Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1708
Uun Malihan Hawa
Coal stocks are stocks that have been the target of investors in recent times because the price has reached its highest peak in the last ten years. This study aims to determine the effect of the variables Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Earnings Per Share (EPS) which also involve the growth of total assets as a control variable on stock prices, both partially and simultaneously at the coal mining companies ADRO, ITMG, and PTBA. The method used in this research is quantitative analysis with panel data regression. The data used is from 2010-2020 and involves three companies so the total observations are 30 company years. The results show that ROA, ROE, and GPM have an effect on stock prices, while DER and EPS growth have no statistically significant effect.
{"title":"Rasio Keuangan Sebagai Variabel Prediktor Harga Saham Pada Perusahaan Pertambangan Batu Bara","authors":"Uun Malihan Hawa","doi":"10.33395/owner.v7i4.1708","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1708","url":null,"abstract":"Coal stocks are stocks that have been the target of investors in recent times because the price has reached its highest peak in the last ten years. This study aims to determine the effect of the variables Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER), Gross Profit Margin (GPM), and Earnings Per Share (EPS) which also involve the growth of total assets as a control variable on stock prices, both partially and simultaneously at the coal mining companies ADRO, ITMG, and PTBA. The method used in this research is quantitative analysis with panel data regression. The data used is from 2010-2020 and involves three companies so the total observations are 30 company years. The results show that ROA, ROE, and GPM have an effect on stock prices, while DER and EPS growth have no statistically significant effect.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"2013 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407478","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1636
Waode Dwi Wulandari, Salim Assoba, Lia Uzliawati
Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance.
许多公司在进行税收筹划时可以采用多种策略。税收筹划策略之一是避税，即如何合法地减少税收。避税行为通常利用税法的弱点，不违反税法。除了利用税法漏洞偷税漏税。这种避税策略(tax avoidance)是一种法律允许的方法，但该公司实施的策略仍然获得国家收入，2005年印度尼西亚有750家外国投资公司涉嫌通过连续5年报告亏损而不纳税来实施逃税。本研究的目的是检验和分析持股比例、杠杆率、资本密集度和盈利能力对避税的影响。本文研究了当前有效税率(CETR)对避税的影响。本研究的人口和样本为2010-2014年期间在印尼证券交易所(BEI)上市的矿业公司。本研究以8家矿业公司为样本，采用40个数据观察。本研究采用的方法是多元线性回归模型。本研究采用IBM SPSS (Statistical Package for Social Science)第22版软件对数据进行处理。研究结果表明，杠杆率和盈利能力对企业避税的影响不显著。同时，多数股权和资本密集度对避税有负向影响。
{"title":"Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance","authors":"Waode Dwi Wulandari, Salim Assoba, Lia Uzliawati","doi":"10.33395/owner.v7i4.1636","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1636","url":null,"abstract":"Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407473","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1855
Bram Hadianto, Ana Mariana
Economic well-being is related to financial freedom and become a vital topic for employees to perform well in the workplace. Hence, this study examines and analyzes the determinants. Based on prior works, they are gender, financial literacy, and internal control locus. The population is 500 employees of PT. Sinar Indogreen Kencana in Sidoarjo. Furthermore, this study utilizes the Slovin formula with a 10% margin of error to search for the sample size. After calculation based on this formula, its size is 222 employees. For taking them, this study used a simple random technique. Considering this number, the researcher utilizes a covariance-based structural equation model, preceded by validity and reliability examinations and goodness of fit detection. After passing the related tests and detection, this study examines the planned hypotheses and concludes that males have better economic well-being than females. Besides, financial literacy and locus of control have a positive effect on financial well-being. Also, the contribution of these four factors to explaining economic well-being is high, demonstrated by an R-square of 0.821.
{"title":"Gender, financial literacy, internal control locus, and economic well-being: The employee viewpoint","authors":"Bram Hadianto, Ana Mariana","doi":"10.33395/owner.v7i4.1855","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1855","url":null,"abstract":"Economic well-being is related to financial freedom and become a vital topic for employees to perform well in the workplace. Hence, this study examines and analyzes the determinants. Based on prior works, they are gender, financial literacy, and internal control locus. The population is 500 employees of PT. Sinar Indogreen Kencana in Sidoarjo. Furthermore, this study utilizes the Slovin formula with a 10% margin of error to search for the sample size. After calculation based on this formula, its size is 222 employees. For taking them, this study used a simple random technique. Considering this number, the researcher utilizes a covariance-based structural equation model, preceded by validity and reliability examinations and goodness of fit detection. After passing the related tests and detection, this study examines the planned hypotheses and concludes that males have better economic well-being than females. Besides, financial literacy and locus of control have a positive effect on financial well-being. Also, the contribution of these four factors to explaining economic well-being is high, demonstrated by an R-square of 0.821.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407621","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1688
Elisabeth Yessi Da Rato, Lilis Ardini, Kurnia Kurnia
This research aimed to examine and analyze the effect of the fraud triangle which was referred to as pressure, opportunity, and rationalization on the fraud tendency of village funds budget, and organizational culture as moderating variable.
