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DAMPAK COVID-19 TERHADAP PERUBAHAN KURS DAN VOLUME PERDAGANGAN SAHAM PADA INDEKS LQ-45 COVID-19对LQ-45指数汇率变化和股票贸易量的影响
Accounting Global Journal Pub Date : 2022-04-30 DOI: 10.24176/agj.v6i1.7401
Fitri Satimah Harsanti, Retnosari Retnosari
{"title":"DAMPAK COVID-19 TERHADAP PERUBAHAN KURS DAN VOLUME PERDAGANGAN SAHAM PADA INDEKS LQ-45","authors":"Fitri Satimah Harsanti, Retnosari Retnosari","doi":"10.24176/agj.v6i1.7401","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7401","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121710840","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
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN TRANSFER PRICING ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020) 影响价格转运决策的因素(2016-2020年印尼证券交易所上市制造商的研究)
Accounting Global Journal Pub Date : 2022-04-30 DOI: 10.24176/agj.v6i1.7698
Febra Robiyanto, Zuliyati Zuliyati, Eria Novita Sari
{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN TRANSFER PRICING ( STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020)","authors":"Febra Robiyanto, Zuliyati Zuliyati, Eria Novita Sari","doi":"10.24176/agj.v6i1.7698","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7698","url":null,"abstract":"transfer pricing","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127769089","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
PENGARUH TAX AVOIDANCE, PROFITABILITAS, SALES GROWTH, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BEI PERIODE 2018-2020) TAX AVOIDANCE、盈利能力、销售规模、杠杆和公司价值指标的影响(2016 -2020年间加入LQ45指数的企业实证研究)
Accounting Global Journal Pub Date : 2022-04-30 DOI: 10.24176/agj.v6i1.7464
Devid Aprillando, M. Mujiyati
{"title":"PENGARUH TAX AVOIDANCE, PROFITABILITAS, SALES GROWTH, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ45 DI BEI PERIODE 2018-2020)","authors":"Devid Aprillando, M. Mujiyati","doi":"10.24176/agj.v6i1.7464","DOIUrl":"https://doi.org/10.24176/agj.v6i1.7464","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114313793","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: 2
PERSEPSI PARA AKUNTAN AKAN DAMPAK KEMAJUAN TEKNOLOGI PADA BIDANG KERJA AKUNTANSI 会计对技术进步对会计工作领域的影响的看法
Accounting Global Journal Pub Date : 2021-10-31 DOI: 10.24176/agj.v5i2.6447
Sherly Sugianto, Lysia Congda, Daniel Alvin Kristianto, Christoper Scarvino Rustadi
{"title":"PERSEPSI PARA AKUNTAN AKAN DAMPAK KEMAJUAN TEKNOLOGI PADA BIDANG KERJA AKUNTANSI","authors":"Sherly Sugianto, Lysia Congda, Daniel Alvin Kristianto, Christoper Scarvino Rustadi","doi":"10.24176/agj.v5i2.6447","DOIUrl":"https://doi.org/10.24176/agj.v5i2.6447","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"155 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123046707","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
ANALISIS PENERAPAN SUPER DEDUCTION TAX: STUDI KOMPARASI INDONESIA, MALAYSIA, DAN THAILAND
Accounting Global Journal Pub Date : 2021-10-31 DOI: 10.24176/agj.v5i2.6445
Muhammad Rheza Ramadhan, B. Setyawan
{"title":"ANALISIS PENERAPAN SUPER DEDUCTION TAX: STUDI KOMPARASI INDONESIA, MALAYSIA, DAN THAILAND","authors":"Muhammad Rheza Ramadhan, B. Setyawan","doi":"10.24176/agj.v5i2.6445","DOIUrl":"https://doi.org/10.24176/agj.v5i2.6445","url":null,"abstract":"The economic progress of a nation is influenced by the quality of human resources. Quality human resources become the strength of a country in global competition. Education is an important aspect in improving the quality of human resources. In addition, innovation and research are very important things that need to be encouraged for industrial and economic progress. The government has issued a super deduction tax incentive so that Indonesia can compete globally. The purpose of this research is to analyze the application of the super deduction tax in Indonesia and to analyze the comparison of the application of the super deduction tax incentive in Indonesia with Malaysia and Thailand. The data from this research were obtained by using literature study and interview methods. The analysis of the data shows that each country has a different tax reduction rate policy according to its needs and of course has a different focus of activity. The results of this study can be used as a consideration for DGT in order to improve the efficiency and effectiveness of tax incentive policies for the progress of the nation's economy. Keyword : human resources, super deduction tax, R&D, vocational [ACCOUNTING GLOBAL JOURNAL] P ISSN 2622-7177 E ISSN 2623-1778 Vol. 5, No. 2 Oktober 2021 hal. 201-225 202 1. PENDAHULUAN","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"414 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115327913","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
