AKURASI: Jurnal Riset Akuntansi dan Keuangan最新文献

Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba 管理所有权在降低债务水平、公司规模和利润持久性方面的作用

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-04-26 DOI: 10.36407/akurasi.v5i1.871

Dade Nurdiniah, Chita Oktapriana

{"title":"Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba","authors":"Dade Nurdiniah, Chita Oktapriana","doi":"10.36407/akurasi.v5i1.871","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.871","url":null,"abstract":"This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. \u0000 \u0000Public interest statement \u0000This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions. \u0000 \u0000 ","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121992723","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: 0

Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia CPO生产、碳排放与GDP的关系分析:以印尼为例

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-04-26 DOI: 10.36407/akurasi.v5i1.888

Hary S. Sundoro, Jovanny M. Suherman

{"title":"Nexus analysis between CPO production, carbon emissions and GDP: A case study in Indonesia","authors":"Hary S. Sundoro, Jovanny M. Suherman","doi":"10.36407/akurasi.v5i1.888","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.888","url":null,"abstract":"Indonesia is the world's largest CPO producer, which can positively impact its economic fundamentals. However, clearing new land for CPO farming will have an impact in the form of carbon emissions. The amount of carbon emissions can have an impact on the Indonesian economy as well. Thus, the study aims to predict the relationship between the amount of CPO production, carbon emissions, and GDP in Indonesia. The study uses the VAR method. The annual data starts from 1980 to 2020. PCPO and CO2 are positively related, especially in the long term. PCPO and GDP also have a positive relationship, especially in the long term. The relationship between CO2 emissions and GDP is also positive in the long term. In the short term, the three variables are related lucratively. The most significant relationship is between PCPO and CO2 emissions. \u0000Public interest statement \u0000Understanding the relationship between CPO production, carbon emissions, and GDP is necessary, considering that Indonesia is the largest CPO producer. As the largest CPO producer, it will impact the economy. It will also have an impact on the creation of carbon emissions. Therefore, it is necessary to understand how those variables are related","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116094083","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: 0

Profitability, financial leverage, size, dan underpricing stock price 盈利能力、财务杠杆、规模、股价低估

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-04-25 DOI: 10.36407/akurasi.v5i1.740

Wendy Salim Saputra, Alfredo Brendis Yuliman, Bella Cynthia Lesmana W

引用次数: 0

A qualitative analysis on transfer pricing tax audit performance in Indonesia 印尼转让定价税审计绩效的定性分析

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-04-25 DOI: 10.36407/akurasi.v5i1.805

Faisal Labib, Zulfiqar, Gusti Ketut, Agung Ulupui, Dwi Kismayanti, Respati Akurasi, Faisal Labib Zulfiqar

{"title":"A qualitative analysis on transfer pricing tax audit performance in Indonesia","authors":"Faisal Labib, Zulfiqar, Gusti Ketut, Agung Ulupui, Dwi Kismayanti, Respati Akurasi, Faisal Labib Zulfiqar","doi":"10.36407/akurasi.v5i1.805","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.805","url":null,"abstract":"This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. \u0000Public interest statement \u0000Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"249 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121359726","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: 0

Return on Assets in the Automotive Sub Sector Company: working capital turnover, company size, current ratio, debt to equity ratio 汽车分行业公司的资产回报率:营运资金周转率、公司规模、流动比率、负债权益比率

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-02-24 DOI: 10.36407/akurasi.v5i1.812

Adityo Alif Rahman Kusumo, K. Digdowiseiso

引用次数: 0

Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM 政府和金融服务行业在支持中小企业数字转型方面的作用

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-02-03 DOI: 10.36407/akurasi.v5i1.795

Adrian Adrian, Samuel Horas Sarjana

{"title":"Peran pemerintah dan industri jasa keuangan dalam mendukung transformasi digital UKM","authors":"Adrian Adrian, Samuel Horas Sarjana","doi":"10.36407/akurasi.v5i1.795","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.795","url":null,"abstract":"This article provides information about the role of the Government and Financial Services Industry in Supporting the Digital transformation of Micro, Small, and Medium Enterprises (MSMEs) to improve Indonesia’s economy. Methodology through Literature Research. Micro, Small, and Medium Enterprises (MSMEs) as productive economic enterprises owned by individuals and business entities, based on a survey by the Ministry of Cooperative SMEs in March 2021, amounted to 64.2 million by contributing to Gross Domestic Product (GDP) 61.07% or Rp. 8,573.89 trillion. Digital-based MSME growth is targeted at 24 million in 2023 and 30 million in 2024, while digital-based modern cooperatives are targeted for 400 units in 2023 and 500 units in 2024. Digital transformation of MSMEs not only encourages the use of the marketplace but can also collaborate and increase production capacity so that they can go public and go international—growth in the number of MSMEs in terms of their number and contribution to the economy. \u0000Public interest statement \u0000This article aims to see how effective education and financial literacy for MSMEs by the government and financial institutions can encourage MSMEs to go digital in managing their business. \u0000Article history \u0000Received 21 Dec 2022 | Revised 27 Dec 2022 | Accepted 31 Dec 2022 | Online First 03 Feb 2023","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127714491","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: 0

The effect of tax planning activities and firm characteristic: Evidence from Indonesia 税收筹划活动对企业特征的影响:来自印度尼西亚的证据

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-02-03 DOI: 10.36407/akurasi.v5i1.765

