze and determine the effect of professionalism on auditor performance; to analyze and determine the effect of work motivation on auditor performance. The research approach used in this research is a quantitative descriptive approach. The population in this study were all Makassar City Inspectorate APIPs who took part in the inspection task, namely 47 auditors. The sampling method used in this research is the saturated sampling method, which is a sample collection technique when all members of the population are used as samples. The data analysis used in this research is multiple linear regression analysis. Independence, Professionalism and Work Motivation in this research were found to have a positive and significant effect on Auditor Performance.

Corporate Social Responsibility, Company Size And Capital Intensity Affect Tax Avoidance

indah jayanti — 2024-02-20

Research proves corporate social responsibility, company size and capital intensity affect tax avoidance. Energy sector companies listed on the IDX for the period 2018-2022 with purposive sampling and secondary data. Multiple linear regression data analysis method processed by Eviews 12 software. The results of this study simultaneously corporate social responsibility, company size and capital intensity have a significant effect on tax avoidance. The results of this study partially corporate social responsibility and company size have no significant effect and capital intensity has a significant negative effect on tax avoidance.

The Influence of Kap Quality and Audit Opinion on Audit Delay with The Audit Commission as a Moderating Variable (Empirical Study on Infrastructure Companies Listed on The Indonesian Stock Exchange 2018-2022)

Ajeng Ayu Purnamasari — 2024-02-20

This research aims to determine the effect of KAP quality and audit opinion on audit delay, using audit fees as a moderating variable. The population covered by this research consists of infrastructure companies listed on the Indonesian Stock Exchange (2018-2022). Based on purposive sampling method. , the total sample obtained was 33 respondents with a total of 165 data points over 5 years. This research is a type of quantitative research with the secondary data collection method used is secondary data, which is existing data produced by previous researchers using quantitative methods. The hypothesis testing in this research uses the multiple linear regression analysis method developed through 10 reviews. Based on the test results, it was found that KAP quality (X1) has no effect on audit delay, audit opinion (X2) has a negative effect on audit delay, audit fees audits do not moderate the effect of KAP quality on audit delay and audit fees are able to moderate the influence of audit opinion on audit delay

The Influence Of Audit Fee, Auditor Reputation, Audit Opinion and Management Changes On Auditor Switching

Husnul Annisa Sartika — 2024-02-20

This research aims to determine and obtain empirical evidence of the influence of audit fees, auditor reputation, audit opinion, and management changes on auditor turnover. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research is transportation sector companies registered on the BEI during 2018-2022, with 37 companies as the population, and the sample technique used was purposive sampling, meeting the criteria of 10 companies sampled in 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research show simultaneously that audit fees, audit reputation, audit opinion, and management changes affect auditor changes. And partially shows that audit fees, audit reputation, audit opinion, and management changes have an influence on auditor changes.

Tax aggressiveness and Corporate Political Connectedness

nurifa laksmitasari azizah — 2024-02-20

The focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly.

The Effect of Economic Growth in Terms of Expenditure on Poverty in Indonesia

Ivan Rahmat Santoso — 2024-02-20

This study aims to analyze the effect of economic growth in terms of expenditure on poverty in Indonesia. The data used in this study is secondary data sourced from the Central Statistics Agency, which was obtained from 34 provinces in Indonesia. This study used Multiple Linear Regression Analysis Panel data using Fixed Effect Model (FEM). The results of this study show that 1) Household consumption expenditure has a positive and insignificant effect on poverty in Indonesia; 2) Gross fixed capital formation has a negative and significant effect on poverty in Indonesia; 3). Government consumption expenditure has a positive and significant effect on poverty in Indonesia; 4). Net exports have a positive and significant effect on poverty in Indonesia.

