Jurnal Akuntansi Keuangan dan Manajemen最新文献

Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan 第一个Covid-19病例对股票价格和交易总额的影响

Jurnal Akuntansi Keuangan dan Manajemen Pub Date : 2020-06-03 DOI: 10.35912/jakman.v1i3.38

Siswantoro Siswantoro

{"title":"Efek diumumkannya kasus pertama Covid-19 terhadap harga saham dan total saham yang diperdagangkan","authors":"Siswantoro Siswantoro","doi":"10.35912/jakman.v1i3.38","DOIUrl":"https://doi.org/10.35912/jakman.v1i3.38","url":null,"abstract":"Purpose: This research aimed to find out whether there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19 in hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange. \u0000Research methodology: Data were acquired from the website www.finance.yahoo.com with a sample of 20 companies. The observation period in this study was 60 days, from 20 January to 14 April 2020. The method in this research was comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. \u0000Results: The results show there are significant differences between stock prices and stock trading totals before and after the announcement of the first case of Covid-19, where the significant value of each variable is 0,000 < 0.05. \u0000Limitations: This research only observed one research object and the observation period was only 60 days. Besides, it only compared two variables. \u0000Contribution: The companies must change their sales strategy to be able to raise stock prices and stock trading totals. \u0000Keywords: Stock prices, Stock trading totals, Hotel, Restaurant, Tourism companies, Covid-19","PeriodicalId":198479,"journal":{"name":"Jurnal Akuntansi Keuangan dan Manajemen","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130895226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 18

Pengaruh tax equity terhadap tax compliance melalui trust in government 税收公平，税收合规，对政府的信任

Jurnal Akuntansi Keuangan dan Manajemen Pub Date : 2020-06-01 DOI: 10.35912/jakman.v1i3.19

Viona Margaretha, Friska Olivia Chandra, Meco Sitardja

引用次数: 0

Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening 公司的生命周期对避税和利润管理作为可变干预手段的影响

Jurnal Akuntansi Keuangan dan Manajemen Pub Date : 2020-06-01 DOI: 10.35912/jakman.v1i3.20

Tri Lestari, Eddy Suranta, P. P. Midiastuty, Fachruzzaman Fachruzzaman

{"title":"Pengaruh siklus hidup perusahaan terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening","authors":"Tri Lestari, Eddy Suranta, P. P. Midiastuty, Fachruzzaman Fachruzzaman","doi":"10.35912/jakman.v1i3.20","DOIUrl":"https://doi.org/10.35912/jakman.v1i3.20","url":null,"abstract":"Purpose: This study aims to empirically prove the influence of the company’s life cycle on tax avoidance with earnings management as an intervening variable. \u0000Research methodology: Tax avoidance used ETR proxies and firm life cycle was proxied using an average sales growth of 5 years. The firm life cycle used the Dummy variable, valued at 1 classified growth stage and valued at 0 mature stages. Study sample of non-financial companies listed on the Indonesia Stock Exchange in 2010-2018. The sample selection method is Purposive Sampling method with 668 observations. Data analysis method with multiple regression analysis. \u0000Results: The firm life cycle has an influence on tax avoidance, indicating companies that are in a mature life cycle will avoid lower taxes than companies that are in the growth stage. Regression results indicate that earnings management variable is a partial intervening/mediation variable (Partial Mediation), which indicates that the firm life cycle influences tax avoidance through earnings management. \u0000Limitations: The limitation of this study is that the firm life cycle variables studied were only two cycles. In addition, the limitation of this study is that it only uses proxies for average sales growth to \u0000classify the life cycles of sample companies. \u0000Contribution: To add references related to tax avoidance, firm’s life cycle and earnings management. Suggestions for further research are adding other cycles so that they can more broadly see the effect of the firm’s life cycle on tax avoidance. And use other proxies that are more representative in classifying the firm’s life cycle, such as using based on cash flow patterns. \u0000Keywords: Tax avoidance, Firm life cycle, Earnings management","PeriodicalId":198479,"journal":{"name":"Jurnal Akuntansi Keuangan dan Manajemen","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125425076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Pengaruh komunikasi organisasi dan motivasi terhadap kinerja freelance di Jagoketik.com 组织交流的影响和动机的自由撰稿人的工作

Jurnal Akuntansi Keuangan dan Manajemen Pub Date : 2020-06-01 DOI: 10.35912/jakman.v1i3.40

Nuniek Dewi Pramanik

{"title":"Pengaruh komunikasi organisasi dan motivasi terhadap kinerja freelance di Jagoketik.com","authors":"Nuniek Dewi Pramanik","doi":"10.35912/jakman.v1i3.40","DOIUrl":"https://doi.org/10.35912/jakman.v1i3.40","url":null,"abstract":"Purpose: This paper aimed to examine the impact of organizational communication and motivation on the freelancer’s performance of Jagoketik.com. This research needed to be discussed because the increase in employee performance could be influenced by organizational communication and motivation. \u0000Research Methodology: The population in this study was all freelancers at Jagoketik.com, with a total of 31 employees. The research design used was quantitative research, using a descriptive approach with an emphasis on theory testing through the measurement of research variables through the distribution of research questionnaires. The sampling technique used was nonprobability sampling through saturated sampling (census). The analysis technique was done through multiple linear regression with SPSS 21.0 software. \u0000Limitations: Constraints of respondents asked for data virtually and limited scope of the research were two main limitations of this study. \u0000Result: The results of this study show that organizational communication and motivation variables have a significant and positive effect on the performance of freelancer both simultaneously and partially. \u0000Contributions: If Jagoketik.com wants to improve the employee’s performance, they can optimize organizational communication and motivation indicators. \u0000Keywords: Organizational communication, Motivation, Employee performance, Freelancer, Jagoketik.com","PeriodicalId":198479,"journal":{"name":"Jurnal Akuntansi Keuangan dan Manajemen","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131850762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3