Journal of Financial and Tax最新文献

{"title":"Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi","authors":"Robert Jao, Paulus Tangke, Anthony Holly, Luis Glinka Vinsensius Rumagit","doi":"10.52421/fintax.v3i2.401","DOIUrl":"https://doi.org/10.52421/fintax.v3i2.401","url":null,"abstract":"This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135719296","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 Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)","authors":"Ratih Juwita, Antoni Antoni","doi":"10.52421/fintax.v3i2.404","DOIUrl":"https://doi.org/10.52421/fintax.v3i2.404","url":null,"abstract":"Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135719911","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":"Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan?","authors":"Amrie Firmansyah, Dita Ardhya Ramadini, Rizal Nur Arif, I Gede Dupopadana","doi":"10.52421/fintax.v3i2.415","DOIUrl":"https://doi.org/10.52421/fintax.v3i2.415","url":null,"abstract":"Shareholders commonly use earnings information to evaluate the company's operating success. Also, earnings data can be used in fundamental analysis while making investment decisions in the capital market. Earnings data, however, are not always reported under actual conditions. This research aims to look into the impact of earnings management on firm value. In addition, an independent commissioner serves as a moderating variable in this study. Purposive sampling was employed to collect 135 observations from 45 infrastructure sector companies listed on the Indonesia Stock Exchange between 2019 and 2021. Multiple linear regression was used to analyze hypothesis testing for panel data. According to the findings of this study, earnings management does not affect business value. Furthermore, independent commissioners do not affect the detrimental impact of earnings management on firm value.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135719909","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 Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan","authors":"Anthony Holly, Robert Jao, Natalya Thody","doi":"10.52421/fintax.v3i2.416","DOIUrl":"https://doi.org/10.52421/fintax.v3i2.416","url":null,"abstract":"The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135720241","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 Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB","authors":"Marisvani Putri Lestiana, M Firdaus, Suriani Suriani","doi":"10.52421/fintax.v3i2.405","DOIUrl":"https://doi.org/10.52421/fintax.v3i2.405","url":null,"abstract":"Abstract 
 In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance.
 This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations.
 The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems.
 Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance.This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations.The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135719697","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":"Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Papua Periode 2014-2021","authors":"Yahya Nusa, Ludia Panggalo","doi":"10.52421/fintax.v2i2.218","DOIUrl":"https://doi.org/10.52421/fintax.v2i2.218","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis Pengaruh Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Provinsi Papua periode 2014-2021. Penelitian ini menggunakan alat analisis Linear berganda. Hasil penelitian menunjukan bahwa secara terpisah bahwa Pajak daerah berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah, sedangkan Retribusi Daerah berpengaruh positif dan tidak signifikan terhadap Pendapatan Asli daerah. Dan secara bersamaan menunjukan bahwa pajak daerah dan retribusi daerah berpengaruh positif dan signifikan terhadap Pendapatan Asli daerah di provinsi Papua periode 2014-2021","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125795266","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":"Balance Scorecard Sebagai Alat Ukur Kinerja Perusahaan (Studi Pada PT Sucofindo Timika)","authors":"Ignasius Narew, Dwi Idhan Putra","doi":"10.52421/fintax.v2i2.222","DOIUrl":"https://doi.org/10.52421/fintax.v2i2.222","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis kinerja PT Sucofindo Cabang Timika diukur dengan menggunakan konsep Balance Scorecard serta melakukan perencanaan strategis yang harus diterapkan untuk setiap perspektif dalam Balance Scorecard agar sesuai dengan visi dan tujuan perusahaan.  