E-Jurnal Akuntansi最新文献_第8页

Reaksi Pasar Terhadap Peraturan Kemenhub Nomor PM/13/Tahun/2021 Pada Perusahaan Transportasi dan Logistik 市场对交通运输部关于运输和物流公司的第 PM/13 /2021 号法规的反应

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p15

I. Gusti, A. Indah, Kartika Dewi, Maria Mediatrix, Ratna Sari, I. I. K. Dewi, M. R. Sari, .. Reaksi, Pasar Terhadap, Peraturan Kemenhub, PM Nomor, Pada Perusahaan Transportasi

{"title":"Reaksi Pasar Terhadap Peraturan Kemenhub Nomor PM/13/Tahun/2021 Pada Perusahaan Transportasi dan Logistik","authors":"I. Gusti, A. Indah, Kartika Dewi, Maria Mediatrix, Ratna Sari, I. I. K. Dewi, M. R. Sari, .. Reaksi, Pasar Terhadap, Peraturan Kemenhub, PM Nomor, Pada Perusahaan Transportasi","doi":"10.24843/eja.2023.v33.i07.p15","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p15","url":null,"abstract":"The research aims to find out whether there is a market reaction to the announcement of the Minister of Transportation Regulation Number 13 of 2021 concerning transportation control during the Eid al-Fitr period. The market reaction in this research is seen from the abnormal return obtained from the difference between the expected return and the realized return. Expected return in research is estimated using the mean-adjusted model. The research was conducted using the event window for 7 days, namely 3 days before the event date, on the event date, and 3 days after the event. Based on the test results, it was obtained that the results of the announcement of the Ministry of Transportation Regulation Number 13 of 2021 did not get a reaction from the market, which was indicated by the cumulative abnormal return which was not significant during the observation period.Keywords: Market Reaction; Event Studies; Abnormal Returns; Ministerial regulation; Prohibition on returning to one's home area.","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353757","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

Reaksi Pasar Terhadap Publikasi Laporan Keuangan Perusahaan Farmasi di Masa Pandemi Covid-19 市场对 Covid-19 大流行期间制药公司公布财务报表的反应

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p20

Putu Diah Meilani Puspita Dewi, I. Putra

引用次数: 0

Minat Mengkuti Pendidikan Profesi Akuntansi (PPAK) Pada Mahasiswa Universitas Udayana 乌达亚纳大学学生对会计专业教育（PPAK）的兴趣

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p14

Ni Made Dewi Sukmawati, I Gusti Ayu Made Asri Dwija Putri

引用次数: 0

Kecukupan Modal, Profitabilitas, Ukuran Perusahaan, dan Return Saham Perusahaan Perbankan di BEI IDX 上银行业公司的资本充足率、盈利能力、公司规模和股票回报率

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p13

I. Gst, A. A. Pramesti, Pramana Putri, I. Gde, Ary Wirajaya

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Insentif Pajak, Kesadaran Wajib Pajak, Sosialisasi Pajak dan Kepatuhan Wajib Pajak Usaha Mikro Kecil dan Menegah 中小微型企业纳税人的税收激励、纳税人意识、税收社会化和合规情况

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p18

Ni Putu Indah Febriani, Naniek Noviari

引用次数: 0

Ukuran Perusahaan, Leverage, Profitabilitas, dan Agresivitas Pajak 公司规模、杠杆率、盈利能力和税收积极性

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p12

Gede Putu, Aditya Paramananda Krisna, N. L. Supadmi

引用次数: 0

Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi 以职业承诺为调节因素的道德取向、情境因素和道德决策

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p11

A. Agung, Gede Pradnyana Dwipa, Ni Made, Dwi Ratnadi, I. K. Yadnyana, Ketut Budiartha, A. A. G. P. R. N. M. D. Dwipa, Orientasi Etika, Faktor Situasional, Dan Pengambilan, Keputusan Etis, Komitmen Profesional, Sebagai Pemoderasi, E-Jurnal

{"title":"Orientasi Etika, Faktor Situasional dan Pengambilan Keputusan Etis dengan Komitmen Profesional Sebagai Pemoderasi","authors":"A. Agung, Gede Pradnyana Dwipa, Ni Made, Dwi Ratnadi, I. K. Yadnyana, Ketut Budiartha, A. A. G. P. R. N. M. D. Dwipa, Orientasi Etika, Faktor Situasional, Dan Pengambilan, Keputusan Etis, Komitmen Profesional, Sebagai Pemoderasi, E-Jurnal","doi":"10.24843/eja.2023.v33.i07.p11","DOIUrl":"https://doi.org/10.24843/eja.2023.v33.i07.p11","url":null,"abstract":"This study aims to empirically prove the effect of ethical orientation and situational factors on ethical decision making of tax consultants in Bali with professional commitment as a moderating variable. The research population of tax consultant members who are registered with the Indonesian Tax Consultants Association (IKPI) for the Bali Region is 278 people. The sampling technique used is saturated sampling technique with a total sample of 278 people. The research data was collected by distributing questionnaires and processed using the Partial Least Square (SEM-PLS) tool. The results of the analysis showed that ethical orientation of idealism, current information, moral intensity had a positive effect on ethical decision-making, while the ethical orientation of relativism, risk preference had a negative effect. on ethical decision making. In addition, professional commitment weakens the influence of ethical idealism orientation on ethical decision making, professional commitment strengthens the influence of relativism ethical orientation, and the current information on ethical decision making. Meanwhile, professional commitment cannot moderate the effect of risk preference and moral intensity on ethical decision making. The implications for tax consultants are to pay more attention to their ethical orientation and to pay attention to situational factors in order to create decisions that pay attention to ethics. Keywords: Ethical Decisions; Ethics; Situational Factors; Professional Commitment","PeriodicalId":508933,"journal":{"name":"E-Jurnal Akuntansi","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353658","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

Niat dan Perilaku Penggunaan Mobile Wallet pada Mahasiswa Akuntansi 会计专业学生使用手机钱包的意向和行为

E-Jurnal Akuntansi Pub Date : 2023-07-30 DOI: 10.24843/eja.2023.v33.i07.p19

Danio Kristan Amalo, I. Utama

引用次数: 0

Konflik Kepentingan Dalam Kebijakan Dividen 股利政策中的利益冲突

E-Jurnal Akuntansi Pub Date : 2023-07-24 DOI: 10.24843/eja.2023.v33.i11.p01

I. A. M. Adnyani, Ni Ketut Rasmini

引用次数: 0

Dampak COVID-19 Terhadap Hasil Analisis Kelayakan Investasi pada Saham Perusahaan BUMN COVID-19 对国有公司股票投资可行性分析结果的影响

E-Jurnal Akuntansi Pub Date : 2023-07-20 DOI: 10.24843/eja.2023.v33.i07.p08

Muktar Redy Susila

引用次数: 0