JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)最新文献_第2页

THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE 税收理性态度、宗教信仰和伦理道德对纳税人守法的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-10-28 DOI: 10.37715/jaef.v4i1.2633

Selvia Eka Aristantia, Rika Kirana Yuniarni, Muhammad Ilyas Junjunan

{"title":"THE EFFECT OF TAXATION RATIONAL ATTITUDE, RELIGIUSITY, AND ETHICS ON TAXPAYER COMPLIANCE","authors":"Selvia Eka Aristantia, Rika Kirana Yuniarni, Muhammad Ilyas Junjunan","doi":"10.37715/jaef.v4i1.2633","DOIUrl":"https://doi.org/10.37715/jaef.v4i1.2633","url":null,"abstract":"The role of taxes is very important in securing the State Revenue and Expenditure Budget (APBN), therefore tax revenues are expected to grow from time to time. One of the efforts of the Directorate General of Taxes in increasing tax revenues, one of which is to use the Self-assessment System, which is a system that requires taxpayers to calculate, pay, and selfreport the tax payable, so that the determination of the amount of tax is entrusted to the taxpayers themselves. However, in practice the Self-assessment System is difficult to run as expected and is often misused. This makes researchers interested in studying the factors that influence taxpayer compliance using a behavioral approach (behavioral cooperation). The sample used is individual taxpayers registered in all KPPs in the city of Surabaya. This study uses a questionnaire distributed through Google Form. The data collection method used is primary data collection. The data analysis used in this research is multiple regression analysis. This study shows the results that Rational Attitudes, Religiosity, and Tax Ethics have a positive influence on taxpayer compliance. \u0000Keywords: rational attitude, religiosity, tax ethics, taxpayer compliance.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114274778","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

DO RISK MANAGEMENT DISCLOSURE AFFECT FIRM VALUE THROUGH PROFITABILITY? 风险管理披露是否通过盈利能力影响公司价值?

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-10-28 DOI: 10.37715/jaef.v4i1.3089

C. Bata, Sofian Sofian

{"title":"DO RISK MANAGEMENT DISCLOSURE AFFECT FIRM VALUE THROUGH PROFITABILITY?","authors":"C. Bata, Sofian Sofian","doi":"10.37715/jaef.v4i1.3089","DOIUrl":"https://doi.org/10.37715/jaef.v4i1.3089","url":null,"abstract":"Investors are parties who determine a company’s sustainability because the funds invested by investors are a source of funds for the company. Investors do not only consider financial statements but also the nonfinancial side, namely the value of a company and how the company manages risk. The company’s value can be seen from the fair market value of the share price. If the stock price of a company is high, the value of the company is also high, thereby increasing investor confidence in investing. Therefore, this study examines the effect of enterprise risk management disclosures on firm value through profitability. The design of this research is quantitative research with hypothesis testing. The population in this study are banking companies listed on the Indonesia Stock Exchange from 2018 – 2020. The sampling technique used is purposive sampling so that a sample of 40 companies is obtained. The research period used is three years (2018 – 2020) which has total sample data is 120. The analytical method used is multiple linear regression using the SPSS version 23 application to process the data. The test results prove that the Company’s Risk Management Disclosure positively affects Firm Value and Profitability. While profitability does not affect firm value and does not have a significant impact on mediating the influence of corporate risk management on firm value. \u0000Keywords: enterprise risk management disclosure, firm value, profitability","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117218818","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

EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE 以流行病为控制变量的影响舞弊钻石理论检测财务报表舞弊

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-10-28 DOI: 10.37715/jaef.v4i1.2754

Dadio Fiasani Anas, Anastasia Filiana Ismawati

{"title":"EFFECT FRAUD DIAMOND THEORY DETECTING FINANCIAL STATEMENT FRAUD WITH PANDEMIC AS CONTROL VARIABLE","authors":"Dadio Fiasani Anas, Anastasia Filiana Ismawati","doi":"10.37715/jaef.v4i1.2754","DOIUrl":"https://doi.org/10.37715/jaef.v4i1.2754","url":null,"abstract":"The COVID-19 pandemic has caused nationwide economic losses. This condition forces companies to try keeping financial performance stable. What needs to be watched out for during this pandemic is hiding or manipulating company financial statements to improve investors’ interest in investing on the company during this pandemic. Before the pandemic, financial statement fraud cases had often occurred in Indonesia, such as cases of auditor failure, companies revising financial statements, or manipulating false claims to get rewards. This study aims to determine the relationship between financial stability, external pressure, financial targets, ineffective monitoring, change of auditors, and change of directors on financial statement fraud. The sample of this research is pharmaceutical companies listed on the Indonesia Stock Exchange for the period of 2018–2021.This study uses secondary data sources originating from the company’s financial statements. The results of the study stated that financial stability, financial target, change of auditor, and change of director had no effect onfinancial statement fraud. External pressure has a positive effect on financial statement fraud, while ineffective monitoring has a negative effect on financial statement fraud. \u0000Keywords: financial statement fraud, pandemic, fraud diamond, pharmacy.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116469373","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 MODERATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN PROFITABILITY, ECONOMIC VALUE ADDED, AND STOCK RETURN 智力资本对盈利能力、经济增加值与股票收益关系的调节作用