Administrastion Sanctions, Income Level And E-Samsat System On Vehicle Taxpayer Compliance

Evi Sulastri — 2024-02-20

The aim of the study : (1) Determining the impact of administrative sanctions on vehicle taxpayer compliance. (2) Determining the impact of income level on vehicle taxpayer compliance. (3) Determining the impact of E-Samsat system on vehicle taxpayer compliance. The number of samples used in this research was 72 respondents, which was calculated based on the Slovin formula, with the sample determination method being the appropriate sampling method. Data collection was carried out using a questionnaire method and processing was carried out using SPSS Statistics 26. The results of the research that have been carried out state that : (1) Administrative sanctions have a positive effect on motor vehicle taxpayer compliance. (2) Income level does not have a positive effect on motor vehicle taxpayer compliance. (3) The introduction of the E-Samsat system have a positive effect on motor vehicle taxpayer compliance.

The Influence Of Return On Assets, Earnings Per Share And Debt To Assets Ratio On Stock Prices In Lq 45 Companies Listed On The Indonesian Stock Exchange

Ila Atul Khoiriyah — 2024-02-20

This research aims to determine, for the years 2018–2022, how ROA, EPS, and the debt-to-assets ratio relate to the stock prices of 45 businesses traded on the Indonesia Stock Exchange. Stock prices are used as the dependent variable in this study, while debt-to-assets ratio, return on assets, and earnings per share are used as the independent factors. For the years 2018–2022, 45 LQ-listed firms on the Indonesia Stock Exchange will make up the population. Procedures for data collection in research projects using the documentation approach. On the other hand, purposive sampling is the technique used to pick the samples. Out of a total of 18 businesses, 90 were included in the research cohort. The multiple linear regression analysis approach was used to analyze the data. By running the prior regression through the standard assumption test, we were able to extract the BLUE (Best Linear Unbiased Estimate) data. Hypothesis testing has shown that ROA has a statistically significant negative effect. While Earnings per Share has a small but beneficial effect, the Debt to Assets Ratio has a tiny but negative effect.”

The value relevance of esg rating: do investors care?

Aryo Bimo Setya Permana — 2024-02-20

This paper aims to investigate the value relevance of ESG Rating.. Using LQ45 IDX industry index, 27 firms for 2020 until 2022 period were collected as final sample. Ordinary least square regression analysis based on Ohlson price model was conducted. The result showed that ESG ratings does not have a value relevance, which means that investors particularly in Indonesian stock market still consider financial information such as profitability to make investment decision. Managerial implication such as allocating ESG resources can be useful to investor as they will consider ESG information on making investment decision.

The Effect of Firm Size, Leverage, Liquidity and Profitability on Firm Value (Empirical Study on Food and Beverage Subsector Manufacturing Companies Listed on the IDX for the 2018 – 2021 period)

Birohmatika Nagatrahing Ramadhani — 2024-02-20

The purpose of this study is to evaluate and ascertain the impact of firm size, leverage, liquidity, and profitability on firm value in enterprises in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). Frim size is measured using the Natural Logarithm of Total Assets (LN), leverage using the Debt to Assets Ratio (DAR), liquidity using the Current Ratio (CR), profitability using the Return On Assets (ROA) ratio, and firm value using the Price Book Value (PBV). Quantitative research is the method employed. All food and beverage companies registered on the Indonesia Stock Exchange (IDX) comprise the study's population, with an observation period running from 2018 - 2021. The sampling technique used was the purposive sampling method, so that 21 food and beverage companies were obtained that met the predetermined criteria with a total of 84 data samples used. The data source used is secondary data in the form of annual financial reports obtained from www.idx.co.id. The analytical methods used are classic assumption test, multiple linear regression analysis, analysis of the coefficient of determination (R2), F statistical test, T statistical test using the SPSS application. The research results show that (1) firm size, leverage, liquidity have no effect on firm value, (2) profitability has an effect on firm value, (3) firm size, leverage, liquidity and profitability simultaneously have an effect on firm value.

