Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Tax Officers' Work Harmony: The Role of Work-Life Balance and Mental Health
Full text linkThis research seeks to conduct an empirical investigation into the intrinsic factors affecting the performance of tax inspectors and account representatives, with particular emphasis on variables including work-life balance and mental health. The spillover theory provides the theoretical foundation for this investigation. The study's sample consists of tax officials stationed in Daerah Istimewa Yogyakarta, specifically those serving as tax inspectors and account representatives. Structural Equation Modeling-Partial Least Squares (SEM-PLS), implemented through the SmartPLS software, is utilized for various statistical analyses. This study employed purposive sampling as its methodological approach for participant selection. The findings of the study indicate that work-life balance does not exert a direct influence on the performance of tax inspectors and account representatives. However, the findings demonstrate that work-life balance positively influences mental health. Subsequently, enhanced mental health is associated with improved performance among tax inspectors and account representatives. This study provides a unique perspective by investigating the connection among work-life balance and the performance of tax inspectors and account representatives, mediated through mental health, and identifies significant positive outcomes. This research is essential in understanding how internal components influence the performance of tax inspectors and account representatives so that employees and the DGT, the agency where they work, can improve the performance of their personnel, so it can be a constructive suggestion and input for the human resources in DGT as the taxation authority if it wants to achieve the optimal target in tax revenue
Analisis Dampak CSR Disclosure pada Nilai Perusahaan di Era ESG: Studi pada Industri Manufaktur
Full text linkFirm value is one of the most important indicators for evaluating a company's performance and attractiveness to investors. The sustainability of a company is not solely determined by financial indicators, but also by how well the company fulfills its social and environmental responsibilities. This study aims to examine whether Corporate Social Responsibility Disclosure (CSRD) influences firm value. The sample of this research consists of manufacturing companies listed on the Indonesia Stock Exchange during the period 2023–2024. This is a quantitative study using a purposive sampling method. The data analysis techniques include classical assumption tests, descriptive statistics, multiple linear regression analysis, and hypothesis testing. The results indicate that CSRD has a positive and significant effect on firm value. These findings support legitimacy theory, which posits that companies gaining public legitimacy through good social and environmental performance will enhance corporate image, attract investors, and ultimately increase firm value. Furthermore, the study also provides empirical support for agency theory, suggesting that CSR disclosure can reduce information asymmetry between management and stakeholders. This research is expected to serve as a reference for future studies by incorporating additional variables such as environmental performance or corporate governance as moderating variables.
 
Pengaruh Investment Opportunity Set, Political Connection dan Gender Diversity terhadap Kualitas Laba dengan Moderasi Kepemilikan Institusional
No full textThis study aims to determine the effect of investment opportunity set, political connection and gender diversity on earnings quality with moderating variables of institutional ownership in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research period used is 5 years, namely the 2020-2024 period. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024 This research uses Eviews version 12. Sampling using purposive sampling technique using criteria to retrieve data. The results showed that: 1). Investment opportunity set has no effect on earnings quality; 2). Political connection has no effect on earnings quality; 3). Gender diversity has a significant negative effect on earnings quality; 4) Institutional ownership cannot strengthen or weaken the investment opportunity set and political connection on earnings quality; 5) Institutional ownership can weaken gender diversity on earnings quality
Polusi Dan Saham : Investigasi Dampak Emisi Gas Rumah Kaca Terhadap Return Saham
Full text linkThis study examines the impact of greenhouse gas (GHG) emission levels on stock returns of companies listed on the Indonesia Stock Exchange during the period 2018-2022. Using the Ordinary Least Squares (OLS) method and data from the Osiris and Bloomberg databases, this study analyzes a sample of 146 companies. The results show that GHG emissions have a significant negative impact on stock returns. These findings underscore that investors consider GHG emissions as an indicator of environmental risk in their investment decisions. The study also highlights the importance of transparency in emission reporting to attract sustainable investments. Limitations of this study include the scope of data limited to public companies in Indonesia. Therefore, further research with a larger sample and more comprehensive emission data is needed
Pengaruh CEO Narcissism, Financial Distress, Company Size, dan Green Accounting terhadap Tax Avoidance
Full text linkTaxes are the largest source of revenue in Indonesia, prompting some companies to engage in tax avoidance. This study aims to examine and obtain empirical evidence regarding the influence of CEO narcissism, financial distress, company size, and green accounting on tax avoidance. The research population consists of manufacturing companies from 2019-2023 that are listed on the Indonesia Stock Exchange or the official website of the company being studied. This study uses a quantitative approach with secondary data. The study uses the Eviews 12 application to manage the data. The data collection technique used is purposive sampling with 65 data samples. Additionally, the data analysis technique used is moderation regression analysis with hypothesis testing using the t-test. The research findings conclude as follows: (1) CEO narcissism has a negative impact on tax avoidance, (2) financial distress do not have an impact on tax avoidance, (3) company size does not have an impact on tax avoidance, (4) green accounting does not have an impact on tax avoidance in manufacturing companie
Firm-Specific Determinants of Stock Prices in the Post-Pandemic Era
