This research study observes the musical Metaverse and applies the theories of UTAUT (Unified Theory of Acceptance and Use of Technology) and IDT (Innovation Diffusion Theory). It aims to examine the acceptance of the musical Metaverse toward the behavior intention to use (BI), which is influenced by performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), moderated by personal innovativeness (PI). The Google form data was collected from 250 Ciputra University students who familiarized themselves with the musical Metaverse, and the data was later processed using SmartPLS 4. The results showed that PE has a significant effect on BI, EE has no significant effect on BI, and SI has no significant effect on BI. FC has a significant effect on BI; PI has not been able to strengthen other factors to have the intention to use the musical Metaverse. Thus, performance expectancy and facilitating conditions influence the intention to use the musical Metaverse. Meanwhile, personal innovativeness cannot significantly moderate the relationship between PE, EE, SI, and FC
{"title":"THE APPLICATION OF UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN MUSICAL METAVERSE","authors":"Carlence Maurlen, Henry Susanto Pranoto","doi":"10.37641/riset.v5i2.267","DOIUrl":"https://doi.org/10.37641/riset.v5i2.267","url":null,"abstract":"This research study observes the musical Metaverse and applies the theories of UTAUT (Unified Theory of Acceptance and Use of Technology) and IDT (Innovation Diffusion Theory). It aims to examine the acceptance of the musical Metaverse toward the behavior intention to use (BI), which is influenced by performance expectancy (PE), effort expectancy (EE), social influence (SI), and facilitating conditions (FC), moderated by personal innovativeness (PI). The Google form data was collected from 250 Ciputra University students who familiarized themselves with the musical Metaverse, and the data was later processed using SmartPLS 4. The results showed that PE has a significant effect on BI, EE has no significant effect on BI, and SI has no significant effect on BI. FC has a significant effect on BI; PI has not been able to strengthen other factors to have the intention to use the musical Metaverse. Thus, performance expectancy and facilitating conditions influence the intention to use the musical Metaverse. Meanwhile, personal innovativeness cannot significantly moderate the relationship between PE, EE, SI, and FC","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277962","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}
Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.
{"title":"DO FAIR VALUE DECISIONS INCREASE IDIOSYNCRATIC RISK?","authors":"Amrie Firmansyah, Pria Aji Pamungkas, Dani Kharismawan Prakosa, Adhitya Jati Purwaka, Muchamad Izaaz Hannun Bachtiar","doi":"10.37641/riset.v5i2.263","DOIUrl":"https://doi.org/10.37641/riset.v5i2.263","url":null,"abstract":"Systematic and non-systematic risk can both cause investment risk. Internal company conditions typically cause non-systematic risk. Diversification can help to mitigate this risk. This research aims to look into applying fair value to idiosyncratic risk. This quantitative study employs secondary data from manufacturing financial statements and stock data from the IDX. In addition, this study uses monthly data on 10-year government bond yields. Information on financial statements was obtained from www.idnfinancials.com, stock prices from www.finance.yahoo.com, and monthly 10-year government bond yields from www.bloomberg.com. In total, 575 observations were used in this study (firm-year). We used multiple linear regression analysis on panel data to test the research hypothesis. The study finds that managers' fair value accounting relates to idiosyncratic risk. The results of this test apply to both the market and the Fama-French models. This study contributes to knowledge development concerning fair value testing, which still needs to be improved in developing countries.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136278082","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}
Warso Unggul Gemilang is an agribusiness specializing in free- range chicken breeding in Bogor Regency, West Java. The demand for Day Old Chickens (DOC) from regions outside Java creates opportunities for Java-based businesses to supply DOC. However, as a medium-scale company, Warso Unggul Gemilang has yet to fully utilize Industry 4.0 advancements for efficiency due to underutilized technology and workforce shortages. Sales primarily depend on WhatsApp, causing inconsistent harvest targets. Recording activities also need more optimal technology. A development strategy using the Business Model Canvas and income statement analysis is required to address these issues for optimal and sustainable results. Digitization involves using Google Forms and Microsoft Excel for recording while marketing is improved through active social media engagement, using Facebook’s marketplace features, Facebook ads, company websites, and marketplaces. The benefits include improved management activities, efficiency, and effectiveness in the competitive landscape. These efforts increased the receipts and the return R/C (return cost) ratio.
