Petrus Paternus Wogo, Agustin Fadjarenie, Deden Tarmidi
Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.
{"title":"Tax Socialization For Corporate Taxpayer, Is It Important?","authors":"Petrus Paternus Wogo, Agustin Fadjarenie, Deden Tarmidi","doi":"10.24912/ja.v27i2.1364","DOIUrl":"https://doi.org/10.24912/ja.v27i2.1364","url":null,"abstract":"Improving tax revenues remains a significant challenge for many countries, especially in growing the economy after the COVID-19 pandemic. A substantial contribution to increasing tax revenue, among others, is obtained from corporate taxpayers. This study aims to give empirical evidence regarding the effect of tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration on tax compliance among corporate taxpayers. The research method in this study uses quantitative methods with a survey approach. This research intends to study 100 corporate clients from international tax professional consultants. The sampling technique uses convenience sampling. The study finds that tax knowledge, perceptions of reduced tax rates, and perceptions of modernization of tax administration significantly affect tax compliance. The results of this study implicate that tax socialization and education are critical for corporate taxpayers to boost corporate tax compliance.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85992601","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}
Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM
{"title":"Environmental Performance and Environmental Disclosure in Mining Companies and Agricultural Companies","authors":"Maria Rosa Kumala Dewi, Dody Hapsoro, T. Trisanti","doi":"10.28932/jam.v15i1.6051","DOIUrl":"https://doi.org/10.28932/jam.v15i1.6051","url":null,"abstract":"Perusahaan dalam menjalankan operasinya tentunya memiliki dampak terhadap lingkungan. Oleh karena itu, perusahaan harus ikut serta dalam menjaga lingkungan. Tujuan dari penelitian ini adalah untuk menguji kinerja lingkungan dan pengungkapan lingkungan dalam memediasi profitabilitas terhadap nilai perusahaan. Perusahaan pertambangan dan perusahaan pertanian yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 hingga 2020 menjadi sampel dalam penelitian ini. Pemantauan lingkungan sebagaimana diukur oleh Global Reporting Initiative. Program Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan (PROPER) digunakan untuk mengukur kinerja lingkungan. Data sekunder yang digunakan dalam penelitian ini dan data yang diperoleh dari website resmi BEI dan dari website resmi perusahaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode Partial Least Square (PLS) dengan menggunakan WarpPLS 8.0. Penelitian memberikan hasil bahwa profitabilitas berpengaruh positif terhadap nilai perusahaan, pengungkapan lingkungan dan kinerja lingkungan. Hasil lainnya, pengungkapan lingkungan dan kinerja lingkungan tidak dapat memediasi pengaruh profitabilitas terhadap nilai perusahaan.\u0000Kata Kunci: Nilai Perusahaan, Kinerja Lingkungan, Profitabilitas, Pengungkapan Lingkungan, JATAM","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90465652","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}
Annisa Azzahra, Adelaida Krista Manesanulu, Trisnabila B. Upara, Rudy Badrudin
Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) ialah dana daerah untuk menganggarkan Belanja Modal (BM) dalam menyediakan fasilitas dan layanan masyarakat agar menciptakan Pertumbuhan Ekonomi inklusif (PE), sehingga kesejahteraan masyarakat dapat terpenuhi. Tujuan penelitian ini ialah untuk menguji hipotesis pengaruh PAD dan DAU terhadap BM, pengaruh BM dalam memediasi PAD dan DAU terhadap PE, pengaruh PE dalam memediasi BM terhadap kesejahteraan masyarakat, dan kemungkinan Flypaper Effect pada pengaruh PAD dan DAU pada BM. Populasi dalam penelitian ini ialah seluruh Kabupaten/Kota di Provinsi Gorontalo periode 2016-2021. Pengambilan sampel menggunakan purposive sampling dengan jenis data sekunder meliputi data PAD, DAU, BM, PDRB dan IPM. Penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan program pengolahan data statistik Smart PLS. Hasil penelitian menunjukkan bahwa PAD berpengaruh negatif terhadap BM, DAU berpengaruh positif terhadap BM, BM tidak mampu memediasi PAD dan DAU terhadap PE, PE tidak mampu memediasi pengaruh BM terhadap Kesejahteraan Masyarakat, terdapat Flypaper Effect pada PAD dan DAU pada BM.Kata Kunci: Pertumbuhan Ekonomi Inklusif, Flypaper Effect, Belanja Modal, Dana Alokasi Umum, Pendapatan Asli Daerah.
