Pub Date : 2024-05-02DOI: 10.33395/owner.v8i2.2334
Cherryl Berthania Andaristha Manurung, Vince Ratnawati, A. Nasir
This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.
{"title":"Analisis Faktor-Faktor Yang Dapat Mempengaruhi Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi","authors":"Cherryl Berthania Andaristha Manurung, Vince Ratnawati, A. Nasir","doi":"10.33395/owner.v8i2.2334","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2334","url":null,"abstract":"This research aims to find empirical evidence of the influence of firm size, capital intensity and sales growth on Tax Avoidance with Institutional Ownership as a moderating variable. This research was conducted at manufacturing companies registered on the BEI in the 2016-2019 period with a sample size of 77. The sampling technique used the Purposive Sampling Method and the data analysis technique used multiple regression analysis and Moderate Regression Analysis (MRA) via the SPSS application. The research results prove that firm size influences Tax Avoidance, Capital Intensity influences Tax Avoidance, Sales Growth influences Tax Avoidance, Constitutional Ownership influences Tax Avoidance. Institutional Ownership is able to moderate the influence of Capital Intensity and Sales Growth on Tax Avoidance but is not able to moderate the influence of firm size on Tax Avoidance. The implications of this research can be a consideration for companies not to carry out Unacceptable Tax Avoidance which can be detrimental to the country. This is because research results show that companies can carry out Acceptable Tax Avoidance by making better use of several factors such as Capital Intensity and Sales Growth so that there is no need to carry out Tax Avoidance in unacceptable ways that can harm the country. However, company owners must also monitor managers' policies so that they do not do things that are contrary to applicable tax regulations which could have a negative impact on the sustainability of the company.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141022680","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2095
N. Anjani, S. Wahyuni, E. Setyadi, Rina Mudjiyanti
This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.
{"title":"Faktor Determinan Kualitas Laba dengan Profitabilitas sebagai Variabel Moderasi","authors":"N. Anjani, S. Wahyuni, E. Setyadi, Rina Mudjiyanti","doi":"10.33395/owner.v8i2.2095","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2095","url":null,"abstract":"This study aims to measure the effect of liquidity, company size and accounting conservatism on earnings quality with profitability as a moderating variable. This research data was collected through secondary data sources obtained through the website www.idx.co.id or the official website. The population taken was 77 companies operating in the food and beverage sector. During the 4 year observation period, namely 2018 to 2021, the total sample used was 120 companies in this sector. In analyzing the data, this research used descriptive statistical test techniques, classical assumption tests, multiple linear regression (MRA), and hypothesis testing using the SPSS application. The results of hypothesis testing prove that liquidity has a significant positive effect on earnings quality, while company size, accounting conservatism, and profitability do not have a significant effect on earnings quality. In the moderation test, profitability cannot moderate the effect of liquidity, company size and accounting conservatism on earnings quality.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"38 48","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357955","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}
Public procurement of goods and services is an important part of good governance. In the procurement of goods and services, a common problem that arises in the flow of globalization and the democratization process of procurement of goods and services is inefficiency, meaning that the procurement of goods and services so far has not produced competitive prices. This study aims to test and analyze the Implementation of E-Procurement on the procurement of goods and services in realizing Good Governance (Lamongan Regency Government Study). The research was conducted at the Lamongan Regency Government. The research population used primary data sources totaling 889 people and the sample results in this study were determined using the Slovin formula, so that in this study 276 samples were obtained. The data collection method used is the questionnaire method, literature study and observation with data analysis techniques using SPSS 24.0 software using validity test, reliability test, classical assumption test, simple regression test, path analysis test, and sobel test. The overall research results show that the independent variables in this study can provide an influence on the dependent variable of research with the results showing that E-Procurement can affect fraud, E-Procurement can affect good governance, and Fraud can affect good governance, but the results of testing the mediating variable Fraud is not able to mediate the relationship between E-Procurement to good governance. The implication of this research is advice to the Lamongan Regency government to provide guidance and training to its human resources because there is still a lack of skilled personnel who are able to operate the E-Procurement system. This makes good governance practices not run well.
