Ilomata International Journal of Tax and Accounting
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Environmental Audit and CSR Practices on the Financial Performance of Small and Medium Manufacturing Companies in Indonesia
Full text linkBy employing environmental audits, businesses can meticulously assess environmental risks, fortify sustainability practices, and foster enhanced stakeholder trust. Concurrently, the adoption of CSR practices emerges as a driving force behind improved financial performance, operational efficiency, and long-term sustainability. This study investigates the profound impact of environmental audit and Corporate Social Responsibility (CSR) practices on the financial performance of small and medium manufacturing companies in Indonesia. This research uses quantitative methods with primary data obtained through a questionnaire. The sample selection from the population of manufacturing companies in Indonesia was carried out purposefully. The data that has been collected will be analyzed by regression to be able to answer existing hypotheses. The results showed that environmental audits and CSR can have a positive and significant effect on their financial performance. This means that financial performance and CRS will increase along with improvements in financial performance. These findings carry substantial implications for the manufacturing sector, advocating for responsible business practices and making theoretical strides by emphasizing the integration of sustainability into financial theories and models, specifically within the context of Indonesia's industrial landscape
Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance Moderated by Dividend Policy
Full text linkThe decline in financial performance in a company is often caused due to a weak corporate governance system. Therefore, this research aimed to assess the Implementation of Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance with Dividend Policy as a Moderating Variable. This research was conducted over a 4-year period, namely 2019-2022. The research population consists of State-Owned Public Enterprise companies that are listed on the IDX during the period of 2019-2022. A sample of State-Owned Enterprises companies listed on the IDX that satisfy all the criteria for this research is selected using purposive sampling. The data analysis method used uses a panel data regression model to test the effect of each variable on the company's financial performance. The research findings show that, while profitability does influence the financial performance of a company, the presence of an audit committee, an independent board of commissioners, or institutional ownership does not have a significant impact. In addition, when adjusted for dividend policy, the influence of the audit committee, profitability, and institutional ownership on the financial performance of the company is not significant. Conversely, the dividend policy adhered to by the independent board of commissioners impacts the financial performance of the company. The implication of this study for State-Owned Enterprises can utilize this research to be wiser in choosing corporate governance policies that are in accordance with the company so that there is no decline in the company's financial performance
The Influence of Liquidity, Leverage, and Firm Size on Tax Aggressiveness (Case Study on Mining Companies Listed on the Indonesia Stock Exchange)
Full text linkThis study aims to examine and provide empirical evidence on the influence of liquidity, leverage, and firm size on tax aggressiveness. The population in this study consists of mining companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sampling method used in this study is purposive sampling. Data collection methods include literature review and documentation. Descriptive statistical analysis and Structural Equation Modeling (SEM) based on components or variances, known as Partial Least Square (PLS), are used as methods to analyze the data. The software used in this study is SmartPLS. The results of this study indicate that liquidity does not affect tax aggressiveness, leverage does not affect tax aggressiveness, and firm size has a negative and significant effect on tax aggressiveness
The Impact of Financial Literacy and Digital Awareness on Investment Intentions
Full text linkInvestment intention is one important thing in life. This study investigates the impact of financial literacy and digital awareness on investment intentions. Questionnaires was given to potential and active small medium micro enterprises owners collected via an online survey. The questionnaires were analyzed using descriptive statistics and hypotheses was tested using multiple linear regression The results reveal a positive and significant correlation (0.018) between the two independent variables and investment intentions. The results highlight the importance of financial and digital education in enhancing individuals' propensity to invest, suggesting that improved literacy in these areas can foster greater investment activity. These insights are particularly valuable for policymakers and practitioners looking to bolster investment participation through educational initiatives, underscoring the need to integrate financial and digital literacy into public learning frameworks
Determinants of Company Value With Information Transparency as Moderation In Food Beverage Sector Companies
Full text linkThis study aims to determine the effect of tax avoidance, company size, and leverage on company value with information transparency as moderation in food beverage sector companies listed on the IDX in 2017-2021. This type of research is quantitative research and the data used is secondary data. The population in this study amounted to 72 companies and obtained research samples using the purposive sampling method amounted to 13 companies. The data analysis method used is panel data regression analysis using Eviews version 10. The results simultaneously show that tax avoidance, company size and leverage affect company value. Partially, tax avoidance has a positive and significant effect on company value, while company size has a negative and significant effect on company value. Leverage and transparency of information do not affect company value. The results of the moderation effect prove that information transparency is not able to moderate the effect of tax avoidance on company value. On the other hand, information transparency is also unable to moderate the effect of leverage on company value. However, transparency of information can moderate by strengthening the influence of company size on company value
Literature Review: Development of Credit Union Research Topics Perspectives in The Field of Financial Accounting
