ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN, DIVIDEND PAYOUT RATIO AND INFLATION ON HOLDING PERIOD
Get PDFThis study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the sample criteria, there were 30 companies for LQ45 companies and 116 companies for Non LQ45 companies.
The results showed that the bid-ask spread, market value, dividend payout ratio, and inflation had a significant positive effect on the holding period for both LQ45 and non-LQ45 companies. While the Variant return variable has a different effect, wherein the LQ45 company the return variance variable has no effect on the holding period while in the Non-LQ45 company the return variance variable has a significant negative effect on the holding period
THE EFFECT OF COMPANY SIZE, COMPANY AGE, OWNERSHIP CONCENTRATION, LEVERAGE, AUDIT COMMITTEE, AND COMPANY PERFORMANCE, ON INTELLECTUAL CAPITAL DISCLOSURE
Get PDFThis study aims to determine the effect of firm size, firm age intellectual capital disclosure. The population used in this study are companies listed on the Indonesia Stock Exchange in 2017-2019. This study uses purposive sampling method for determining the sample. The method of analysis, ownership concentration, leverage, audit committee and company performance used in this study is multiple regression analysis with SPSS version 22 for windows program. The population in this study are all financial companies, totaling 94 companies listed on the Indonesia Stock Exchange, the number of financial companies sampled is 53 companies for 3 years of observation.
Partially, the results of this study indicate that only the size of the company has an effect on the disclosure of intellectual capital. Meanwhile, firm age, ownership concentration, leverage, audit committee, and firm performance have no effect on intellectual capital disclosure. Simultaneously, the results of this study indicate that firm age, concentration of ownership, leverage, audit committee, and firm performance have a simultaneous effect on intellectual capital disclosure
Social Influence, Usability And Security On The Intensity Of DANA e-Wallet Use
Get PDFThe purpose of this study was to determine the effect of social, usability and security on the intensity of DANA e-Wallet use. The data used in this research is primary data by distributing questionnaires openly via google form. The method used in sampling is non-probability sampling with convenience sampling technique with a total sample of 200 student respondents using DANA e-Wallet in Subang Regency. Data analysis using IMB SPSS Statistics 22.
The results of the study the coefficient of determination R2 was 25.9% while the remaining 74.1% was influenced by variables not examined in this study. The results of the partial test (T test) of social influence variables, usability variables, and security variables have a positive effect on the intensity of using DANA e-Wallet. The results of the simultaneous test (F test) show that the social influence, usability, and security simultaneously affect the intensity of using DANA e-Wallet
PENGARUH PENYULUHAN PAJAK, SURAT PEMBERITAHUAN PAJAK TERUTANG (SPPT), SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PAJAK BUMI DAN BANGUNAN DI MASA PANDEMI: Indonesia
No full textTaxpayer Compliance is a condition in which the taxpayer fulfills his tax rights and obligations. The purpose of this study was to determine the effect of counseling, SPPT, tax sanctions, and public awareness of land and building taxpayers in Subang Regency. The population in this study were 1,506,293, with a sample size of 100 respondents using the Slovin formula. The data in this study were collected through a questionnaire. The tests used were validity tests, reliability tests, classical assumptions and multiple linear regression analysis. Simultaneously, tax counseling variables and public awareness have a positive effect on land and building taxpayer compliance, while partially tax returns and tax sanctions have a significant negative effect on land and building taxpayer compliance.
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THE ROLE OF MUSLIM ENTREPRENEURS TO BECOME SOCIOPRENEURSHIP IN THE IMPLEMENTATION OF ZAKAT SHARING THROUGH DISTRIBUTED GOODS IS STUDIED THROUGH ONTOLOGY, EPISTEMOLOGY, AND AXIOLOGY APPROACHES
Get PDFPhilosophy of Science is a branch of science that can solve problems that occur in society that is studied through science. Currently, the philosophy of science studies a lot about how the economy develops, including currently there is an important role for sociopreneurs in supporting the Islamic economy. Philosophy examines the basis of why sociopreneurs are the pillars of agents of change in eradicating poverty that occurs in a country
PENGARUH FINANCIAL LITERACY, LIFE STYLE, LOCUS OF CONTROL DAN DEMOGRAFI TERHADAP PERILAKU KONSUMTIF GENERASI MILENIAL DI KOTA SUBANG
Get PDFThis study aims to determine the effect of financial Literacy, Life style, Locus of control and demographics on the consumption behavior of millennial generation in the city of Subang. Consumptive behavior is an action that prioritizes desires rather than needs, therefore consumption activities are actions taken to meet needs, if consumption is excessive, a consumptive behavior will occur.This research was conducted to the millennial generation in the city of Subang, aged 20 - 35 years in 2020. The method used in this study is a quantitative method. The number of samples in this study were 200 people, sampling using nonprobability sampling techniques with a purposive sampling approach. The data analysis technique used in this study is multiple linear regression analysis.