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-10-28 DOI: 10.37715/jaef.v4i1.2957

Nurrohma Fitriana

引用次数: 0

THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK RETURNS OF PROPERTY & REAL ESTATE COMPANIES LISTED ON THE IDX IN 2020-2021 财务业绩对2020-2021年idx上市房地产公司股票收益的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-10-28 DOI: 10.37715/jaef.v4i1.3008

Brigitta Arcia Pramitha

{"title":"THE EFFECT OF FINANCIAL PERFORMANCE ON STOCK RETURNS OF PROPERTY & REAL ESTATE COMPANIES LISTED ON THE IDX IN 2020-2021","authors":"Brigitta Arcia Pramitha","doi":"10.37715/jaef.v4i1.3008","DOIUrl":"https://doi.org/10.37715/jaef.v4i1.3008","url":null,"abstract":"Abstract: This research aims to analyze the effect of financial performance on stock returns of property & real estate companies listed on the Indonesia Stock Exchange in 2020 - 2021. The research method used is quantitative descriptive which is carried out by collecting and analyzing quantitative data and statistical testing, as well as the type of causal conclusive research. The analytical technique used in this research is Multiple Linear Regression Analysis, t-test, and F-test. The sampling technique used is non-probability sampling, namely the purposive sampling method. The independent variable used in this research is financial performance. Financial performance is meant here is financial performance measured using financial ratios, namely Earning Per Share (EPS), Return on Equity (ROE), and Net Profit Margin (NPM) variables, while the dependent variable is Stock Return. The sample in this research is 47 property & real estate companies that have been listed on the IDX in the period 2020 - 2021 and have complied with the research criteria made. The research method used is Multiple Regression, CAPM & Simple Regression obtained using SPSS. The results of the study indicate that the EPS and ROE variables have no significant effect on stock returns, NPM has a significant effect on stock returns, and CAPM has no significant effect on stock returns. \u0000Keywords: Financial Performance, EPS, ROE, NPM, CAPM, Stock Return.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117343990","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 INTERNAL CONTROL ON FRAUD PREVENTION BASED ON THE CAUSE FACTORS 基于成因的内部控制对舞弊预防的作用

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-04-28 DOI: 10.37715/jaef.v3i2.2662

Fifi Arida Yahya, L. Venusita

{"title":"THE EFFECT OF INTERNAL CONTROL ON FRAUD PREVENTION BASED ON THE CAUSE FACTORS","authors":"Fifi Arida Yahya, L. Venusita","doi":"10.37715/jaef.v3i2.2662","DOIUrl":"https://doi.org/10.37715/jaef.v3i2.2662","url":null,"abstract":"The purpose of this study is to determine the effect of control environment, risk assessment, control activities, information and communication, and monitoring activities on fraud prevention based on the factors causing fraud adopted from the fraud pentagon theory, which consists of pressure, opportunity, rationalization, ability, and arrogance. The population in this study are employees of a construction service company in the city of Surabaya. The sampling technique used in this study is the non-probability sampling method, which means all members of the population are used as the sample in the study. The number of samples used in this study is 57 respondents, who were employees of the company. The data analysis method used in this study is the Structural Equation Modeling (SEM) based on its variant, namely Partial Least Square (PLS), using the smart pls software version 3.3.5. The results of this study indicate that the control environment, risk assessment, and monitoring activities have positive and significant effect on fraud prevention, but control and information & communication activities have no effect on fraud prevention.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114962612","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

FINANCIAL PERFORMANCE ANALYSIS THROUGHT VALUE FOR MONEY APPROACH IN THE NATIONAL AND POLITICAL UNIT AGENCY OF MAGETAN REGENCY 运用物有所值的方法对国家和政治单位行政机关的财务绩效进行分析

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-04-28 DOI: 10.37715/jaef.v3i2.2654

