Pub Date : 2023-10-01DOI: 10.33395/owner.v7i4.1735
Rafael Tambunan, Yulianti Abbas
Transfer pricing is one of the most popular drivers of tax disputes between taxpayers and tax authorities around the world. To lessen the probability of disputes, the OECD proposes procedures for comparability analysis. These procedures help taxpayers and tax authorities to determine the arm's length values of related-party transaction, which is the main cause of many transfer pricing disputes. This study uses a case study method, focusing on PT OCI, to evaluate a firm’s comparative analysis practice and its conformity to OECD Transfer Pricing Guidelines. Data collection through interviews and documentation. The results of this study indicate that PT OCI had conducted a comparability analysis of transfer pricing transactions in conformity with the OECD guidelines, while the tax authorities have not carried out a comparability analysis in carrying out transfer pricing audits. However, specifically for trademark utilization transactions, PT OCI must accept the results of inspection corrections. Fulfillment of the arm’s length principle for transactions utilizing intangible assets must comply with two additional provisions, namely related to the existence of transactions and economic benefits from the utilization of intangible assets. With the results of the benefit test, it was concluded that the trademark used by PT OCI did not contribute to increasing the success of PT OCI's sales so that transactions for the use of intangible assets did not meet the arm’s length principles.
{"title":"Evaluasi Implementasi Analisis Kesebandingan atas Sengketa Transfer Pricing PT OCI","authors":"Rafael Tambunan, Yulianti Abbas","doi":"10.33395/owner.v7i4.1735","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1735","url":null,"abstract":"Transfer pricing is one of the most popular drivers of tax disputes between taxpayers and tax authorities around the world. To lessen the probability of disputes, the OECD proposes procedures for comparability analysis. These procedures help taxpayers and tax authorities to determine the arm's length values of related-party transaction, which is the main cause of many transfer pricing disputes. This study uses a case study method, focusing on PT OCI, to evaluate a firm’s comparative analysis practice and its conformity to OECD Transfer Pricing Guidelines. Data collection through interviews and documentation. The results of this study indicate that PT OCI had conducted a comparability analysis of transfer pricing transactions in conformity with the OECD guidelines, while the tax authorities have not carried out a comparability analysis in carrying out transfer pricing audits. However, specifically for trademark utilization transactions, PT OCI must accept the results of inspection corrections. Fulfillment of the arm’s length principle for transactions utilizing intangible assets must comply with two additional provisions, namely related to the existence of transactions and economic benefits from the utilization of intangible assets. With the results of the benefit test, it was concluded that the trademark used by PT OCI did not contribute to increasing the success of PT OCI's sales so that transactions for the use of intangible assets did not meet the arm’s length principles.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"239 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":"135406833","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.v7i4.1859
Martalena Martalena, Dini Iskandar, Bram Hadianto
Economic factors affect companies, especially those listed in the capital market. Consequently, it fundamentally affects investors’ wealth, reflected by the stock price movement. Accordingly, this study aims to investigate and analyze the influence of inflation and exchange rate as related ones on stock return. The population comes from 20 coherent non-financial companies selected as LQ45 index from 2016 to 2022. Then, this study applies the Slovin formula with a 10% error margin to determine the sample size of 17, taken by a simple random sampling method. Also, it uses the regression model with pooling data and t-statistic to examine stock return determinants. Once meeting classical assumptions, this study checks the relationships. Its result demonstrates a positive influence of inflation on stock return, confirming the perspective declaring common stock becomes the hedging tool on inflation. Meanwhile, the IDR/USD exchange rate negatively associates with this return: The more powerful the US Dollar, the more diminished the stock price of non-financial companies belonging to the LQ45 index.
