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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha EKONOMIS : Journal of Economics and Business JURNAL PENDIDIKAN TAMBUSAI JISIP: Jurnal Ilmu Sosial dan Pendidikan Akubis: Jurnal Akuntansi dan Bisnis Jurnal Syntax Imperatif : Jurnal Ilmu Sosial dan Pendidikan JURNAL ILMIAH GLOBAL EDUCATION Jurnal Minfo Polgan (JMP) Widyagama National Conference on Economics and Business (WNCEB) Journal of International Conference Proceedings JURNAL ECONOMINA SWARNA AKSIOMA : Jurnal Sains Ekonomi dan Edukasi SWARNA: Jurnal Pengabdian Kepada Masyarakat SENEMA INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Anak Agung Sagung Istri Pramanaswari
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Pengaruh Likuiditas, Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Manajemen Pajak Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Pramanaswari, AA Sagung Istri; Desak Ayu Sriary Bhegawati; I Kadek Bagiana
Akubis : Jurnal Akuntansi dan Bisnis Vol. 10 No. 2 (2025): Akubis : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37832/akubis.v10i2.86

Abstract

The point of this study is to find out how liquidity, revenue, debt, and the size of the company affect tax management.  Liquidity, revenue, debt, and company size are some of the independent factors. Tax management is the dependent variable.  This study examined manufacturing companies listed on the Indonesia Stock Exchange that are part of the Consumer Goods Industry Sector and the Pharmaceutical Subsector. Companies that make medicine market goods are important to modern problems in tax management.  Purposive sampling was used by the researcher to choose the group that was used to analyze the study.  For this type of study, numerical data is used, specifically the financial records of industrial companies traded on the Indonesia Stock Exchange from 2019 to 2023. The researchers got the data they used from the Indonesia Stock Exchange (IDX) through www.idx.co.id, which is the main website of the Indonesia Stock Exchange.  A linear regression test was used to look at the data and to test the theory of this study.  There is a traditional assumption test that is done before the regression is used.  The study's findings show that cash and leverage have good impact for income tax management.  Meanwhile, making money and the size of the business harm tax management.  
THE INFLUENCE OF DIVIDEND POLICY, INVESTMENT OPPORTUNITIES AND PROFITABILITY ON COMPANY VALUE(Study of Manufacturing Companies Listed on the IDX 2018-2022) A.A. Sagung Istri Pramanaswari
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 9 (2025): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the influence of dividend policy, investment opportunities and profitability on company value in manufacturing companies listed on the Indonesian stock exchange for the period 2018 to 2022. This research uses quantitative methods with a descriptive approach. Through partial t-test and simultaneous f test, it is known that partially dividend policy has a significant influence on company value with a significance value of 0.000. Investment opportunities have a significant influence on company value with a significance value of 0.007 and profitability has a significant influence on company value with a significance value of 0.000. Furthermore, together dividend policy, investment opportunities and profitability have a significant simultaneous influence on the company value of manufacturing companies listed on the Indonesian stock exchange for the period 2018 to 2022.
The Impact of Political Connection on Tax Avoidance; A Literature Review I Gusti Putu Eka Rustiana Dewi; A.A Sagung Istri Pramanaswari
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13676

Abstract

Political power has a big impact on tax legislation and tax avoidance methods. The impact of political connections on tax avoidance in Indonesia has raised significant concerns among policymakers, regulators, investors, and stakeholders. The research method is literature review research, using descriptive qualitative data technic analysis. The data used in the study is secondary data obtained through some journals such as national and international that provide previous research, book references, internet site references, news in national references, and international media references as well as various state reports related to understanding the relationship between political connections and tax avoidance is essential for developing a comprehensive framework for addressing possible abuses and ensuring fairness and transparency in the tax system. The research contributes to analyzing the strong correlation between political relations and tax avoidance.
Analisis Pembentukan Portofolio Optimal dan Evaluasi Kinerja Investasi Menggunakan Model Indeks Tunggal pada Saham Indeks LQ45 di Bursa Efek Indonesia A.A. Sagung Istri Pramanaswari
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 6 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i6.2621

