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Reaksi Pasar Modal Akibat Pengumuman Kasus Positif Pertama Virus Covid-19 Varian Omicron Di Indonesia 资本市场对印度尼西亚公布首例 Covid-19 病毒变异体 Omicron 阳性病例的反应
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p09
Niluh Eva Sintya Dewi, N. Darmayanti, Anak Agung Gede Suarjaya
{"title":"Reaksi Pasar Modal Akibat Pengumuman Kasus Positif Pertama Virus Covid-19 Varian Omicron Di Indonesia","authors":"Niluh Eva Sintya Dewi, N. Darmayanti, Anak Agung Gede Suarjaya","doi":"10.24843/eja.2023.v33.i10.p09","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p09","url":null,"abstract":"The capital market reaction to an announcement or event containing information is an important thing for investors to pay attention to. Important information for investors to know for future decision making. This research aims to determine the capital market reaction caused by the announcement of the first positive case of the Omicron variant of the Covid-19 virus in Indonesia on December 16 2021. This research uses the event study method with a 7 day research period. The research sample was taken using the Slovin technique from 80 companies that are members of the Kompas100 Index. The hypothesis test used in this research is the One Sample T-test. The results of this research show that there is no market reaction as indicated by the insignificant abnormal returns obtained around the announcement event. The results of this research indicate that the capital market in Indonesia can take the form of an informationally efficient, semi-strong market. Keywords: Market Capital Reaction; Abnormal Return; Omicron Virus; Efficient Market Hypothesis; Signaling Theory","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"97 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314813","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
Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan 公司年龄调节企业社会责任信息披露和盈利能力对公司相对价值的影响
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p14
Ni Putu Intan Puspa Dewi, I. D. Nyoman Badera
{"title":"Umur Perusahaan Memoderasi Pengaruh Corporate Social Responsibility Disclosure dan Profitabilitas Pada Nilai Relatif Perusahaan","authors":"Ni Putu Intan Puspa Dewi, I. D. Nyoman Badera","doi":"10.24843/eja.2023.v33.i10.p14","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p14","url":null,"abstract":"The relative value of a company is an important aspect that shareholders need to pay attention to because it can reflect the financial performance of a company. The research aims to examine the influence of corporate social responsibility disclosure and profitability on the relative value of companies with company age as a moderating variable. Research was conducted on companies listed on the Indonesia Stock Exchange for the 2017-2021 period. In this research, a purposive sampling technique was used to obtain a sample of 117 observation data. The analysis technique in the research uses Moderated Regression Analysis with the help of SPSS software. The results of the research show that corporate social responsibility disclosure has a negative effect on the relative value of the company, profitability has a positive effect on the relative value of the company, company age weakens the effect of corporate social responsibility disclosure on the relative value of the company but company age does not moderate the effect of profitability on the relative value of the company. Keywords: Corporate Social Responsibility Disclosure; Profitability; Firm Age; Firm’s Relative Value","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"91 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314474","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
CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan 作为专业会计师、银行家和财务报表质量的首席财务官
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p20
Sigit Kurnianto, Nola Gama Mareta
{"title":"CFO Sebagai Akuntan Profesional, Bankir, dan Kualitas Laporan Keuangan","authors":"Sigit Kurnianto, Nola Gama Mareta","doi":"10.24843/eja.2023.v33.i10.p20","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p20","url":null,"abstract":"The research was conducted with the aim of examining the influence of the presence of a Chief Financial Officer with a professional accountant license on the quality of financial reports. Quantitative data was used in this research with a sample of 137 manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results of this research indicate that the presence of a CFO licensed as a professional accountant does not have a significant positive effect on the quality of financial reports. The results of this research also show that the presence of bankers on the board of directors has a significant negative effect on the quality of financial reports as measured by earnings management. Keywords: Bankers; Board of Directors; Chief Financial Officer; Quality of Financial Statements; Earnings Management","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"98 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314498","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 Perbedaan Kinerja Saham Emiten Subsektor Transportasi di Masa Sebelum dan Semasa Pandemi Covid-19 Covid-19 大流行之前和期间交通运输分行业发行人股票表现差异分析
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p02
Ni Kadek Sri Pebriyanti, Gayatri Gayatri
