Journal of Applied Business, Taxation and Economics Research最新文献_第4页

The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang) 以职业承诺为中介的伦理意识形态对伦理判断的影响(以玛琅会计师事务所审计师为例)

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.190

Livi Meiga Puteri, Nurika Restuningdiah, Makaryanawati Makaryanawati

引用次数: 0

Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness 套期保值、融资租赁、销售增长和盈余管理对税收激进性的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.192

Nurwita Mulyaningsih, Ayu Noorida Soerono, Mukhtar Mukhtar

引用次数: 0

The Influence of Customer Incivility and Coworker Incivility on Job Satisfaction with The Mediation of Emotional Exhaustion 顾客不礼貌和同事不礼貌对工作满意度的影响:情绪耗竭的中介作用

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.133

Desi Rai Sahputri, Ahyakudin Ahyakudin

引用次数: 0

Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure? 在印尼证券交易所(IDX)上市的水泥行业公司是否符合可持续发展报告的披露要求?

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.161

Sinta Fatmaria Tantri, Kurnia Ekasari, H. Wahyuni

{"title":"Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure?","authors":"Sinta Fatmaria Tantri, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v2i4.161","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.161","url":null,"abstract":"This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114685949","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

Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies 矿业公司在2019冠状病毒病大流行之前和期间的可持续发展绩效、财务绩效和公司价值观的比较

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.169

Edra Arkananda Gultom, Kurnia Ekasari, H. Wahyuni

{"title":"Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies","authors":"Edra Arkananda Gultom, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v2i4.169","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.169","url":null,"abstract":"This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124599590","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

Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)? 亚洲可持续发展报告评级(ASRRAT)参与者与非参与者的可持续发展报告披露水平是否有差异?

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.178

Syefira Ramadhani, Kurnia Ekasari, Hesti Wahyuni

{"title":"Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)?","authors":"Syefira Ramadhani, Kurnia Ekasari, Hesti Wahyuni","doi":"10.54408/jabter.v2i4.178","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.178","url":null,"abstract":"A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114793531","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

Implementation of Financial Accounting System at The Regional Finance and Asset Management Agency of Banten Province 万丹省区域金融资产管理机构财务会计制度的实施

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-04-30 DOI: 10.54408/jabter.v2i4.195

Fatimah Pembayun

引用次数: 0

The Influence of Corporate Social Responsibility on Tax Avoidance 企业社会责任对避税的影响

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.158

F. Pandapotan

引用次数: 0

Optimizing Payroll Accounting Information System at West Serang Tax Service Office: A Case Study 西雪朗税务所工资会计信息系统优化案例研究

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.179

Faris Nurul Yaqin, Dabella Yunia

引用次数: 0

The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX) 印尼证券交易所(IDX)阿斯特拉公司上市盈利预测分析

Journal of Applied Business, Taxation and Economics Research Pub Date : 2023-02-28 DOI: 10.54408/jabter.v2i3.156

Sinta Fatmaria Tantri, Nurafni Eltivia, N. I. Riwajanti

引用次数: 0