Pub Date : 2021-11-20DOI: 10.30587/jiatax.v4i1.2687
Stephanie Swikno
Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. Keywords : Fixed Assets, PSAK number 16
{"title":"Penerapan PSAK No. 16 tentang Aset Tetap pada PT. Surya Pertiwi Nusantara","authors":"Stephanie Swikno","doi":"10.30587/jiatax.v4i1.2687","DOIUrl":"https://doi.org/10.30587/jiatax.v4i1.2687","url":null,"abstract":"Business is experiencing a very rapid development in the era of globalization. A growing business will always provide demands for the reliability and relevance of the company's financial statements. Therefore, it takes appropriate standards to compare how financial statements should be presented based on applicable and generally accepted standards. In Indonesia, the standard is regulated by a professional organization that houses all Indonesian Accountants commonly referred to as the Indonesian Accounting Association (IAI) which has the authority to set guidelines in the making of accounting financial statements, namely the Statement of Financial Accounting Standards (PSAK). Each company is required to always comply with all regulations listed in the PSAK because the fairness of all company transactions refers to this standard. Pt. Surya Pertiwi Nusantara is a manufacturing company engaged in sanitary with total use of fixed assets based on its acquisition in 2020 is Rp. 688,925,058,291 of the company's total assets Of Rp. 817,588,326,530 or more than 50% of the company's total assets. Based on research, it can be concluded that overall PT. Surya Pertiwi Nusantara has implemented the guidelines well. However, there are some things that are still not fully in accordance with psak guideline number 16. \u0000Keywords : Fixed Assets, PSAK number 16","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122516882","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 : 2021-11-03DOI: 10.30587/jiatax.v4i1.2932
Umaimah Umaimah
This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.
{"title":"Fobia Wajib Pajak Untuk Mengungkapkan Harta","authors":"Umaimah Umaimah","doi":"10.30587/jiatax.v4i1.2932","DOIUrl":"https://doi.org/10.30587/jiatax.v4i1.2932","url":null,"abstract":"This study aims to reveal the meaning of phobia that is felt by taxpayers in disclosing their assets. This study used a qualitative method with a transcendental phenomenological approach by Edmund Huserl. The number of informants in this study were 3 people including taxpayers, tax authorities and tax consultants. To form informant awareness, data collection was carried out by conducting in-depth interviews with the three informants. The meaning of the phobia revealed is that the taxpayer's phobia in disclosing assets is a form of calculation of profit and loss and a reflection of the taxpayer's faith.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117229827","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 : 2021-08-24DOI: 10.30587/jiatax.v4i1.2591
Kelvin Bagus Anugrah
The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% of the students have a positive view/perspective of ATLAS implementation as an audit working paper.
{"title":"Analisisi Perspektif Mahasiswa pada Penerapan Kertas Kerja ATLAS di Era Digital","authors":"Kelvin Bagus Anugrah","doi":"10.30587/jiatax.v4i1.2591","DOIUrl":"https://doi.org/10.30587/jiatax.v4i1.2591","url":null,"abstract":"The digital era demand that accounting students, the future of Indonesian’s auditor to adapt to the rapid change of time. Thus, in order to improve the quality of those future auditors, the Indonesian government designed ATLAS. From the government’s perspective, ATLAS was designed to digitalize and replace the old, obsolete audit working paper. But what about student’s perspectives of this digitalization? This research uses the Likert scale to answer that question. This research investigates student’s perspectives of the implementation of ATLAS as an audit working paper. We found that 78.18% of the students have a positive view/perspective of ATLAS implementation as an audit working paper.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133114442","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 : 2020-10-02DOI: 10.30587/JIATAX.V3I2.2337
Syaiful Ukamah, T. Tumirin
This study aims to uncover the meaning of the cost of Haul Nyai Ageng Putri Ayu Kukusan in Gresik Regency. This research was conducted at the Secretariat located on Jl Sunan Prapen II Klangonan, Gresik Regency. The method is qualitative with the Ethnomethodology approach. Data were collected through interviews with three informants and observed the actions of informants on the implementation of the Haul Nyai Ageng Putri Ayu Kukusan in Gresik District. The conclusion of this research is the Klangonan community in Gresik Regency has a perspective of the meaning of costs incurred, namely as Ukhuwah Islamiyah, because Ukhuwah Islamiyah is a form of love, as a form of friendship, as a form of building history, and as a form of gratitude.
