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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Inovasi Penelitian
Widyahayu Warmmeswara Kusumastati
Jenderal Soedirman University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE RELATIONSHIP BETWEEN TAX AVOIDANCE AND FIRM VALUE, MODERATED BY EXECUTIVE COMPENSATION Muhamad Safiq; Stevani Phan; Widyahayu Warmmeswara Kusumastati
Jurnal Inovasi Penelitian Vol 2 No 7: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i7.1062

Abstract

This research attempts to find out the significant relationship between tax avoidance and firm value and moderate by executive compensation. The theories that are related to this study are agency theory and bonus plan hypothesis. This study is a quantitative research that used secondary data of manufacturing companies listed on the Indonesia Stock Exchange from the period 2016 - 2019. The sampling technique is done by purposive sampling which results 58 companies with 232 data observations. The statistical analysis tool of this study is Smart-PLS version 3.3.2 to test the hypothesis. The results showed that tax avoidance has a negative significant influence on firm value, executive compensation has positive significant influence on firm value, and executive compensation moderate the relationship between tax avoidance and firm value.
THE PAYMENT LATER SYSTEM, FINANCIAL LITERACY, HEDONISM, AND FEAR OF MISSING OUT TO CONSUMPTIVE BEHAVIOR GEN-Z Anisa Nur Savitri; Muhamad Safiq; Widyahayu Warmmeswara Kusumastati
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1650

Abstract

This study aims to examine the influence of payment systems, financial literacy, a hedonistic lifestyle, and Fear of Missing Out (FOMO) on Gen-Z consumer behavior. The researcher was motivated by the phenomenon or information that Indonesians are the largest internet users in Southeast Asia. This study used a sample of 200 people collected from users of internet-based payment systems (Paylater), specifically Gen-Z. The sampling strategy used was purposive sampling, with Gen-Z being aged between 18 and 28 years and using internet-based payment systems. The survey data consisted of a questionnaire with 38 prepared questions that was delivered online using the Google Forms platform. The questionnaire responses were measured using a 5-point Likert scale, with 1 representing Strongly Disagree and 5 representing Strongly Agree. In data analysis, the researcher used SmartPLS. The results showed that internet-based payments (Paylater) influence consumptive behavior of Gen-Z. Second, financial literacy has a significant positive influence on Gen-Z consumer behavior. Next, a hedonistic lifestyle has a positive effect on Gen-Z consumer behavior. Finally, Fear of Missing Out (FOMO) has a positive effect on Gen-Z consumptive behavior.
Co-Authors Anisa Nur Savitri Safiq, Muhamad Stevani Phan