This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions
{"title":"The Influence of Ethical Ideology on Ethical Judgment with Professional Commitment as Mediator (Study on Public Accountant Firm Auditors in Malang)","authors":"Livi Meiga Puteri, Nurika Restuningdiah, Makaryanawati Makaryanawati","doi":"10.54408/jabter.v2i4.190","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.190","url":null,"abstract":"This study aims to determine the effect of ethical ideology on ethical judgment with professional commitment as a mediator. The respondents of this study were KAP auditors in Malang City. The distribution of questionnaires used in the study obtained a sample of 77 respondents. This research was tested using path analysis, the results of the study concluded that ethical ideology (idealism) has a positive effect on ethical judgment and can be mediated by professional commitment, while ethical ideology (relativism) hurts ethical judgment and can be mediated by professional commitment. This study shows that the higher the moral idealism of an auditor, the higher the auditor's desire to comply with the rules and principles of accounting ethics compared to auditors who have moral relativism. Relativistic auditors tend to be unprofessional and more lenient when making ethical decisions","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"55 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114756496","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 study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.
本研究旨在探讨套期保值、融资租赁、销售增长和盈余管理对税收侵略性的影响。研究样本包括2016-2020年期间在印尼证券交易所上市的37家制造业公司。本研究使用的数据为二手数据，样本选择采用目的性抽样方法。采用SPSS version 22进行多元回归分析，对假设进行检验。根据分析结果，销售增长对税收攻击性有负面影响。融资租赁对税收侵略性有正向影响。而套期保值和盈余管理并没有能够证明税收攻击性的影响。
{"title":"Effect of Hedging, Financial Lease, Sales Growth, and Earning Management on Tax Aggressiveness","authors":"Nurwita Mulyaningsih, Ayu Noorida Soerono, Mukhtar Mukhtar","doi":"10.54408/jabter.v2i4.192","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.192","url":null,"abstract":"This study aims to examine the effect of hedging, financial leases, sales growth, and earnings management on tax aggressiveness. The research sample consisted of 37 manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2020 period. The data used in this study is secondary data and the sample selection uses a purposive sampling method. The hypothesis was tested by means of multiple regression analysis which was processed using SPSS version 22. Based on the results of the analysis, it showed that sales growth had a negative effect on tax aggressiveness. Financial lease has positive effect on tax aggressiveness. While hedging and earnings management have not been able to prove the influence of tax aggressiveness.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115681915","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 : 2023-04-30DOI: 10.54408/jabter.v2i4.133
Desi Rai Sahputri, Ahyakudin Ahyakudin
This study aims to determine the influence of customer incivility (X1) and coworker incivility (X2) on job satisfaction (Y) with emotional exhaustion as a mediating variable (Y) among frontline employees at The Royale Krakatau Hotel Cilegon with 50 respondents. This research used a quantitative approach with a census sampling method and analyzed the data using Partial Least Square (PLS) method. The results showed that there was a significant influence of customer incivility on job satisfaction, coworker incivility had a significant relationship with job satisfaction. Moreover, the results also showed that emotional exhaustion had a significant influence on job satisfaction. Additionally, the results indicated that emotional exhaustion significantly mediated the relationship between customer incivility and job satisfaction. Furthermore, the results showed that emotional exhaustion significantly mediated the relationship between coworker incivility and job satisfaction.
{"title":"The Influence of Customer Incivility and Coworker Incivility on Job Satisfaction with The Mediation of Emotional Exhaustion","authors":"Desi Rai Sahputri, Ahyakudin Ahyakudin","doi":"10.54408/jabter.v2i4.133","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.133","url":null,"abstract":"This study aims to determine the influence of customer incivility (X1) and coworker incivility (X2) on job satisfaction (Y) with emotional exhaustion as a mediating variable (Y) among frontline employees at The Royale Krakatau Hotel Cilegon with 50 respondents. This research used a quantitative approach with a census sampling method and analyzed the data using Partial Least Square (PLS) method. The results showed that there was a significant influence of customer incivility on job satisfaction, coworker incivility had a significant relationship with job satisfaction. Moreover, the results also showed that emotional exhaustion had a significant influence on job satisfaction. Additionally, the results indicated that emotional exhaustion significantly mediated the relationship between customer incivility and job satisfaction. Furthermore, the results showed that emotional exhaustion significantly mediated the relationship between coworker incivility and job satisfaction.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125939148","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 : 2023-04-30DOI: 10.54408/jabter.v2i4.161
Sinta Fatmaria Tantri, Kurnia Ekasari, H. Wahyuni
This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.