{"title":"Nexus Between Flypaper Effect And Growth Inclusive Economy","authors":"Annisa Azzahra, Adelaida Krista Manesanulu, Trisnabila B. Upara, Rudy Badrudin","doi":"10.28932/jam.v15i1.5875","DOIUrl":"https://doi.org/10.28932/jam.v15i1.5875","url":null,"abstract":"Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) ialah dana daerah untuk menganggarkan Belanja Modal (BM) dalam menyediakan fasilitas dan layanan masyarakat agar menciptakan Pertumbuhan Ekonomi inklusif (PE), sehingga kesejahteraan masyarakat dapat terpenuhi. Tujuan penelitian ini ialah untuk menguji hipotesis pengaruh PAD dan DAU terhadap BM, pengaruh BM dalam memediasi PAD dan DAU terhadap PE, pengaruh PE dalam memediasi BM terhadap kesejahteraan masyarakat, dan kemungkinan Flypaper Effect pada pengaruh PAD dan DAU pada BM. Populasi dalam penelitian ini ialah seluruh Kabupaten/Kota di Provinsi Gorontalo periode 2016-2021. Pengambilan sampel menggunakan purposive sampling dengan jenis data sekunder meliputi data PAD, DAU, BM, PDRB dan IPM. Penelitian ini menggunakan analisis Structural Equation Modeling (SEM) dengan program pengolahan data statistik Smart PLS. Hasil penelitian menunjukkan bahwa PAD berpengaruh negatif terhadap BM, DAU berpengaruh positif terhadap BM, BM tidak mampu memediasi PAD dan DAU terhadap PE, PE tidak mampu memediasi pengaruh BM terhadap Kesejahteraan Masyarakat, terdapat Flypaper Effect pada PAD dan DAU pada BM.Kata Kunci: Pertumbuhan Ekonomi Inklusif, Flypaper Effect, Belanja Modal, Dana Alokasi Umum, Pendapatan Asli Daerah.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74204957","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}
Financial performance is essential to the company because financial performance indicates company health. This study intends to present simultaneous and partial empirical evidence on the effect of environmental management systems, asset management, and capital structure on financial performance in the energy and mineral sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The number of samples that can be obtained is 50, totalling 200 observations. Hypothesis testing in this study is used descriptive statistics with panel data regression analysis. The results showed that environmental management systems, asset management, and capital structure simultaneously affect financial performance. Partially, the environmental management system does not affect financial performance, asset management positively affects financial performance, and capital structure negatively affects financial performance.
{"title":"Financial Performance Determinant: Evidence On Energy And Mineral Sector","authors":"Daud Fahkruddin, Dewa Putra, Krishna Mahardika","doi":"10.24912/ja.v27i2.1392","DOIUrl":"https://doi.org/10.24912/ja.v27i2.1392","url":null,"abstract":"Financial performance is essential to the company because financial performance indicates company health. This study intends to present simultaneous and partial empirical evidence on the effect of environmental management systems, asset management, and capital structure on financial performance in the energy and mineral sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The number of samples that can be obtained is 50, totalling 200 observations. Hypothesis testing in this study is used descriptive statistics with panel data regression analysis. The results showed that environmental management systems, asset management, and capital structure simultaneously affect financial performance. Partially, the environmental management system does not affect financial performance, asset management positively affects financial performance, and capital structure negatively affects financial performance.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73540839","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 determine the factors that influence the intention to invest either directly or indirectly. These factors include capital market education, investment knowledge and investment benefits. The population of this study were all students accounting in Yogyakarta who had attended capital market education and training. Samples were taken using the convenience sampling method, namely as many as 121 respondents. The data analysis technique used is path analysis assisted by PLS 3.0 software. The results of the study show that capital market education directly or indirectly has a positive and significant effect on investment intentions with investment knowledge and investment benefits as intervening variables.
{"title":"Determinants Of Investment Interest From Young Accountants","authors":"Rahmawati Hanny Yustrianthe, Ronowati Tjandra","doi":"10.24912/ja.v27i2.1377","DOIUrl":"https://doi.org/10.24912/ja.v27i2.1377","url":null,"abstract":"This study aims to determine the factors that influence the intention to invest either directly or indirectly. These factors include capital market education, investment knowledge and investment benefits. The population of this study were all students accounting in Yogyakarta who had attended capital market education and training. Samples were taken using the convenience sampling method, namely as many as 121 respondents. The data analysis technique used is path analysis assisted by PLS 3.0 software. The results of the study show that capital market education directly or indirectly has a positive and significant effect on investment intentions with investment knowledge and investment benefits as intervening variables.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"233 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91093041","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 : 2023-05-02DOI: 10.33369/jakuntansi.13.2.83-97
Darwanis Darwanis
This study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances.
