Journal of Accounting, Management, and Economics Research (JAMER)最新文献

Analysis of Internal Factors Affecting Tax Avoidance in the 4.0 Era in Digital Technology Sector 影响数字技术行业 4.0 时代避税行为的内部因素分析

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-07-29 DOI: 10.33476/jamer.v3i1.207

Maya Mustika, Sulistyowati Sulistyowati, Ananda Fasya Indira

{"title":"Analysis of Internal Factors Affecting Tax Avoidance in the 4.0 Era in Digital Technology Sector","authors":"Maya Mustika, Sulistyowati Sulistyowati, Ananda Fasya Indira","doi":"10.33476/jamer.v3i1.207","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.207","url":null,"abstract":"This study aims to analyze internal factors that influence tax avoidance in the annual financial reports of digital technology sector companies listed on the Indonesia Stock Exchange for the 2018-2022 research period in the economy 4.0 era. The independent variables in this study are profitability, fixed asset intensity, and leverage. The approach used in this study is a secondary data quantitative approach. The population of the study was 73 digital technology sector companies listed on the Indonesia Stock Exchange in the 2018-2022 research period, and the sample was taken using the purposive sampling method with a total of 25 companies so that the number of observations in the study was 125 observation data. The data analysis technique uses panel data regression analysis using statistical calculations. The results of the research analysis prove that profitability and leverage have a partial and positive and negative influence on tax avoidance. In contrast, fixed asset intensity does not have a partial and negative influence on tax avoidance. The managerial implications are that the implementation of digital technology can help create a more transparent and accountable system, and the use of data-based audit technology can detect anomalies and potential tax avoidance earlier.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"4 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796406","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

Enhancing Company Value: The Impact of Managerial Ownership and CSR Disclosure 提升公司价值：管理者所有权和企业社会责任披露的影响

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-07-29 DOI: 10.33476/jamer.v3i1.208

Misheleiloen Misheleiloen

{"title":"Enhancing Company Value: The Impact of Managerial Ownership and CSR Disclosure","authors":"Misheleiloen Misheleiloen","doi":"10.33476/jamer.v3i1.208","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.208","url":null,"abstract":"The Influence of Managerial Ownership and Corporate Social Responsibility (CSR) Disclosure on Company Value (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange for the 2017-2019 Period). To determine the influence of managerial ownership and Corporate Social Responsibility (CSR) disclosure on the value of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. This research method uses multiple linear analysis methods. Managerial ownership has a significant negative influence on firm value partially. Disclosure of Corporate Social Responsibility (CSR) has a significant positive influence on company value partially. Managerial ownership and disclosure of Corporate Social Responsibility (CSR) have a significant positive influence simultaneously on company value. The managerial implications of this research explore the impact of managerial ownership and disclosure of Corporate Social Responsibility (CSR) on increasing company value. Managerial ownership plays an important role in aligning interests between management and shareholders, which in turn can motivate management to improve company performance. On the other hand, CSR disclosure not only builds a positive image of the company but also increases stakeholder trust and loyalty.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"23 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141796615","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

Determinants Factor of Dividend Policy with Company Size as a Moderation Variable 以公司规模为调节变量的股利政策决定因素

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-07-19 DOI: 10.33476/jamer.v3i1.189

Almarya Okta Egidiya Rusma, Hesty Juni Tambuati Subing

{"title":"Determinants Factor of Dividend Policy with Company Size as a Moderation Variable","authors":"Almarya Okta Egidiya Rusma, Hesty Juni Tambuati Subing","doi":"10.33476/jamer.v3i1.189","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.189","url":null,"abstract":"This study looks at how company size (SIZE) moderates the effects of profitability (ROI), liquidity (CR), and leverage (DER) on dividend policy (DPR) in food and beverage firms listed on the Indonesia Stock Exchange between 2017 and 2021. Purposive sampling is the procedure used in the sampling approach. This study's sample comprised sixteen companies listed on the Indonesia Stock Exchange. Multiple regression and moderated regression are the analysis techniques employed, with a 5% significance level. The study's pre-moderation results demonstrate the significant influence of the variables Profitability (ROI) and Leverage (DER) on Dividend Policy. The study's post-moderation results demonstrate the significant influence of Liquidity (CR), Leverage (DER), and Company Size (Size) on Dividend Policy. The executive. The managerial implications in this study are that management needs to set clear, realistic financial performance targets to ensure that the company is able to achieve sufficient to support dividend policy, and large companies can take advantage of economies of scale to improve financial performance, which in turn can support a larger dividend policy stable. Management must ensure efficient cash flow management to support dividend payments.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"118 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141822283","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 Role of Discipline and Work Motivation in Determining Employee Performance 纪律和工作动力在决定员工绩效中的作用

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-07-19 DOI: 10.33476/jamer.v3i1.192

