JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)最新文献_第4页

Financial Performance Evaluation of PT. Telekomunikasi Indonesia, Tbk. and PT. Indosat, Tbk. PT.印尼电信公司财务绩效评估，Tbk。和PT. Indosat, Tbk。

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-10-01 DOI: 10.37715/jaef.v1i1.1000

Wendra Hartono, Gracia Ongkowijoyo

{"title":"Financial Performance Evaluation of PT. Telekomunikasi Indonesia, Tbk. and PT. Indosat, Tbk.","authors":"Wendra Hartono, Gracia Ongkowijoyo","doi":"10.37715/jaef.v1i1.1000","DOIUrl":"https://doi.org/10.37715/jaef.v1i1.1000","url":null,"abstract":"Two telecommunications companies in Indonesia have their names listed in Indonesian Stock Exchange (IDX) namely, PT. Indosat, Tbk. (ISAT) and PT Telekomunikasi Indonesia (TLKM) have enlivened the telecommunication industry. This study aims to evaluate the performance of two telecommunications companies in Indonesia by assessing, comparing and analyzing fundamentally, technically and news or company policies occurred in the field during 2017 - May 2018. In Fundamental Analysis, the two companies are categorized as companies that have a good financial condition. However, in the second semester of 2017, telecommunication companies experienced a significant decline in market value, which was contrary to the fundamental analysis. If viewed from a technical perspective, this telecommunication service company has good prospects for the future. Company policy or news is also one of the determining factors for the increase or decrease in stock prices. The overall results of the study concluded that TLKM shares have a fundamental, and technical, that is better than ISAT, while news and company policies can be investors' supporting data in determining stock purchases.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130910211","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

Hesitancy to Seek Help Millennial Generation in Surabaya 泗水千禧一代犹豫寻求帮助

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-10-01 DOI: 10.37715/jaef.v1i1.999

Nadya Angelica, D. Astuti, Evelyn Evelyn

引用次数: 0

The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure 公司规模、盈利能力、杠杆率和管理层持股对企业社会责任披露水平的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-10-01 DOI: 10.37715/jaef.v1i1.1338

Jacqueline Vania Wardhani, LukyPatricia Widianingsih., Frandy Karundeng

{"title":"The Effect Of Company Size, Profitability, Leverage, And Management Ownership Towards The Level Of Corporate Social Responsibility (CSR) Disclosure","authors":"Jacqueline Vania Wardhani, LukyPatricia Widianingsih., Frandy Karundeng","doi":"10.37715/jaef.v1i1.1338","DOIUrl":"https://doi.org/10.37715/jaef.v1i1.1338","url":null,"abstract":"The Government has regulated CSR activities through Law No. 40 Year 2007 regarding Limited Liability Company. Mentioned that the company must perform and disclose CSR activities, especially companies that related to natural resources such as mining companies. The objective is to know the effect of company size, profitability, leverage, and management ownership on the level of CSR disclosure of mining companies listed on BEI during the period of 2014-2017. Using secondary data from annual report and financial report. The samples sum up to a total of ten companies with a four-year observation period, resulting in a total of 40 observational data. The method used in this research is multiple linear regression using SPSS 22.0 program. The result of the research shows that (1) firm size has positive effect on CSR disclosure level, (2) profitability and leverage has no effect on CSR disclosure level; (3) management ownership negatively affect CSR disclosure level. This finding contributes to the future research, companies, creditors, investors, and government.","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130817044","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: 8

Determinant of Tax Payer Compliance in KPP Pratama Makassar Utara 望加锡北部地区KPP中纳税人合规的决定因素

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-10-01 DOI: 10.37715/jaef.v1i1.996

A. Holly, Maouren Angel Soewandi, Lukman Tuwo

引用次数: 0

The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018) 税收、汇率、隧道激励和企业规模对转让定价的影响(2014-2018年印尼证券交易所制造业上市公司的实证研究)

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-04-02 DOI: 10.37715/JAEF.V1I2.1466

