eJournal Unika Atma Jaya (Universitas Katolik Indonesia)
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NETWORK CAPABILITY IN DCT THEORY A BIBLIOMETRIC AND SYSTEMATIC LITERATURE REVIEW
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IMPACT OF PSAK 71 IMPLEMENTATION AND AUDIT COMMITTEE EFFECTIVENESS ON EARNINGS MANAGEMENT IN THE BANKING SECTOR
No full textThis study examines the influence of PSAK 71 implementation and audit committee supervision on restricting managerial discretion in loan loss provisions among 42 selected banks listed on the Indonesian Stock Exchange from 2017 to 2022. This research uses the Kanagaretnam et al., (2010) research model in measuring managerial discretion and the (Sitorus & Diyanty, 2019) scoring method in audit committee. Using this model, this research found that the implementation of PSAK 71 and audit committees had an impact on increasing bank managerial discretion. This explains that the implementation of PSAK 71 and the audit committee have not been able to limit managerial discretion, which may be due to the influence of unstable economic conditions due to the pandemic and countercyclical policy to anticipate the impact of the pandemic. Based on this, strategies for adjusting earnings management controls are very necessary in facing uncertain economic situations, such as the COVID-19 pandemic
PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN: Studi Perspektif terhadap Pramuniaga dan Kasir pada 4000 Minimarket Ritel X di Jakarta
No full textThis research aims to analyze the impact of internal controls on fraud prevention efforts commonly occurring in retail businesses. Fraud is a serious issue affecting the retail industry, not only in Indonesia but worldwide. It is a major concern for business owners, employees, government, and the general public. This study is expected to assist companies in understanding the role of internal controls in preventing fraud, allowing them to design more effective policies. The study population comprises Retail X, one of the largest minimarket chains in Indonesia. The research is conducted in Jakarta using a quantitative method, employing questionnaires, and involving 121 randomly selected samples from Retail X stores. The independent variables in this study encompass pressure, opportunity, rationalization, competence, and arrogance, while the dependent variable is fraud prevention. The results of this research are expected to provide valuable insights for companies in addressing fraud issues and designing more effective fraud prevention policies. It also serves as a significant contribution to the government and society in maintaining business integrity and preventing losses due to fraud
ANALYSIS OF TUNNELING INCENTIVE, BONUS MECHANISM, TAX MINIMIZATION AND MULTINATIONALITY ON TRANSFER PRICING IN THE ERA OF CHANGING TAX RATES
No full textThe aim of this research is to determine the influence of tunneling incentives, bonus mechanisms, tax minimization, multinationality, leverage and intangible assets on transfer pricing decisions in consumer cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. This research was carried out because there were still inconsistencies in the results of previous research and was carried out in the period after the onset of COVID-19 which caused several changes to the tax rate rules in Indonesia. The population in this research is all companies in the consumer cyclicals and non-cyclicals sectors listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was obtained using a purposive sampling method, consisting of 59 companies that met the sampling criteria, with a total of 236 data. Statistical testing in this research uses the multiple regression method. The research results show that multinationality has a positive influence on transfer pricing. However, tunneling incentives, bonus mechanisms, tax minimization, leverage and intangible assets have no effect on transfer pricing
THE DETERMINANT OF EFFECTIVE MANAGEMENT IN VILLAGE-OWNED ENTERPRISES
No full textVillage-Owned Enterprises (BUMDes) are one of the economic institutions established and managed by the village government which aims to empower and develop the village economy. There are hundreds of BUMDes in each district. However, of the hundreds of BUMDes, only a few have contributed to the development of their respective villages. The sub-optimal performance of BUMDes is shown by revenues tending to decrease from year to year. This is because managers do not develop and innovate their businesses. So the aim of this research is to test and analyze the determinants of effective management in BUMDes. This research has the urgency to encourage the creation of effective BUMDes management so that it can provide benefits to communities in all villages in Indonesia. This research was carried out at BUMDes Pagedangan. The results of this research show that there is a significant influence of creative innovation on halal certificates, an insignificant influence of financial accountability on halal certificates, a significant influence of halal certificates on the effectiveness of BUMDes management, an insignificant influence of creative innovation on the effectiveness of BUMDes management, an insignificant influence of financial accountability on management effectiveness BUMDes, halal cannot mediate the influence of creative innovation on the effectiveness of BUMDes management, and halal certificates cannot mediate the influence of financial accountability on the effectiveness of BUMDes management
THE EFFECT OF ENVIRONMENTAL COSTS AND PRODUCT QUALITY ON COMPETITIVE ADVANTAGE THROUGH FINANCIAL PERFORMANCE AS A MEDIATING VARIABLE
