Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
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PENGARUH TIPE KEPRIBADIAN DAN PERILAKU KONSUMTIF TERHADAP PERENCANAAN KEUANGAN PADA MAHASISWA DI SIDOARJO: THE INFLUENCE OF PERSONALITY TYPE AND CONSUMPTIVE BEHAVIOR ON FINANCIAL PLANNING AMONG STUDENTS IN SIDOARJO
Full text linkThis studies pursuits to decide the partial influence among personality type and consumer behavior on financial planning. This type of studies is quantitative descriptive. The studies objects are college students in Sidoarjo Regency. The population and sampleon this study aren't yet known, so the Lemeshow formula was used to obtain at least 90 respondents. Analysis Data used reliability tests, validity tests, normality test, Glejser heteroscedasticity tests, multicollinearity tests, multiple linear regression analysis and t tests with tools statistics for example IBM SPSS 24. The reseach result show that personality type affects financial planning among college students in Sidoarjo Regency, but consumer behavior does no longer affects financial planning among college students in Sidoarjo Regency
FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE : DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020)
No full textThis study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership
PENGARUH COST OF CAPITAL, FINANCIAL PERFORMANCE, DAN BOARD GENDER DIVERSITY TERHADAP COMPANY VALUE : THE EFFECT OF COST OF CAPITAL, FINANCIAL PERFORMANCE, AND BOARD GENDER DIVERSITY ON COMPANY VALUE
Full text linkIncreasing company value is a corporation’s long-term objective. Good capital cost management, optimizing financial performance, and it is anticipated that increasing the number of women on the board of directors will raise the value of the company. Research was conducted to ascertain the impact of cost of capital (coc), financial performance, and board gender diversity on company value. All manufacturing enterprises registered on the Indonesia Stock Exchange in 2020–2022 make up the study's population. There was a purposeful sampling to get the study's sample. Multiple linear regression is used in this study to evaluate the hypothesis. The results found that cost of capital, financial performance, and board gender diversity have an influence on company value. Therefore, companies must manage and pay attention to the cost of capital, financial performance, and gender diversity in the board of directors to increase company value. The contribution of this research is to provide a comprehensive understanding for investors, managers, and policymakers in companies to understand the importance of coc, financial performance, and gender diversity in increasing company value, so that it can be used as a reference for companies in decision making
PERAN LITERASI KEUANGAN DAN GREEN ACCOUNTING DALAM MENINGKATKAN KINERJA KEUANGAN UMKM : THE ROLE OF FINANCIAL LITERACY AND GREEN ACCOUNTING TO ENHANCE THE FINANCIAL PERFORMANCE OF MSMEs
Full text linkThis study examined the effect of green accounting and financial technology on the financial performance of Micro, Small and Medium Enterprises (MSMEs) and determine the moderating role of financial literacy on financial technology and the financial performance of MSMEs. The study sample consisted of 150 MSMEs in Siak District, Siak Regency, Riau Province. The study uses multiple linear regression and moderated regression to analyze data. The results showed that green accounting has no effect on financial performance, financial technology has an effect on financial performance and financial literacy is able to moderate the effect of financial technology on financial performance on MSMEs. These findings have implication for owner of MSMEs that MSMEs should continue the implementation of FinTech and improved their financial literacy because its improved financial performanceof MSMEs.
PENGARUH HALAL VALUE CHAIN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN : THE INFLUENCE OF HALAL VALUE CHAIN AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs
Full text linkThe purpose of this study was to determine if the performance of food and beverage SMEs in Pekanbaru City is impacted by the halal value chain and entrepreneurial approach. The research method used was quantitative research, and primary data was utilized as the data source. The population of this study consisted of food and beverage SMEs operators in Pekanbaru City. Cluster sampling technique was employed for sample selection, with a total of 120 respondents participating in the study. Multiple linear regression analysis completed using SPSS Version 25 was utilized in the process of data analysis. There is a favorable and considerable effect that the halal value chain has on the performance of small and medium-sized enterprises (SMEs) in the food and beverage industry in Pekanbaru City, according to the findings of the study. This indicates that the better the implementation of halal value chain by SMEs operators, the higher the performance achievement of food and beverage SMEs in Pekanbaru City. However, entrepreneurial orientation variable does not affect the performance of food and beverage SMEs in Pekanbaru City. This suggests that the entrepreneurial orientation applied by SMEs operators does not have an impact and has yet to improve the performance of food and beverage SMEs in Pekanbaru City
