MIZANIA: Jurnal Ekonomi Dan Akuntansi最新文献

{"title":"Siti Rahma Kumala Dewi Pengaruh Kebijakan Dividen dan Struktur Modal terhadap Harga Saham di Perusahaan Manufaktur yang Tercatat di Bursa Efek Indonesia","authors":"Siti Rahma Kumala Dewi","doi":"10.47776/mizania.v3i1.631","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.631","url":null,"abstract":"This study aims to determine the effect of dividend policy (DPR) and capital structure (DER) on stock prices in manufacturing companies on the Indonesian stock exchange either partially or simultaneously. The data in this study were obtained from the Indonesian Stock Exchange, which is willing to be a respondent. \u0000This study uses a quantitative research approach. The sample used is the annual financial statements for the period 2012-2014. Quantitative data analysis method by conducting research directly in the field. By taking the data used is multiple linear regression analysis which is processed using SPSS 20. \u0000The research results show that. Partially, dividend policy has no significant positive effect on stock prices and capital structure and has a significant negative effect on stock prices.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128874028","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}

{"title":"Pengaruh Tax Planning, Aktiva Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Earning Management","authors":"Ismi Aqilaus Ghonia, S. Darma","doi":"10.47776/mizania.v3i1.611","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.611","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh Tax Planning, Aktiva Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Earning Management pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2016-2021. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh sampel dalam penelitian ini yaitu sejumlah 36 data. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis linear berganda, uji t, uji F, dan koefisien determinasi dengan bantuan software  Eviews 9. Berdasarkan hasil pengujian ditemukan bahwa Tax Planning, Aktiva Pajak Tangguhan dan Beban Pajak Tangguhan berpengaruh secara simultan terhadap Earning Management. Tax Planning berpengaruh terhadap Earning Management, Aktiva Pajak Tangguhan tidak berpengaruh terhadap Earning Management dan Beban Pajak Tangguhan berpengaruh terhadap Earning Management.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129599770","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}

{"title":"Pengaruh Pajak, Intangible Assets, Kepemilikan Asing, Profitabilitas, Mekanisme Bonus terhadap Transfer Pricing","authors":"Muhammad Solihin, Sohibunajar Sohibunajar, Ilham Ramadhan Ersyafdi","doi":"10.47776/mizania.v3i1.634","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.634","url":null,"abstract":"The policy adopted by the company in determining the transfer price in a transaction, be it services, goods, intangible assets, or other financial transactions, is transfer pricing. Transfer pricing often creates problems, especially those related to taxation. This study aims to find out whether transfer pricing can be influenced by taxes, intangible assets, foreign ownership, profitability and bonus mechanisms for companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sector and the food and beverage sub-sector for the 2019-2021 period. A sample of 19 companies was selected which was determined using a purposive sampling method. The analytical method used in this study is multiple regression analysis. The results of the study concluded that partially only the tax variable had no influence on transfer pricing while other independent variables had an influence on transfer pricing. Simultaneously, transfer pricing can be influenced by all independent variables. Based on the coefficient of determination, the independent variables are able to explain transfer pricing by 68% and 32% is explained by other variables outside this study.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133419990","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}

{"title":"Dampak Resesi 2023 terhadap Harga Saham di Indonesia","authors":"Sintia Nur Afifah, N. Fauziyyah","doi":"10.47776/mizania.v3i1.612","DOIUrl":"https://doi.org/10.47776/mizania.v3i1.612","url":null,"abstract":"A recession is a sluggishness, as if it had stopped, in trade, industrial and so on or a decline of trade (industry) activities. The economic recession greatly affected the Jakarta Composite Index (IHSG). The phenomenon of the reddening of the stock market started after the WHO announced COVID-19 and has experienced a drastic decline since the economic recession. The economic recession that previously occurred in 1997 is expected to occur again in 2023 so that this has become the cause of negative turmoil on the global stock market, especially Indonesia. Therefore, this study aims to provide an overview of the impact of the 2023 recession on stock prices on the Indonesian capital market JCI. This research is a literacy study using previous studies related to the decline in stock prices in Indonesia, the latest information from relevant sources, and various reports on the topic being researched. The data analysis method in this study is a descriptive analysis method. The results of this study stated that the recession had a negative impact on the development of stock performance as seen from the JCI in the second week of January 2023 which was caused by economic instability, slowing company profit growth, and investor concerns.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126480970","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}