The Influence of Company Size, Profitability and Business Risk on Capital Structure in Indonesia

Windiartik — 2024-02-20

This research aims to examine company size, profitability, and business risk on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. The sample in this research was obtained using a purposive sampling method. The data analysis technique used in this research is the multiple regression analysis method using the Statistical Product and Service Solution (SPSS) program. The results of this study indicate that company size has a positive and insignificant effect on capital structure. Profitability has an insignificant negative effect on capital structure and business risk has an insignificant negative effect on capital structure.

Utilizing Location Quotient (LQ) and Shift-Share (SS) Techniques to Analyze Key Industries in Yogyakarta City

Kurniawan Azra — 2024-02-20

The current era of regional autonomy has led to an increased complexity in regional development and heightened competition among regions. To achieve sustainable development in each regency and city, particularly in the Special Region of Yogyakarta, the Provincial Government of DIY has allocated special funds to improve the welfare of the community. Analyzing the leading industries in Yogyakarta is the objective of this research. Secondary data for this research were obtained through the official websites of the Central Statistics Agency (BPS) of DIY Province and BPS of Yogyakarta City. Using the shift share and location quotient analysis techniques, this research is of a quantitative descriptive nature. Based on the research findings, the leading sectors in Yogyakarta from 2018 to 2022 have been identified, comprising a total of 11 fields or sectors: (1) Manufacturing Industry; (2) Gas and Electricity Provision; (3) Water Supply; (4) Waste Processing; (5) Information and Communication; (6) Financial and Insurance Services; (7) Real Estate; (8) Corporate Services; (9) Government Administration; Defense and Mandatory Social Security; (10) Education Services; (11) Health and Social Activities. In the other hand, only the health and social activities sector is deemed most suitable (primary priority) for continuous sustenance and development.

Effectiveness and Contribution of Regional Taxes and Retribution Towards Regional Original Income of Tanah Laut Regency

Bella Puspita Rininda — 2024-02-20

This research was conducted to determine the effectiveness of regional tax collection and regional retribution, as well as their contribution to the Regional Original Revenue (PAD) in Tanah Laut Regency. Additionally, this study also reveals the growth rate of local taxes and regional levies. The data used are secondary data in the form of realization reports of local tax and regional levy revenues from 2015 to 2019, which are then projected for the year 2020. Based on the results of this research, it can be observed that over the past five years, the realization of local taxes and regional levies has consistently exceeded the targets, indicating a high level of effectiveness. However, their contribution to PAD is still considered insufficient. When examining the development of local tax revenues, the growth rate has not reached its maximum potential. The same applies to regional levy revenues. Therefore, in the coming years, the local government needs to make efforts to enhance local tax and regional levy revenues while adhering to existing regulations.

Whistleblowing, Love Of Money, Machiavellian In Accounting Mentallity Perspective Towards Fraud Tendencies

V Ananta Wikrama Tungga Dewi — 2024-02-20

This study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05.

Company Value In Jakarta Islamic Index Throught Profitability, Environmental Performance And Islamic Corporate Social Responsibility

Nur Anisa Febrianti — 2024-02-20

This research aims to examine the influence of profitability, environmental performance and Islamic corporate social responsibility on the company value of the Jakarta Islamic Index. The population in this research are companies listed on the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022, totaling 30 companies. The sample collection technique used was purposive sampling. So the total sample for this research is 48 financial report data and sustainability reports from 24 companies who are listed in the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022. The data uses time series analysis and is analyzed through multiple linear regression analysis. The research results show that profitability has a significant effect on company value; environmental performance has no significant effect on company value and Islamic Corporate Social Responsibility has no significant effect on company value.

