Pub Date : 2022-10-19DOI: 10.33558/jrak.v13i2.4597
L. Lestari, Hadi Mahmudah, N. Susanti
Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan auditor, pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor terhadap audit judgment. Metode yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Bekasi dan Jakarta. Teknik penggunaan data yaitu dengan penyebaran kuesioner. Data diolah menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengetahuan auditor berpengaruh terhadap audit judgment. Sedangkan pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor tidak berpengaruh terhadap audit judgment.
{"title":"Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment","authors":"L. Lestari, Hadi Mahmudah, N. Susanti","doi":"10.33558/jrak.v13i2.4597","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4597","url":null,"abstract":"Abstrak \u0000Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan auditor, pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor terhadap audit judgment. \u0000 Metode yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Bekasi dan Jakarta. Teknik penggunaan data yaitu dengan penyebaran kuesioner. Data diolah menggunakan SPSS versi 25. \u0000 Hasil penelitian menunjukkan bahwa pengetahuan auditor berpengaruh terhadap audit judgment. Sedangkan pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor tidak berpengaruh terhadap audit judgment.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81619709","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 : 2022-10-19DOI: 10.33558/jrak.v13i2.4478
Defriko Gusma Putra, Yodi Pratama, I. Pratama, Nisha Selvia
This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies.
{"title":"Mediating Role of Corporate Governance on the Effect of Earnings Management and Financial Risk on Firm Value","authors":"Defriko Gusma Putra, Yodi Pratama, I. Pratama, Nisha Selvia","doi":"10.33558/jrak.v13i2.4478","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4478","url":null,"abstract":"This study is to determine the effect of earnings management with discretionary accruals indicators and financial risk with debt to equity ratio (DER) indicators on firm value with price earning ratio (PER) indicators with corporate governance as a mediating variable with managerial ownership and institutional ownership indicators. The research method is quantitative with the object of research being the Property and Real Estate sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2017 with all out observations of 87 information. The test results show that earnings management variables have a negative and significant effect on firm value. The financial risk variable has a negative and significant effect on firm value. The corporate governance variable has a positive and significant effect on firm value. The effect of earnings management on firm value has a negative effect on corporate governance as a mediating variable. This shows that corporate governance can reduce earnings management actions. The effect of financial risk on firm value has a negative effect by the company's administration as a mediating variable. This shows that corporate governance can reduce financial risk. The results of this study provide a theoretical contribution that supports agency theory and corporate governance, which in turn makes a practical contribution to the implementation of good corporate governance in companies. \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82741356","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 : 2022-10-19DOI: 10.33558/jrak.v13i2.4557
Clara Valencia, Yuliyani ,, Lu’lu’ul Jannah
Negara Indonesia mengalami pendemi Covid-19 pada tahun 2020. Kondisi ini berdampak pada banyak sektor, salah satunya sektor kesehatan. Penelitian ini meneliti perusahaan Heatlhcare yang terdapat di Bursa Efek Indonesia. Penelitian ini bertujuan untuk membandingkan rasio keuangan dan risiko kebangkrutan yang dialami perusahaan Healthcare sebelum dan sesudah pandemi. Sampel perusahaan adalah 21 perusahaan Healtcare di BEI. Variabel yang digunakan adalah rasio-rasio keuangan seperti rasio likuiditas yang diukur dengan Current Ratio (CR); rasio leverage yang diukur dengan Debt to Assets Ratio (DR); rasio aktivitas yang diukur dengan Fixed Assets Turnover Ratio (FATO); rasio profitabilitas yang diukur denganGross Profit Margin (GPM) dan risiko kebangkrutan yang diukur dengan Altman Z-Score. Paired Sample T-test adalah teknik analisis yang digunakan untuk melihat kondisi data berdistribusi normal dan Wilcoxon Sign Rank Test untuk data yang tidak terdistribusi normal. Penelitian ini memiliki hasil bahwa semua variabel yang diteliti tidak memiliki perbedaan sebelum dan sesudah pandemi. Dari 21 sampel perusahaan Healthcare di BEI antara tahun 2019-2020 terdapat dua perusahaan yang berada di zona merah (bangkrut) dan satu perusahaan pada hasil yang rentan (grey zone). Sehingga dapat disimpulkan rata-rata perusahaan Healthcare di BEI tidak mengalami penurunan atau kesulitan mempertahankan perusahaannya.
