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All Journal Jurnal Reviu Akuntansi dan Keuangan The Indonesian Accounting Review TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi dan Keuangan Quantitative Economics and Management Studies Jurnal Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Mathematics Neuroscience Social Sciences Veterinary Other

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The Effect Of Total Asset Turnover, Inventory Turnover And Receivable Turnover On The Stock Price Aswidisukma, Eling Shidqi; Iqbal, Syaiful
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 2 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.2.434

Abstract

Stock prices reflect the value of the company. If the company is performing well, investors will take this as a positive signal to buy shares. This is in line with signal theory, which understands how the market reacts to information provided by the company in its decision-making. This study aims to test and analyze the effect of activity ratios, namely total asset turnover, inventory turnover, and receivable turnover, on the share prices of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The population of this study is 34 companies, and the sample of this study is 18 companies selected by purposive sampling method. The data used are secondary in the form of company financial reports published on the IDX website or the official website of each company. This study uses multiple linear regression data analysis techniques in the IBM SPSS Statistics 25 application. The results show that total asset turnover affects stock price, inventory turnover affects stock price, and receivable turnover affects stock price. Abstract Harga saham mencerminkan nilai dari perusahaan. Apabila perusahaan memiliki kinerja yang baik, investor akan menerima hal tersebut sebagai sinyal positif untuk membeli saham. Hal ini sejalan dengan teori sinyal yang memahami bagaimana pasar akan bereaksi dalam pengambilan keputusan terhadap informasi yang disampaikan oleh perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh dari rasio aktivitas, yaitu perputaran total aset, perputaran persediaan, dan perputaran piutang terhadap harga saham pada perusahaan sub sektor makanan dan minuman yang tercatat di Bursa Efek Indonesia (BEI) tahun 2013 – 2022. Populasi penelitian ini sebanyak 34 perusahaan dan sampel penelitian ini dipilih dengan metode purposive sampling sebanyak 18 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang telah dipublikasikan pada situs BEI atau situs resmi masing-masing perusahaan. Penelitian ini menggunakan teknik analisis data regresi linear berganda pada aplikasi IBM SPSS Statistics 25. Hasil penelitian menunjukkan bahwa perputaran total aset berpengaruh terhadap harga saham, perputaran persediaan berpengaruh terhadap harga saham dan perputaran piutang berpengaruh terhadap harga saham.
Implementation Of Tax Planning As An Effort To Reduce Company Income Tax Liabilities (Case Study Of Pt X) Regina Nadya Wira Shaharani; Iqbal, Syaiful
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 4 No. 4 (2025): REAKSI
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2025.4.4.573

Abstract

This study aims to give some tax planning alternative schemes that could be implemented at PT X to save its corporate income taxes. This study uses a qualitative approach with PT X’s financial report for 2022 and 2023 as research objects. This study results on three tax plan alternative schemes that minimize corporate income taxes of PT X. The first scheme is done by changing PT X’s inventory valuation method, from FIFO to the average method. The second scheme is done by maximalizing software amortization costs which have never been calculated. The third scheme is done by allocating employee allowance cost to scholarship program on corporate social responsibility cost. The combined-strategy scheme is done by implementing three strategies in every scheme all at once. These schemes are compared to determine the best tax-saving recommendation using the tax retention rate calculation. As the calculation result the best scheme to implement by PT X is combined-strategy scheme with its tax retention rate of 89%.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Intan Nurbaiti Fawziah; Syaiful Iqbal; Sutrisno Trisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Is TCR effective in reducing tax avoidance in Indonesia? Ranindya Hendrastuti; Eko Ganis Sukoharsono; Syaiful Iqbal
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4226

Abstract

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.
The Effects of Female Board of Director, Female Audit Committee, and CEO Power on Carbon Emission Disclosure Kristianing Yesa; Syaiful Iqbal
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan: March 2026
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v14i1.24687

Abstract

Carbon emission disclosure in Indonesia remains voluntary, leading to substantial variation in reporting practices across firms. This study examines the effects of female board members, the presence of female audit committee members, and CEO power on carbon emission disclosure among companies listed in the IDX LQ45 Low Carbon Leaders index during 2022–2023. Using purposive sampling and multiple linear regression, the study finds that female board representation has no significant effect on carbon emission disclosure, whereas female audit committees and CEO power positively affect it. Management ownership, as a control variable, shows a significant negative effect. This study offers novel evidence by differentiating the effectiveness of gender diversity across governance layers and jointly examining executive ownership power within a low-carbon index in an emerging market context. The results provide relevant implications for sustainability-oriented governance design and investment evaluation.
Co-Authors Ainun Nisa Alfrida Fitriana Aswidisukma, Eling Shidqi Bambang Hariadi Budi Santoso Debby Prima Andriawan Deuis Fitriani Dhea Giska Sampe Toding Diana , Shelly Eko Ganis Sukoharsono Eko Ganis Sukoharsono Ema Aulia Erwanti Erianto Paembonan Erwin Saraswati Erwin Saraswati Fitri Andriani, Fitri gerrits, Tien Vanenssia Wehelmina Hendrastuti, Ranindya Intan Nurbaiti Fawziah Khusniyah Tri Ambarukmi Kristianing Yesa Kurnia Islamia Maulana Tri Andhani Moh. Khoiru Rusydi Mohamad Khoiru Rusydi Monica Sonia Indri Pradipta Novayanti, Nina Nurkholis Nurkholis Nurul Fachriyah Putra, Adestya Bismandoko Haryantono Putri Wulanditya Ranindya Hendrastuti Ranindya Hendrastuti Regina Nadya Wira Shaharani Rifka Triyanto Rika Nur Widiastutik Rio Kayisa Roekhudin Roekhudin, Roekhudin Samhadi Setyaningsih, Rayi Solikhatin, Aulia Putri Sutrisno Trisno Trisno, Sutrisno Ujan Satrio Widiastutik, Rika Nur Wuryan Andayani Yosephine Laura Raynardia Esti Nugrahini Yulitasari, Isakiwit Zahra