The research was qualitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 60 samples from 147 villages in the Sikka district with a total of 240 respondents. Furthermore, the instrument in the sampling technique used the Slovin formula. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MSA) test.
As the result, it showed that: 1) pressure had a positive effect on the fraud tendency of the village funds budget, 2) opportunity had a positive effect on the fraud tendency of the village funds budget, 3) rationalization had a positive effect on the fraud tendency of the village funds budget, 4) organizational culture had a negative effect on fraud tendency of village funds budget, 5) organizational culture did not moderate the effect of pressure on the fraud tendency of village funds budget, 6) organizational culture did not moderate the effect of opportunity on the fraud tendency of village funds budget, 7) organizational culture did not moderate the effect of rationalization on the fraud tendency of village funds budget.
{"title":"Pengaruh Fraud Triangle terhadap Kecenderungan Fraud Anggaran Dana Desa dan Budaya Organisasi sebagai Variabel Moderasi","authors":"Elisabeth Yessi Da Rato, Lilis Ardini, Kurnia Kurnia","doi":"10.33395/owner.v7i4.1688","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1688","url":null,"abstract":"This research aimed to examine and analyze the effect of the fraud triangle which was referred to as pressure, opportunity, and rationalization on the fraud tendency of village funds budget, and organizational culture as moderating variable.
 The research was qualitative. Moreover, the data collection technique used purposive sampling which the sample was based on the criteria given. In line with that, there were 60 samples from 147 villages in the Sikka district with a total of 240 respondents. Furthermore, the instrument in the sampling technique used the Slovin formula. Additionally, the data analysis technique used multiple linear regression with Moderated Regression Analysis (MSA) test.
 As the result, it showed that: 1) pressure had a positive effect on the fraud tendency of the village funds budget, 2) opportunity had a positive effect on the fraud tendency of the village funds budget, 3) rationalization had a positive effect on the fraud tendency of the village funds budget, 4) organizational culture had a negative effect on fraud tendency of village funds budget, 5) organizational culture did not moderate the effect of pressure on the fraud tendency of village funds budget, 6) organizational culture did not moderate the effect of opportunity on the fraud tendency of village funds budget, 7) organizational culture did not moderate the effect of rationalization on the fraud tendency of village funds budget.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406569","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1713
Atika Wardati Hubbi, Debbi Chyntia Ovami
This study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable.
{"title":"Analisis Determinan Struktur Modal : Studi Indonesia","authors":"Atika Wardati Hubbi, Debbi Chyntia Ovami","doi":"10.33395/owner.v7i4.1713","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1713","url":null,"abstract":"This study aims to examine the effect of asset structure, profitability and liquidity on the capital structure of metal and similar companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method, samples obtained by 14 metal companies and the like in the 2019-2021 timeframe so that 42 observations were obtained. The data used is secondary data and the data analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. Data processing used in this study uses panel data regression with the help of Eviews software version 10. The results of this study indicate that asset structure has a positive and significant effect on capital structure, profitability has a positive and significant effect on capital structure, and liquidity has a negative and significant effect on capital structure. capital. Based on the results of the simultaneous test (Test F) shows that all independent variables simultaneously or jointly affect the dependent variable.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406829","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1697
Widhi Nugroho Budi Prasetyo
The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.
{"title":"Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ)","authors":"Widhi Nugroho Budi Prasetyo","doi":"10.33395/owner.v7i4.1697","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1697","url":null,"abstract":"The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407029","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1637
Akidah Fitrah, Dodik Juliardi
Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs
{"title":"Dampak Belanja Bantuan Operasional Perguruan Tinggi Negeri, Rupiah Murni dan Penerimaan Negara Bukan Pajak Terhadap Akreditasi Program Studi","authors":"Akidah Fitrah, Dodik Juliardi","doi":"10.33395/owner.v7i4.1637","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1637","url":null,"abstract":"Accreditation of current study programs as part of the quality of education, on the one hand, the higher education budget being disbursed by the government is getting bigger. The purpose of this study was to empirically examine the effect of State University Operational Assistance spending, Pure Rupiah spending and Non-Tax State Revenue spending on the Accreditation of State University A/Excellent Study Programs in Indonesia. This research is a causal research with a quantitative approach. The population in this study are State Universities under the Ministry of Education, Culture, Research and Technology. The sampling technique used purposive sampling. The data used is secondary data in the form of performance reports. The data analysis technique used is panel data regression. The results of the study show that in terms of State University Operational Assistance Expenditures, Pure Rupiah Expenditures and Non-Tax State Revenue Expenditure simultaneously affect Study Program Accreditation. Partially, State University Operational Assistance Expenditures have a positive and insignificant effect on State University A/Excellent Study Program Accreditation. Pure Rupiah spending has a positive and significant effect on Accreditation of A/Excellent Study Programs in State Universities. Expenditures of Non-Tax State Revenue have a negative and significant effect on the Accreditation of State Higher Education A/Excellent Study Programs","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407477","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1728
Malika Balqis, Wiwik Supratiwi
Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak.
