JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Not a member yet
177 research outputs found
Sort by
Nilai Perusahaan di Indonesia: Sebuah Analisis Bibliometrik
No full textThis bibliometric study identifies important patterns and advances in the literature on Indonesian firm value. Understanding the ways in which different variables affect business value in this emerging market is becoming more important, as evidenced by the growing body of research. Through the analysis of publishing patterns and identification of specific findings in the Indonesian context, this study offers insightful recommendations for further research aimed at improving our understanding of the dynamics of firm value in Indonesia. According to the results of the investigation, a number of important elements, such as corporate governance, profitability, and corporate social responsibility, have a significant impact on firm value. From 2012 to 2024, the publication patterns of Indonesian firm value emphasize important conclusions from a number of assessments and bibliometric studies. This study concentrates on firm value-related factors, emerging literature trends, and cross-disciplinary problem areas. Understanding Indonesian firm value research begins with this bibliometric study. This study offers new research avenues to better understand how Indonesian organizations generate and preserve value by identifying important themes and underexplored areas. Focusing on the development of determinants, sector-specific research, and comparative analysis can help academics and practitioners make better judgments about corporate value in Indonesia. This study can expand the literature on corporate value in Indonesia and contribute to the discussion of corporate performance and value creation in developing countries.
Keywords: Bibliometric, Firm Value, Trend Analysis, Indonesi
The Influence of the Dow Jones Industrial Average, Standard & Poor’s 500, and Inflation on the Composite Stock Price Index: A VECM Analysis
No full textOne of the main indicators of the Indonesian economy is the movement of the Composite Stock Price Index (CSPI), which reflects the performance and health of the capital market as a whole. The CSPI itself is also influenced by various factors, both external and internal factors.
Researchers aim to analyze the influence of the Dow Jones Industrial Average (DJIA), Standard & Poor’s 500 (S&P 500), and Inflation variables on the Composite Stock Price Index using the Vector Error Correction Model (VECM) model, and data collected from the Month in 2009 to the Month in 2024.
Researchers in this study used quantitative methods and the sources used were secondary data sources. Variable sources are taken from Yahoo Finance, Investing.com, and Bank Indonesia data. Researchers used EViews version 13 Enterprise software to analyze the time series data.
DJIA has a positive and significant influence on CSPI in the long term. While the DJIA in the short term has a positive and insignificant influence on the CSPI. Regarding the S&P 500 in the long term, the S&P 500 has a negative and insignificant effect on the CSPI. While the S&P 500 in the short term has a negative and significant influence on the CSPI. Then related to Inflation in the long term and short term, Inflation has a positive and insignificant effect on the CSPI. The R2 value is 54%, this indicates a moderate or fairly good influence.
Keywords: CSPI, Influence, Dow Jones Industrial Average, Standard & Poor’s 500, Inflation, VECM
Faktor-Faktor yang mempengaruhi Nilai Perusahaan LQ45 di Indonesia
No full textThis study aims to identify the factors that affect firm value of companies listed in the LQ45 group of companies in Indonesia by focusing on the effect of dividend yield, debt capital, tangible assets, and free cash flow on firm value interpreted using the Tobin's Q ratio. The method used is panel data regression through the Random Effect Model (REM) approach. The data applied in the following study originated from companies registered on the Indonesia Stock Exchange (www.idx.co.id) for five periods from 2019-2023 with a population of 70 LQ45 companies. The sample consists of 23 companies with a total of 115 observations. The results confirm that dividend yield and debt capital have a significant positive effect on firm value, while asset tangibility have a significant negative effect. Free cash flow and the interaction between dividend yield and debt capital have no significant effect. The implications of these findings suggest that managers need to maintain consistent dividend payments and an optimal debt structure, as well as ensure the efficient use of assets. For investors, focusing on dividend stability, healthy capital structure, and asset efficiency are important considerations in making investment decisions.
Keywords: Asset Tangibility, Debt Capital, Dividend Yield, Firm Value, Free Cash Flow, Tobin’s
Pengaruh Brand Image (RANNA) dan Promosi e-WOM terhadap Daya Beli Konsumen Mahar Akrilik di Galeri Mahar Cantik Jember
No full textThis study aims to analyze the influence of Brand Image and Electronic Word of Mouth (e-WOM) promotion on consumer purchasing power of acrylic wedding at Galeri Mahar Cantik Jember. A quantitative approach using a survey method was employed, involving 93 respondents who were active consumers of the Instagram account @maharcantikjember. Data were collected via questionnaires and analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test with SPSS 30. The results indicate that both brand image and ewom significantly affect consumer purchasing power, both partially and simultaneously. Brand image showed the most dominant effect with a coefficient value of 0.337. The implication of this research emphasizes the importance of strengthening brand image and digital promotion in enhancing consumer purchasing behavior, particularly in the creative wedding industry. These findings contribute to digital marketing strategies and business development through social media platforms
Keywords: Brand Image, EWOM, Purchasing Power, Digital Marketing, Acrylic Weddin
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks
No full textThis study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories.
Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientatio
Apakah Kualitas Audit Berpengaruh terhadap Penghindaran Pajak?
No full textTax avoidance is a crucial issue that affects the stability of the country's economy. This research examines the influence of one of the Good Corporate Governance mechanisms, namely audit quality on tax avoidance. This research uses a sample of 504 companies from all sectors except finance on the Indonesia Stock Exchange for the 2019-2022 period. The research results show that audit quality as reflected by the size of the Public Accounting Firm and Audit Fees does not affect tax avoidance. The implications of this research focus on increasing taxpayer awareness and improving tax regulations to minimize tax avoidance.
Keywords: Audit Firm Size, Audit Quality, Corporate Governance, Tax Avoidance, Audit Fe
Pengaruh Interpersonal Interaction Terhadap Purchase Intention Pada Shopping Live Streaming: Efek Mediasi Swift Guanxi
No full textThis study aims to analyze the influence of perceived expertise, perceived similarity, perceived familiarity, perceived likeability, flow, and guidance shopping on swift guanxi and purchase intention. The research was conducted in Indonesia, targeting users of three e-commerce platforms (Shopee, Tokopedia, and Lazada) who have made purchases through shopping live streaming at least one to five times. Respondents were required to be at least 17 years old and have interacted during shopping live streaming sessions. Primary data was collected through questionnaires distributed to a sample of 312 respondents. The study employed a quantitative method using PLS-SEM (Partial Least Square - Structural Equation Modelling) for data analysis. The results indicate that perceived expertise, perceived familiarity, flow, and guidance shopping have a positive and significant impact on swift guanxi, and swift guanxi has a positive and significant impact on purchase intention. However, perceived similarity and perceived likeability do not have a significant influence on swift guanxi.
Keywords: Shopping live streaming, Swift guanxi, Purchase intention, Flow, Guidance shoppin
Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok
Full text linkThis study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview. Data is obtained from the tax court decision on the customs value dispute for the period 2018 to 2020. The study found that factors that cause the low winnings on customs value disputes are the low effectiveness of collecting transaction evidence at the time of objection and the limitations of testing the validity of the evidence submitted by the Appellant during the appeal hearing process. This study provide a practical implication that KPU BC Type A Tanjung Priok can conduct further action to mitigate the loss of the appeal hearing for the customs value dispute by for example optimizing data requests to the applicant during the objection process, coordinating with the Document Examiner Officer (Pejabat Fungsional Pemeriksa Dokumen - PFPD) to improve the objection decision, and evaluating tax court decisions.
Keywords: Tax Dispute, Tax Court, Tax Appeal, Custom
Fleksibilitas Transparansi dan Akuntabilitas dalam Menghindari Penipuan dengan Pendekatan Akuntansi Forensik: Blawi Lamongan
No full textThis research aims to find out how a village can flexibly account for its village funds in a transparent manner to minimize acts of fraud by using a forensic accounting approach considering the increasing number of cases related to these acts. Data collection was carried out through in-depth interviews with village officials who were key informants. The method used was snowballing with additional informants. The resulting interview will then be concluded or summarized. Then a triangulation technique was carried out by conducting interviews and checking validity by viewing or observing existing websites so that the data obtained was valid. Based on the results found in the research, it can be concluded that accountability of village funds is needed to minimize this situation, but there are still several factors that make this an opportunity, such as a person's lack of trust in existing temptations and the demands of the people around him who ask him to produce more money.
Keywords: Accountability, Forensic Accounting, Flexibility, Frau
Agresivitas Pajak, Environmental Performance, Leverage dan Likuiditas, terhadap Corporate Social Responsibility Disclosure dengan Profitabilitas sebagai Pemoderasi: Indonesia
Full text linkThe focus of this study is the company's lack of attention and awareness of social responsibility, which results in conflicts between companies and communities regarding the impact of company operations. This shows that there are multiple factors that influence corporate social responsibility. The purpose of this research is to find out how tax aggressiveness, environmental protection, leverage, and liquidity affect the disclosure of corporate social responsibility, with profitability as a moderator. This research was conducted on 19 consumer non-cyclic companies listed on the Indonesia Stock Exchange during the 2017-2021 period, using a purposive sampling technique. Data were analyzed using panel data regression using E-Views 12.0. The results show that tax aggressiveness has a significant negative effect on CSR disclosure, while leverage has a positive effect on CSR disclosure. Environmental protection and salary have no effect on CSR disclosure. Profitability cannot reduce tax aggressiveness, level of environmental protection, and disclosure of corporate social responsibility, but can strengthen or reduce the effect of liquidity on social responsibility.
Keywords: Corporate Social Responsibility Disclosure, Tax Aggressiveness, Environmental Performance, Leverage, Liquidity, Profitability