Kennardi Tanujaya, Winda Lius

{"title":"The effect of tax planning activities and firm characteristic: Evidence from Indonesia","authors":"Kennardi Tanujaya, Winda Lius","doi":"10.36407/akurasi.v5i1.765","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.765","url":null,"abstract":"This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. \u0000Public interest statement \u0000This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. \u0000Article history \u0000Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131635297","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: 0

Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey 孟格纳坎财务管理能力lembaga受助人孟格纳坎pendekatan模型:非美国组织奖励前调查

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-02-03 DOI: 10.36407/akurasi.v5i1.822

R. Oktavia, Unggul Purwohedi, I. G. Ulupui

{"title":"Meningkatkan financial dan management capability lembaga grantee menggunakan pendekatan model nupas: Non-us organization pre-award survey","authors":"R. Oktavia, Unggul Purwohedi, I. G. Ulupui","doi":"10.36407/akurasi.v5i1.822","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.822","url":null,"abstract":"This study aims to know more readiness of a USAID grant recipient institution, or we can call as a grantee. To attest that NUPAS (Non-US organization pre-award survey) model approach can improve the financial and management capability of the grantee. Furthermore, to provide input to the grantee in improving its financial and management capability. In a case study at a USAID grant recipient institution, that is ‘Alpha’ study center in Salatiga, the researcher found it experiences difficulty in identifying financial and management capability, which impacts the un-complied financial report with the grantor requirement that effecting the grant disbursement which automatically will be impacting the outcome of the project. This research is generally expected as the reference for all grantees in Indonesia who want to apply to the grantor to know their readiness to be a grant recipient and for X study center in particular. \u0000Public interest statement \u0000Grants are the largest source of income for non-profit organizations. It must be in the public interest but inreality there is frequently misuse of grant funds. The researchers try to investigate how grantee can impove its Financial and Management Capability. By using the NUPAS model, a guideline from donor agency to measure it, the findings shows the institutions where doing the case study can identify deficiencies to improve Financial and Management Capabilities. In the end, appropriate recommendations have been forwarded in this paper. \u0000Article History \u0000Received 08 Jan 2023 | Revised 18 Jan 2023 | Accepted 23 Jan 2023 | Online First 03 Feb 2023 \u0000 ","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122401178","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: 0

Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance Pengaruh财务困境，杠杆和资本不足，或避税

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2023-01-18 DOI: 10.36407/akurasi.v5i1.848

V. A. Santo, Cipbarani Dwi Nastiti

{"title":"Pengaruh financial distress, leverage dan capital insenty terhadap tax avoidance","authors":"V. A. Santo, Cipbarani Dwi Nastiti","doi":"10.36407/akurasi.v5i1.848","DOIUrl":"https://doi.org/10.36407/akurasi.v5i1.848","url":null,"abstract":"This study aims to determine the effect of financial distress, leverage, and capital intensity on tax avoidance in manufacturing companies in the basic & chemical sektors listed on the Indonesia Stock Exchange for 2017 - 2020. This study uses secondary data. The independent variables in this study are financial distress, leverage, and capital intensity. The dependent variable used is tax avoidance. The research data was obtained from annual reports from the Indonesia Stock Exchange (IDX) in 2017 - 2020. The sampling technique used was purposive sampling. This study uses multiple regression analysis methods. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the leverage variable has a positive influence on tax avoidance. The financial distress variable has a negative effect on tax avoidance. While the capital intensity does not affect tax avoidance. \u0000Public interest statement \u0000The results of this study can be used as additional knowledge or as a source of insight related to the factors that influence tax evasion behavior. The Directorate General of Taxes can provide oversight, particularly regarding tax avoidance practices following the provisions of the tax legislation. Thus, tax avoidance practices can be minimized. \u0000Article history \u0000Received 11 Aug 2022 | Revised 29 Sep 2022 | Accepted 17 Nov 2022 | Online First 18 Jan 2023 ","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"150 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131508708","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: 1

Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan 财务表现和财务政策对企业价值的影响

AKURASI: Jurnal Riset Akuntansi dan Keuangan Pub Date : 2022-02-04 DOI: 10.36407/akurasi.v3i3.529

Agoestina Mappadang, J. L. Mappadang, Agustinus Miranda Wijaya

{"title":"Efek Kinerja Keuangan Dan Kebijakan Keuangan Terhadap Nilai Perusahaan","authors":"Agoestina Mappadang, J. L. Mappadang, Agustinus Miranda Wijaya","doi":"10.36407/akurasi.v3i3.529","DOIUrl":"https://doi.org/10.36407/akurasi.v3i3.529","url":null,"abstract":"This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock Exchange. The data is obtained from the company's financial statements for the 2016-2020 consecutive year. The data was processed using Multiple Regression Analysis with SPSS 25. The results showed that profitability indicated by return on equity (ROE) had a positive and significant effect on the firm value indicated by Price to Book Value (PBV). Return on Assets (assets) has a positive and significant effect on firm value as indicated by Price to Book Value (PBV). Firm size has a positive but non-significant effect on firm value. The debt to Equity Ratio has a significant negative effect on firm value. Earning per share has a positive and significant effect on firm value. Simultaneously, Return on Equity (ROE), Return on Assets (ROA), Company Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) has a significant effect on firm value as indicated by Price to Book Value ( PBV)","PeriodicalId":223161,"journal":{"name":"AKURASI: Jurnal Riset Akuntansi dan Keuangan","volume":"359 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134481605","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: 0