Abstract

Investing in stocks is an investment instrument with high potential returns, but carries a relatively high level of risk. Therefore, investors require a diversification strategy to obtain a combination of stocks that can provide optimal returns with minimal risk. This study aims to analyze optimal portfolio formation using the Single Index Model and evaluate the performance of portfolios formed from stocks included in the LQ45 index on the Indonesia Stock Exchange in 2025. This study uses a descriptive quantitative method with secondary data in the form of daily closing prices of LQ45 stocks, the Jakarta Composite Index (JCI), and the interest rate of Bank Indonesia Certificates during the period January–December 2025. The analysis is conducted through the calculation of stock returns, market returns, expected returns, beta, alpha, residual variance, Excess Return to Beta (ERB), Cut-Off Point (C*), fund proportion, portfolio return, portfolio risk, and performance evaluation using the Sharpe Ratio, Treynor Ratio, and Jensen Alpha methods. The research results show that of all the stocks included in the LQ45 index, seven stocks meet the criteria for optimal portfolio formation: BBCA, BBRI, BMRI, TLKM, ASII, ICBP, and UNTR. The largest proportion of investment was placed in banking sector stocks due to their relatively high ERB values. The optimal portfolio generated an expected return of 0.274% per day, with a portfolio risk of 0.000082 and a portfolio beta of 1.19. The evaluation results showed a Sharpe Ratio of 0.261, a Treynor Ratio of 0.00196, and a Jensen Alpha of 0.00163, indicating good portfolio performance. This research demonstrates that the Single Index Model is capable of generating efficient portfolios through diversification, thereby reducing the unsystematic risk of each stock.
Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali RR. Maria Yulia Dwi Rengganis; Ni Luh Nyoman Sherina Devi; A.A. Sagung Istri Pramanaswari; Ida Ayu Nirma Prameswari
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
Analisis Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2023 A.A. Sagung Istri Pramanaswari
JURNAL ECONOMINA Vol. 3 No. 6 (2024): JURNAL ECONOMINA, Juni 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i6.1343

Abstract

This study aims to examine the impact of good corporate governance (GCG) on the financial performance of companies. The research utilizes secondary data from the annual reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The measurement indicator for good corporate governance is managerial ownership. The population of this study consists of 58 consumer goods manufacturing companies listed on the IDX from 2020-2023. From this population, a sample of 24 companies over four years was selected using purposive sampling method. Based on hypothesis testing using the partial t-test, it was concluded that good corporate governance, measured by managerial ownership, has a significant impact on financial performance, with a value of 0.012 < 0.05, and institutional ownership also significantly affects the company's financial performance, with a value of 0.000 < 0.05. Therefore, it can be concluded that good corporate governance influences the financial performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023.
Co-Authors Anak Agung Dwi Widyani Astriayu Widyari, Nyoman Yudha Desak Ayu Sriary Bhegawati I Gusti Bagus Dipayana I Gusti Putu Eka Rustiana Dewi I Gusti Putu Eka Rustiana Dewi I Kadek Bagiana Ida Ayu Made Adinda Yaswari Ida Ayu Nirma Prameswari Kevin Renaldi Purwanto Luh Pande Eka Setiawati Luh Pande Eka Setiawati Luh Putri Mas Mirayani M Doni Permana Putra Ni Komang Ayu Sukmawati Ni Luh Nyoman Sherina Devi NI LUH PUTU ERMA MERTANINGRUM Ni Made Indah Mentari Nyoman Yudha Astriayu Widyari Prameswari, Ida Ayu Nirma RR. Maria Yulia Dwi Rengganis Sari, Desak Made Mya Yudia Si Ngurah Ade Sastra Pujana