F. Wijaya, LukyPatricia Widianingsih.

{"title":"The Impact of Tax, Exchange Rate, Tunneling Incentive and Firm Size on Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for Years2014-2018)","authors":"F. Wijaya, LukyPatricia Widianingsih.","doi":"10.37715/JAEF.V1I2.1466","DOIUrl":"https://doi.org/10.37715/JAEF.V1I2.1466","url":null,"abstract":"\u0000 \u0000 \u0000Abstract: In the era of globalization, companies are developing into multinational companies that establish branches or subsidiaries in various countries. This globalization has given an impact to increase international transaction. These transactions could lead to transactions with related parties that shows an indication of transfer pricing. Along with the development of globalization, factors affecting transfer pricing are not only derived from taxes, but also from other factors. The purpose of this research is to examine the effect of tax, exchange rate, tunneling incentive, and firm size on transfer pricing. This research used secondary data in the form of annual reports published on the Indonesia Stock Exchange. Population of this research was manufacturing companies for years 2014-2018 and by purposive sampling method, a sample of 19 manufacturing companies was obtained. Analysis technique used on this research was a multiple linear regression using SPSS 23 application. The result shows that tax, tunneling incentive, firm size have significant effect on transfer pricing, while exchange rate does not take any effect on transfer pricing. Adjusted R2 determination coefficient of 32,8% shows transfer pricing is affected by tax, exchange rate, tunneling incentive, and firm size, while remaining 67,2% is affected by other variables outside research model. \u0000Keywords: Transfer Pricing; Tax; Exchange Rate; Tunneling Incentive; Firm Size. \u0000 \u0000 \u0000","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115084642","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: 4

The Influence of Corporate Social Responsibility and IntellectualCapital Disclosure on Financial Performance of Financial Industry Companies In Malaysia And Indonesia 企业社会责任和知识资本披露对马来西亚和印度尼西亚金融业公司财务绩效的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-04-02 DOI: 10.37715/jaef.v1i2.1465

Sindy Ponto, E. Santoso

{"title":"The Influence of Corporate Social Responsibility and IntellectualCapital Disclosure on Financial Performance of Financial Industry Companies In Malaysia And Indonesia","authors":"Sindy Ponto, E. Santoso","doi":"10.37715/jaef.v1i2.1465","DOIUrl":"https://doi.org/10.37715/jaef.v1i2.1465","url":null,"abstract":"\u0000 \u0000 \u0000Abstract: The purpose of this research is to analyze the influence of Corporate Social Responsibility and Intellectual Capital on the financial performance of financial industry companies in Malaysia and Indonesia. The independent variable in this research was VAIC developed by Pulic which is used as a measurement of Intellectual Capital and checklist Corporate Social Responsibility to measure Corporate Social Responsibility, while the dependent variable of this research was financial performance which is proxied by Return on Assets, Return on Equity and Capital Adequacy Ratio. The samples of this study were financial industry companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange with the research period of 2013-2018. Data collection used in this study was purposive sampling technique. The results indicated that (1) Corporate Social Responsibility has positive influence to the financial performance (ROA and ROE) but has negative influence to the financial performance (CAR), (2) Intellectual Capital has positive influence to the financial performance (ROA and ROE) but has negative influence to the financial performance (CAR), (3) Corporate Social Responsibility and Intellectual Capital has positive influence to the financial performance (ROA, ROE and CAR). \u0000Keywords: Corporate Social Responsibility; Intellectual Capital; financial performance; Value Added Intellectual Coefficients (VAIC). \u0000 \u0000 \u0000","PeriodicalId":289023,"journal":{"name":"JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)","volume":"228 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115320096","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

Dividend Announcement Effect To Market Reaction in Non-Financial Companies Listed on Indonesia Stock Exchange 印尼证券交易所非金融类上市公司股利公告对市场反应的影响

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2019-04-02 DOI: 10.37715/jaef.v1i2.1467

Alvin Fabian, E. Santoso

引用次数: 1