{"title":"Faktor-Faktor Yang Mempengaruhi Auditor Dalam Memberikan Opini Audit Going Concern Pada Masa Pandemi Covid-19","authors":"Ayu Citra Ningrum, Yuha Nadhirah Qintharah","doi":"10.47776/mizania.v2i2.572","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.572","url":null,"abstract":"This study aims to understand how influential the company's growth, financial disress, audit committee size  and KAP reputation are on going concern audit opinions listed on the IDX for the 2020-20210period.  The use of research data is taken on the website www.bursaelektroindonesia.com using secondary data. Then the method used in this research is using quantitative methods. The technique in selecting the sample in this research used purposive sampling technique, so that the total sample of companies in this research amounted to 50 entities with a total period of 2 years used so that the observations in this study amounted to 100 observations. The analysis in this research uses panel data regression and uses the application of SPSS version 23  The results of this research can then convey information that the company growth variable has a negative effect on going-concern audit opinion, Financial distress has a positive effect on going-concern audit opinion, and audit committee size has a negative effect  on going concern audit opinion, and KAP reputation has a positive effect on going concern audit opinion. \u0000  \u0000 ","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121366480","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}

{"title":"DAMPAK APLIKASI PINJAMAN ONLINE TERHADAP KEBUTUHAN DAN GAYA HIDUP KONSUMTIF BURUH PABRIK","authors":"Sheila Wijayanti","doi":"10.47776/mizania.v2i2.592","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.592","url":null,"abstract":"Pinjaman online merupakan jasa layanan digital keuangan oleh penyedia jasa keuangan yang biasa dikenal dengan fintech, yang mana sekarang biasanya berupa aplikasi. Pinjaman online memudahkan masyarakat termasuk buruh pabrik yang ingin meminjam uang secara online tanpa pengajuan syarat yang ribet dan tanpa tatap muka. Layanan ini sangat memiliki pengaruh terhadap kebutuhan dan gaya hidup konsumtif buruh pabrik. Hanya dengan memiliki aplikasi pinjaman online, uang bisa langsung cair. Aplikasi pinjaman online ini memudahkan setiap buruh pabrik yang ingin meminjam uang untuk memenuhi kebutuhan dan gaya hidup konsumtif. Pembayaran pengembalian pinjamannya pun tergolong mudah karena bisa dengan cara mencicil dengan jumlah bunga tertentu, tergantung jangka waktu yang dipilih. Metode kualitatif yang digunakan dalam penelitian ini yakni metode kualitatif dengan melakukan observasi pada literature study dan sumber internet lainnya. Hasil penelitian ini meunjukkan bahwa bahwa pinjaman online memiliki pengaruh terhadap kebutuhan dan gaya hidup konsumtif buruh pabrik. Sehingga, penelitian ini bertujuan untuk menganalisis dampak aplikasi pinjaman online yang membantu terhadap pemenuhan kebutuhan dan gaya hidup konsumtif buruh pabrik.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123367279","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}

{"title":"PENGARUH UKURAN PERUSAHAAN,NILAI PERUSAHAAN SALES GROWHT TERHADAP PENGHINDARAN PAJAK DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI","authors":"Maria Selfiana Habu, S. Darma","doi":"10.47776/mizania.v2i2.520","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.520","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis ukuran perusahaan, nilai perusahaan, sales growth secara simultan dan parsial terhadap penghindaran pajak serta transparansi perusahaan yang memoderasi hubungan ukuran perusahaan, nilai perusahaan, sales growth terhadap penghindaran pajak pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia untuk periode 2016 sampai 2021. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan data sekunder. Metode analisis data yang digunakan adalah uji regresi data panel dengan menggunakan aplikasi Ms. Excel dan Eviews 9. Populasi dalam penelitian ini adalah semua perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2016 sampai 2021. Teknik pengumpulan data pada penelitian ini adalah teknik purposive sampling dengan hasil dari 30 populasi penelitian menjadi 12 sampel penelitian yang diolah dalam penelitian ini. Hasil penelitian menunjukkan bahwa Secara simultan ukuran perusahaan nilai perusahaan dan Sales growth  berpengaruh simultan terhadap penghindaran pajak. Ukuran perusahaan  secara parsial berpengaruh terhadap penghindaran pajak  sedangkan variabel nilai perusahaan dan Sales growth  secara parsial tidak berpengaruh terhadap penghindaran pajak. Transparansi perusahaan  mampu memoderasi hubungan antara ukuran perusahaan  terhadap penghindaran pajak, namun transparansi perusahaan tidak memoderasi hubungan nilai perusahaan dan Sales growth terhadap penghindaran pajak. Koefisien determinasi menunjukan kontribusi variabel independent sebesar 9,5998% terhadap nilai perusahaan sedangkan sisanya 90,4012 dipengaruhi variabel lain yang tidak terdapat dalam penelitian ini. \u0000 ","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133178767","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}

