Journal of Governance Taxation and Auditing最新文献

The Effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Return in Energy Sector Companies Indonesia Stock Exchange 市场增加值、市值和外资持股对能源行业公司股票回报的影响

Journal of Governance Taxation and Auditing Pub Date : 2023-10-31 DOI: 10.38142/jogta.v2i2.804

I Dewa M SUGIANTARA, Stanly W. ALEXANDER, Heince R. N. WOKAS

{"title":"The Effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Return in Energy Sector Companies Indonesia Stock Exchange","authors":"I Dewa M SUGIANTARA, Stanly W. ALEXANDER, Heince R. N. WOKAS","doi":"10.38142/jogta.v2i2.804","DOIUrl":"https://doi.org/10.38142/jogta.v2i2.804","url":null,"abstract":"The rate of return is one of the primary considerations in making investment decisions. Stock return is the result obtained from stock investment activities, which can be in the form of realized returns and expected returns. This study aims to determine the effect of Market Value Added, Market Capitalization, and Foreign Ownership on Stock Returns. The object research was carried out at Energy Sector Companies listed on the Indonesia Stock Exchange from 2017 to 2021. This type of research is quantitative research using a purposive sampling technique. There are 26 sample companies selected from 39 companies. The sample is determined based on: 1) Energy sector companies listed on the main board of the Indonesia Stock Exchange for the 2016-2017 period. 2) Energy sector companies that do not publish annual reports for the 2017-2021. 3) Energy sector companies must provide complete data according to the research variables. This study analyzed data using multiple linear regression, with statistical processing using IBM SPSS 26. The analysis of this study shows that market value added and capitalization affect stock returns. Meanwhile, foreign ownership does not affect stock returns.","PeriodicalId":484281,"journal":{"name":"Journal of Governance Taxation and Auditing","volume":"38 8","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135809208","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 Influence of the use of Financial Technology and Financial Literacy on the Consumptive Behavior of Students of the Faculty of Economics and Business, Sam Ratulangi University 金融科技使用与金融素养对山姆拉图兰吉大学经济与商业学院学生消费行为的影响

Journal of Governance Taxation and Auditing Pub Date : 2023-10-31 DOI: 10.38142/jogta.v2i2.826

Sriwahyuni SENOBUA, Jullie J. SONDAKH, Sintje RONDONUWU

{"title":"The Influence of the use of Financial Technology and Financial Literacy on the Consumptive Behavior of Students of the Faculty of Economics and Business, Sam Ratulangi University","authors":"Sriwahyuni SENOBUA, Jullie J. SONDAKH, Sintje RONDONUWU","doi":"10.38142/jogta.v2i2.826","DOIUrl":"https://doi.org/10.38142/jogta.v2i2.826","url":null,"abstract":"Currently, there are still many people who have difficulty in managing finances, including students. This can be seen from wasteful behavior and also prioritizing wants over their needs. This study aims to: (1) determine whether the use of financial technology affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University (2) determine whether financial literacy affects the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University. The method used in this thesis research is descriptive method with quantitative approach. The population in this study were active students of the Faculty of Economics and Business, Sam Ratulangi University in the 2022-2023 academic year. This study used a simple random sampling method with a sample size of 100 respondents. The data source in this study is primary data. Data collection techniques using survey methods using questionnaires as data collection instruments. The data analysis technique used in this research is multiple regression analysis using IBM SPSS version 25. The results obtained are that partially the use of financial technology has a positive and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University and financial literacy has a negative and significant effect on the consumptive behavior of students of the Faculty of Economics and Business, Sam Ratulangi University.","PeriodicalId":484281,"journal":{"name":"Journal of Governance Taxation and Auditing","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135928047","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

Evaluation of the Application of Sales Tax Incentives on Luxury Goods to Motor Vehicle Sales During the Covid-19 Pandemic At Pt Hasjrat Abadi Manado Tendean Branch 新冠肺炎疫情期间奢侈品销售税优惠对机动车销售的应用评估

Journal of Governance Taxation and Auditing Pub Date : 2023-10-31 DOI: 10.38142/jogta.v2i2.825

William R. UMBOH, Harijanto SABIJONO, I Gede SUWETJA

引用次数: 0

Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado 第二十五条公司所得税的税收筹划分析

Journal of Governance Taxation and Auditing Pub Date : 2023-10-31 DOI: 10.38142/jogta.v2i2.848

Sharon Ester Hermien KARLOS, Anneke WANGKAR, Sonny PANGERAPAN

引用次数: 0

Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa 目标成本法在降低生产成本、提高利润中的应用。Tiga Putra Perkasa

Journal of Governance Taxation and Auditing Pub Date : 2023-10-31 DOI: 10.38142/jogta.v2i2.849

Gabriella Anatasya Maria KAROUWAN

{"title":"Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa","authors":"Gabriella Anatasya Maria KAROUWAN","doi":"10.38142/jogta.v2i2.849","DOIUrl":"https://doi.org/10.38142/jogta.v2i2.849","url":null,"abstract":"Target Costing is a method or strategy that allows companies to target product costs based on the selling price expected by consumers. This study aims to determine whether the application of target costing can be a tool to reduce production costs and increase profits at CV. Tiga Putra Perkasa. The analysis method used in this research is descriptive qualitative analysis. Namely, data collected through interviews and then described, and the type of research used is descriptive qualitative. This research will describe the application of target costing to CV. Tiga Putra Perkasa to compare production costs and profits obtained before and after implementing target costing. The company can save production costs of Rp 7,456,700. The results of this research showed that the impact on the increase in profits earned by the company from 37.4% before the application of target costing can increase to 42.7%, which shows that the company's expected profit target of more than 40% can be achieved by using target costing. The research results show that the company can reduce production costs so that the profit increase reaches 5% using target costing","PeriodicalId":484281,"journal":{"name":"Journal of Governance Taxation and Auditing","volume":"101 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135872560","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

Competence Of Expertise, Experience, Auditor Professional Skepticism, And Audit Situation To The Relevance Of Providing Audit Opinion On an Entity's Financial Statements 专业知识能力、经验、审计师职业怀疑和审计状况与提供审计意见的相关性

Journal of Governance Taxation and Auditing Pub Date : 2023-04-30 DOI: 10.38142/jogta.v1i4.632

Padlah RIYADI, Erllycha Novian NUR

引用次数: 0