{"title":"Pengaruh Implementasi E-Procurement Terhadap Fraud Pengadaan Barang Dan Jasa Dalam Mewujudkan Good Governance","authors":"Mu’ah Mu’ah, Masram Masram, Wiwik Amalia, Mokhtar Sayyid, Mas’adah Mas’adah","doi":"10.33395/owner.v8i2.2065","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2065","url":null,"abstract":"Public procurement of goods and services is an important part of good governance. In the procurement of goods and services, a common problem that arises in the flow of globalization and the democratization process of procurement of goods and services is inefficiency, meaning that the procurement of goods and services so far has not produced competitive prices. This study aims to test and analyze the Implementation of E-Procurement on the procurement of goods and services in realizing Good Governance (Lamongan Regency Government Study). The research was conducted at the Lamongan Regency Government. The research population used primary data sources totaling 889 people and the sample results in this study were determined using the Slovin formula, so that in this study 276 samples were obtained. The data collection method used is the questionnaire method, literature study and observation with data analysis techniques using SPSS 24.0 software using validity test, reliability test, classical assumption test, simple regression test, path analysis test, and sobel test. The overall research results show that the independent variables in this study can provide an influence on the dependent variable of research with the results showing that E-Procurement can affect fraud, E-Procurement can affect good governance, and Fraud can affect good governance, but the results of testing the mediating variable Fraud is not able to mediate the relationship between E-Procurement to good governance. The implication of this research is advice to the Lamongan Regency government to provide guidance and training to its human resources because there is still a lack of skilled personnel who are able to operate the E-Procurement system. This makes good governance practices not run well.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358907","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2316
Kintan Kartika Sari
The whistleblowing system and internal company management are crucial in supporting the growth of integrity and good corporate governance. This research aims to identify the factors affecting implementing a whistleblowing system in preventing financial fraud and its relationship with good corporate governance. The method used is a Systematic Literature Review involving the search for relevant articles and publications based on predetermined inclusion and exclusion criteria. Using studies from the last five years from Emerald, Sinta Sage, Springer, Taylor & Francis, Korea Science, and Frontiers, 19 studies were selected. The literature analysis found that organizational support, protection for whistleblowers, an ethical work environment, and internal factors such as attitudes and motivations, as well as external factors like company size and organizational culture, are crucial to the effectiveness of the whistleblowing system. The conclusion of this research underscores that the whistleblowing system plays a key role as a moderating variable in the relationship between the influencing factors and good corporate governance, offering practical recommendations for developing and implementing an effective whistleblowing system. This research provides valuable contributions to the development of knowledge in accounting and finance as well as management practices and corporate policies, emphasizing the importance of a supportive environment and adequate protection for whistleblowers.
{"title":"Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud?","authors":"Kintan Kartika Sari","doi":"10.33395/owner.v8i2.2316","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2316","url":null,"abstract":"The whistleblowing system and internal company management are crucial in supporting the growth of integrity and good corporate governance. This research aims to identify the factors affecting implementing a whistleblowing system in preventing financial fraud and its relationship with good corporate governance. The method used is a Systematic Literature Review involving the search for relevant articles and publications based on predetermined inclusion and exclusion criteria. Using studies from the last five years from Emerald, Sinta Sage, Springer, Taylor & Francis, Korea Science, and Frontiers, 19 studies were selected. The literature analysis found that organizational support, protection for whistleblowers, an ethical work environment, and internal factors such as attitudes and motivations, as well as external factors like company size and organizational culture, are crucial to the effectiveness of the whistleblowing system. The conclusion of this research underscores that the whistleblowing system plays a key role as a moderating variable in the relationship between the influencing factors and good corporate governance, offering practical recommendations for developing and implementing an effective whistleblowing system. This research provides valuable contributions to the development of knowledge in accounting and finance as well as management practices and corporate policies, emphasizing the importance of a supportive environment and adequate protection for whistleblowers.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"116 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360141","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2116
Radian Sri Rama, Novi Darmayanti, Dewi Kusmayasari, M. Suhardiyah, Zailani Abdullah
This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples. Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.