A. Kudhori, Indwi Sinar Hardyanti

{"title":"FINANCIAL PERFORMANCE ANALYSIS THROUGHT VALUE FOR MONEY APPROACH IN THE NATIONAL AND POLITICAL UNIT AGENCY OF MAGETAN REGENCY","authors":"A. Kudhori, Indwi Sinar Hardyanti","doi":"10.37715/jaef.v3i2.2654","DOIUrl":"https://doi.org/10.37715/jaef.v3i2.2654","url":null,"abstract":"This study aims to analyze financial performance through a value for money approach at the National Unity and Political Agency of Magetan Regency. The function of value for money serves as a bridge for local governments to achieve good governance. There are main elements as parameters, namely economy, efficiency, and effectiveness. This study uses descriptive analysis method with primary data sources from performance reports and budget realization reports for the National Unity and Political Affairs Agency of Nganjuk Regency, with data collection techniques in the form of interviews with employees who responsible for financial reporting and documentation studies. The results of the study show that the financial performance of the National Unity and Political Agency of Magetan Regency for the 2018-2020 fiscal year viewed from an economic measurement point of view is considered good, with the results of economic measurements being below the criterion figure, which is less than 100%. The results of the economic measurement for the 2018–2020 fiscal year show the numbers 88,90%, 90,16%, and 89,89%, respectively. Judging from the results of the efficiency measurement, the results showed that in 2018 it was 95,67%, in 2019 it was 101,09% and in 2020 it was 90,12%. This shows that in 2018 and 2020 it was categorized as efficient, while in 2019 it was categorized as less efficient. Judging from the results of the effectiveness measurement, 2018 and 2019 were ineffective at 87,61% and 89,15%, while in 2020 it was categorized as effective with a score of 100,12%.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125076887","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 INDONESIA GO PUBLIC COMPANIES INVESTMENT DECISION ON FIXED ASSETS DETERMINATION 印尼上市公司固定资产投资决策的确定

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-04-28 DOI: 10.37715/jaef.v3i2.2479

G. Memarista

引用次数: 1

FINANCIAL ANALYSIS OF RETAIL COMPANIES USING THE ALTMAN, SPRINGATE, ZMIJEWSKI, FULMER, AND GROVER BANKRUPTCY PREDICTION MODELS 运用altman, springate, zmijewski, fulmer和grover破产预测模型对零售公司进行财务分析

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-04-28 DOI: 10.37715/jaef.v3i2.2661

Trisa Wahyuningsih, L. Venusita

{"title":"FINANCIAL ANALYSIS OF RETAIL COMPANIES USING THE ALTMAN, SPRINGATE, ZMIJEWSKI, FULMER, AND GROVER BANKRUPTCY PREDICTION MODELS","authors":"Trisa Wahyuningsih, L. Venusita","doi":"10.37715/jaef.v3i2.2661","DOIUrl":"https://doi.org/10.37715/jaef.v3i2.2661","url":null,"abstract":"Bankruptcy analysis is a method to determine the company's financial condition using a bankruptcy prediction model. The purpose of this study is to determine the financial condition of retail companies in Indonesia listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period, which is measured using the Altman Z-Score, Springate, Zmijewski, Fulmer, and Grover bankruptcy prediction models. The type of research used is quantitative with a descriptive approach. The sample used is 28 retail companies published by the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The data collection technique used is the documentation technique, in the form of annual financial reports of retail companies which are downloaded through www.idx.co.id. The results of data analysis showed that the bankruptcy prediction model of Altman, Springate, Zmijewski, Fulmer, and Grover gave different results, due to differences in the ratio variables used. Several retail companies are predicted to go bankrupt, due to the poor financial performance of the company, causing losses. However, most retail companies are still able to maintain a balance in financial performance and can minimize the risk of bankruptcy during the COVID-19 pandemic. For the company to avoid bankruptcy, the company must manage its financial performance as well as possible, such as regulating the level of sales, company liabilities, company assets, profit before taxes and interest, net income, retained earnings, receivables turnover, working capital, as well as minimizing operating costs company. \u0000 ","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130239701","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

NARCISSISM NARRATIVE TEXT ANALYSIS OF SEMIOTIC DISCLOSURE ANNUAL REPORT PT MERDEKA COPPER GOLD TBK 自恋叙事符号化披露年报文本分析pt默德卡铜金TBK

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2022-04-28 DOI: 10.37715/jaef.v3i2.2652

A. Utama, Ika Putri Elviana

引用次数: 0