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All Journal Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Yupa: Historical Studies Journal Jurnal INSYPRO (Information System and Processing) JURNAL INSTEK (Informatika Sains dan Teknologi) Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Jurnal Kontemporer Akuntansi Jurnal Ilmu Kebidanan dan Kesehatan IBDA': Jurnal Kajian Islam dan Budaya Jurnal Teknologi dan Komputer Journal of Law, Poliitic and Humanities Reformasi Hukum Journal of Economics and Business Jurnal Historica
Sriwati
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Religion Arts Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Kontemporer Akuntansi

 1 
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DENGAN PENERAPAN PSAK 73 SEBAGAI VARIABEL MODERASI Elisabeth; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this study is to examine the financial performance factors that affect firm value and to obtain evidence of the effect of the implementation of PSAK 73 on firm value in the years before and after the implementation of mandatory PSAK 73. This study uses 192 observation data from retail and transportation companies listed on the Indonesia Stock Exchange for 4 years from 2018 to 2021. The results of this study prove that (1) there are significant differences in the variables of profitability, solvency, capital intensity in the period before and after the implementation of PSAK 73. However, there is no significant difference in the value of company size and firm value before and after the implementation of PSAK 73. (2) financial performance in the form of profitability, solvency, has a significant positive effect on firm value. The moderating variable, PSAK 73 cannot moderate the relationship between financial performance and firm value. This shows that the implementation of PSAK 73 reported by various media as the cause of the decline in the performance of several companies listed on the stock exchange is not proven. This study also shows that the variables of profitability, solvency, company size, PSAK and capital intensity are able to explain the variable of company value by 62.72%.
PENGARUH AGRESIVITAS PAJAK DAN MANAJEMEN LABA RIIL TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERASI Vivian Angelina; Estralita Trisnawati; Sriwati
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The value of company is reflected by company's share price which can be increased in several ways. This research examines the influence of tax aggressiveness and real earnings management on firm value, and examines the role of institutional ownership as a moderator. The research sample is transportation sector companies listed on the Indonesia Stock Exchange during 2018-2022. This sample selection used a purposive sampling method, the number of samples used in this research were 21 companies. Research shows that tax aggressiveness has an effect on company value, while real earnings management has no effect on company value. Research on the role of institutional ownership shows that institutional ownership does not moderate tax aggressiveness on company value, but does moderate real earnings management on company value.
Co-Authors Ahmad Hanafie Al Hafiz Ali Hasfan Soaduon Hasibuan Annisha Tri Rahayu Cassy Mercylia Tahir Dewicca F. Nadilla Dinda Silviana Putri Elisabeth Estralita Trisnawati FAHMI YAFI TUASALAMONY FARIDAH Fitri Mardiani Halik, Idham Hamid Abdul Aziz hartawan Hartotok Haslindah, A Hasriadi Hery Porda Nugroho Putro Irta Windra Syahrial Jasmine, Geraldine Graviela Karim, Saktiani Khaidir, Muhammad Maemunah Melisa Prawitasari Muhammad Aulia Rahman Muhammad Firman Maulana Muhammad Hassel Yasa Satria Muliati Nabbilah Amir Nadia Oktaviani Naila Rahmawati Neli Amellia Oktaviani, Nadia pratama, muhammad rizki Prawitasari, Melisa Putri, Ni Made Febrianti Eka Riduan, M. Riswandi Riyanni Rochgiyanti SARIPUDDIN.M SITI MUAWANAH Stella Roselyn Sudirman, Hijriyah Syarif, Muhammad Alfian Syarif, Suhal Farwadi Vivian Angelina Wafia Silvi Dhesinta Rini Wisnu Subroto Yusak Setiawan Zahra Putri, Fatimatuz'zhinta Zakaria, Nurhijrah Binti