Warso Unggul Gemilang是西爪哇茂物县一家专门从事散养鸡养殖的农业综合企业。Java以外的地区对Day Old chicken (DOC)的需求为基于Java的企业提供DOC创造了机会。然而，作为一家中等规模的公司，由于技术未充分利用和劳动力短缺，华硕昂古尔格美朗尚未充分利用工业4.0的进步来提高效率。销售主要依靠WhatsApp，导致收获目标不一致。记录活动也需要更优的技术。需要使用业务模型画布和损益表分析的开发策略来解决这些问题，以获得最佳和可持续的结果。数字化包括使用Google Forms和Microsoft Excel进行记录，而营销则通过积极的社交媒体参与、使用Facebook的市场功能、Facebook广告、公司网站和市场来改进。其好处包括在竞争环境中改进管理活动、效率和有效性。这些努力增加了收入和退货R/C比率。
{"title":"DEVELOPMENT STRATEGY FOR THE WARSO UNGGUL GEMILANG BUSINESS USING THE BUSINESS MODEL CANVAS","authors":"Ayutyas Sayekti, Selvy Alfionita, Hermawan Wana","doi":"10.37641/riset.v5i2.237","DOIUrl":"https://doi.org/10.37641/riset.v5i2.237","url":null,"abstract":"Warso Unggul Gemilang is an agribusiness specializing in free- range chicken breeding in Bogor Regency, West Java. The demand for Day Old Chickens (DOC) from regions outside Java creates opportunities for Java-based businesses to supply DOC. However, as a medium-scale company, Warso Unggul Gemilang has yet to fully utilize Industry 4.0 advancements for efficiency due to underutilized technology and workforce shortages. Sales primarily depend on WhatsApp, causing inconsistent harvest targets. Recording activities also need more optimal technology. A development strategy using the Business Model Canvas and income statement analysis is required to address these issues for optimal and sustainable results. Digitization involves using Google Forms and Microsoft Excel for recording while marketing is improved through active social media engagement, using Facebook’s marketplace features, Facebook ads, company websites, and marketplaces. The benefits include improved management activities, efficiency, and effectiveness in the competitive landscape. These efforts increased the receipts and the return R/C (return cost) ratio.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136278076","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 is based on information from the personnel department regarding problems that describe the low organizational citizen behavior (OCB) of nurses in 2021. The purpose of this study was to obtain empirical evidence of the effect of servant leadership and compensation on OCB with organizational commitment as an intervening variable, using a cross sectional study design. The population in this study were 100 nurses, the sampling technique used a saturated sample which made the entire population a sample. The results of the analysis prove that simultaneously and partially servant leadership and compensation have a positive and significant effect on organizational commitment and OCB, and organizational commitment has a direct positive and significant effect on OCB, and organizational commitment provides positive intervention on the relationship of servant leadership and organizational commitment, so that with commitment organization, nurses are able to increase OCB higher through servant leadership and compensation. The importance of work engagement will bring about a situation where career and leadership development will make nurses' organizational commitment higher in supporting the achievement of organizational goals.
{"title":"The ROLE OF ORGANIZATIONAL COMMITMENT AS MEDIATOR FOR SERVANT LEADERSHIP RELATIONSHIP AND COMPENSATION","authors":"Rumbita Febriarukmini, Mulyanah Mulyanah, Luciana Indah Permatasari, Muhammad Fachrudin Arrozi Adhikara, CSP Wekadigunawan","doi":"10.37641/riset.v5i2.194","DOIUrl":"https://doi.org/10.37641/riset.v5i2.194","url":null,"abstract":"This research is based on information from the personnel department regarding problems that describe the low organizational citizen behavior (OCB) of nurses in 2021. The purpose of this study was to obtain empirical evidence of the effect of servant leadership and compensation on OCB with organizational commitment as an intervening variable, using a cross sectional study design. The population in this study were 100 nurses, the sampling technique used a saturated sample which made the entire population a sample. The results of the analysis prove that simultaneously and partially servant leadership and compensation have a positive and significant effect on organizational commitment and OCB, and organizational commitment has a direct positive and significant effect on OCB, and organizational commitment provides positive intervention on the relationship of servant leadership and organizational commitment, so that with commitment organization, nurses are able to increase OCB higher through servant leadership and compensation. The importance of work engagement will bring about a situation where career and leadership development will make nurses' organizational commitment higher in supporting the achievement of organizational goals.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277937","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}
Disruption has become the main reason for abandoning conventional ways of modernization. This phenomenon also applies to the entertainment industry, where cinemas compete with subscription video-on-demand (SVOD). The largest cinema industry in Indonesia, Cinema XXI, is undoubtedly not resistant to this disruption. This research study applies a sample of 215 respondents from the sliced population of Cinema XXI customers and SVOD services subscribers. It aims to review the mediating effect of subscription video-on-demand services on the relationship between customer perceived value and customer loyalty to Cinema XXI. This study is a quantitative research, applying the Structural Equation Modeling (SEM) analysis method. Primary data was taken directly from the respondents using a Google Form-based questionnaire and later analyzed using JASP software. The results of the study show that subscription videos on demand do not have a significant mediating effect on the relationship between customer perceived value and customer loyalty. Subscription video on demand does not have a significant effect on customer loyalty. Though without a mediation, customer perceived value directly affects customer loyalty and subscription video on demand.