CLOUD COMPUTING SEBAGAI MEDIASI PENGARUH DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA ORGANISASI : CLOUD COMPUTING AS A MEDIATION OF THE INFLUENCE OF TOP MANAGEMENT SUPPORT ON ORGANIZATIONAL PERFORMANCE
Full text linkThe purpose of this study was to analyze the effect of top management support on organizational performance with cloud computing as a mediator so as to improve the performance of MSMEs to be more aware of the use of accounting information systems, especially the maximum use of cloud computing. This research was conducted at MSMEs registered at the Pekanbaru City Cooperative and MSME Office. With a total sample in this study of 189 MSMEs selected from a population of 13,540 MSMEs registered at the Pekanbaru Cooperative Office using a survey method, sampling using the Hair formula and questionnaires distributed to MSME executives/owners both offline and online. The sampling technique used convenience sampling technique. Furthermore, the data analysis technique uses the SmartPLS 3 application. The results showed that (1) Top management support affects organizational performance, (2) Cloud computing affects organizational performance, (3) Top management support affects cloud computing, (4) Cloud computing mediates top management support on organizational performance
PENGARUH KENDALA KEUANGAN TERHADAP TAX AVOIDANCE: PERAN DEWAN DIREKSI WANITA DAN INDEPENDENT COMMISSIONERS SEBAGAI PEMODERASI: THE INFLUENCE OF FINANCIAL CONSTRAINTS ON TAX AVOIDANCE: THE ROLE OF FEMALE ON BOARDS AND INDEPENDENT COMMISSIONERS AS MODERATIONS
Full text linkCompanies use tax avoidance as a tactic to reduce the amount of taxes they must pay. In the meanwhile, taxes are income that needs to be collected as much as feasible by the state. According to agency theory, tax evasion is the result of disparities in interests between businesses and the government. In response to the problem of tax evasion, this study is to investigate and evaluate the impact of financial limitations on tax evasion, taking into account moderating factors such as the presence of female directors and independent commissioners in manufacturing businesses listed between 2018 and 2022 on the Indonesian Stock Exchange. Purposive sampling was the sampling strategy employed in this study, which produced a sample of 76 businesses. Using the IBM SPSS Statistics 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques employed for each moderating variable. The test results involving the control factors (profitability, leverage, firm size, and number of commissioners on the board) indicate that tax evasion is impacted by each of the control variables. The study's findings demonstrate that tax evasion is influenced by financial limitations. Then, financial restrictions that are controlled by independent commissioners and women on boards have an impact on tax evasion
PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE
No full textState revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significan
THE EFFECT OF ENVIRONMENTAL UNCERTAINTY AND TRANSFER PRICING ON TAX AVOIDANCE
Full text linkThe purpose of this study is to examine whether environmental uncertainty and transfer pricing affect manufacturing companies' tax avoidance on the Indonesia Stock Exchange (IDX). Using purposive sampling, 156 manufacturing companies from 2018 to 2021 were selected for this study's sample. Data are analyzed using linear regression using Eviews software version 12. This study implies that the average tax load carried by the sampled companies is modest. On the other hand, this study found that environmental uncertainty does not impact tax avoidance. Meanwhile, transfer pricing has a significant impact on tax avoidance. Most companies, while facing environmental uncertainty, are relatively proficient in upholding their performance, leading to solid earnings consistency without giving much consideration to the amount of taxes they will incur
BIAYA IKLAN, INTENSITAS PERSEDIAAN, PERTUMBUHAN PENJUALAN DAN TRANSAKSI PIHAK BERELASI PADA AGRESIVITAS PAJAK: ADVERTISING COSTS, INVENTORY INTENSITY, SALES GROWTH AND RELATED PARTY TRANSACTIONS ON TAX AGGRESSIVENESS
Full text linkThe research seeks to empirically investigate how Advertising Costs, Inventory Intensity, Sales Growth, and Related Party Transactions influence Tax Aggressiveness within the realm of Non-Cyclical Consumer Companies listed on the Indonesia Stock Exchange (IDX-IC Classification 2018-2022). The study targets non-cyclical sector consumer companies listed on the Indonesia Stock Exchange categorized under the IDX-IC classification from 2018 to 2022. The study utilised the multiple linear regression analysis approach to examine a sample of 15 organisations. The sample was picked via purposive selection and represented a total of 75 companies observed over a five-year period from 2018 to 2022. SPSS version 27 was utilized as the analytical tool. The research findings indicate that: (1) Advertising costs exert a significant influence on tax aggressiveness, evidenced by a significance level of 0.000 ≤ 0.05. (2) Inventory intensity also significantly impacts tax aggressiveness, as indicated by a significance level of 0.000 ≤ 0.05. (3) Sales growth, however, does not exhibit a significant effect on tax aggressiveness, with a significance level of 0.366 ≥ 0.05. (4) Similarly, related party transactions do not demonstrate a significant effect on tax aggressiveness, with a significance level of 0.109 ≥ 0.05