EAJ (Economic and Accounting Journal)最新文献

Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax 独立专员、库存强度、资本强度和积极性税

EAJ (Economic and Accounting Journal) Pub Date : 2024-01-31 DOI: 10.32493/eaj.v7i1.y2024.p44-54

Cindy Eka Safitri, Firda Sari Oktaviany, Refina Tasari Samosir, Ulung Nurjaman, S. Suripto

{"title":"Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax","authors":"Cindy Eka Safitri, Firda Sari Oktaviany, Refina Tasari Samosir, Ulung Nurjaman, S. Suripto","doi":"10.32493/eaj.v7i1.y2024.p44-54","DOIUrl":"https://doi.org/10.32493/eaj.v7i1.y2024.p44-54","url":null,"abstract":"Study this aims to test the influence of commissioner independence, inventory intensity, and capital intensity against aggressiveness tax. Variables used in the study are commissioner independence, inventory intensity, and capital intensity. At the same time, the variable dependent on research is aggressiveness measured taxes using ETR. A study was carried out on 53 consumer goods industry sector companies on the Indonesian Stock Exchange, using purposive sampling through criteria that have been determined. Data from 16 companies were created as sample studies with observation for the five years 2014 - 2018, so the total observations used are as many as 80 samples. The data used is secondary data reported from the finance annual company consumer goods industry sector for 2014 - 2018. Research uses analysis of multiple linear regression for testing the hypothesis. Research shows that commissioner independence and inventory intensity do not influence aggressiveness tax. In contrast, capital intensity affects positive and significant aggressiveness tax and further commissioner independence, inventory intensity, and capital intensity together with the same influential aggressiveness tax.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"20 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477096","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

Determinants of Earnings Quality on Financial Sector Companies in Indonesia 印度尼西亚金融业公司盈利质量的决定因素

EAJ (Economic and Accounting Journal) Pub Date : 2024-01-02 DOI: 10.32493/eaj.v7i1.y2024.p12-22

Eliisa Putri Wachdaniyah, Alfiana Fitri

{"title":"Determinants of Earnings Quality on Financial Sector Companies in Indonesia","authors":"Eliisa Putri Wachdaniyah, Alfiana Fitri","doi":"10.32493/eaj.v7i1.y2024.p12-22","DOIUrl":"https://doi.org/10.32493/eaj.v7i1.y2024.p12-22","url":null,"abstract":"Along with the movement of the growth rate of Gross Domestic Product (GDP) in Indonesia, which can describe economic conditions in a country, it is necessary to conduct research related to the quality of profits in the business sector, which is recorded as not experiencing growth contraction based on the Gross Domestic Product (GDP) data. This study examines the effect of managerial ownership, institutional ownership, independent boards of commissioners, audit committees, and prudence on earnings quality. The population in this study is represented by financial sector companies listed on the Indonesia Stock Exchange for 2017-2021. A purposive sampling method was used to determine the research sample, resulting in 48 companies that met the sample criteria. It is quantitative research using secondary data from the official website idx.co.id and determining the data analysis technique through multiple linear regression analysis. The findings of this study indicate that institutional ownership, independent board of commissioners, and prudence affect earnings quality. Meanwhile, managerial ownership and audit committees do not affect earnings quality.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"32 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140514995","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 Independent Board of Commissioners and Institutional Ownership Structure on Earnings Management 独立专员委员会和机构所有权结构对收益管理的影响

EAJ (Economic and Accounting Journal) Pub Date : 2024-01-02 DOI: 10.32493/eaj.v7i1.y2024.p1-11

Sandi Purbayasa, Rahma Wiyanti

{"title":"The Independent Board of Commissioners and Institutional Ownership Structure on Earnings Management","authors":"Sandi Purbayasa, Rahma Wiyanti","doi":"10.32493/eaj.v7i1.y2024.p1-11","DOIUrl":"https://doi.org/10.32493/eaj.v7i1.y2024.p1-11","url":null,"abstract":"Financial reports are a source of information for internal and external parties regarding the condition and performance of a company. This information regarding the company's financial position, performance, and changes in the financial position of the company is beneficial for the company in making decisions. Profit is one of the essential elements in financial reports used to measure management performance. In this case, the profit and loss statement is the basis for assessing company performance, but high profits do not necessarily reflect ample cash; in this case, cash flow has more value in guaranteeing the company's performance in the future. In preparing financial reports, many frauds are committed by certain parties who only prioritize certain interests and are detrimental to stakeholders. Several studies show the possibility of intervention between management in carrying out the financial reporting process through decisions regarding company operations and estimates and accounting methods that will be used. Preparing financial reports involves management, the board of commissioners, and shareholders. Financial reports misused by management will affect the amount of profit shown. It is known as earnings management. The population in this research is all banking sector companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 47 companies. Samples taken from the population must be truly representative. The sampling method used in this research used purposive sampling and descriptive statistical tests, and the research uses panel data regression analysis techniques. The results of the hypothesis research show that simultaneously, the independent board of commissioners and institutional ownership structure affect earnings management, while partially, the independent board of commissioners and institutional ownership structure hurt management in banking companies listed on the Indonesia Stock Exchange for the 2017 - 2021 period.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140515425","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

