Jurnal ASET Akuntansi Riset最新文献

The Influence of Media Exposure, Company Size, Profitability, and Leverage on Carbon Emission Disclosure 媒体曝光、公司规模、盈利能力和杠杆对碳排放信息披露的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7335

Tri Maya Utari, Vita Aprilina

引用次数: 0

Sales Growth, Company Size, Profitability, and Non-Debt Tax Shield on Capital Structure In Food and Beverage Sub-Sector Companies Listed on The Indonesia Stock Exchange 在印尼证券交易所上市的食品和饮料细分行业公司的销售增长、公司规模、盈利能力和资本结构的非债务税盾

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7387

Nicholas Renaldo, Christian Rusli, Suhardjo Suhardjo, Suharti Suharti, Tandy Sevendy

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The Influence of Environmental Performance and Financial Performance on Company Value 环境绩效和财务绩效对公司价值的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.6973

Vianty Adella Santo, Laura Silvany Hivianto

引用次数: 0

Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas dan Tingkat Utang Terhadap Persistensi Laba 销售的波动、现金流的波动以及利润持久性的债务水平的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7062

Wendy Salim Saputra, Phebyana Margaretha

{"title":"Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas dan Tingkat Utang Terhadap Persistensi Laba","authors":"Wendy Salim Saputra, Phebyana Margaretha","doi":"10.33558/jrak.v14i2.7062","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7062","url":null,"abstract":"Laba sangat penting perannya sebagai indikator terhadap evaluasi performa perusahaan. Informasi laba tidak akan berguna bila tidak berkualitas, semakin perusahaan dapat menghasilkan informasi laba yang berkualitas maka semakin mencerminkan keberlanjutan, kondisi keuangan, dan performa perusahaan tersebut di masa yang akan datang. laba yang berkualitas adalah laba yang mengandung nilai predictive value, yaitu salah satu aspek relevansi dalam kualitas fundamental, yang merupakan kemampuan informasi akuntansi untuk digunakan sebagai dasar perkiraan angka masa depan. Tingkat persistensi laba dapat menggambarkan pengaruh laba tahun berjalan terhadap laba yang akan datang, dasar perhitungannya adalah core earning, sehingga laba yang tersaji dalam laporan merupakan laba yang relevan dengan proses operasional perusahaan rutin dan bukan merupakan hasil pos transitoris atau pos pendapatan luar biasa. Persistensi laba juga dapat menggambarkan berapa tingkat pendapatan yang dapat dipertahankan perusahaan untuk didapat di setiap periode operasional. Semakin tinggi persitensi laba maka semakin baik perusahaan dalam mempertahankan tingkat pendapatan mereka. Tujuan penelitian ini adalah untuk mendapatkan bukti empiris mengenai pengaruh volatilitas penjualan, volatiltias arus kas dan tingkat utang terhadap persistensi laba. Penelitian ini selanjutnya akan menggunakan analisis regresi berganda yang dimulai dengan pengujian statistik deskriptif, uji asumsi klasik dan pengujian hipotesis. Pengujian data dibantu dengan menggunakan program SPSS. Hasil Uji T menunjukkan bahwa persistensi laba tidak dipengaruhi oleh variabel volatilitas penjualan dengan arah negatif, variabel volatilitas arus kas berpengaruh positif tetapi tidak signifikan terhadap persistensi laba, dan tingkat utang berpengaruh positif tetapi tidak signifikan terhadap persistensi laba.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923131","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 Effects of Audit Committee Characteristics on Financial Distress in Banking Sector Companies Listing in Indonesia Stock Exchange 2018-2020 审计委员会特征对2018-2020年印尼证券交易所上市银行部门公司财务困境的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.4621

Farah Aghniya ‘Ilmi, Nasyiah Hasanah Purnomowati

引用次数: 0

Retribution and Regional Tax Receipts on Economic Growth Through Regional Expenditures as an Intervening Variable 惩罚与区域税收收入对经济增长的影响——以区域支出为中介变量

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7076

Edy Sugiarto, Sura Klaudia, Munaroh Munaroh

{"title":"Retribution and Regional Tax Receipts on Economic Growth Through Regional Expenditures as an Intervening Variable","authors":"Edy Sugiarto, Sura Klaudia, Munaroh Munaroh","doi":"10.33558/jrak.v14i2.7076","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7076","url":null,"abstract":"This study aims to determine the relationship between regional taxes and economic growth, regional levies and economic growth, regional taxes and economic growth through regional expenditures as an intervening variable, and regional levies and economic growth through regional expenditures as an intervening variable. The population in this study consisted of the Probolinggo Regency APBD, regional fees, regional gross domestic product at constant prices, and local tax reports. The Probolinggo Regency APBD in one decade (2012-2021) consisted of 40 samples from all variables, namely all regional tax reports, regional levies, regional gross domestic product, and the samples in this study. I obtained secondary data from the Central Bureau of Statistics (BPS) of Probolinggo Regency. The analysis technique uses SPSS 25, and the test results show that regional taxes have an effect on economic growth, regional levies do not, regional taxes moderated by regional spending have an effect, and regional levies moderated by regional expenditures have an effect on economic growth. Keywords: Regional Tax, Regional Retribution, Regional Expenditure, Economic Growth.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135923133","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

Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor 纳税人的意识、服务质量、税收制裁和机动车的合规

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7376

Meidy Kantohe, Miryam Lonto, Yosua Gary Pakasi

{"title":"Kesadaran Wajib Pajak, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Kendaraan Bermotor","authors":"Meidy Kantohe, Miryam Lonto, Yosua Gary Pakasi","doi":"10.33558/jrak.v14i2.7376","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7376","url":null,"abstract":"Pajak kendaraan bermotor merupakan Salah satu sumber pendapatan pajak daerah yang potensial bagi kabupaten Minahasa karena jumlah kendaraan yang terdaftar di Kantor Bersama SAMSAT Tondano semakin meningkat setiap tahunnya. Namun, hal ini belum sebanding dengan peningkatan jumlah wajib pajak yang membayar pajak kendaraan bermotor. Penelitian ini bertujuan untuk mengetahui pengaruh kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor SAMSAT Tondano. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif dengan populasi yaitu seluruh wajib pajak yang kendaraannya terdaftar di Kantor Bersama SAMSAT Tondano, sebanyak 107.383 orang wajib pajak. Teknik pengambilan sampel menggunakan Accidental Sampling yaitu wajib pajak yang secara kebetulan bertemu dengan peneliti di Kantor Bersama SAMSAT Tondano. Jumlah sampel dihitung dengan menggunakan rumus slovin dan diperoleh jumlah sampel sebanyak 100 orang wajib pajak. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan software SPSS versi 29. Hasil penelitian ini menunjukkan bahwa kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kantor Bersama SAMSAT Tondano.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922964","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 Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable 以伊斯兰社会报告为调节变量的公司价值盈利能力分析

Jurnal ASET Akuntansi Riset Pub Date : 2023-10-13 DOI: 10.33558/jrak.v14i2.7419

Dinda Fali Rifan, Maria Hodijah

{"title":"The Profitability Analysis on Company Value Using Islamic Social Reporting as a Moderating Variable","authors":"Dinda Fali Rifan, Maria Hodijah","doi":"10.33558/jrak.v14i2.7419","DOIUrl":"https://doi.org/10.33558/jrak.v14i2.7419","url":null,"abstract":"Nilai perusahaan di suatu perusahaan pada umumnya diukur melalui harga saham. Nilai perusahaan yang tinggi umumnya ditandai juga meningkatnya harga saham suatu perusahaan di pasar. Bagi perusahaan yang tercantum di dalam Jakarta Islamic Index (JII), tingginya harga saham tidak juga diikuti dengan nilai profitabilitas yang tinggi baik menurun maupun meningkat. Indikator profitabilitas diukur melalui Return on Asset (ROA). Oleh sebab itu ditambahkan ISR sebagai variabel moderasi dalam penelitian ini. Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel profitabilitas terhadap variabel nilai perusahaan dengan Islamic Social Reporting (ISR) sebagai variabel moderasi di perusahaan yang tercatat di dalam Jakarta Islamic Index (JII) tahun 2019-2021. Penelitian ini menggunakan pendekatan kuantitatif. Pengambilan sampel dilakukan melalui teknik purposive sampling, serta pengolahan data menggunakan SmartPLS versi 4. Hasil penelitian menunjukkan bahwa Profitabilitas yang diproksikan melalui ROA tidak berpengaruh terhadap Nilai Perusahaan. Selain itu, pengungkapan ISR sebagai variabel moderasi tidak dapat mempengaruhi hubungan antara profitabilitas terhadap nilai perusahaan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135922963","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 GREEN INVESTMENT, INTELLECTUAL CAPITAL DISCLOSURE, AND CARBON EMISSION DISCLOSURE ON FIRM VALUE 绿色投资、智力资本披露和碳排放披露对企业价值的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.269

Adira M. B. Azhari, David H. M. Hasibuan

引用次数: 0

THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE 并购对盈余管理实务和财务绩效的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-09-30 DOI: 10.37641/riset.v5i2.268

Dewi Sarifah Tullah, Ramunah Fatmawati Tullah

{"title":"THE IMPACT OF MERGERS AND ACQUISITIONS ON EARNING MANAGEMENT PRACTICES AND FINANCIAL PERFORMANCE","authors":"Dewi Sarifah Tullah, Ramunah Fatmawati Tullah","doi":"10.37641/riset.v5i2.268","DOIUrl":"https://doi.org/10.37641/riset.v5i2.268","url":null,"abstract":"This study aims to determine whether there are differences between earning management and financial performance during mergers and acquisitions (M&A). Purposive sampling was used to collect data from the Indonesia Stock Exchange (IDX) according to criteria for businesses that completed M&A projects in 2017 and that were publicly traded from 2012 to 2020. The Wilcoxon signed rank test was used to test the hypothesis. The results of the study show that earnings management practices are different after M&A is done with income-increasing patterns. The financial performance of return on assets (ROA) proves that there are differences that cause these activities to decline. But even while these ratios are suffering from a decline, impact M&A does not produce appreciable differences in the current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), and earnings per share (EPS). Research suggests that businesses exercise greater caution when developing their business plans prior to implementing M&A, and that investors be more picky when allocating capital to businesses that are implementing M&A because not all M&A activities will result in positive outcomes.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277957","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