{"title":"Inflation, exchange rate, and stock return: The evidence from the LQ45 index constituents in Indonesia","authors":"Martalena Martalena, Dini Iskandar, Bram Hadianto","doi":"10.33395/owner.v7i4.1859","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1859","url":null,"abstract":"Economic factors affect companies, especially those listed in the capital market. Consequently, it fundamentally affects investors’ wealth, reflected by the stock price movement. Accordingly, this study aims to investigate and analyze the influence of inflation and exchange rate as related ones on stock return. The population comes from 20 coherent non-financial companies selected as LQ45 index from 2016 to 2022. Then, this study applies the Slovin formula with a 10% error margin to determine the sample size of 17, taken by a simple random sampling method. Also, it uses the regression model with pooling data and t-statistic to examine stock return determinants. Once meeting classical assumptions, this study checks the relationships. Its result demonstrates a positive influence of inflation on stock return, confirming the perspective declaring common stock becomes the hedging tool on inflation. Meanwhile, the IDR/USD exchange rate negatively associates with this return: The more powerful the US Dollar, the more diminished the stock price of non-financial companies belonging to the LQ45 index.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"34 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":"135406853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.
{"title":"Evaluasi Tingkat Pengungkapan Laporan Keberlanjutan (Studi Kasus pada Perusahaan Peleburan Tembaga)","authors":"Nirmalasari Dwi Cahyaningrum, Evony Silvino Violita","doi":"10.33395/owner.v7i4.1642","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1642","url":null,"abstract":"The issue of sustainability has begun to become the focus of worldwide attention in all aspects. The copper smelting industry can be said to be one of the causes of emergences of environmental and social problems so the sustainability strategy becomes an essential thing for this industry This research is designed to examine the sustainability reporting issued by one of the copper smelting industry in Indonesia, which is the first time the company has issued a sustainability report in 2021 which is after the enactment of POJK No. 51/POJK.03/2017. The method used in this research is a case study by doing content analysis qualitative where content analysis is performed on the information published in the sustainability reports disclosure to use Surat Edaran Otoritas Jasa Keuangan (SEOJK) number 16 and also the Global Reporting Initiative (GRI) as assessment parameters, as well as interviews with a corporate secretary, become supporting data. Then, this research fills in the inner gap empirical approach to analyze the sustainability report disclosure within the company smelting industry. The results of this study show that the revelation of the company's sustainability report in 2021 has fulfilled the regulations by POJK No. 51/POJK.03/2017 However, in terms of the quality of the contents of each component, it is still not explained comprehensively. One of the copper smelting industries in Indonesia's sustainability disclosure includes 35 indicators in the GRI standard.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"111 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":"135406862","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.v7i4.1653
Wahdan Arum Inawati, Aufa Oktafitria
This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.
{"title":"Bagaimana Gender, Risk, dan Media terhadap Pengungkapan Corporate Social Responsibility?","authors":"Wahdan Arum Inawati, Aufa Oktafitria","doi":"10.33395/owner.v7i4.1653","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1653","url":null,"abstract":"This study focused to analyze relationship between gender diversity, risk minimization and media exposure on corporate social responsibility disclosure. In this study consists of independent variables, dependent variable and control variable. Researcher used profitability with ROA as proxy as a control variable in this study. Quantitative research in this study applied companies in the Basic Materials sector listed on the Indonesia Stock Exchange (IDX) in 2018-2021. Some criterions determined by researcher to obtain sample in this study. Non-probability sampling used in this study and researcher decided ten companies with a four-year observation period to obtain 40 observation units. Panel data regression as data analysis technique and used Eviews 12 software. The results of this study, simultaneously gender diversity, risk minimization and media exposure with the control variable profitability affect corporate social responsibility disclosure with a probability value (F-statistic) of 0.000078 <0.05 so that H01 is rejected and Ha1 is accepted.. Partially, that risk minimization and media exposure with the control variable profitability have a positive effect on corporate social responsibility disclosure with a probability value <0.05 so that H03 and H04 are rejected, it means that Ha3 and Ha4 are accepted. Meanwhile, gender diversity has no effect on the corporate social responsibility disclosure. This means that the presence of female board members in this percentage is still unable to influence corporate social responsibility disclosure.