本研究旨在确定SISKEUDES的实施、村庄设备培训和内部控制制度对亚齐省Simeulue Regency村庄财务报告质量的影响。人口包括Simeulue Regency的138个村庄，人口普查样本为138个村庄。调查对象为每个村3人，共计414人。本研究使用SPSS (Statistical Package For Social Science)程序进行多元线性回归分析。结果表明，SISKEUDES的实施、技术培训和内部控制制度对Simeulue Regency的村庄财务报告质量有显著的正向影响。SISKEUDES的实施对Simeulue县的乡村财务报告质量产生了积极的影响。技术培训和内部控制制度对西蒙鲁伊县农村财务报告质量也有积极的影响。这一发现的意义有望成为政策制定者实施SISKEUDES、对村官进行技术培训和实施内部控制系统的基础。这也成为农村理财的实用指南。
{"title":"The Effect of SISKEUDES Implementation, Village Apparatus Training, and Internal Control System on The Quality of Village Financial Reports","authors":"Darwanis Darwanis","doi":"10.33369/jakuntansi.13.2.83-97","DOIUrl":"https://doi.org/10.33369/jakuntansi.13.2.83-97","url":null,"abstract":"This study aims to determine the effect of SISKEUDES implementation, village apparatus training, and internal control system on the quality of village financial reports in Simeulue Regency, Aceh Province. The population included 138 villages in Simeulue Regency with a census sample of 138 villages. The respondents comprised three people in each village, with a total of 414 respondents. This study performed multiple linear regression using the SPSS (Statistical Package For Social Science) program for data analysis. The results showed that the implementation of SISKEUDES, technical training, and internal control systems show a positive and significant effect on the quality of village financial reports in Simeulue Regency. The implementation of SISKEUDES has positive effects on the quality of village financial reports in Simeulue Regency. The technical training and the internal control system also showed positive effects on the quality of village financial reports in Simeulue Regency. The implication of the finding is expected to be the basis for policymakers to implement SISKEUDES, technical training for village officials, and the implementation of an internal control system. This also becomes a practical guideline for villages to manage their finances.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"43 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89885184","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}
Since 1983 Indonesia has carried out tax reforms where the tax payment procedure haschanged from official assessment to self-assessment system. Self-assessment system givesfull trust and responsibility to the taxpayer community to fulfill their tax obligations. Toincrease tax awareness is important in increasing state revenue. The services of tax officersare also very important in influencing taxpayers. Because the quality of service mustachieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. Theresearch method uses descriptive research methods through a quantitative approach. Thedata collection technique used in this study, namely primary data. Primary data is obtainedthrough questionnaire techniques that are distributed to individual taxpayers in the KPPPratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study foundthat fiscus services have no effect on taxpayer compliance, tax understanding has aninfluence on taxpayer compliance, and risk preferences have no effect on taxpayercompliance.Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance
{"title":"Pengaruh Pelayanan Fiskus, Pemahaman Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak","authors":"Anissa Yuniar Larasati, Wiwi Hartika","doi":"10.28932/jam.v15i1.6337","DOIUrl":"https://doi.org/10.28932/jam.v15i1.6337","url":null,"abstract":"Since 1983 Indonesia has carried out tax reforms where the tax payment procedure haschanged from official assessment to self-assessment system. Self-assessment system givesfull trust and responsibility to the taxpayer community to fulfill their tax obligations. Toincrease tax awareness is important in increasing state revenue. The services of tax officersare also very important in influencing taxpayers. Because the quality of service mustachieve the expected goal of increasing taxpayer satisfaction and taxpayer compliance. Theresearch method uses descriptive research methods through a quantitative approach. Thedata collection technique used in this study, namely primary data. Primary data is obtainedthrough questionnaire techniques that are distributed to individual taxpayers in the KPPPratama Cimahi area. And it will be tested using SPSS v.21. Theeresults of the study foundthat fiscus services have no effect on taxpayer compliance, tax understanding has aninfluence on taxpayer compliance, and risk preferences have no effect on taxpayercompliance.Keywords: Fiscus Ministry, Tax Understanding, Risk Preferences, Taxpayer Compliance","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75521174","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}
Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi
{"title":"Perception On Accountant’s Roles In The Digital Era: Does It Matter For Z Generation?","authors":"M. Meyliana, H. Hanny, Ming Kuang Tan","doi":"10.28932/jam.v15i1.5990","DOIUrl":"https://doi.org/10.28932/jam.v15i1.5990","url":null,"abstract":"Penelitian ini bertujuan untuk mengukur empat faktor yang dapat mempengaruhi niat calon mahasiswa generasi Z untuk memilih jurusan akuntansi sebagai jalur karir. Tiga fakor berasal dari Theory of Planned Behavior sedangkan faktor keempat adalah Digital Era. Data penelitian diperoleh melalui kuesioner yang dibagikan kepada 193 siswa SMA kelas XII di Bandung sebagai calon siswa. Hasil kuesioner diolah menggunakan skala Likert dan Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa keempat variabel independen berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi sebagai jaur karir. Namun pengujian secara parsial menunjukkan bahwa hanya variabel sikap yang berpengaruh signifikan terhadap niat calon mahasiswa dalam memilih jurusan akuntansi. Kesimpulan dari hasil penelitian ini sejalan dengan karakter generasi Z yang menyukai kebebasan dan tidak menyukai otoritas, sehingga hanya sikap sebagai pertimbangan pribadi yang mempengaruhi keputusan mereka. Selain itu, hasil penelitian ini mengungkapkan bahwa faktor era digital tidak berpengaruh terhadap minat mereka dalam memilih jurusan akuntansi yang sejalan dengan karakteristik generasi Z yang dikenal dengan generasi mobile. Generasi ini yang tumbuh dengan kemajuan teknologi dan menjadikan teknologi sebagai bagian dari dirinya agar era digital tidak menjadi faktor penghambat yang dapat mempengaruhi minat Generasi Z dalam memilih jurusan akuntansi.Kata Kunci: Teori Perilaku yang Direncanakan, Generasi Z, Era Digital, dan Jurusan Akuntansi","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90473327","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}
Jhon Rinendy, Grace Orlyn Sitompul, Francis M. Hutabarat
Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.