{"title":"MEDIATING EFFECT OF VIDEO-ON-DEMAND ON XXI’S CUSTOMER PERCEIVED VALUE AND LOYALTY","authors":"Teta Maharani Paramitha, Henry Susanto Pranoto","doi":"10.37641/riset.v5i2.251","DOIUrl":"https://doi.org/10.37641/riset.v5i2.251","url":null,"abstract":"Disruption has become the main reason for abandoning conventional ways of modernization. This phenomenon also applies to the entertainment industry, where cinemas compete with subscription video-on-demand (SVOD). The largest cinema industry in Indonesia, Cinema XXI, is undoubtedly not resistant to this disruption. This research study applies a sample of 215 respondents from the sliced population of Cinema XXI customers and SVOD services subscribers. It aims to review the mediating effect of subscription video-on-demand services on the relationship between customer perceived value and customer loyalty to Cinema XXI. This study is a quantitative research, applying the Structural Equation Modeling (SEM) analysis method. Primary data was taken directly from the respondents using a Google Form-based questionnaire and later analyzed using JASP software. The results of the study show that subscription videos on demand do not have a significant mediating effect on the relationship between customer perceived value and customer loyalty. Subscription video on demand does not have a significant effect on customer loyalty. Though without a mediation, customer perceived value directly affects customer loyalty and subscription video on demand.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277940","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 is based on the dynamics of waiting time for drugs in 2021 which are not under regulatory standards. The purpose of this study was to empirically reveal the influence of HRM functions and facilities on the speed of drug waiting time service with work engagement as an intervening variable. The research design used a cross-sectional study and made 50 pharmacy installation officers the unit of analysis. The results of the study prove that the human resources management (HRM) function and facilities have a positive and significant effect on work engagement, the HRM function, facilities and work engagement have a positive and significant effect on the speed of service waiting time for drugs, and work engagement provides a positive intervention on the relationship between HRM functions and facilities on the speed of service time to wait for medicine. Work engagement is a psychological condition in which individuals are fully committed to helping the organization achieve its goals; with work engagement, pharmacy installation officers will try to meet the organization's expectations of speeding up drug waiting times according to applicable standards.
{"title":"FACTORS AFFECTING SPEED OF SERVICE WITH WORK ENGAGEMENT AS INTERVENING VARIABLES IN PHARMACEUTICAL INSTALLATIONS","authors":"Kurniasih Kurniasih, Mulyati Mulyati, Zuriyati Ulfa, Misan Cahyana, Mintarsi Mintarsi, Rokiah Kusumapradja","doi":"10.37641/riset.v5i2.190","DOIUrl":"https://doi.org/10.37641/riset.v5i2.190","url":null,"abstract":"This research is based on the dynamics of waiting time for drugs in 2021 which are not under regulatory standards. The purpose of this study was to empirically reveal the influence of HRM functions and facilities on the speed of drug waiting time service with work engagement as an intervening variable. The research design used a cross-sectional study and made 50 pharmacy installation officers the unit of analysis. The results of the study prove that the human resources management (HRM) function and facilities have a positive and significant effect on work engagement, the HRM function, facilities and work engagement have a positive and significant effect on the speed of service waiting time for drugs, and work engagement provides a positive intervention on the relationship between HRM functions and facilities on the speed of service time to wait for medicine. Work engagement is a psychological condition in which individuals are fully committed to helping the organization achieve its goals; with work engagement, pharmacy installation officers will try to meet the organization's expectations of speeding up drug waiting times according to applicable standards.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136277956","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.4563
Laysa Khamislihi, Annafi Indra Tama
Tujuan dilakukannya penelitian ini yaitu untuk untuk melakukan pengujian terhadap pengaruh antara kepemilikan kas, rasio pengungkit dan margin laba bersih dengan perataan laba. Penelitian ini menggunakan metode statistic dengan jenis penelitian yaitu kuantitatif. Metode pengambilan sampel dalam penelitian ini yaitu purposive sampling dengan sumber data dari laporan konsolidasian perusahaan yang termasuk didalam kelompok manufaktur bidang industri barang konsumsi. erode penelitian yang digunakan yaitu mulai dari tahun 2017 sampai dengan tahun 2019 . Jumlah sampel yang digunakan setiap periodenya yaitu 24 sampel perusahaan, maka diperoleh 72 sampel seluruh periode dalam penelitian ini. Analisis data dilakukan dengan model analisis regresi logistik dan diolah dengan batuan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian ini menunjukan bahwa Kepemilikan Kas, Rasio Pengungkit dan net profit margin tidak berpengaruh terhadap Perataan Laba.