{"title":"Peran Kode Etik Dalam Menjaga Integritas Konsultan Pajak","authors":"Malika Balqis, Wiwik Supratiwi","doi":"10.33395/owner.v7i4.1728","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1728","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan peran etika dalam mendukung sikap profesionalisme konsultan pajak karena adanya peran ganda yang harus dijalankan oleh konsultan pajak yaitu sebagai mitra pemerintah sekaligus wajib pajak. Jenis penelitian ini adalah peneltian deskriptif kualitatif dengan menerapkan metode penelitian kepustakaan (library research). Data yang digunakan dalam penelitian ini adalah data sekunder yang relefan dengan judul yang akan diteliti. Hasil penelitian menjelaskan bahwa konsultan pajak memiliki peran yang sangat penting dalam sistem perpajakan karena berhubungan langsung dengan wajib pajak. Konsultan pajak yang patuh terhadap kode etik profesinya dapat meningkatkan peran konsultan pajak dalam menciptakan dan mendorong pertumbuhan kepatuhan wajib pajak terhadap regulasi perpajakan Indonesia. Oleh karena itu, diperlukan adanya intervensi dari pemerintah dalam memastikan bahwa pelaksanaan kerja konsultan pajak telah menerapkan kode etik profesi yang telah ditetapkan sehingga pelayanan yang diberikan kepada wajib pajak oleh konsultan pajak dilaksanakan sesuai dengan regulasi perpajakan yang berlaku. Penelitian ini merupakan penelitian kepustakaan (library research). Hasil penelitian ini ditujukan kepada pemerintah agar segara memberikan tindakan tegas untuk menertibkan kembali praktik-praktik pelanggaran perpajakan yang berhubungan dengan konsultan pajak dengan cara melakukan tindakan penegakan hukum berupa pemeriksaan pajak secara merata dan tersistematis secara berkala kepada seluruh Wajib Pajak.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135406570","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1910
Novi Darmayanti, Ana Fitriyatul Bilgies, Yerisma Welly, Martin Yehezkiel Sianipar, Ari Kuntardina
This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial banks
{"title":"Profitability Conventional Banking : Are influencing Inflation, Capital Resilience, Efficiency in Fund Gathering and Allocation?","authors":"Novi Darmayanti, Ana Fitriyatul Bilgies, Yerisma Welly, Martin Yehezkiel Sianipar, Ari Kuntardina","doi":"10.33395/owner.v7i4.1910","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1910","url":null,"abstract":"This research aims to examine and analyze the influence of inflation, Capital Adequacy Ratio, Loan to Deposit Ratio, and mobile banking on the profitability of conventional commercial banks (an empirical study of conventional commercial banks listed on the Indonesia Stock Exchange from 2018 to 2022). The research design has a causal associative nature with a quantitative approach. The population in this study consist of conventional commercial banks listed on the Indonesia Stock Exchange that implemented mobile banking technology for five consecutive years during the period 2018-2022. The sampling technique used is purposive sampling, resulting in 6 samples out of 30 conventional commercial banks. Data analysis is conducted through descriptive analysis, inner model analysis, outer model analysis, and hypothesis testing using the SmartPLS v.3.2.9 software. The research findings indicate that the variables of inflation, Capital Adequacy Ratio, and Loan to Deposit Ratio have a positive and significant impact on the profitability on conventional commercial banks. However, the mobile banking variable does not have a significant impact on the profitability of conventional commercial banks","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407024","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 : 2023-10-01DOI: 10.33395/owner.v7i4.1918
Abdul Salam, Serli Oktapiani, Jayanti Mandasari
This study aims to examine the influence of Human Capital, Capital Structure, Relational Capital on Increasing the Sustainability of the Progress of MSMEs in Sumbawa Regency. This research uses quantitative methods. The population in this study are MSME actors in Sumbawa Regency, with a total sample of 270 respondents using purposive sampling techniques. The data collection method used was by distributing questionnaires directly to respondents and then processing them using the Multiple Linear Regression analysis tool with SPSS. The results of this study show that Human Capital, Structural Capital, Relational Capital have an effect on Increasing the Sustainability of MSME Progress in Sumbawa Regency.
{"title":"Peran Implementasi Modal Intelektual terhadap Peningkatan Keberlanjutan Kemajuan Usaha Mikro Kecil Menengah (UMKM) di Kabupaten Sumbawa","authors":"Abdul Salam, Serli Oktapiani, Jayanti Mandasari","doi":"10.33395/owner.v7i4.1918","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1918","url":null,"abstract":"This study aims to examine the influence of Human Capital, Capital Structure, Relational Capital on Increasing the Sustainability of the Progress of MSMEs in Sumbawa Regency. This research uses quantitative methods. The population in this study are MSME actors in Sumbawa Regency, with a total sample of 270 respondents using purposive sampling techniques. The data collection method used was by distributing questionnaires directly to respondents and then processing them using the Multiple Linear Regression analysis tool with SPSS. The results of this study show that Human Capital, Structural Capital, Relational Capital have an effect on Increasing the Sustainability of MSME Progress in Sumbawa Regency.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"63 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135407035","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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