{"title":"Pengaruh Tingkat Pendapatan, Literasi Keuangan dan Toleransi Risiko Terhadap Pembelian Saham","authors":"Jhon Rinendy, Grace Orlyn Sitompul, Francis M. Hutabarat","doi":"10.28932/jam.v15i1.6044","DOIUrl":"https://doi.org/10.28932/jam.v15i1.6044","url":null,"abstract":"Society is required to manage its resources for future welfare. One solution is to invest in stocks. This research aims to determine income level, financial literacy, and risk tolerance influence stock purchasing decisions. The study was conducted using a quantitative approach, examining a population of professional workers from several regions in Indonesia with income available for investment and recognizing stocks as one of the investment instrument choices. Data was collected using the purposive random sampling method, with 239 valid data. The research findings indicate that a person's decision to invest in stocks is influenced by their income level, financial literacy, and risk tolerance.Keywords: Level Of Income, Financial Literacy, Risk Tolerance, Stock Purchase.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83026831","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}
The policy of increasing the price of Subsidized Fuel Oil (subsidized fuel) will have animpact on the community, both directly and indirectly. For the society, the increase insubsidized fuel directly increases transportation expenditures, and indirectly throughincreases in goods and services. For companies, especially inland transportationcompanies, it has an impact on operating expenses and can reduce revenue. This research isan event study to see the effect of inland transportation companies’ share listed on theIndonesia Stock Exchange due to the announcement of the increase in subsidized fuel. Theresults of this event study showed that 1 day and 5 days before the announcement showed nodifference with 1 day and 5 days after the announcement of the increase in subsidized fuel.This study explains that inland transportation companies have anticipated that the stockmarket will not cause negative movements, it is because the government provides anexplanation a few days before the announcement date. The implications of this study showthat providing reliable explanations and information to society can reduce turmoil in thecapital market, and businessmen can anticipate the policies that will be announced.Keywords: Inland Transportation, Subsidized Fuel, Event Study, Economic Announcement
{"title":"Respon Harga Saham Transportasi Darat Terhadap Kenaikan Bahan Bakar Minyak Bersubsidi 2022","authors":"Hendro Lukman","doi":"10.28932/jam.v15i1.5555","DOIUrl":"https://doi.org/10.28932/jam.v15i1.5555","url":null,"abstract":"The policy of increasing the price of Subsidized Fuel Oil (subsidized fuel) will have animpact on the community, both directly and indirectly. For the society, the increase insubsidized fuel directly increases transportation expenditures, and indirectly throughincreases in goods and services. For companies, especially inland transportationcompanies, it has an impact on operating expenses and can reduce revenue. This research isan event study to see the effect of inland transportation companies’ share listed on theIndonesia Stock Exchange due to the announcement of the increase in subsidized fuel. Theresults of this event study showed that 1 day and 5 days before the announcement showed nodifference with 1 day and 5 days after the announcement of the increase in subsidized fuel.This study explains that inland transportation companies have anticipated that the stockmarket will not cause negative movements, it is because the government provides anexplanation a few days before the announcement date. The implications of this study showthat providing reliable explanations and information to society can reduce turmoil in thecapital market, and businessmen can anticipate the policies that will be announced.Keywords: Inland Transportation, Subsidized Fuel, Event Study, Economic Announcement","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"25 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73032323","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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