{"title":"Pengaruh Kepemilikan Kas, Rasio Pengungkit Dan Margin Laba Bersih Terhadap Perataan Laba","authors":"Laysa Khamislihi, Annafi Indra Tama","doi":"10.33558/jrak.v14i1.4563","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.4563","url":null,"abstract":"Tujuan dilakukannya penelitian ini yaitu untuk untuk melakukan pengujian terhadap pengaruh antara kepemilikan kas, rasio pengungkit dan margin laba bersih dengan perataan laba. Penelitian ini menggunakan metode statistic dengan jenis penelitian yaitu kuantitatif. Metode pengambilan sampel dalam penelitian ini yaitu purposive sampling dengan sumber data dari laporan konsolidasian perusahaan yang termasuk didalam kelompok manufaktur bidang industri barang konsumsi. erode penelitian yang digunakan yaitu mulai dari tahun 2017 sampai dengan tahun 2019 . Jumlah sampel yang digunakan setiap periodenya yaitu 24 sampel perusahaan, maka diperoleh 72 sampel seluruh periode dalam penelitian ini. Analisis data dilakukan dengan model analisis regresi logistik dan diolah dengan batuan software SPSS (Statistical Product and Service Solution) versi 25. Hasil penelitian ini menunjukan bahwa Kepemilikan Kas, Rasio Pengungkit dan net profit margin tidak berpengaruh terhadap Perataan Laba.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75143490","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.5842
Nurma Risa, Ghahara Diandra Bilqis, N. Susanti
Tujuan dari penelitian ini untuk mengetahui pengaruh dari Insentif Pajak, Tax Literacy dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di wilayah Kota Bekasi. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 118 responden. Sampel pada penelitian ini menggunakan Teknik accidental sampling yang dilakukan dengan menggunakan kuesioner yang dibagikan kepada responden melalui googleform. Hasil penelitian menemukan bahwa tax literacy berpengaruh positif terhadap kepatuhan wajib pajak umkm sedangkan insentif pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak umkm.
{"title":"Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM","authors":"Nurma Risa, Ghahara Diandra Bilqis, N. Susanti","doi":"10.33558/jrak.v14i1.5842","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5842","url":null,"abstract":"Tujuan dari penelitian ini untuk mengetahui pengaruh dari Insentif Pajak, Tax Literacy dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di wilayah Kota Bekasi. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 118 responden. Sampel pada penelitian ini menggunakan Teknik accidental sampling yang dilakukan dengan menggunakan kuesioner yang dibagikan kepada responden melalui googleform. Hasil penelitian menemukan bahwa tax literacy berpengaruh positif terhadap kepatuhan wajib pajak umkm sedangkan insentif pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak umkm.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86555224","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 : 2023-04-09DOI: 10.33558/jrak.v14i1.5818
Kennardi Tanujaya, Catherine Catherine
Penelitian ini bertujuan untuk mengetahui pengaruh dari perencanaan pajak terhadap pengungkapan pajak. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan menggunakan data pada laporan keuangan dari perusahaan non-finansial yang terdaftar di dalam Bursa Efek Indonesia dari tahun 2017 hingga tahun 2021. Hasil penelitian menunjukkan bahwa perencanaan pajak berpengaruh signifikan negatif terhadap pengungkapan pajak. Hal ini menunjukkan bahwa perencanaan pajak pada perusahaan tidak sebanding dengan pengungkapan yang dilakukan perusahaan yang mengakibatkan transparansi laporan pada suatu perusahaan berkurang. Dengan begitu, semakin agresif perencanaan pajak akan menurunkan pengungkapan pajak pada laporan keuangan perusahaan.