{"title":"Perbandingan Rasio Keuangan dan Risiko Kebangkrutan Sebelum dan Sesudah Pandemi Pada Healthcare Firms di Bursa Efek Indonesia","authors":"Clara Valencia, Yuliyani ,, Lu’lu’ul Jannah","doi":"10.33558/jrak.v13i2.4557","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4557","url":null,"abstract":"Negara Indonesia mengalami pendemi Covid-19 pada tahun 2020. Kondisi ini berdampak pada banyak sektor, salah satunya sektor kesehatan. Penelitian ini meneliti perusahaan Heatlhcare yang terdapat di Bursa Efek Indonesia. Penelitian ini bertujuan untuk membandingkan rasio keuangan dan risiko kebangkrutan yang dialami perusahaan Healthcare sebelum dan sesudah pandemi. Sampel perusahaan adalah 21 perusahaan Healtcare di BEI. Variabel yang digunakan adalah rasio-rasio keuangan seperti rasio likuiditas yang diukur dengan Current Ratio (CR); rasio leverage yang diukur dengan Debt to Assets Ratio (DR); rasio aktivitas yang diukur dengan Fixed Assets Turnover Ratio (FATO); rasio profitabilitas yang diukur denganGross Profit Margin (GPM) dan risiko kebangkrutan yang diukur dengan Altman Z-Score. Paired Sample T-test adalah teknik analisis yang digunakan untuk melihat kondisi data berdistribusi normal dan Wilcoxon Sign Rank Test untuk data yang tidak terdistribusi normal. Penelitian ini memiliki hasil bahwa semua variabel yang diteliti tidak memiliki perbedaan sebelum dan sesudah pandemi. Dari 21 sampel perusahaan Healthcare di BEI antara tahun 2019-2020 terdapat dua perusahaan yang berada di zona merah (bangkrut) dan satu perusahaan pada hasil yang rentan (grey zone). Sehingga dapat disimpulkan rata-rata perusahaan Healthcare di BEI tidak mengalami penurunan atau kesulitan mempertahankan perusahaannya.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82352146","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 : 2022-10-19DOI: 10.33558/jrak.v13i2.4579
T. Nanda
Analisa teknikal di desain untuk memberikan informasi historis pergerakan harga dan berfungsi sebagai alat baik bagi investor maupun trader untuk mendapatkan gambaran mengenai pergerakan harga pada suatu pasar agar dapat memproyeksikan kemungkinan-kemungkinan apa yang mungkin terjadi di masa yang akan datang. Kajian ini bertujuan untuk menguji penggunaan indikator momentum (MACD) pada teknikal analisis dalam mengidentifikasi perubahan trend pada pergerakan indeks harga saham gabungan (IHSG), dengan menerapkan konsep penyimpangan (divergence) antara pergerakan harga dengan indikator momentum. Kajian ini merupakan penelitian terapan atas konsep divergence dengan menggunakan pendekatan kuantitatif. Data cross-sectional dari pergerakan IHSG dan pergerakan indikator MACD selama 8 tahun (2014-2021) pada time frame harian digunakan dalam penelitian ini. Pengamatan pergerakan indikator dan pergerakan harga dilakukan untuk mendeteksi sinyal divergence dari garis MACD dan histogram dengan parameter MACD 26, 12, dan 9. Platform charting Tradingview digunakan dalam melakukan analisa dan pengamatan. Hasil kajian ini membuktikan bahwa sinyal divergence pada osilator momentum (MACD) dapat diandalkan untuk mendeteksi perubahan kekuatan pada pergerakan suatu trend harga. Selanjutnya, kajian ini menyimpulkan bahwa sinyal tersebut dapat digunakan sebagai early warning signal guna mengantisipasi adanya perubahan trend. Kata Kunci: Divergence; Momentum Indicator; MACD; Technical Analysis.