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"23 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":"135406867","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.v7i4.1936
Sri Endang Rahayu, Rita Handayani, Hastina Febriaty
Penerimaan retribusi parkir di kota Medan mengalami penurunan. Ini terjadi dimungkinkan karena adanya praktek parkir ilegal yang kian marak di kota Medan. Untuk meningkatkan Pendapatan Asli Daerah Pemerintah kota Medan melalui Walikota Medan saat ini sedang melakukan program E-Parking di 22 titik parkir di kota Medan. Penelitian ini bertujuan untuk mengetahui pertumbuhan, efektifitas, efisiensi dan kontribusi penerimaan retribusi parkir di kota Medan dari tahun 2019 sampai dengan tahun 2022, serta melakukan komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Metode yang digunakan adalah deskriptif kuantitatif, dengan melakukan uji efektivitas, efisiensi dan kontribusi penerimaan retribusi parkir terhadap PAD kota Medan. Selanjutnya juga melakukan analisis komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Pertumbuhan realisasi retribusi parkir di kota Medan tahun 2020 mengalami penurunan, namun taun 2021 dan 2022 mengalami peningkatan sebesar 4,99% tahun 2021 dan 49,10% tahun 2022. Jika dilihat dari uji efektifitas, retribusi parkir dari tahun 2019-2022 dengan kriteria tidak efektif karena nilainya masih di bawah 60%. Tidak efektifnya penerimaan retribusi parkir di tahun 2019 sampai tahun 2021 dikarenakan banyaknya juru parkir liar dan kurangnya pegawai Unit Pelaksana Teknis Dinas Perparkiran Dinas Perhubungan kota Medan, sebagai pengawas pengelolaan perparkiran di lapangan, sehingga potensi retribusi parkir tidak dikelola secara maksimal. Kontribusi Retribusi Parkir Terhadap PAD Kota Medan Tahun 2019-2022 masih di bawah 1%, oleh karena itu perlu dilakukan peningkatan penerimaan retribusi parkir yaitu dengan penerapan e-parkir di kota Medan. Penerapan e-Parkir di kota Medan dimulai sejak Oktober 2021. Untuk melihat komparasi Penerapan Sebelum dan Sesudah E-Parkir dengan melihat perbandingan penerimaan retribusi parkir sebelum dan sesudah adanya penerapan e-parkir. Realisasi penerimaan retribusi parkir tahun 2021 dan 2022 mengalami peningkatan dibandingkan tahun sebelumnya. Ini disebabkan telah diberlakukannya e-parkir di kota Medan.
{"title":"Potensi Retribusi Parkir Terhadap Pendapatan Asli Daerah Kota Medan, Sebelum dan Sesudah Penerapan E-Parkir","authors":"Sri Endang Rahayu, Rita Handayani, Hastina Febriaty","doi":"10.33395/owner.v7i4.1936","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1936","url":null,"abstract":"Penerimaan retribusi parkir di kota Medan mengalami penurunan. Ini terjadi dimungkinkan karena adanya praktek parkir ilegal yang kian marak di kota Medan. Untuk meningkatkan Pendapatan Asli Daerah Pemerintah kota Medan melalui Walikota Medan saat ini sedang melakukan program E-Parking di 22 titik parkir di kota Medan. Penelitian ini bertujuan untuk mengetahui pertumbuhan, efektifitas, efisiensi dan kontribusi penerimaan retribusi parkir di kota Medan dari tahun 2019 sampai dengan tahun 2022, serta melakukan komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Metode yang digunakan adalah deskriptif kuantitatif, dengan melakukan uji efektivitas, efisiensi dan kontribusi penerimaan retribusi parkir terhadap PAD kota Medan. Selanjutnya juga melakukan analisis komparasi penerimaan retribusi parkir sebelum dan sesudah diterapkan E-Parkir di kota Medan. Pertumbuhan realisasi retribusi parkir di kota Medan tahun 2020 mengalami penurunan, namun taun 2021 dan 2022 mengalami peningkatan sebesar 4,99% tahun 2021 dan 49,10% tahun 2022. Jika dilihat dari uji efektifitas, retribusi parkir dari tahun 2019-2022 dengan kriteria tidak efektif karena nilainya masih di bawah 60%. Tidak efektifnya penerimaan retribusi parkir di tahun 2019 sampai tahun 2021 dikarenakan banyaknya juru parkir liar dan kurangnya pegawai Unit Pelaksana Teknis Dinas Perparkiran Dinas Perhubungan kota Medan, sebagai pengawas pengelolaan perparkiran di lapangan, sehingga potensi retribusi parkir tidak dikelola secara maksimal. Kontribusi Retribusi Parkir Terhadap PAD Kota Medan Tahun 2019-2022 masih di bawah 1%, oleh karena itu perlu dilakukan peningkatan penerimaan retribusi parkir yaitu dengan penerapan e-parkir di kota Medan. Penerapan e-Parkir di kota Medan dimulai sejak Oktober 2021. Untuk melihat komparasi Penerapan Sebelum dan Sesudah E-Parkir dengan melihat perbandingan penerimaan retribusi parkir sebelum dan sesudah adanya penerapan e-parkir. Realisasi penerimaan retribusi parkir tahun 2021 dan 2022 mengalami peningkatan dibandingkan tahun sebelumnya. Ini disebabkan telah diberlakukannya e-parkir di kota Medan.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"57 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":"135407164","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.v7i4.1669