The results of this study conclude that simultaneous financial literacy, life style, locus of control, and demographics influence the consumptive behavior of millennials in Subang City, Whereas according to the results of the hypothesis partially financial literacy variables, life style, positive and significant influence on consumptive behavior of millennial generation in Subang, locus of control variables have a negative and significant effect on consumptive behavior of millennial generation in Subang, while demographic variables (gender), and demographic (income) does not affect the consumption behavior of millennial generation in the city of Subang
THE EFFECT OF FINANCIAL DISRESS ON STOCK PRICES WITH EARNINGS MANAGEMENT AS A MODERATING VARIABLE
Get PDFThe purpose of this study was to determine the effect of financial distress on stock prices with earnings management as a moderating variable.
The population in this study were 41 Hotel, Restaurant and Tourism Sub-Sector Companies Listed on the Indonesia Stock Exchange (quarter 1, quarter 2, quarter 3 and quarter 4) before the COVID-19 pandemic and in 2020 (quarter 1, quarter 2, quarter 3 and quarter 4) and during the COVID-19 pandemic). Based on the purposive sampling method, the samples used were 20 companies. The hypothesis in this study was tested using multiple linear regression and MRA.
The results of the first hypothesis from this study indicate that financial distress has a significant negative effect on stock prices with the results of the t-test known that the t-count value (-2.569) > t table (-1.654) and the significance level (0.011) <0.10. The results of the second hypothesis show that earnings management has a significant positive effect on stock prices with the results of the t count (1.874) > t table (1.654) and the significance level (0.063) < 0.10. The results of the third hypothesis show that earnings management as a moderating variable does not affect the effect of financial distress on stock prices, which means that earnings management does not strengthen or weaken the level of financial distress on stock prices with a significant value of 0.423 greater than the error tolerance value = 0.1
Analysis the Effect of Short Term Debt on Earnings Management in Companies Listed on Indonesian Stock Exchange
No full textThe purpose of this research is to examine the impact of short term debt on earnings management. The independent variable include is short term debt. The dependent variable is earnings management which is measured by (Dechow & Dichev, 2002) modified by (McNichols, 2002) model. This research used purposive sampling to non-financial companies which are listed in Indonesia Stock Exchange from 2014-2018. The data was analyzed by data panel regression. The result of this research indicates that short term debt has a significant positive effect on earnings management in companies with high short tern debt values and significant negative effect in companies with low short term debt values
THE EFFECT OF PRODUCT DIVERSIFICATION STRATEGY, FINANCIAL LEVERAGE, FIRM SIZE,AND CAPITAL STRUCTURE ON PROFITABILITY
Get PDFThis study aims to determine the effect of product diversification strategies, financial leverage, company size, and capital structure on profitability (Case Study of Consumer Goods Industry Sector Companies listed on the Indonesia Stock Exchange for the 2014-2018 period).
In this study, using purposive sampling method, and samples that fit the criteria were 32 companies, so that 160 data were obtained on consumer goods industrial companies for the period 2014-2018. And the data were analyzed using Eviews 9 program. The method of analysis used in this research is descriptive statistical analysis, panel regression analysis and classical assumption test.
The results showed the coefficient of determination R2 was 14% and the remaining 86% was explained by other variables. Partial results (t test), product diversification strategy variables and financial leverage have a positive and significant effect on profitability, firm size has a negative and significant effect on profitability. Meanwhile, capital structure has no significant effect on profitability. The simultaneous test results (F test) show that the product diversification strategy, financial leverage, company size and capital structure simultaneously affect profitability
INTANGIBLE ASSETS, TRANSFER PRICING, DAN PERPAJAKAN SUATU PENDEKATAN STUDI LITERATUR
No full textThis study aims to determine whether the tax imposition rates can influence the company to carry out transfer pricing and to find out how the impact of intangible assets on transfer pricing provisions. Researchers used a sample of 40 journals obtained from google scholar, sinta.ristekbrin.go.id, garuda.ristekbrin.go.id, and www.researchgate.net then presented in several groups using tables including: journal researcher, journal title, year , research methods, research results, dependent variables, and independent variables. The tabulated results of the 40 journals were then classified into a meta-analysis. The results of this study indicate that the more dominant transfer pricing behavior has no effect, this conclusion is obtained from the comparisons made of the results of the study which consisted of journals sampled by the author in this study and the results showed that dominance had no effect