{"title":"Penerapan Konsep Divergence pada Indikator Momentum MACD","authors":"T. Nanda","doi":"10.33558/jrak.v13i2.4579","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.4579","url":null,"abstract":"Analisa teknikal di desain untuk memberikan informasi historis pergerakan harga dan berfungsi sebagai alat baik bagi investor maupun trader untuk mendapatkan gambaran mengenai pergerakan harga pada suatu pasar agar dapat memproyeksikan kemungkinan-kemungkinan apa yang mungkin terjadi di masa yang akan datang. Kajian ini bertujuan untuk menguji penggunaan indikator momentum (MACD) pada teknikal analisis dalam mengidentifikasi perubahan trend pada pergerakan indeks harga saham gabungan (IHSG), dengan menerapkan konsep penyimpangan (divergence) antara pergerakan harga dengan indikator momentum. Kajian ini merupakan penelitian terapan atas konsep divergence dengan menggunakan pendekatan kuantitatif. Data cross-sectional dari pergerakan IHSG dan pergerakan indikator MACD selama 8 tahun (2014-2021) pada time frame harian digunakan dalam penelitian ini. Pengamatan pergerakan indikator dan pergerakan harga dilakukan untuk mendeteksi sinyal divergence dari garis MACD dan histogram dengan parameter MACD 26, 12, dan 9. Platform charting Tradingview digunakan dalam melakukan analisa dan pengamatan. Hasil kajian ini membuktikan bahwa sinyal divergence pada osilator momentum (MACD) dapat diandalkan untuk mendeteksi perubahan kekuatan pada pergerakan suatu trend harga. Selanjutnya, kajian ini menyimpulkan bahwa sinyal tersebut dapat digunakan sebagai early warning signal guna mengantisipasi adanya perubahan trend. \u0000Kata Kunci: Divergence; Momentum Indicator; MACD; Technical Analysis.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86279615","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 : 2022-10-19DOI: 10.33558/jrak.v13i2.3244
Rifka Ayu Irawan, Anisa Putri
Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan petugas pajak, sanksi perpajaka, tarif pajak dan kondisi keuangan terhadap kepatuhan wajib pajak UMKM selama masa pandemi covid-19. Metode penelitian menggunakan metode kuantitatif. Penelitian dilakukan kepada UMKM di Kota Bekasi dengan 23.000 populasi tahun 2021. Sampel penelitian yang digunakan adalah 100 responden pengusaha UMKM di Kota Bekasi. Dengan teknik pangambilan sampel menggunakan purposive sampling. Metode analisis regresi yang digunakan adalah regresi linear berganda. Hasil uji statistik, variabel kualitas pelayanan petugas pajak, sanksi perpajakan dan kondisi keuangan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Bekasi. Sedangkan tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM di Kota Bekasi.
{"title":"The Pengaruh Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan, Tarif Pajak Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Umkm Selama Masa Pandemi Covid-19","authors":"Rifka Ayu Irawan, Anisa Putri","doi":"10.33558/jrak.v13i2.3244","DOIUrl":"https://doi.org/10.33558/jrak.v13i2.3244","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan petugas pajak, sanksi perpajaka, tarif pajak dan kondisi keuangan terhadap kepatuhan wajib pajak UMKM selama masa pandemi covid-19. Metode penelitian menggunakan metode kuantitatif. Penelitian dilakukan kepada UMKM di Kota Bekasi dengan 23.000 populasi tahun 2021. Sampel penelitian yang digunakan adalah 100 responden pengusaha UMKM di Kota Bekasi. Dengan teknik pangambilan sampel menggunakan purposive sampling. Metode analisis regresi yang digunakan adalah regresi linear berganda. Hasil uji statistik, variabel kualitas pelayanan petugas pajak, sanksi perpajakan dan kondisi keuangan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM di Kota Bekasi. Sedangkan tarif pajak tidak berpengaruh terhadap kepatuhan wajib pajak UMKM di Kota Bekasi. \u0000 ","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"35 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72602809","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}
It was recorded that there were 65,000 MSMEs in the city of Bogor which were registered in the MSME Service Office data, which experienced a significant decline in sales during the COVID-19 pandemic. The role of accounting for MSMEs is to assist in financial control, operations, reporting, and planning. This study aims to determine the business conditions of MSME actors during the COVID-19 pandemic. The results of the study revealed that the business conditions of MSME actors in the city of Bogor during the Covid-19 pandemic experienced a decline in sales turnover, some even had to terminate their employment. The role of MSME financial accounting standards during the COVID-19 pandemic has not helped much, only to facilitate administration in obtaining government stimulus assistance and tax incentives, to assist in obtaining government capital loans and other financial institutions, and assisting in making business decisions during the pandemic and post-pandemic. pandemic.