Full text linkPurpose—This study aims to analyze the influence of firm-specific factors—specifically Cash Flow, Profitability, Firm Size, and Capital Structure—on the Stock Prices of consumer manufacturing firms listed on the Indonesia Stock Exchange (IDX). This sector is strategically vital due to its substantial contribution to the national Gross Domestic Product (GDP), yet its stocks frequently face challenges related to volatility and price decline, raising critical questions about which fundamental signals are most effectively received and acted upon by the market. Design/Methodology—Employing a multiple linear regression method, this research utilizes secondary data from annual financial reports covering the period 2019 to 2024. The novelty lies in its comprehensive simultaneous analysis of these four fundamental variables in this sector, specifically emphasizing the differential signaling effect between Cash Flow and Profitability. Findings—Partial test results indicate that Cash Flow from Investing Activities/CFI and Firm Size have a positive and significant effect on Stock Prices. This suggests that investors perceive Cash Flow as a more reliable signal of a company's financial health than Profitability, which was found to be partially insignificant. Simultaneously, all four variables collectively demonstrate a significant effect on Stock Prices. Conclusion—In the Indonesian market context, Cash Flow from Investing Activities/ CFI and Firm Size are the key factors that command the most attention from investors in their investment decision-making processes within the consumer manufacturing secto
Independensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau
Full text linkThis study aims to examine the effect of auditor independence and time budget pressure on audit quality with organizational commitment as a moderating variable. This research was conducted at a Public Accounting Firm in the Riau Islands. The sample in this study amounted to 120 respondents. This research is a quantitative study with data analysis techniques using SEM PLS with testing of the measurement model, validity test, reliability and then testing the structural model (inner model). The results of the study indicate that auditor independence has a significant positive effect on audit quality. The more independent the auditor in carrying out his duties, the higher the resulting audit quality. Time budget pressure has a significant negative effect on audit quality. Organizational commitment is able to moderate the effect of time budget pressure on audit quality. Auditors with a high level of organizational commitment maintain audit quality despite facing time pressure, while organizational commitment does not moderate the effect of auditor independence on audit quality. Auditor independence still has a positive impact on audit quality, regardless of the level of organizational commitment. This research has a novelty by presenting the organizational commitment variable as a moderating factor in the Indonesian context, especially at KAP in the Riau Islands which is still rarely explored in the literature. Practically, the results of this study can be valuable input for the auditor profession in improving audit quality through strengthening organizational commitment amidst the challenges of independence and time budget pressure
Mampukah Ukuran Perusahan Memoderasi Hubungan Profitabilitas Dan Leverage Terhadap Penghindaran Pajak
Full text linkTax in the eyes of the state is an income that is used to finance government administration, but for companies tax is a burden that can affect the profits generated by the company. The existence of these differences in interests makes taxpayers able to avoid taxation (Alfaruqi et al., 2019). The opportunity for tax avoidance to occur is also caused by the Indonesian government adopting a self-assessment system in its tax collection system (Razif & Rasyidah, 2020). This research is an extension of research conducted by Bratakusuma (2021). The population in the research is companies in the primary consumer goods and non-primary consumer goods sectors listed on the IDX in 2020 - 2022, with a total of 192 sample companies. The sampling method used in the research is the purposive sampling method and SPSS will assist in processing the data. The results of this research show that profitability has a negative effect on tax avoidance and leverage has a positive effect on tax avoidance. Company size strengthens the positive influence between leverage on tax avoidance and company size strengthens the negative influence between profitability on tax avoidance
Carbon Emissions as a Moderator of Board Characteristics and Cost of Debt
Full text linkThis study investigates how carbon emissions moderate the relationship between board characteristics and cost of debt in Indonesia's two-tier corporate governance system. A total of 612 firm-year observations were collected from 204 non-financial companies that were incorporated in the Indonesia Stock Exchange (IDX) from the year 2020 to 2022. Using Moderated Regression Analysis (MRA), the study demonstrates that the cost of debt is unrelated to the number of women on the board and the independence of commissioners. However, this finding indicates that carbon emissions moderate the influence of gender diversity on cost of debt. Employing Robustness Standard Errors, the study's findings are solid. The outcome of this research implies that board members and management may use this information to manage loan expenses by hiring more women. It is suggested that women on the board are more aware of environmental performance, which could lower the cost of debt for companies with low carbon emissions
Pengaruh Asia Sustainability Reporting Rating dan ASEAN Corporate Governance Scorecard Terhadap Firm Value
Full text linkThis study aims to analyze and determine the effect of the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard on firm value. The objects in this study are 6 companies that get the rating category in Asia Sustainability Reporting Rating for the period 2019 to 2023. The research uses a quantitative approach with panel data analyzed as pooled data. The sample technique in this study was purposive sampling, obtained 30 sample data using multiple linear regression analysis. Data obtained from the NCCR website and the company's annual report. The results based on partial tests show that the Asia Sustainability Reporting Rating has no effect on firm value and the ASEAN Corporate Governance Scorecard has no effect on firm value. While the simultaneous test shows that the Asia Sustainability Reporting Rating and ASEAN Corporate Governance Scorecard have an effect on firm value as proxied by PBV. The implications of this study emphasizes the impoetance of a holistic approach in the implementation of Environmental Social Governance aspects to improve market perception and firm value