{"title":"The Influence Of Professional Skeptism, Independence, Audit Fee, And Remote Audit Process On Auditor Performance","authors":"Radian Sri Rama, Novi Darmayanti, Dewi Kusmayasari, M. Suhardiyah, Zailani Abdullah","doi":"10.33395/owner.v8i2.2116","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2116","url":null,"abstract":"This study aims to analyze how much influence professional skepticism, independence, audit fees and remote audit processes have on auditor performance. The population in this study is KAP in Surabaya and Malang, 60 responden. The sampling method used in this study are saturated samples. Collecting data in this study by distributing questionnaires to respondents. The samples used in this study were 60 auditors who worked in 11 Public Accounting Firms (KAP) in the cities of Surabaya and Malang. The analytical method used is multiple linear regression analysis and processed using SPSS version 25. The results of this study indicate that partially professional skepticism and audit fees have a significant effect on auditor performance. Meanwhile, independence and the remote audit process have no significant effect on auditor performance. Simultaneously, professional skepticism, independence, audit fees and remote audit processes have a significant effect on auditor performance. This research is in accordance with auditing theory and has implications for how auditors' performance in KAP is more skeptical and independent, so that it can help auditors to be more vigilant in detecting fraud.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"60 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360459","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1978
Junsun Nainggolan, Inayati Inayati
The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.
{"title":"Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM","authors":"Junsun Nainggolan, Inayati Inayati","doi":"10.33395/owner.v8i2.1978","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1978","url":null,"abstract":"The primary source of revenue for a country primarily comes from tax receipts. One of the key supports for tax revenue is the tax payments made by micro, small, and medium-sized enterprises (MSMEs). Only now, the tax payments made by MSMEs have been perceived as not contributing maximally to the state's revenue. The government has made efforts to enhance tax revenue by providing tax facilities, aiming to promote fairness and simplify tax administration for taxpayers, with the hope of achieving a sense of justice and administrative efficiency in tax compliance, which is expected to increase the willingness of taxpayers to fulfill their tax obligations. This research is conducted to determine the influence of tax fairness, tax simplicity, and tax knowledge possessed by MSME taxpayers on their compliance with tax obligations based on tax regulations. The independent variables in this study are tax fairness, tax simplicity, and tax knowledge, while tax compliance by MSME taxpayers is tested as the dependent variable. The population in this research includes 50 samples of individual MSME taxpayers in the Kramatwatu District, Serang Regency, Banten. The data collected is processed using the SPSS program with multiple linear regression analysis. The results obtained from this research show that tax fairness and tax simplicity have a significant impact on the tax compliance of individual MSME taxpayers in the Kramatwatu District, Serang Regency. In contrast, tax knowledge does not have a significant influence.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"27 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360757","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2066
Zulia Hanum, Muhammad Ikhwan Mulyawan
The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.
{"title":"Pengaruh Penerapan E-Billing dan E-Filling Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Perpajakan Sebagai Variabel Moderating","authors":"Zulia Hanum, Muhammad Ikhwan Mulyawan","doi":"10.33395/owner.v8i2.2066","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2066","url":null,"abstract":"The general aim of this research is to understand the impact of implementing E-Billing and E-Filing systems on taxpayer compliance, with taxation understanding as a moderating variable, among individual taxpayers. The study involves a sample of 217.725 individuals, with 100 taxpayers selected as participants from the tax object population. The research methodology employed is an Associative approach, focusing on exploring relationships or influences among variables. Data collection is conducted through questionnaires, consisting of written questions presented to respondents to measure their attitudes, opinions, and perceptions regarding social phenomena. Data analysis is including tests for data quality, classical assumption tests, multiple linear regression, and model feasibility tests involving 100 individual taxpayers. The results of this study indicate that the E-Billing system does not have a significant impact on taxpayer compliance, with a significance value of 0.002 < 0.05 and a t-value of 1.159 < 1.984. Conversely, the E-Filing system significantly influences taxpayer compliance, with a significance value of 0.000 < 0.05 and a t-value of 5.316 > 1.984. Collectively, the implementation of the E-Billing and E-Filing systems has a significant impact on taxpayer compliance, with a significance value of 0.000 < 0.05 and an F-value of 20.714 > 3.09. Respondents' perceptions regarding the taxation understanding variable strengthen the relationship between the implementation of the E-Billing and E-Filing systems and taxpayer compliance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"16 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361211","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2015
Eva Lusiana
The preparation of “the professional code of ethics for Public Accountants (AP) has been designed in detail. However, in practice violations of the AP professional code of ethics still occur frequently. This research aims to provide reviews for the drafting team of the Code of Ethics for the Professional Public Accountant to pay more attention and reconsider the principles of faith and adherence to Islamic values ??based on the Al-Quran and As-Sunnah. This study uses library research to collect research data. The researcher collects information on Islamic values ??related to the important role of ethics in life and analyzes it so that it can be internalized into the next draft of the Code of Ethics for the Professional Public Accountant. The implementation of the principles of faith and adherence to Islamic values ??will work well if Islamic character education is taught to each AP and prospective AP” through academic and non-academic activities.
