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p-Index From 2020 - 2025
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All Journal International Journal of Trends in Accounting Research
Anuar Syahdan, Saifhul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin Anuar Syahdan, Saifhul; Abdul Rahman, Rahayu; Nastiti, Rizky; Ruwanti, Gemi; Norbaiti, Norbaiti
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 1 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.472 KB) | DOI: 10.54951/ijtar.v3i1.291

Abstract

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.    
Overreaction Anomaly on Indonesia Stock Exchange in The JII70 Index for 2020-2022 Thomas, Jericho; Akbar, Masithah; Bachtiar, Yanuar; Nastiti, Rizky; Anuar Syahdan, Saifhul
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.608

Abstract

This research aims to analyse the phenomenon of overreaction anomaly, characterised by differences in cumulative average abnormal returns between winner stock portfolios and loser stock portfolios on the Indonesia Stock Exchange (BEI). The sample used in the research included shares of companies in JII70 and was selected using purposive sampling techniques to obtain 12 company shares. The method for calculating abnormal returns in this research uses the market-adjusted model. In addition, an independent sample t-test was chosen as a statistical test to test the difference between cumulative average abnormal return winners and cumulative average abnormal return losers. The results of this study show that the overreaction anomaly phenomenon of the three formations (monthly, quarterly, and semester) only occurs in the monthly formation.
Co-Authors Abdul Rahman, Rahayu Bachtiar, Yanuar Masithah Akbar Nastiti, Rizky Norbaiti, Norbaiti Ruwanti, Gemi Thomas, Jericho