{"title":"Analisis Perbedaan Kinerja Saham Emiten Subsektor Transportasi di Masa Sebelum dan Semasa Pandemi Covid-19","authors":"Ni Kadek Sri Pebriyanti, Gayatri Gayatri","doi":"10.24843/eja.2023.v33.i10.p02","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p02","url":null,"abstract":"This research aims to analyze differences in stock performance of issuers in the transportation subsector before and during the Covid-19 pandemic. The sample was determined using a nonprobability sampling method with a purposive sampling technique on transport subsector issuers listed on the Indonesia Stock Exchange (BEI) as of March 2020. The analytical tools used were Partial Least Square (PLS) and the Wilcoxon Signed Rank Test. The findings show that the current ratio and debt to equity ratio have no effect on stock performance. Total assets turnover and return on assets have a significant positive influence on stock performance. In the difference analysis, the result was that the value of Asymp.Sig. (2-tailed), namely 0.274 > ? = 0.050, meaning there is no difference in the performance of shares of issuers in the transportation subsector before and during the Covid-19 pandemic. Keywords: Financial performances; Stock performances; Covid-19.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314654","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 Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19 Covid-19 大流行之前和期间 IDX 上食品饮料公司财务业绩的比较分析
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p17
Ni Made Fridariani, I. M. Dana, Pandemi Covid-19, Kinerja Keuangan, Rasio Keuangan
{"title":"Analisis Komparasi Kinerja Keuangan Perusahaan Food and Beverage di BEI Sebelum dan Selama Pandemi Covid-19","authors":"Ni Made Fridariani, I. M. Dana, Pandemi Covid-19, Kinerja Keuangan, Rasio Keuangan","doi":"10.24843/eja.2023.v33.i10.p17","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p17","url":null,"abstract":"Financial performance has an important role in a company. Financial performance is an indicator to find out whether the company will continue to run well or not in the future. The research aims to analyze differences in the financial performance of food and beverage companies before and during the Covid-19 pandemic on the Indonesia Stock Exchange for the 2018-2021 period. The sample was determined using the census sampling method. The number of samples used was 26 companies. The analysis technique used is the Wilcoxon Signed Rank Test. The research results showed that there were no differences in the liquidity ratio, solvency ratio, profitability ratio and market valuation ratio in financial performance before and during the Covid-19 pandemic, while in the activity ratio there was a difference in financial performance before and during the Covid-19 pandemic. Keywords: Covid-19 Pandemic; Financial Performance; Financial Ratios","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"102 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314575","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
Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator 以金融科技为媒介，普及税收知识，提高纳税意识，遵守车船税规定
E-Jurnal Akuntansi Pub Date : 2023-10-24 DOI: 10.24843/eja.2023.v33.i10.p11
Tio Waskito Erdi, Ratna Puji Astuti
{"title":"Literasi Perpajakan, Kesadaran Perpajakan, dan Kepatuhan Pajak Kendaraan Bermotor Dengan Financial Technology Sebagai Mediator","authors":"Tio Waskito Erdi, Ratna Puji Astuti","doi":"10.24843/eja.2023.v33.i10.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p11","url":null,"abstract":"This research investigates the influence of tax literacy and tax awareness among students in Yogyakarta on motor vehicle tax compliance. Fintech plays an important role in increasing tax compliance. Therefore, in this research we will place Fintech as a mediating variable, which has not received attention in previous research. The sample was determined using a purposive sampling technique with a total sample of 178 respondents. This research uses descriptive demographic statistical analysis and PLS-SEM. The research results explain fintech as a mediating variable in the relationship between tax literacy and tax awareness on motor vehicle tax compliance. Consistent with previous research and confirming the Theory of Planned Behavior which explains that individuals who have good tax literacy and tax awareness have a positive attitude towards motor vehicle tax compliance. Keywords: Tax Literacy; Tax Awareness; Financial Technology; Tax Compliance","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314795","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
Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi 战略管理会计信息披露独立委员会：自有成本和资本成本作为调节变量的作用
E-Jurnal Akuntansi Pub Date : 2023-10-21 DOI: 10.24843/eja.2023.v33.i10.p19
Setianingtyas Honggowati, Djoko Suhardjanto, Agung Nur Probohudono, A. Hapsari
{"title":"Independent Board Terhadap Pengungkapan Akuntansi Manajemen Strategis: Peran Proprietary Cost & Cost Of Capital Sebagai Variabel Moderasi","authors":"Setianingtyas Honggowati, Djoko Suhardjanto, Agung Nur Probohudono, A. Hapsari","doi":"10.24843/eja.2023.v33.i10.p19","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p19","url":null,"abstract":"Information asymmetry, agency problems and disclosure are important aspects of modern capital markets. This research aims to measure the extent of Strategic Management Accounting (AMS) disclosure and examine the influence of the independent board on the level of AMS disclosure. This research uses proprietary cost and cost of capital as moderating variables. This research uses data from 545 manufacturing companies listed on the Indonesia Stock Exchange from 2016 - 2020. This research uses multiple linear regression with panel data to test the influence of independent boards on the level of AMS disclosure. In addition, this research uses Moderated Regression Analysis to test the role of proprietary costs and cost of capital as moderating variables. The research results show that independent boards have a positive effect on AMS disclosure when there is a trade-off between the benefits and costs of AMS reporting for shareholders. Keywords: Independent Boards; SMA Disclosure; Proprietary Cost; Cost of Capital","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315777","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
Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi 税务管理现象：作为调节变量的特殊关系交易
E-Jurnal Akuntansi Pub Date : 2023-10-21 DOI: 10.24843/eja.2023.v33.i10.p13
E. Siregar, Khomsiyah Khomsiyah
{"title":"Fenomena Manajemen Pajak: Transaski Hubungan Istimewa Sebagai Variabel Moderasi","authors":"E. Siregar, Khomsiyah Khomsiyah","doi":"10.24843/eja.2023.v33.i10.p13","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p13","url":null,"abstract":"The research aims to determine the effect of profitability, foreign ownership and leverage on tax management, with the moderating effect of special relationship transactions. A total of 75 companies in the raw and primary consumer goods sector on the Indonesia Stock Exchange for the 2019-2022 period were used as samples using the purposive sampling method. The analysis was carried out using a panel data regression model, which had previously been tested on classical assumptions. The research results show that profitability has a positive effect, while foreign ownership has a negative effect. Meanwhile, leverage has no effect. Special relationship transactions do not have a moderating role in the relationship between profitability and foreign ownership. However, it can weaken the influence of leverage. These findings highlight the complexity of internal and external factors that influence tax management practices. This research can provide guidance for practitioners and researchers in developing more effective tax management strategies. Keywords: Foreign Ownership; Leverage; Tax Management; Profitability; Special Relationship Transactions","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"28 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315780","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
Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia 印度尼西亚非金融公司的所有权结构、盈利能力、投资机会和股利政策
E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI: 10.24843/eja.2023.v33.i10.p08
Meily Juliani, Melisa Kurniani, Rudi Candra
{"title":"Struktur Kepemilikan, Profitability, Investment Opportunity, dan Kebijakan Dividen Perusahaan Non-Keuangan di Indonesia","authors":"Meily Juliani, Melisa Kurniani, Rudi Candra","doi":"10.24843/eja.2023.v33.i10.p08","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p08","url":null,"abstract":"The research aims to determine the relationship between ownership structure, profitability ratios and investment opportunities on dividend policy. The research sample includes companies listed on the Indonesian Stock Exchange and meeting the criteria. Testing was carried out on 350 secondary data from the period 2018 to 2022. Panel regression data was applied as a testing method with the best Random Effect Model (REM) regression model. The research results indicate that there is a significant positive influence between profitability on dividend policy and a significant negative influence between investment opportunity on dividend policy. Keywords: Dividend Policy; Ownership Structure; Profitability; Investment Opportunity","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"89 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315931","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
Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif 积极会计理论框架下的实际活动收益管理
E-Jurnal Akuntansi Pub Date : 2023-10-20 DOI: 10.24843/eja.2023.v33.i10.p05
Deddy Kurniawansyah, Dian Mahendrawati
{"title":"Manajemen Laba Aktivitas Rill Dalam Bingkaian Teori Akuntansi Positif","authors":"Deddy Kurniawansyah, Dian Mahendrawati","doi":"10.24843/eja.2023.v33.i10.p05","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i10.p05","url":null,"abstract":"Positive accounting theory is the basis for describing the reasons managers take opportunistic actions regarding the accounting policies used. Managers' opportunistic behavior towards profit regulation causes the quality of financial reports to decline. This research aims to examine the influence of political connections and bonus compensation on real activity earnings management. Manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2022 represent the population of this study. The sampling technique for this research uses the census method. The data analysis technique uses path analysis assisted by SmartPLS 3.0. The research results show that bonus compensation and political connections influence real activity earnings management. This research provides theoretical contributions to strengthen the three hypotheses of positive accounting theory. This research provides a practical contribution for investors as a strategy in determining investment in companies that produce quality financial reporting with minimal risk of conflict of interest. The contribution for the government is to strengthen the tax law revision policy to reduce earnings management practices. Keywords: Politic; Bonus; Earning Management; Real Activities","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"56 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139316273","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
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