{"title":"Kode Etik Akuntan Publik Dalam Perspektif Pedoman Fundamental Islam","authors":"Eva Lusiana","doi":"10.33395/owner.v8i2.2015","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2015","url":null,"abstract":"The preparation of “the professional code of ethics for Public Accountants (AP) has been designed in detail. However, in practice violations of the AP professional code of ethics still occur frequently. This research aims to provide reviews for the drafting team of the Code of Ethics for the Professional Public Accountant to pay more attention and reconsider the principles of faith and adherence to Islamic values ??based on the Al-Quran and As-Sunnah. This study uses library research to collect research data. The researcher collects information on Islamic values ??related to the important role of ethics in life and analyzes it so that it can be internalized into the next draft of the Code of Ethics for the Professional Public Accountant. The implementation of the principles of faith and adherence to Islamic values ??will work well if Islamic character education is taught to each AP and prospective AP” through academic and non-academic activities.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361218","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}
This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.
{"title":"Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara","authors":"Fitra Mardiana, Suprayoga Suprayoga, Lily Indah Pratiwi","doi":"10.33395/owner.v8i2.2131","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2131","url":null,"abstract":"This research explains the relationship between political connections and CSR disclosure using a library research approach. Through the exploration and integration of findings from previous empirical research, this study aims to present a more comprehensive understanding of the relationship between political connections and CSR disclosure in various countries. The results of the study indicate that the connection between political connections and CSR disclosure is influenced by the institutional factors of the country where the company operates. Furthermore, the research also shows that political connections provide benefits to companies in developing, advanced, and transforming economies, but these benefits are more significant in developing countries. This study contributes to expanding the literature on political connections and CSR disclosure by presenting empirical results from various countries.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"30 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358515","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}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1957
Chris Adriel Runkat, Rieswandha Dio Primasatya
Penelitian ini dilakukan untuk mengetahui apakah financial distress dan leverage berpengaruh terhadap keputusan investasi dengan menggunakan firm size sebagai variabel kontrol. Dalam penelitian ini, variabel financial distress diukur dengan interest coverage ratio, leverage diukur dengan debt to asset ratio, variabel keputusan investasi diukur dengan net capital expenditure dibagi dengan total aset, dan variabel kontrol firm size diukur dengan logaritma natural dari total aset perusahaan. Penelitian ini menggunakan 40 sampel perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2022. Teknik analisis yang digunakan adalah analisis regresi dengan program SPSS. Hasil penelitian adalah financial distress dan leverage berpengaruh negatif terhadap keputusan investasi
{"title":"PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI","authors":"Chris Adriel Runkat, Rieswandha Dio Primasatya","doi":"10.33395/owner.v8i2.1957","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1957","url":null,"abstract":"Penelitian ini dilakukan untuk mengetahui apakah financial distress dan leverage berpengaruh terhadap keputusan investasi dengan menggunakan firm size sebagai variabel kontrol. Dalam penelitian ini, variabel financial distress diukur dengan interest coverage ratio, leverage diukur dengan debt to asset ratio, variabel keputusan investasi diukur dengan net capital expenditure dibagi dengan total aset, dan variabel kontrol firm size diukur dengan logaritma natural dari total aset perusahaan. Penelitian ini menggunakan 40 sampel perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2022. Teknik analisis yang digunakan adalah analisis regresi dengan program SPSS. Hasil penelitian adalah financial distress dan leverage berpengaruh negatif terhadap keputusan investasi","PeriodicalId":124624,"journal":{"name":"Owner","volume":"19 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358566","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}
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