No full textThis research aims to determine and analyze the influence of each variable on environmental costs, product quality, competitive advantage and financial performance. This research uses quantitative methods, explanatory research type. The sample for this research was 49 respondents. Data collection was carried out using questionnaires, literature studies and interviews. Data collection in this research is primary and secondary data. Data analysis used in this research is in the form of convergent, discriminant, reliability tests, path equality tests and hypothesis tests using partial least squares. The research results show that environmental costs have a positive and significant effect on competitive advantage. Product quality has a positive and significant effect on competitive advantage. This shows that product quality is a benchmark for the competitive advantage of competing companies. Competitive advantage has a positive and significant effect on financial performance. Environmental costs have a positive and significant effect on financial performance. Product quality has a positive and significant effect on financial performance. This means that the better the product quality of the industry you own, the better the financial pattern of the industrial company. Environmental costs through financial performance have a positive value and significantly influence competitive advantage, the better managing environmental performance (costs) can influence the level of industrial financial performance so that it can create a competitive advantage in market share. Product quality through financial performance has a significant influence on competitive advantage, the better processing of product quality from the industry affects the level of financial performance that is owned so that it can compete in a superior and good industry
THE INFLUENCE OF FINANCIAL PERFORMANCE, TAX AVOIDANCE, INVESTMENT DECISIONS, AND DIVIDEND POLICY ON FIRM VALUE WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE
No full textThis research aims to analyze the influence of financial performance, tax avoidance, investment decisions, and dividend policy on firm value with institutional ownership as a moderating variable in companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. Secondary data from financial reports and annual reports are used. In this study, the research population includes companies listed on the IDX from 2017-2021 and IPOs from at least 2016. The sample selection uses a purposive sampling technique, and the analysis method in this study employs multiple regression analysis. The results of this research show that financial performance has a positive effect on firm value, tax avoidance has a positive effect on firm value, investment decisions have no effect on firm value, dividend policy has no effect on firm value. Institutional ownership is able to strengthen the influence of financial performance on firm value, institutional ownership is able to strengthen the influence of tax avoidance on firm value, institutional ownership is able to weaken the influence of investment decisions on firm value, and institutional ownership is able to weaken the influence of dividend policy on firm value
FACTORS AFFECTING STOCK PRICES IN LISTED TELECOMMUNICATIONS COMPANIES ON THE INDONESIAN STOCK EXCHANGE
No full textThis study will discuss four factors that can affect stock prices, namely inflation, Bank Indonesia (SBI) interest rates, Return on Equity (ROE), and Earning Per Share (EPS). The sample used in this study is a telecommunications company listed on the Indonesia Stock Exchange for the period 2020 to 2022. The research design is in the form of quantitative research using secondary data while the research design used is a causal design and uses the Statistical Package for Social Sciences (SPSS) for data processing. The conclusion of this study is that the first nflation has no effect on the share price of telecommunications companies listed on the Indonesia Stock Exchange. The second result of the study is that Bank Indonesia's interest rate does not affect the share price of telecommunications companies listed on the Indonesia Stock Exchange. The third research result is that return on equity does not affect the share price of telecommunications companies listed on the Indonesia Stock Exchange. The fourth research result is that earnings per share affect the share price of telecommunications companies listed on the Indonesia Stock Exchange
THE DETERMINANT FACTORS OF MILLENNIAL GENERATION’S PURCHASE INTENTION ON ELECTRIC CARS
No full textThis research examines the determinant factors of the millennial generation's purchase intention on electric cars, which include functional value, social value, conditional value, emotional value, and epistemic value. Primary data was collected through an online survey of 271 millennial generation respondents who knew about electric cars but had never bought one. Purposive sampling was used in taking research samples. The results of data processing and analysis using multiple regression prove that functional value, social value, emotional value, and epistemic value influence purchase intention, while conditional value does not influence purchase intention. Social value was found to be the strongest determinant factor in the millennial generation's purchase intention on electric cars
THE INFLUENCE OF VILLAGE FUND MANAGEMENT ON THE SUCCESS OF ROAD INFRASTRUCTURE DEVELOPMENT IN BERINGIN JAYA VILLAGE
No full textThis study aims to determine the effect of managing village funds on the success of infrastructure development in Beringin Jaya Village. This research was conducted in Beringin Jaya Village. This research uses a quantitative approach using a questionnaire as a data collection tool. The population used in this study is the Beringin Jaya Village community with 100 respondents. Primary data were collected from questionnaire answers by respondents and then analyzed using the simple linear analysis method using the help of the SPPS version 2.6 program. The results showed that the management of village funds had a positive and significant effect on infrastructure development