Pub Date : 2023-10-11DOI: 10.36348/sjef.2023.v07i10.002
Andry Widayat, Nengzih Nengzih
This research aims to determine the impact of financial literacy, financial behavior, and quality of learning accounting on consumptive behavior (a case study of accounting students at private universities in Jakarta). The demographic and samples for this study were from Jakarta Private Higher Education Accounting Students, wherein determining the sample, the method used was saturated sampling. The analytical method in this study uses statistical methods assisted by the SmartPLS version 3.0 program. This study's results indicate that financial behavior and the quality of learning accounting have a significant positive effect on consumptive behavior (Case Study on Accounting Students at Private Higher Education Jakarta). In contrast, financial literacy has no significant positive effect on consumptive behavior (Case Study on College Accounting Students Jakarta Private College).
{"title":"The Effect of Financial Literacy, Financial Behavior, and Quality of Accounting Learning on Consumptive Behavior (Case Study on Accounting Students at Private Higher Education Jakarta)","authors":"Andry Widayat, Nengzih Nengzih","doi":"10.36348/sjef.2023.v07i10.002","DOIUrl":"https://doi.org/10.36348/sjef.2023.v07i10.002","url":null,"abstract":"This research aims to determine the impact of financial literacy, financial behavior, and quality of learning accounting on consumptive behavior (a case study of accounting students at private universities in Jakarta). The demographic and samples for this study were from Jakarta Private Higher Education Accounting Students, wherein determining the sample, the method used was saturated sampling. The analytical method in this study uses statistical methods assisted by the SmartPLS version 3.0 program. This study's results indicate that financial behavior and the quality of learning accounting have a significant positive effect on consumptive behavior (Case Study on Accounting Students at Private Higher Education Jakarta). In contrast, financial literacy has no significant positive effect on consumptive behavior (Case Study on College Accounting Students Jakarta Private College).","PeriodicalId":487048,"journal":{"name":"Saudi journal of economics and finance","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136253505","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 : 2023-10-10DOI: 10.36348/sjef.2023.v07i10.001
Nurtiyas Nurtiyas, Nengzih Nengzih
This study aims to analyze the effect of fixed assets intensity, debt levels, sales growth and profitability on tax management. This research uses a quantitative type of research. The data analysis method used in this study is the panel data regression analysis method with eviews 12 software tools. The population of this study is consumer non- cyclicals sector companies listed on the IDX and have released the annual reports during the period 2019-2021. The selection of research samples was based on the non-probability sampling method using a purposive sampling technique. The results of this study concluded that (1) partial fixed assets intensity and debt levels have no significant effect on tax management, (2) sales growth and profitability have a significant effect on tax management, (3) while fixed assets intensity, debt levels, sales growth and profitability have a simultaneous effect on tax management.
{"title":"The Effect of Fixed Asset Intensity, Debt Level, Sales Growth, and Profitability on Tax Management (Study on Consumer Non Cyclicals Sector Companies on the Indonesia Stock Exchange (IDX) Period 2019 - 2021)","authors":"Nurtiyas Nurtiyas, Nengzih Nengzih","doi":"10.36348/sjef.2023.v07i10.001","DOIUrl":"https://doi.org/10.36348/sjef.2023.v07i10.001","url":null,"abstract":"This study aims to analyze the effect of fixed assets intensity, debt levels, sales growth and profitability on tax management. This research uses a quantitative type of research. The data analysis method used in this study is the panel data regression analysis method with eviews 12 software tools. The population of this study is consumer non- cyclicals sector companies listed on the IDX and have released the annual reports during the period 2019-2021. The selection of research samples was based on the non-probability sampling method using a purposive sampling technique. The results of this study concluded that (1) partial fixed assets intensity and debt levels have no significant effect on tax management, (2) sales growth and profitability have a significant effect on tax management, (3) while fixed assets intensity, debt levels, sales growth and profitability have a simultaneous effect on tax management.","PeriodicalId":487048,"journal":{"name":"Saudi journal of economics and finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360636","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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