Muhammad Hasby Hasbunallah, Kasbuntoro Kasbuntoro

{"title":"The Role of Discipline and Work Motivation in Determining Employee Performance","authors":"Muhammad Hasby Hasbunallah, Kasbuntoro Kasbuntoro","doi":"10.33476/jamer.v3i1.192","DOIUrl":"https://doi.org/10.33476/jamer.v3i1.192","url":null,"abstract":"Motivation is among the elements that can help achieve peak performance. Managers use work discipline as a technique to talk to staff members and get their cooperation in changing their conduct. It also raises knowledge of corporate policies and social norms and encourages people to follow them. The purpose of this thesis is to ascertain and examine how work discipline and motivation affect the output of PT employees. Auto Technology Indonesia. Researchers used a convenience sampling technique, this technique determines the sample based on all employees of PT. Auto Teknologi Indonesia Motivation research results have a major impact on PT Auto Teknologi employees' performance. At PT Auto Teknologi Indonesia, the results of discipline tests have a big impact on employee performance. The outcomes of evaluating Work Discipline and Motivation at the same time have a major impact on Employee Performance. Managerial implications: Giving regular awards or recognition to employees who demonstrate good performance can increase their motivation. Carrying out routine monitoring and performance evaluations to ensure employees comply with established disciplinary standards.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"124 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141821629","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

Dividend Policy Determinants with Profitability as a Moderating Variable 以盈利能力为调节变量的股利政策决定因素

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-07-19 DOI: 10.33476/jamer.v3i1.181

Rahayu Rahayu, Florie Nurul

引用次数: 0

Peranan Distribusi Dana Zakat Produktif Baitul Maal Wa Tamwil dalam Meningkatkan Modal Usaha UMKM Baitul Maal Wa Tamwil 的生产性天课基金分配在增加中小微企业资本方面的作用

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-01-05 DOI: 10.33476/jamer.v2i2.39

Silfa Salsabela, Hendrawati Hendrawati

引用次数: 0

Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pembelian Merk Unilever 产品质量和价格对联合利华品牌购买满意度的影响

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2024-01-05 DOI: 10.33476/jamer.v2i2.89

Pengaruh Kualitas, Produk Dan, Harga Terhadap, Kepuasan Pembelian, Merk Unilever, Shinta Anatus, Sholika, N. Maulidia, Muhammad Faisol Banan, M. A. Wicaksono, M. H. Tamyis, Article Info, Shinta Anatus Sholika, Ulama Sidoarjo

引用次数: 0

The Effect of Corporate Social Responsibility, Free Cash Flow and Leverage on Earnings Management with Managerial Ownership as Moderating 企业社会责任、自由现金流和杠杆对盈余管理的影响——以管理层所有权为调节因子

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2023-07-27 DOI: 10.33476/jamer.v2i1.94

Aisiyah Pangesti, Flourien Nurul Chusnah

{"title":"The Effect of Corporate Social Responsibility, Free Cash Flow and Leverage on Earnings Management with Managerial Ownership as Moderating","authors":"Aisiyah Pangesti, Flourien Nurul Chusnah","doi":"10.33476/jamer.v2i1.94","DOIUrl":"https://doi.org/10.33476/jamer.v2i1.94","url":null,"abstract":"This study aims to determine the effect of corporate social responsibility, free cash flow and leverage on earnings management with managerial ownership as a moderator in consumer goods industrial companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. This study uses quantitative research methods, which are measured by using multiple linear regression method with Eviews 12 software. The population in this study are consumer goods industrial companies listed on the Indonesia Stock Exchange from 2018 to 2021. Sampling using purposive sampling method with a total sample of as much as 23 companies with a research period of 4 years so that the total observations in this study were 92 observations. The data collection techn ique uses the documentation method through the IDX official website www.idx.co.id. The results of this study prove that (1) corporate social responsibility, free cash flow has a negative effect on earnings management, (2) leverage has no effect on earnings management, (3) managerial ownership is able to moderate the relationship of corporate social responsibility to earnings management, (4) ownership managerial is not able to moderate the relationship of free cash flow and leverage on earnings management.","PeriodicalId":375476,"journal":{"name":"Journal of Accounting, Management, and Economics Research (JAMER)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114515955","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 Company Size, Financial Leverage, Profitability, and Dividend Payout Ratio on Income Smoothing Practices 公司规模、财务杠杆、盈利能力和股息支付率对收益平滑实践的影响

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2023-07-27 DOI: 10.33476/jamer.v2i1.93

Sintia Dewi, Bayu Pratama

引用次数: 0

Influence Of Company Performance On Stock Return 公司绩效对股票收益的影响

Journal of Accounting, Management, and Economics Research (JAMER) Pub Date : 2023-07-27 DOI: 10.33476/jamer.v2i1.77

Vinny Larasati, Hesty Juni Tambuati Subing, A. Mansur

引用次数: 0