{"title":"Hubungan Perencanaan Pajak dan Pengungkapan Pajak pada Perusahaan Terbuka di BEI","authors":"Kennardi Tanujaya, Catherine Catherine","doi":"10.33558/jrak.v14i1.5818","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5818","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh dari perencanaan pajak terhadap pengungkapan pajak. Pendekatan yang digunakan pada penelitian ini adalah pendekatan kuantitatif dengan menggunakan data pada laporan keuangan dari perusahaan non-finansial yang terdaftar di dalam Bursa Efek Indonesia dari tahun 2017 hingga tahun 2021. Hasil penelitian menunjukkan bahwa perencanaan pajak berpengaruh signifikan negatif terhadap pengungkapan pajak. Hal ini menunjukkan bahwa perencanaan pajak pada perusahaan tidak sebanding dengan pengungkapan yang dilakukan perusahaan yang mengakibatkan transparansi laporan pada suatu perusahaan berkurang. Dengan begitu, semakin agresif perencanaan pajak akan menurunkan pengungkapan pajak pada laporan keuangan perusahaan.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80683651","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 mengetahui pengaruh likuiditas, leverage, profitabilitas terhadap harga saham sebelum dan sesudah restrukturisasi utang pada perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan pada penelitian merupakan perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 6 tahun yaitu 2016-2021. Sampel penelitian adalah perusahaan yang melakukan restrukturisasi utang dari tahun 2017 sampai dengan 2020, yaitu sebanyak 30 perusahaan yang dipilih dengan purposive sampling. Teknik pengumpulan data menggunakan data sekunder. Teknik analisis data menggunakan Partial Least Square (PLS), dan Partial Least Square-Multi Group Analysis (PLS-MGA) untuk melihat perbedaan pengaruh antara sebelum dan sesudah restrukturisasi utang. Hasil penelitian menunjukkan likuiditas berpengaruh positif dan signifikan terhadap harga saham, leverage tidak berpengaruh signifikan terhadap harga saham, dan profitabilitas tidak berpengaruh signifikan terhadap harga saham. Hasil penelitian juga menunjukkan tidak ada perbedaan signifikan pengaruh antara variabel independen yang digunakan dalam penelitian terhadap harga saham sebelum dan sesudah restrukturisasi utang. Kata Kunci: likuiditas, leverage, profitabilitas, harga saham, restrukturisasi utang
{"title":"Penentu Harga Saham: Analisis Perbandingan Sebelum dan Sesudah Restrukturisasi Hutang Perusahaan","authors":"Elok Lailia Kumala, Supami Wahyu Setiyowati, Susmita Dian Indraswari","doi":"10.33558/jrak.v14i1.5812","DOIUrl":"https://doi.org/10.33558/jrak.v14i1.5812","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, profitabilitas terhadap harga saham sebelum dan sesudah restrukturisasi utang pada perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi yang digunakan pada penelitian merupakan perusahaan non-financial sektoral IDX-IC yang terdaftar di Bursa Efek Indonesia dengan tahun pengamatan 6 tahun yaitu 2016-2021. Sampel penelitian adalah perusahaan yang melakukan restrukturisasi utang dari tahun 2017 sampai dengan 2020, yaitu sebanyak 30 perusahaan yang dipilih dengan purposive sampling. Teknik pengumpulan data menggunakan data sekunder. Teknik analisis data menggunakan Partial Least Square (PLS), dan Partial Least Square-Multi Group Analysis (PLS-MGA) untuk melihat perbedaan pengaruh antara sebelum dan sesudah restrukturisasi utang. Hasil penelitian menunjukkan likuiditas berpengaruh positif dan signifikan terhadap harga saham, leverage tidak berpengaruh signifikan terhadap harga saham, dan profitabilitas tidak berpengaruh signifikan terhadap harga saham. Hasil penelitian juga menunjukkan tidak ada perbedaan signifikan pengaruh antara variabel independen yang digunakan dalam penelitian terhadap harga saham sebelum dan sesudah restrukturisasi utang. \u0000Kata Kunci: likuiditas, leverage, profitabilitas, harga saham, restrukturisasi utang","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78432803","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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