{"title":"ANALYSIS OF IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS OF MSMEs TO DRIVE MSMEs IN BOGOR CITY TO RISE DURING POST-COVID-19 PANDEMIC","authors":"I. Wahyuni","doi":"10.37641/riset.v4i2.183","DOIUrl":"https://doi.org/10.37641/riset.v4i2.183","url":null,"abstract":"It was recorded that there were 65,000 MSMEs in the city of Bogor which were registered in the MSME Service Office data, which experienced a significant decline in sales during the COVID-19 pandemic. The role of accounting for MSMEs is to assist in financial control, operations, reporting, and planning. This study aims to determine the business conditions of MSME actors during the COVID-19 pandemic. \u0000The results of the study revealed that the business conditions of MSME actors in the city of Bogor during the Covid-19 pandemic experienced a decline in sales turnover, some even had to terminate their employment. The role of MSME financial accounting standards during the COVID-19 pandemic has not helped much, only to facilitate administration in obtaining government stimulus assistance and tax incentives, to assist in obtaining government capital loans and other financial institutions, and assisting in making business decisions during the pandemic and post-pandemic. pandemic.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"22 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83482357","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}
Dian Gema Rizkia, Andri J. Girsang, Rokiah Kusumapradja, M. Hilmy, Rian Adi Pamungkas, S. Dewi
The purpose of this study was to obtain empirical evidence of the role of work motivation in mediating the relationship between interprofessional collaboration and transformational leadership on patient safety in inpatient installations using a cross-sectional study design. Moreover, make 250 inpatient installation nurses with civil servant status as the unit of analysis. The study's results prove that interprofessional collaboration and transformational leadership positively and significantly affect work motivation and patient safety. Work motivation has a positive and significant direct effect on patient safety, and work motivation has a positive role in mediating interprofessional collaboration and transformational leadership on patient safety. The importance of patient safety culture will be of value to hospital performance in patients' eyes so that maximum results are formed on implementing patient safety culture. Not only talking about the effectiveness of interprofessional collaboration and transformational leadership of the head of the room but the importance of implementing work motivation in the form of encouragement to nurses. Will create satisfaction that impacts the effectiveness of interprofessional collaboration and transformational leadership in improving patient safety culture in inpatient installations.
{"title":"THE EFFECT OF INTERPROFESSIONAL COLLABORATION AND TRANSFORMATIONAL LEADERSHIP ON PATIENT SAFETY WITH WORK MOTIVATION AS INTERVENING VARIABLES","authors":"Dian Gema Rizkia, Andri J. Girsang, Rokiah Kusumapradja, M. Hilmy, Rian Adi Pamungkas, S. Dewi","doi":"10.37641/riset.v4i2.156","DOIUrl":"https://doi.org/10.37641/riset.v4i2.156","url":null,"abstract":"The purpose of this study was to obtain empirical evidence of the role of work motivation in mediating the relationship between interprofessional collaboration and transformational leadership on patient safety in inpatient installations using a cross-sectional study design. Moreover, make 250 inpatient installation nurses with civil servant status as the unit of analysis. The study's results prove that interprofessional collaboration and transformational leadership positively and significantly affect work motivation and patient safety. Work motivation has a positive and significant direct effect on patient safety, and work motivation has a positive role in mediating interprofessional collaboration and transformational leadership on patient safety. The importance of patient safety culture will be of value to hospital performance in patients' eyes so that maximum results are formed on implementing patient safety culture. Not only talking about the effectiveness of interprofessional collaboration and transformational leadership of the head of the room but the importance of implementing work motivation in the form of encouragement to nurses. Will create satisfaction that impacts the effectiveness of interprofessional collaboration and transformational leadership in improving patient safety culture in inpatient installations.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73624942","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 examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.