本研究旨在揭示希腊摄政时期Haul Nyai Ageng Putri Ayu Kukusan成本的意义。这项研究是在位于希腊摄政王Klangonan的Jl Sunan Prapen II秘书处进行的。该方法采用民族方法学的定性方法。通过与三名举报人面谈收集数据，并观察举报人在Gresik区执行Haul Nyai Ageng Putri Ayu Kukusan的行动。本研究的结论是，在Gresik Regency的Klangonan社区有一个视角所产生的成本的意义，即Ukhuwah Islamiyah，因为Ukhuwah Islamiyah是一种爱的形式，是一种友谊的形式，是一种建立历史的形式，也是一种感恩的形式。
{"title":"Mengungkap Makna Biaya Haul Nyai Ageng Putri Ayu Kukusan (Studi Etnometodologi)","authors":"Syaiful Ukamah, T. Tumirin","doi":"10.30587/JIATAX.V3I2.2337","DOIUrl":"https://doi.org/10.30587/JIATAX.V3I2.2337","url":null,"abstract":"This study aims to uncover the meaning of the cost of Haul Nyai Ageng Putri Ayu Kukusan in Gresik Regency. This research was conducted at the Secretariat located on Jl Sunan Prapen II Klangonan, Gresik Regency. The method is qualitative with the Ethnomethodology approach. Data were collected through interviews with three informants and observed the actions of informants on the implementation of the Haul Nyai Ageng Putri Ayu Kukusan in Gresik District. The conclusion of this research is the Klangonan community in Gresik Regency has a perspective of the meaning of costs incurred, namely as Ukhuwah Islamiyah, because Ukhuwah Islamiyah is a form of love, as a form of friendship, as a form of building history, and as a form of gratitude.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116495156","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 : 2020-10-02DOI: 10.30587/JIATAX.V3I2.2363
Adisya Safira Putri, N. Q. Lutfillah, Sidik Asmanu
The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting.
{"title":"Praktik Pemanfaatan Manajemen Aset Tetap pada Badan Pengelola Keuangan dan Aset Daerah Kota Malang","authors":"Adisya Safira Putri, N. Q. Lutfillah, Sidik Asmanu","doi":"10.30587/JIATAX.V3I2.2363","DOIUrl":"https://doi.org/10.30587/JIATAX.V3I2.2363","url":null,"abstract":"The aim of this study was to determine the utilization practice of regional fixed assets management at BPKAD (Financial and Regional Asset Management Body) of Malang City. This study used a qualitative design. The method of collecting data used was by interview, documentation, and observation. The results of the study showed that BPKAD used the utilization practice of fixed assets management or asset governance using SIMBADA in its registration. In practice, the utilization of fixed assets management encountered the problems namely many fixed assets are damaged because over economic age, in the legal foundation utilization is not optimized, and use of fixed assets have been maximized by regional work unit. Moreover, confusion of accessing computers in recording transaction by human resources cause incorrect record and budgeting. \u0000 ","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"133 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122680584","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 : 2020-10-02DOI: 10.30587/jiatax.v3i2.2340
S. Suwarno
The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.
{"title":"Hubungan Siklus Hidup Perusahaan dan Manajemen Laba: Good Corporate Governance sebagai Variabel Moderating","authors":"S. Suwarno","doi":"10.30587/jiatax.v3i2.2340","DOIUrl":"https://doi.org/10.30587/jiatax.v3i2.2340","url":null,"abstract":"The purpose of this study is to determine the relationship of the corporate life cycles to earnings management and analyze Good Corporate Governance to moderate the relationship between the corporate life cycles with earnings management. This research use as quantitative approach using secondary data. The sampling technique uses purposive sampling method. The total sample used in this study were 75 company samples. The analysis technique used in this study is the Structural Equation Modeling-Partial Leasr Square (SEM-PLS) method using WarpPLS Version 5.0 Software. The results showed that the company’s life cycle variables influence earnings management and GCG can moderate the company’s life cycle relationship with earnings management so as to waked earnings management actions.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130367823","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 : 2020-10-02DOI: 10.30587/JIATAX.V3I2.2247
Elvira Try Oktaviani, M. Sholichah
This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.