{"title":"Are Cement Sector Companies Listed on Indonesia Stock Exchange (IDX) Compliant in Sustainability Reports Disclosure?","authors":"Sinta Fatmaria Tantri, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v2i4.161","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.161","url":null,"abstract":"This study aims to analyze the level of compliance in the disclosure of sustainability reports to cement sector companies listed on the Indonesia Stock Exchange (IDX) use Intiative Global reporting (GRI). The objects of this study are PT Semen Baturaja (Persero) Tbk, and PT Semen Indonesia (Persero) Tbk. The research method used is qualitative with secondary data, namely the sustainability report in 2021. The data collection technique in this study is documentation through the company's website. Data analysis techniques using data collection, data recording, and data analysis and interpretation. The results of this study show that PT Semen Baturaja (Persero) Tbk has a partially applied compliance rate in the disclosure of GRI general standards of 48.75. Meanwhile, PT Semen Indonesia (Persero) Tbk has a Partially Applied compliance rate with a higher percentage of 59.37%. The limitation of this study uses secondary data, therefore future studies can use primary data and expand the range of standards used in research. Previous research on sustainability compliance is still small, therefore this study can be a reference for future research by developing the limitation.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114685949","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 : 2023-04-30DOI: 10.54408/jabter.v2i4.169
Edra Arkananda Gultom, Kurnia Ekasari, H. Wahyuni
This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.
{"title":"Comparison of Sustainability Performance, Financial Performance, and Company Values Before and During the COVID-19 Pandemic in Mining Sector Companies","authors":"Edra Arkananda Gultom, Kurnia Ekasari, H. Wahyuni","doi":"10.54408/jabter.v2i4.169","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.169","url":null,"abstract":"This study aims to find out and compare whether or not there are differences between sustainability performance, financial performance, and company value before and during the COVID-19 Pandemic. This research examines mining sector companies listed on the Indonesia Stock Exchange in 2018-2021. Sampling was carried out using the purposive sampling method and obtained from five companies. The data used in this research is secondary data. The sustainability performance variable is obtained from the SRDI calculation results, the financial performance variable is obtained using Return on Assets (ROA), and the company value variable is obtained using the Price Earning Ratio (PER). The normality test in this study used the One-Sample Kolmogorov Smirnov Test method and it was concluded that the SRDI data were normally distributed so the Independent Sample T-Test was used, while the ROA and PER data were not normally distributed so the Mann Whitney Test nonparametric different test was used. The results of the study found that there were no significant differences in the variables: sustainability performance (SRDI), financial performance (ROA), and company value Price (PER) before and during the COVID19 Pandemic.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124599590","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 : 2023-04-30DOI: 10.54408/jabter.v2i4.178
Syefira Ramadhani, Kurnia Ekasari, Hesti Wahyuni
A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.
{"title":"Is There a Difference in The Level of Disclosure of Sustainability Reports of Participants and Non-Participants of Asia Sustainbility Reporting Rating (ASRRAT)?","authors":"Syefira Ramadhani, Kurnia Ekasari, Hesti Wahyuni","doi":"10.54408/jabter.v2i4.178","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.178","url":null,"abstract":"A quality sustainability report can reflect that a company is committed to the surrounding environmental, social and economic issues. The National Center for Sustainability Reporting (NCSR) initiated the Asia Sustainability Reporting Rating (ASRR) which aims to motivate and accelerate corporate sustainability reporting by rewarding outstanding efforts to communicate the company's performance in three aspects (economic, social and environmental). The purpose of this study is to study and compare the level of completeness of GRI standard disclosures in the company's Sustainability Report in the banking sub-sector between participants who enter the ASRRAT and not to be participants. The type of research used is qualitative research with a descriptive analysis method of primary data on 6 company Sustainability Reports included in the banking sub-sector. From the 6 banking companies, it can be concluded that ASRRAT participating companies have a higher GRI disclosure commitment than non-ASRRAT participants. This shows that the level of concern from ASRRAT participating companies, to the community and stakeholders has increased in terms of sustainability reporting. So it can be concluded that the completeness of the GRI disclosure is not the only factor that the report falls into the category of ASRRAT participants. It could be that the quality and consistency of sustainability report disclosures are other factors that the company was selected as a member of ASRRAT.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114793531","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 : 2023-04-30DOI: 10.54408/jabter.v2i4.195
Fatimah Pembayun
This study aims to examine the implementation of Financial Accounting System at the Banten Province Financial Management Agency. This research method is a descriptive quantitative research method. The data used in this study include primary data and secondary data. The implementation of Financial Accounting System at the Banten Province Financial Management and Asset Agency has been carried out in accordance with the applicable regulations.
{"title":"Implementation of Financial Accounting System at The Regional Finance and Asset Management Agency of Banten Province","authors":"Fatimah Pembayun","doi":"10.54408/jabter.v2i4.195","DOIUrl":"https://doi.org/10.54408/jabter.v2i4.195","url":null,"abstract":"This study aims to examine the implementation of Financial Accounting System at the Banten Province Financial Management Agency. This research method is a descriptive quantitative research method. The data used in this study include primary data and secondary data. The implementation of Financial Accounting System at the Banten Province Financial Management and Asset Agency has been carried out in accordance with the applicable regulations.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125305555","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.158
F. Pandapotan
Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.