Capital Structure, Financial Performance, Investment Decision and Firm Value 资本结构、财务业绩、投资决策和公司价值

EAJ (Economic and Accounting Journal) Pub Date : 2024-01-02 DOI: 10.32493/eaj.v7i1.y2024.p23-31

Harlina Liong, Nurdjana Fadjrin Uluputty

引用次数: 0

Impact of Implementing Green Accounting and Capital Structure on Profitability 实施绿色会计和资本结构对盈利能力的影响

EAJ (Economic and Accounting Journal) Pub Date : 2024-01-02 DOI: 10.32493/eaj.v7i1.y2024.p32-43

Abdul Aziz Al Hakim, Endah Tri Wahyuningtyas

{"title":"Impact of Implementing Green Accounting and Capital Structure on Profitability","authors":"Abdul Aziz Al Hakim, Endah Tri Wahyuningtyas","doi":"10.32493/eaj.v7i1.y2024.p32-43","DOIUrl":"https://doi.org/10.32493/eaj.v7i1.y2024.p32-43","url":null,"abstract":"The Sri Kehati Index's financial performance increase between 2017 - 2020 is the driving force behind this study. This research suggests that companies that are members of the Sri-Kehati Index improve environmental performance in the face of environmental damage caused by companies, as evidenced by the increase in performance on the Sri-Kehati Index. This study aims to examine the impact of green accounting and capital structure on the profitability of the Indonesia Stock Exchange's Sri Kehati Index for the years 2017â€“2020. Environmental performance, costs, and disclosure are used to measure green accounting. The debt-to-equity ratio (DER) is used as an independent variable to measure capital structure, and return on assets (ROA) is used to measure profitability. Purposive sampling is the research method used; 11 companies make up the sample, which was chosen through a process called sample selection. Multiple linear regression analysis with a significance level of 0.05 is used in this study using SPSS version 26. The study's findings indicate that while environmental costs and the debt-to-equity ratio have a significant negative impact on profitability, environmental performance, and environmental disclosure have a positive and significant impact on profitability.","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140515296","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 Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value 企业风险管理、企业规模、盈利能力和杠杆对企业价值的影响

EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/EAJ.V4I1.Y2021.P71-81

Armanto Witjaksono, Ratna Sari

引用次数: 4

The Influence of the World Gold Price, the Dow Jones Islamic Market, and the Composite Stock Price Index on the Jakarta Islamic Index for the 2014 - 2018 period 2014 - 2018年期间世界黄金价格、道琼斯伊斯兰市场和综合股票价格指数对雅加达伊斯兰指数的影响

EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/EAJ.V4I1.Y2021.P13-24

Siti Chaerunisa Prastiani

引用次数: 1

DETECTION OF FRAUDULENT FINANCIAL STATEMENT THROUGH PENTAGON THEORY WITH AUDIT COMMITTEE AS MODERATING 五边形理论在审计委员会调节下的财务报表舞弊侦查

EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/eaj.v4i1.y2021.p35-47

Ely Indriyani, D. Suryandari

引用次数: 2

Competencies on Execution of Village Government Authorities, Transparency, Public Participation and Accountability of Villages Fund Management 村级政府权力执行能力、透明度、公众参与和村级基金管理问责

EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/EAJ.V4I1.Y2021.P59-70

Shinta Ningtiyas Nazar, Rosita Wulandari, S. Syafrizal, A. Lestari

引用次数: 0

The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables 以杠杆为调节变量的避税和股利政策对公司价值的影响

EAJ (Economic and Accounting Journal) Pub Date : 2021-04-15 DOI: 10.32493/eaj.v4i1.y2021.p25-34

Muhammad Rizal Saragih, R. Rusdi

{"title":"The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables","authors":"Muhammad Rizal Saragih, R. Rusdi","doi":"10.32493/eaj.v4i1.y2021.p25-34","DOIUrl":"https://doi.org/10.32493/eaj.v4i1.y2021.p25-34","url":null,"abstract":"A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value","PeriodicalId":231572,"journal":{"name":"EAJ (Economic and Accounting Journal)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127748013","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