{"title":"PEMENUHAN KEBUTUHAN BAGI KORBAN GEMPA CIANJUR DARI PEMERINTAH, LEMBAGA BADAN SWASTA DAN MASYARAKAT INDONESIA","authors":"S. Bahri","doi":"10.47776/mizania.v2i2.590","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.590","url":null,"abstract":"Cianjur merupakan salah satu nama wilayah di daerah Jawa Barat, yang berada di pulau Jawa. Beberapa akhir ini Cianjur menjadi viral, dikarenakan terjadi gempa yang begitu besar dengan skala magnitude sebesar 5,6 di daerah tersebut tepatnya pada tanggal 21 November 2022. Estimasi jumlah korban dalam kejadian bencana gempa tersebut adalah sekitar 310 orang yang meninggal, 1.000 orang cidera, 20 hilang, dan 58.000 orang mengungsi. Pada kasus bencana tertentu seperti gempa, tanah longsor, banjir, dan tsunami, akan adanya relokasi dan pemenuhan kebutuhan pada korban. Baik oleh pemerintah, Lembaga badan swasta, maupun masyarakat Indonesia. Ini merupakan kegiatan kemanusiaan yang sering dilakukan agar pemunuhan kebutuhan bisa terpenuhi dan tersalur dengan baik. Metode kualitatif merupakan metode yang digunakan dalam penelitian ini adalah observasi dan sumber internet. Variabel diambil dari adanya bencana alam yakni gempa yang dialami warga Cianjur dalam pemenuhan kebutuhan yang diperlukan. Hasil penelitian ini menunjukkan bahwa pemenuhan kebutuhan korban gempa kurang terpenuhi dan kurang merata.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123412132","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}

{"title":"PENGARUH SALES GROWTH, CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE (Studi Pada Perusahaan Sektor Barang dan Konsumsi di Bursa Efek Indonesia Tahun 2016 - 2020)","authors":"N. Marlina, S. Darma","doi":"10.47776/mizania.v2i2.515","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.515","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari sales growth, corporate social responsibilitty dan capital intensity terhadap tax evoidance. Populasi dalam penelitian ini merupakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan data sekunder dan pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah 23 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama 5 tahun periode pengamatan (2016-2020). Alat analisis untuk menguji hipotesis adalah Eviews versi 10. Metode analisis data menggunakan analisis statistik deskriptif, uji data panel, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan sales growth, corporate social responsibilty dan capital intensity berpengaruh terhadap tax avoidance. Sedangkan secara parsial sales growth, corporate social responsibity dan capital intensity berpengaruh terhadap tax avoidance  \u0000Kata Kunci: Sales Growth, Corporate Social Responsibilty, Capital Intensity, Tax Avoidance. \u0000ABSTRACT \u0000This study aims to test and prove empirically the effect of sales growth, corporate social responsibility and capital intensity on tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The research method used in this study is a quantitative method with secondary data and the selection of samples in this study using purposive sampling method. The total number of samples in this study were 23 consumer goods industrial companies listed on the Indonesia Stock Exchange during the 5-year observation period (2016-2020). The analytical tool to test the hypothesis is Eviews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classical assumption test and hypothesis testing. The results of this study indicate that simultaneously sales growth, corporate social responsibility and capital intensity have an effect on tax avoidance. While partially sales growth, corporate social responsibility and capital intensity affect tax avoidance \u0000Keywords: Sales Growth, Corporate Social Responsibility, Capital Intensity, Tax Avoidance.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129476415","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}

{"title":"PENGARUH ‘BRAND IMAGE’ TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE VIVO/ OPPO PADA MAHASISWA","authors":"Sheila Wijayanti","doi":"10.47776/mizania.v2i2.587","DOIUrl":"https://doi.org/10.47776/mizania.v2i2.587","url":null,"abstract":"Pada era milenial, penjualan Smartphone semakin marak. Bisnis jaul-beli Smartphone sangat menjanjikan. Hal ini dapat dilihat dari berbagai sudut dan perspektif. Persaingan Brand Image dari berbagai Smartphone semakin sengit, sehingga setiap perusahaan harus dapat melakukan inovasi terbaru dari produk yang dihasilkannya. Smartphone pada saat ini ialah menjadi kebutuhan masyarakat. Banyak sekali yang tidak jarang msyarakat memilih merk dengan mempertimbangkan buget dan kualitas yang didapat. Gaya hidup masyarakat inilah yang dapat mempengaruhi sebuah Brand Image terhadap keputusan pembelian. Metode yang digunakan dalam penelitian ini yaitu metode kuanlitatif, di mana penelitian kualitatif ini membutuhkan wawancara. Responden diambil dengan metode nonprobability menggunakan teknik quota sampling sebanyak 40 orang mahasiswa Prodi Pendidikan Agama Islam di Universitas Nahdlatul Ulama Indonesia. Variabel diukur dengan dimensi keterjangkauan harga dan keesuaian kualitas yang ditawarkan. Temuan hasil penelitian memperlihatkan hasil Brand Image pada Smartphone merk VIVO/ OPPO berada pada posisi yang paling banyak diminati. Hal berarti bahwa para responden menganggap bahwa Smartphone yang memiliki kualitas yang cukup baik dengan buget yang terjangkau. Hasil perhitungan memperlihatkan bahwa Brand Image memiliki pengaruh yang signifikan terhadap keputusan pembelian.","PeriodicalId":359908,"journal":{"name":"MIZANIA: Jurnal Ekonomi Dan Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128864038","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}