避税是一种尽量减少税收费用的行为，因为税收是一种减少利润的负担。本研究旨在实证探讨企业社会责任对避税的影响。这被归类为定量方法的因果研究。本研究中使用的人口是2019-2020年期间在印度尼西亚证券交易所注册的所有消费品制造公司，采用有目的抽样技术，在异常值后获得49个样本。所有数据样本均取自年度报告和财务报表。运用SPSS version 22对企业社会责任对避税的影响进行多元线性回归分析。研究结果表明，企业社会责任对企业避税具有显著的正向影响。
{"title":"The Influence of Corporate Social Responsibility on Tax Avoidance","authors":"F. Pandapotan","doi":"10.54408/jabter.v2i3.158","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.158","url":null,"abstract":"Tax avoidance is an action to minimize the tax expense because tax is a burden which reduces profits. This research is conducted to investigate how corporate social responsibility affects on tax avoidance empirically. This is classified as causal research with quantitative approach. The population used in this research is all consumer goods manufacturing companies which are registered in Indonesia Stock Exchange period 2019-2020 with a purposive sampling technique to obtain 49 samples after outliers. All of the data samples were taken from the annual reports and financial statements. Multiple linear regression analysis is used to test the effect of corporate social responsibility on tax avoidance using the SPSS version 22. The result of this research shows that corporate social responsibility positively and significantly affects tax avoidance.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124696394","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.179
Faris Nurul Yaqin, Dabella Yunia
This study aims to determine whether the employee payroll accounting information system at the West Serang Pratama Tax Service Office. The research method used is descriptive method. The types of data used are primary data and secondary data. Data collection methods used are observation methods, interview methods, and literature methods. The employee payroll accounting information system at the West Serang Primary Tax Service Office is in accordance with the Standard Operational Procedure issued by the Directorate General of Taxes which is under the auspices of the Ministry of Finance of the Republic of Indonesia as a whole almost in accordance with the Standard Operational Procedure, this shows that the employee payroll accounting information system at The West Serang Pratama Tax Service Office has been implemented properly.
{"title":"Optimizing Payroll Accounting Information System at West Serang Tax Service Office: A Case Study","authors":"Faris Nurul Yaqin, Dabella Yunia","doi":"10.54408/jabter.v2i3.179","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.179","url":null,"abstract":"This study aims to determine whether the employee payroll accounting information system at the West Serang Pratama Tax Service Office. The research method used is descriptive method. The types of data used are primary data and secondary data. Data collection methods used are observation methods, interview methods, and literature methods. The employee payroll accounting information system at the West Serang Primary Tax Service Office is in accordance with the Standard Operational Procedure issued by the Directorate General of Taxes which is under the auspices of the Ministry of Finance of the Republic of Indonesia as a whole almost in accordance with the Standard Operational Procedure, this shows that the employee payroll accounting information system at The West Serang Pratama Tax Service Office has been implemented properly.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122877755","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 : 2023-02-28DOI: 10.54408/jabter.v2i3.156
Sinta Fatmaria Tantri, Nurafni Eltivia, N. I. Riwajanti
This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.
本研究旨在利用加权移动平均法分析利润预测，然后比较在IDX(印度尼西亚证券交易所)上市的Astra公司之间的模式。使用的研究方法是定量描述性的，2018-2022年期间提供季度利润的二级数据。该研究结果显示，PT Astra International Tbk的最高利润预测发生在2023年第三季度，金额为20,970。而预测最低的是2023年第一季度，为9410人。而预测最低的是2023年第一季度，为13529人。PT United tractor Tbk的最高利润预测出现在2023年第三季度，金额为13,738,446。而预测最低的是2024年第一季度，为5,584,042。PT United tractor Tbk的最高利润预测出现在2023年第二季度，金额为50,707。而预测最低的是2024年第三季度，为22,496。
{"title":"The Forecasting Analysis of Profit on Astra Companies List on Indonesia Stock Exchange (IDX)","authors":"Sinta Fatmaria Tantri, Nurafni Eltivia, N. I. Riwajanti","doi":"10.54408/jabter.v2i3.156","DOIUrl":"https://doi.org/10.54408/jabter.v2i3.156","url":null,"abstract":"This research aims to analyze the profit forecasting using the weighted moving average method then compare the pattern between Astra companies listed on IDX (Indonesia Stock Exchange). The research method use is quantitative descriptive with secondary data of profit in the 2018-2022 period that provides quarterly. The result for this research shows the highest forecasting of profit on PT Astra International Tbk occurring in the third quarter in 2023 with the amount of 20,970. While the lowest forecasting occurred in first quarter in 2023 with the amount of 9,410. While the lowest forecasting occurred in first quarter in 2023 with the amount of 13,529. The highest forecasting of profit on PT United Tractors Tbk occurs in the third quarter in 2023 with the amount of 13,738,446. While the lowest forecasting occurred in first quarter in 2024 with the amount of 5,584,042. and the highest forecasting of profit on PT United Tractors Tbk occurs in the second quarter in 2023 with the amount of 50,707. While the lowest forecasting occurred in the third quarter in 2024 with the amount of 22,496.","PeriodicalId":287039,"journal":{"name":"Journal of Applied Business, Taxation and Economics Research","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130190582","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：