Mira Eka Irianti, Tubagus Muhammad Yusuf Khudri
The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.
{"title":"Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh","authors":"Mira Eka Irianti, Tubagus Muhammad Yusuf Khudri","doi":"10.33395/owner.v7i4.1669","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1669","url":null,"abstract":"The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"31 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":"135407176","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.v7i4.1734
Oryza Alifia Khomariah, Khomsiyah Khomsiyah
Fraudulent financial reporting can be detrimental to various parties. Therefore, it is essential to identify the factors that can cause fraudulent financial reporting to prevent its occurrence. This study aims to investigate and evaluate how managerial ownership, financial performance, and audit quality affect fraudulent financial reporting. This research used secondary data from company financial and annual reports. Sample used in this study were companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Multiple linear regression analysis and purposive sampling method with 134 samples covering the 2019–2021 period was employed in this research. This study shows that financial performance proxied by leverage and profitability ratio, managerial ownership, and audit quality does not affect fraudulent financial reporting, while financial performance proxied by the liquidity ratios has negative affect towards fraudulent financial reporting
{"title":"Pengaruh Kepemilikan Manajerial, Kinerja Keuangan, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan","authors":"Oryza Alifia Khomariah, Khomsiyah Khomsiyah","doi":"10.33395/owner.v7i4.1734","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1734","url":null,"abstract":"Fraudulent financial reporting can be detrimental to various parties. Therefore, it is essential to identify the factors that can cause fraudulent financial reporting to prevent its occurrence. This study aims to investigate and evaluate how managerial ownership, financial performance, and audit quality affect fraudulent financial reporting. This research used secondary data from company financial and annual reports. Sample used in this study were companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Multiple linear regression analysis and purposive sampling method with 134 samples covering the 2019–2021 period was employed in this research. This study shows that financial performance proxied by leverage and profitability ratio, managerial ownership, and audit quality does not affect fraudulent financial reporting, while financial performance proxied by the liquidity ratios has negative affect towards fraudulent financial reporting","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"151 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":"135407186","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.v7i4.1582
Khoerul Umam, Dwi Ratmono
The purpose of this study is to examine the financial distress of companies before and during the Covid-19 pandemic. The research sample is all public companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. Data is collected from company annual reports with the IDX database, the number of samples is determined using the Slovin formula approach and sampling uses a stratified random sampling technique based on the type of industry . The Z-Score value was then analyzed using a different test with paired sample t-test. The results of this study show that the financial distress of IDX listed companies did not change significantly before and during the Covid-19 pandemic, except for the Consumer Non-Cyclicals sector. This finding also shows that these companies are able to adapt to the pandemic. Besides that, the market value of their equity is also able to survive on the stock exchange. This study contributes to the prediction of financial distress related to the Covid-19 pandemic to stakeholders, especially investors as material for investment considerations during a pandemic or crisis caused by other causes. The government can also use the results of this research as a reference in making policies during a pandemic. This finding also complements previous studies, which have examined the effects of pandemic conditions on company conditions.