Full text linkIn the modern era, technological developments are changing so rapidly that they are causing social imbalances, including in the business world. Current entities must be able to adapt to changes in the modern era, one of which is the non-profit Credit Union entity. The purpose of this research is to examine trends in mapping the development of Credit Union research because considering the current conditions, many non-profit entities need information to make decisions quickly, accurately and accountably. This research uses descriptive quantitative methods with a Literature Review model using VOSviewer and Publish or Perish. The data used is secondary data obtained from the official website of the Scopus journal. The research conducted focuses on the sub areas of Financial Inclusion, Consumer Welfare, Commercial Banks and Cooperatives. The research results found a total of 200 Scopus articles from 2018 to 2024 and sorting was carried out to find articles that were relevant to Credit Unions. The results of this sorting found 59 Credit Union articles. Thus, the sample size of this research was 59 articles from the 200 articles found. The development of Credit Unions with analysis of topics, keywords, authors, journal names, organizations and countries is the result of research mapping. Researchers also found that the development of Credit Union research fluctuated every year based on the results of the researchers' analysis. The contribution of this research is to provide an overview of a broader research area for future researchers in the Credit Union research topic focused on financial accounting
Detection of the Effects of Hexagon Fraud Theory on Financial Statement Fraudulent
Full text linkThe incidence of fraud has been increasing steadily over the years, with the most detrimental kind being financial statement fraud, leading to significant losses for both the company and the users of financial statements. The results of research provide information about the possibility of corporate fraud for the investors and the stakeholders to take better conclusions. Two very popular concepts for identifying profit manipulation in companies and understanding the motivations of fraud are the M Beneish model and fraud theory. The population used in research is 128 Financial Companies Listed on the IDX for the 2022-2023 period. The method used in this research is quantitative research method and uses logistic regression analysis in analyzing data. The results showed that financial targets and external pressures, ininfluenceive supervision, CEO tenure, Arrogance and collusion had no influence on financial reporting fraud. However, total accrual ratio has an influence on fraudulent financial statements
The Effect of Cash Turnover, Receivables and Inventory on the Liquidity of Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 Period
Full text linkThe company is in a liquid state when the company is able to pay short-term debt. This study aims to determine the manufacturing sector companies listed on Bursa efek Indonesia with the effect of cash turnover, accounts receivable turnover and inventory turnover on liquidity. This research method uses quantitative methods with a sampling model of 5 years of financial statements and a population of manufacturing sector companies listed on Indonesian Stock Exchange. The analysis used is the classic assumption test, the coefficient of determination test, the multiple regression test, the t test and the F test. the results of the analysis show that cash turnover on liquidity is significantly negative, accounts receivable turnover on liquidity is not significant, inventory turnover on liquidity is not significant. While the results of cash turnover, receivables turnover and inventory turnover on liquidity are partially significant. Based on these results, only cash turnover is significant to liquidity, there is an opposite relationship due to negative results. So if cash turnover increases, liquidity decreases and vice versa
Impact of Internal and External Factors of a Company Facing the Return of the Company with a Compas100 Indeks Noted on the Indonesia Shipping Borse
Full text linkThe coal industry is a pillar of the Indonesian economy as the main energy source and an important contributor to the country's foreign exchange. Coal companies in the Kompas100 Index show significant stock performance measurements, giving rise to the need to understand the factors that contribute to variations in stock returns, both in terms of internal and external factors. This research aims to analyze the influence of internal factors (Current Ratio, Net Profit Margin, Debt to Equity Ratio) and external factors (inflation, interest rates, currency exchange rates) on stock returns of coal companies listed on the Kompas100 Index on the Indonesia Stock Exchange. This research method uses a quantitative approach, purposive sampling is used to select samples based on the availability of complete financial data and relevant historical stock price data. The analysis shows that in this study, the Current Ratio (CR) has a significant positive influence on Stock Returns, while the Net Profit Margin (NPM) also has a significant positive influence. On the other hand, the Debt to Equity Ratio (DER) has a significant positive influence. Externally, inflation has a significant negative impact on Stock Returns, while interest rates also have a significant negative impact, but the exchange rate does not affect Stock Returns. Overall, internal factors influence Stock Returns, and external factors also influence Stock Returns. Additionally, the combination of internal and external factors collectively affects Stock Returns with significant interaction complexity
The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable
Full text linkThis study's objective was to analyze the impact of capital intensity, inventory intensity, and profitability on tax aggressiveness, with debt level serving as a moderator. This study includes three independent factors, namely Capital Intensity, Inventory Intensity, and Profitability; one dependent variable, namely Tax Aggressiveness; and one moderating variable, namely Debt Level or Leverage. In this study, 17 firms out of a total observation of 45 companies with research objects on the LQ45 company index listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021 met the inclusion requirements. According to the findings of this study, capital intensity has a beneficial effect on tax aggression. The variable inventory intensity has no positive impact on tax aggression. The unpredictable profitability has a favorable impact on tax aggressiveness. The association between capital intensity and tax aggression cannot be moderated by the variable of leverage. The association between inventory intensity and tax aggression cannot be moderated by the variable of leverage. The variable of leverage moderates in a positive way the association between profitability and tax aggression. This research can also be used to encourage investors and shareholders to receive financial statement information offered by companies with greater care when making investment decisions. For companies to be able to determine positive policies that can maintain business continuity and can meet the expectations of shareholders will carry out tax aggressiveness