Effect of Income Level, Taxation Sanctions And The Tax Rates on It Individual Taxpayer Compliance At KPP Pratama Jakarta Kebayoran Lama

Wahyu Ahmadi — 2024-02-20

This research aims to determine the influence of income levels, tax sanctions and tax rates on personal taxpayer compliance at KPP Pratama Kebayoran Lama. The type of research used in this research is quantitative research. The population in this study were individual taxpayers of the KPP Pratama Kebayoran Lama. The sample for this research was determined using the Slovin formula so that the total sample was 100 samples. The data analysis technique used is Multiple Linear Regression with the SPSS version 25 program. The research results show that simultaneously the level of income, tax sanctions and tax rates influence taxpayer compliance. Income level influences taxpayer compliance. Tax sanctions affect taxpayer compliance. Tax rates influence taxpayer compliance. System have a positive effect on motor vehicle taxpayer compliance.

The Influence of Sales Growth, Capital Structure and Tax Planning on Company Value (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018 - 2022)

Bernadetha Yessica Dewanthi — 2024-02-20

This study aims to determine and test the effect of sales growth, capital structure and tax planning on company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 88 companies. The method of determining the sample using purposive sampling, obtained 13 companies with a research period of 5 years so that the total research sample was 65. This study used secondary data sourced from company financial reports as data or research objects and tested the hypothesis using E-views 10 software as a test. The results showed that partially sales growth has an effect on firm value, capital structure has no effect on firm value and tax planning has an effect on firm value. Simultaneous testing of sales growth, capital structure and tax planning affect firm value.

Financial Statement Fraud Analysis on State-Owned Entreprises in Hexagon Fraud Perspective

Emma Rani Nuristya — 2024-02-20

This research examines fraudulent financial statements in state-owned entreprises listed on the IDX for the 2020-2022 periods. This research adopts the hexagon theory influence fraudulent financial statements in an institution. This research shows that two of the six elements, namely capability and rationalization, have a significant effect on fraudulent financial statements. The impact is positive, confirming the proposition of the hexagon theory.. The findings in this research show that there are three variables that can detect fraud in financial statements, namely CEO duality, Change in Auditor and CEO Picture. It means that dual CEO ownership and the company's desire to change its auditor indicate fraudulent financial statements, as well as the large number of CEO photos appearing in financial reports shows a high level of arrogance and superiority within the company. High arrogance can lead to fraud.

Bonus Mechanisme and Tunneling Incentive on Transfer Pricing : The Moderating Effect Tax Avoidance

Sintia Alfiani — 2024-02-20

This study aims to test and analyze the effect of bonus mechanisms and tunneling incentives on transfer pricing practices with the disclosure of tax avoidance as moderation. This research uses a sample of IDX Growth 30 companies in 2017-2022. This research method is saturated sampling, and 30 companies were obtained as research samples with observations for 6 (six) years, so that the total observation data is as many as 180 companies. The analysis methods used are descriptive statistical analysis and panel data regression analysis. The results of this study show that the bonus mechanism negatively affects transfer pricing practices, tunneling incentives do not affect transfer pricing practices while the bonus mechanism and tunneling incentives simultaneously affect transfer pricing practices. Tax avoidance is able to moderate bonus mechanisms and tunneling incentives against transfer pricing practices.

The Budget Role In Determining Rates For Balangan District Health Center Services

Yusri Yusri — 2024-02-20

The Budgeting or preparing a good budget is important in managing a health center. A well-planned budget can run community health center operations effectively and efficiently. This research has a high level of urgency because it will provide an understanding of the influence of budgeting and ability to pay in determining service rates at Community Health Centers. This information is important for local governments, health institutions and the community in developing policies that support the accessibility and sustainability of health services in the Balangan Regency area. Qualitative methods are used to obtain an accurate picture of the influence of budgeting and ability to pay in determining service rates, namely using observational data collection techniques, interviews with relevant stakeholders and reviewing documents. Determining rates for Puskesmas services in the Balangan Regency area is greatly influenced by the budget allocated for operational activities and health services, the patient's financial capabilities, budgeting and the patient's ability to pay interact with each other in determining service rates.