{"title":"Prediksi Financial Distress Pada Perusahaan Listed di Indonesia Akibat Pandemi Covid-19","authors":"Khoerul Umam, Dwi Ratmono","doi":"10.33395/owner.v7i4.1582","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1582","url":null,"abstract":"The purpose of this study is to examine the financial distress of companies before and during the Covid-19 pandemic. The research sample is all public companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. Data is collected from company annual reports with the IDX database, the number of samples is determined using the Slovin formula approach and sampling uses a stratified random sampling technique based on the type of industry . The Z-Score value was then analyzed using a different test with paired sample t-test. The results of this study show that the financial distress of IDX listed companies did not change significantly before and during the Covid-19 pandemic, except for the Consumer Non-Cyclicals sector. This finding also shows that these companies are able to adapt to the pandemic. Besides that, the market value of their equity is also able to survive on the stock exchange. This study contributes to the prediction of financial distress related to the Covid-19 pandemic to stakeholders, especially investors as material for investment considerations during a pandemic or crisis caused by other causes. The government can also use the results of this research as a reference in making policies during a pandemic. This finding also complements previous studies, which have examined the effects of pandemic conditions on company conditions.","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":"135407298","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.v7i4.1703
Srikalimah Srikalimah, Rike Selviasari, Dewi Wungkus Antasari, Musabihul Qowi
The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.
{"title":"Pengaruh Attitude, Subjective Norm Dan Perceived Behavioral Control Terhadap Minat UMKM Dalam Penyusunan Laporan Keuangan","authors":"Srikalimah Srikalimah, Rike Selviasari, Dewi Wungkus Antasari, Musabihul Qowi","doi":"10.33395/owner.v7i4.1703","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1703","url":null,"abstract":"The interest of MSMEs in the preparation of financial statements has an important role in making the right decisions and increasing stakeholder confidence. The purpose of this study is to investigate the factors that affect the interest of MSMEs in preparing financial statements. As well as knowing the influence of attitudes, subjective norms, perceptions of behavior control both partially and simultaneously on the interest of MSMEs in the preparation of financial statements. This research method is a descriptive quantitative approach with primary data sources through the dissemination of questionnaires with a sample of 100 MSME actors. Data analysis using descriptive statistics using SPSS. The results showed that partially or simultaneously attitude, subjective norm and perceived behavioral control have a positive and significant effect on the interest of MSMEs in the preparation of financial statements in Kediri. The results of this study provide empirical evidence about the factors that can affect interest in the preparation of financial statements.","PeriodicalId":497834,"journal":{"name":"Owner : riset dan jurnal akuntansi","volume":"24 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":"135407319","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.v7i4.1679
Paramita Rari Gunita, Rachmawati Meita Oktaviani
The purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance.
{"title":"Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia","authors":"Paramita Rari Gunita, Rachmawati Meita Oktaviani","doi":"10.33395/owner.v7i4.1679","DOIUrl":"https://doi.org/10.33395/owner.v7i4.1679","url":null,"abstract":"The purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance.","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":"135407474","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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