{"title":"Pengaruh Laba, Arus Kas, dan Corporate Governance Terhadap Prediksi Financial Distress","authors":"Elvira Try Oktaviani, M. Sholichah","doi":"10.30587/JIATAX.V3I2.2247","DOIUrl":"https://doi.org/10.30587/JIATAX.V3I2.2247","url":null,"abstract":"This research aims to analyze the effect of earnings, cash flow, and corporate governance to predict financial distress. The Corporate governance in this study using the indicator frequency of board meeting, competence of audit committee, and institutional ownership. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2016-2018. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that earnings and institutional ownership has an effect on the financial distress condition. While cash flow, frequency of board meeting, and competence of audit committee doesn’t has an effect on the financial distress condition.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129930764","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 : 2020-10-02DOI: 10.30587/JIATAX.V3I2.1953
Darti Djuharni, Wahyu Alif Kurniawan
The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness
{"title":"Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak","authors":"Darti Djuharni, Wahyu Alif Kurniawan","doi":"10.30587/JIATAX.V3I2.1953","DOIUrl":"https://doi.org/10.30587/JIATAX.V3I2.1953","url":null,"abstract":"The purpose of this study aims to analyze the disclosure of Corporate Social Responsibility (CSR) on corporate tax aggressiveness. The independent variable of this study is corporate social responsibility (CSR) using the dummy method and based on the standard GRI G-4 / GRI index and the dependent variable of this study is the tax aggressiveness required with an effective tax rate proxy (ETR). This study uses control variables including profitability, leverage, capital intensity, and inventory intensity. The study uses secondary data conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018 and the study sample was obtained by 11 companies. The research method used uses multiple linear regression with the help of SPSS 22 software. The results of this study prove that the disclosure of Corporate Social Responsibility is not significant for tax aggressiveness","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114723178","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 : 2020-10-02DOI: 10.30587/jiatax.v3i2.2439
Seftianita Nirmalasari
Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.
{"title":"Analisis Beberapa Faktor Yang Berpengaruh terhadap Penggunaan Informasi Akuntansi pada Usaha Kecil dan Menengah","authors":"Seftianita Nirmalasari","doi":"10.30587/jiatax.v3i2.2439","DOIUrl":"https://doi.org/10.30587/jiatax.v3i2.2439","url":null,"abstract":"Small and medium enterprises are the largest economic community in Indonesia and are one of the factors of economic growth after the economic crisis. In addition, small and medium-sized businesses open up quite large job opportunities. Accounting information is one of the important things for the development of small and medium enterprises. Soo this research, the writer wants to analyze more clearly several factors that influence the use of accounting information in small and medium enterprises in the Pudak city Gresik. The population in this study was the owners/managers of small and medium enterprises in Pudak city Gresik. The number of samples studied was 86 respondents. The sampling method was used a random sampling technique. The data analysis used multiple linear regression analysis with the help of the SPSS program. The results of data analysis show that business scale, business age, accounting knowledge, and accounting training are found to have a positive and significant effect on the use of accounting information in small and medium enterprises in the Pudak city Gresik.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134524798","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 : 2020-10-02DOI: 10.30587/jiatax.v3i2.2563
Nuri Ari Hidayat, Umaimah Umaimah
This study aims to determine how much influence profitability, institutional ownership, dividend policy, and leverage on firm value at LQ 45 companies in 2016-2019. This research uses quantitative methods and uses secondary data as a data source. The sampling technique used was the purposive sampling technique and obtained data of 108 company samples. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, which is proxied by return on equity (ROE), affects firm value. Institutional ownership variable which is proxied by institutional (INST) and dividend policy which is proxied by dividend payout ratio (DPR) does not affect firm value. The leverage variable which is proxied by the debt to asset ratio (DAR) affects firm value in a negative direction.
{"title":"Pengaruh Profitabilitas, Kepemilikan Institusional, Kebijakan Dividen dan Leverage Terhadap Nilai","authors":"Nuri Ari Hidayat, Umaimah Umaimah","doi":"10.30587/jiatax.v3i2.2563","DOIUrl":"https://doi.org/10.30587/jiatax.v3i2.2563","url":null,"abstract":"This study aims to determine how much influence profitability, institutional ownership, dividend policy, and leverage on firm value at LQ 45 companies in 2016-2019. This research uses quantitative methods and uses secondary data as a data source. The sampling technique used was the purposive sampling technique and obtained data of 108 company samples. The data analysis technique used is multiple linear regression analysis. The results showed that profitability, which is proxied by return on equity (ROE), affects firm value. Institutional ownership variable which is proxied by institutional (INST) and dividend policy which is proxied by dividend payout ratio (DPR) does not affect firm value. The leverage variable which is proxied by the debt to asset ratio (DAR) affects firm value in a negative direction.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126933705","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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