{"title":"ENVIRONMENTAL UNCERTAINTY, DEBT POLICY, TAX AVOIDANCE: DOES MANAGERIAL ABILITY MATTER?","authors":"Luthfia Annida, Amrie Firmansyah","doi":"10.37641/riset.v4i2.162","DOIUrl":"https://doi.org/10.37641/riset.v4i2.162","url":null,"abstract":"This study examines the effect of environmental uncertainty and debt policy on tax avoidance. In addition, this study also examines managerial ability as a moderating variable in relationship between independent and dependent variables. The method used in this study is quantitative. This study utilizes secondary data from annual financial reports of property & real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on purposive sampling, the total sample of this study amounted to 77 observations. The data derives from www.IDX.co.id and official company website. The analysis technique used is multiple linear regression for the cross-section data. The results of this study suggest that environmental uncertainty is not associated with tax avoidance, while debt policy is negatively associated with tax avoidance and indicates that managerial ability weakens the positive effect of environmental uncertainty on tax avoidance. \u0000Meanwhile, the managerial ability does not moderate the relationship between debt policy and tax avoidance. This research indicates that the Indonesia Financial Services Authority needs to supervise listed companies to increase protection for investors in capital market. In addition, the Indonesian Tax Authority needs to improve the income tax policy for corporate taxpayers related to company's capital structure.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79930278","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}
Budi Setiawan, Gen Gen Gendalasari, Dewi Raisa Putrie
This study analyzes the effect of greenwash on consumer green purchasing behavior by a company mediated by the role of a company's green brand image. This study was conducted on consumers who know about bottled drinking water product brands in Indonesia. Primary data was performed using a questionnaire with a total of 385 data. The data in this study is quantitative. This study uses Structural Equation Modeling (SEM). The software used in this study is LISREL 8.8 and SPSS 22. The results of this study are that greenwashing has a negative effect on the brand image of green companies, and green brand image has a positive effect on green consumer purchases. Green brand image has an essential role in mediating the effect of greenwashing on green consumer purchase behavior. Therefore, companies need to reduce greenwashing activities and enhance their green brand image to increase green consumer purchase behavior.
{"title":"ANALYSIS OF CONSUMERS' GREEN PURCHASE BEHAVIOR ON BOTTLED WATER THROUGH A GREEN BRAND IMAGE APPROACH","authors":"Budi Setiawan, Gen Gen Gendalasari, Dewi Raisa Putrie","doi":"10.37641/riset.v4i2.167","DOIUrl":"https://doi.org/10.37641/riset.v4i2.167","url":null,"abstract":"This study analyzes the effect of greenwash on consumer green purchasing behavior by a company mediated by the role of a company's green brand image. This study was conducted on consumers who know about bottled drinking water product brands in Indonesia. Primary data was performed using a questionnaire with a total of 385 data. The data in this study is quantitative. This study uses Structural Equation Modeling (SEM). The software used in this study is LISREL 8.8 and SPSS 22. The results of this study are that greenwashing has a negative effect on the brand image of green companies, and green brand image has a positive effect on green consumer purchases. Green brand image has an essential role in mediating the effect of greenwashing on green consumer purchase behavior. Therefore, companies need to reduce greenwashing activities and enhance their green brand image to increase green consumer purchase behavior.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79076666","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}
During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.
{"title":"THE EFFECT OF FINANCIAL DISTRESS AND TAX LOAD ON TAX INCENTIVE PARTICIPATION PROGRAMS AFFECTED BY THE COVID-19 PANDEMIC","authors":"Trisno Yuwono, Dyah Purwanti","doi":"10.37641/riset.v4i2.172","DOIUrl":"https://doi.org/10.37641/riset.v4i2.172","url":null,"abstract":"During the Covid-19 pandemic, The Government of Indonesia implemented tax incentive programs for taxpayers affected by Covid-19. This study examines several factors that affect companies' participation in tax incentives, while The population data used consists of 139 companies listed on the Indonesia Stock Exchange. The data is secondary data from quarterly and financial reports of the listed firm on the Indonesia Stock Exchange. This study employs logistic regression analysis to examine the motivation to participate in the program. Our findings relieve that financial distress motivates the companies to engage in the tax incentive program. On the other hand, the tax burden positively affects the company's participation in the tax incentive program.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":"250 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80712889","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：