EVALUASI PENERAPAN AUTOMATIC EXCHANGE OF INFORMATION (STUDI BANDING INDONESIA DAN JEPANG)
Accounting Global Journal Pub Date : 2021-10-31 DOI: 10.24176/agj.v5i2.6421
Indriani Indriani
{"title":"EVALUASI PENERAPAN AUTOMATIC EXCHANGE OF INFORMATION (STUDI BANDING INDONESIA DAN JEPANG)","authors":"Indriani Indriani","doi":"10.24176/agj.v5i2.6421","DOIUrl":"https://doi.org/10.24176/agj.v5i2.6421","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130737347","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
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERKEBUNAN SUB SEKTOR SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2019) 公司社会责任对股票价格披露的影响(2017 -2019年印尼证券交易所上市的棕榈油子种植园公司的实证研究)
Accounting Global Journal Pub Date : 2021-10-31 DOI: 10.24176/agj.v5i2.6230
S. Prasetyo, Dhiona Ayu Nani
{"title":"PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI EMPIRIS PADA PERUSAHAAN PERKEBUNAN SUB SEKTOR SAWIT YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 -2019)","authors":"S. Prasetyo, Dhiona Ayu Nani","doi":"10.24176/agj.v5i2.6230","DOIUrl":"https://doi.org/10.24176/agj.v5i2.6230","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"107 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114126928","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
PENGARUH DIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU ETIS AKUNTAN PENDIDIK DI PERGURUAN TINGGI NEGERI DAN PERGURUAN TINGGI SWASTA 职业承诺对公立大学和私立大学教育会计的道德行为的影响
Accounting Global Journal Pub Date : 2021-04-30 DOI: 10.24176/agj.v5i1.4775
Bunga Asih Pratiwi
{"title":"PENGARUH DIMENSI KOMITMEN PROFESIONAL TERHADAP PERILAKU ETIS AKUNTAN PENDIDIK DI PERGURUAN TINGGI NEGERI DAN PERGURUAN TINGGI SWASTA","authors":"Bunga Asih Pratiwi","doi":"10.24176/agj.v5i1.4775","DOIUrl":"https://doi.org/10.24176/agj.v5i1.4775","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121968920","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
PENGARUH UKURAN PERUSAHAAN, INTANGIBLE ASSET VALUE DAN INTELECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI ISSI PERIODE 2013-2017 公司规模、INTANGIBLE资产值和智力资本对2017年至2017年在ISSI上市的公司的财务表现、财务表现为温和变量的公司的影响
Accounting Global Journal Pub Date : 2021-04-30 DOI: 10.24176/agj.v5i1.5754
Jamilatun Nisa'
{"title":"PENGARUH UKURAN PERUSAHAAN, INTANGIBLE ASSET VALUE DAN INTELECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN YANG TERDAFTAR DI ISSI PERIODE 2013-2017","authors":"Jamilatun Nisa'","doi":"10.24176/agj.v5i1.5754","DOIUrl":"https://doi.org/10.24176/agj.v5i1.5754","url":null,"abstract":"","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122118621","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
PENGARUH TIPE INDUSTRI, MEDIA EXPOSURE, PROFITABILITAS DAN STAKEHOLDER TERHADAP CARBON EMISSION DISCLOSURE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2013-2017)
Accounting Global Journal Pub Date : 2021-04-30 DOI: 10.24176/agj.v5i1.6159
Desy Ari Sandi, Dwi Soegiarto, Dianing Ratna Wijayani
{"title":"PENGARUH TIPE INDUSTRI, MEDIA EXPOSURE, PROFITABILITAS DAN STAKEHOLDER TERHADAP CARBON EMISSION DISCLOSURE (STUDI PADA PERUSAHAAN YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA PADA TAHUN 2013-2017)","authors":"Desy Ari Sandi, Dwi Soegiarto, Dianing Ratna Wijayani","doi":"10.24176/agj.v5i1.6159","DOIUrl":"https://doi.org/10.24176/agj.v5i1.6159","url":null,"abstract":"This research was motivated by the low number of industries in Indonesia reporting carbon emission information.Disclosure of carbon emissions is an issue related to the impact of climate change on the sustainability of the organization. This study aims to examine the effect of target industry types, media exposure, profitability, a n d regulators on carbon emissions' disclosures (CED). Determination of this sample using purposive sampling method with a sample size of 60 companies in the period 2013-2017.This study uses multiple linear regression analysis techniques.The results of this study indicate that industry type, and profitability have a positive and significant effect on CED, while media exposure, and regulator, have no significant effect on CED.","PeriodicalId":440736,"journal":{"name":"Accounting Global Journal","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122205909","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
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