Penelitian ini menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa kinerja perusahaan tergolong baik dilihat dari ke empat perspektif Balance Scorecard.  Selain itu untuk perencanaan strategis kedepan berdasarkan Importance Performance Analysis, perusahaan perlu mengevaluasi kembali pengadaan peralatan yang tidak sesuai dengan kebutuhan pelanggan dan meningkatkan kualitas hasil pekerjaan serta kecepatan proses pengujian","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"328 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123057941","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":"Kinerja Keuangan: Analisis Laporan Arus Kas Pada CV Alymar Lestari Konsultan","authors":"Longginus Gelatan, Vebi Vebi","doi":"10.52421/fintax.v2i2.221","DOIUrl":"https://doi.org/10.52421/fintax.v2i2.221","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui kinerja keuangan Konsultan CV Alymar Lestari berdasarkan analisis laporan arus kas perusahaan. Metode yang digunakan adalah metode deskriptif. Analisis ini diawali dengan mengumpulkan data dari CV Alymar Lestari Consultant, kemudian mengelola data yang telah dikumpulkan dengan menghitung laporan arus kas perusahaan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan perusahaan cukup baik","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"331 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134299639","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":"Gross Profit Margin, Return On Assets dan Return On Equity Terhadap Harga Saham (Studi pada Perusahaan Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia)","authors":"Elliv Hidayatul Lailiyah, Baron Julianto, Ardiansyah Ahsanul Hayat","doi":"10.52421/fintax.v2i2.214","DOIUrl":"https://doi.org/10.52421/fintax.v2i2.214","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui faktor fundamental yaitu Gross profit Margin, Return On Asset, dan Return On Equity berpengaruh terhadap harga saham. Penelitian ini dilakukan pada perusahaan Industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Penelitian ini menggunakan purposive sampling dengan sampel sebanyak 48 perusahaan dengan data observasi sebesar 142 data. Pendekatan yang digunakan untuk menganalisis data adalah metode kuantitatif. Alat analisis yang digunakan dalam penelitian ini adalah uji regresi linear berganda dengan bantuan program komputer SPSS. Berdasarkan Penelitian yang telah dilakukan, maka hasil dari penelitian ini adalah GPM berpengaruh positif terhadap harga saham. ROA tidak berpengaruh terhadap harga saham. ROE berpengaruh positif terhadap harga saham.","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126507983","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":"Analisis Faktor Penentu Gagal Bayar Konsumen Pada Fifgroup Cabang Timika","authors":"Stepanus Sandy, Dinda Irfandi","doi":"10.52421/fintax.v2i2.225","DOIUrl":"https://doi.org/10.52421/fintax.v2i2.225","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui faktor penentu gagal bayar konsumen pada Fifgroup Cabang Timika. Metode yang digunakan dalam penelitian ini adalah metode deskriptif untuk menggambarkarn faktor yang terbentuk menjadi penentu gagal bayar konsumen pada Fifgroup Cabang Timika. Tehnik pengumpulan data yang digunakan peneliti yaitu observasi, kuesioner dan dokumentasi, Analisis yang digunakan peneliti yaitu analisis faktor. Hasil penelitian menunjukan terdapat dua faktor yang terbentuk yaitu faktor pertama adalah faktor eksternal sebagai penentu gagal bayar konsumen pada fifgroup cabang timika, yaitu menurunya kegiatan ekonomi dan tingginya suku bunga kredit pemanfaatan iklim persaingan perbangkan yang tidak sehat oleh debitur kegagalan usaha debitur dengan faktor musibah yang terjadi pada debitur, Faktor kedua adalah faktor internal yaitu itikad kurang baik dari petugas, lemahnya system administrasi dan pengawasan kredit Untuk mengatasi gagal bayar itu Fifgroup Cabang Timika hendaknya lebih memperhatikan secara khusus kepada faktor eksternal yang mengakibatkan tinggkat resiko gagal bayar yang merupakan faktor yang paling dominan mengakibatkan tingkat resiko gagal bayar pada Fifgroup Cabang Timika. Untuk menimalisir terjadinya gagal bayar pada faktor internal,hendaknya lebih memperhatikan penerapan proses perkreditan sesuai SOP, memberikan pelatihan anti fraud, meningkatkan SDM secara menyeluruh","PeriodicalId":437545,"journal":{"name":"Journal of Financial and Tax","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121427750","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}