Garuda - Garba Rujukan Digital

Model Perilaku Konsumsi Lintas Generasi dalam Bertransaksi Digital Afni Sirait; Ida Ayu Purnama; Crescentiano Agung Wicaksono
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 2 (2021): November 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i2.5665

Changes in people's consumption styles and trends today are fundamentally influenced by the use of technology. The COVID-19 pandemic is one of the tearing points that explains that technology is a basic need today. Digital transactions are familiar and even greet all generations. This study aims to analyze the consumption behavior model of each generation hierarchy in digital transactions. Respondents from this study were generations X, Y, and Z, each of which consisted of 50 respondents. Data analysis method using Path Analysis using WarmPLS 6.0 statistical software. The results of data processing show that there is no direct or indirect relationship from cultural factors to the desire to transact digitally for generations X, Y, and Z although it is mediated by consumption behavior variables. Psychological factors influence generations Y and Z in digitally transacting fully mediated by consumption behavior variables. This study provides additional knowledge about behavioral models that influence and motivate the three generations in digital transactions.

Does CSRD moderate the effect of financial performance on stock return? Evidence of Indonesian mining companies Dody Hapsoro; Crescentiano Agung Wicaksono; Theodora Anindita Primaretka
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 1 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss1.art1

The purpose of this study is to examine the effect of financial performance on stock returns with corporate social responsibility disclosure as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) 2014-2016 period. This study used multiple linear regression to examine the corporate social responsibility disclosure in moderating the effect of financial performance on stock returns. The measurement of financial performance uses financial ratios, namely return on equity. The test results showed that partial return on equity had a positive and significant effect on stock returns. Furthermore, corporate social responsibility disclosure strengthens the effect of return on equity on stock returns. The implication of this research is for potential investors who want to invest in stocks should consider more disclosure of corporate social responsibility, because disclosure of corporate social responsibility is proven to be able to strengthen the effect of return on equity on increasing stock returns.

APAKAH KINERJA KEUANGAN MEMEDIASI PENGARUH INTELLECTUAL CAPITAL TERHADAP REAKSI INVESTOR PADA PERUSAHAAN PERBANKAN DI INDONESIA (?) Crescentiano Agung Wicaksono; Afni Sirait; Heri Susanto
Jurnal Bisnis dan Kewirausahaan Vol 13 No 2 (2020): Jurnal Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi - Universitas Setia Budi

Intellectual capital is vital for companies to improve competitiveness. Company stakeholders are starting to realize that intellectual capital is one of the intangible assets that need to be managed properly because it helps companies compete. This study aims to examine financial performance in mediating the effect of intellectual capital on investor reaction. Financial performance is measured using a return on assets, intellectual capital as an independent variable is measured using value-added Intellectual capital (VAICTM) which consists of three components, namely: human capital, structural capital, and relational capital, while investor reactions are measured using abnormal returns. The object of research is the banking sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 by the determined purposive sampling. This study uses Structural Equation Modeling (SEM) for data analysis and hypothesis testing, and uses the WarpPLS version 7.0 software to process data. Based on the test results, several conclusions: (a) Intellectual has a positive and significant effect on investor reaction, (b) Intellectual capital has a positive and significant effect on financial performance, (c) financial performance has a positive and significant effect on investor reaction, and (d) financial performance can fully mediate the effect of Intellectual capital on investor reactions.

Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.) Heri Susanto; Crescentiano Agung Wicaksono; Ajeng Putri Ramadani
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to analyze the implementation of Income Tax at PT Pembangunan Jaya Ancol Tbk based on the provisions of the Statement of Financial Accounting Standards (PSAK) No. 46 Income Tax. The researcher used a combined data analysis method between descriptive data analysis and quantitative data analysis in order to produce a more detailed report in describing, analyzing and interpreting the data. Based on the results of the research that has been done, the researchers found several applications that were in accordance with PSAK No. 46 of them are PT Pembangunan Jaya Ancol Tbk which has implemented PSAK No. 46 regarding Income Tax on the recognition of tax expense in accordance with paragraph 05, the company has also calculated transactions or events related to other comprehensive income that are not calculated outside the calculation of profit or loss in accordance with PSAK No. 46 paragraph 05, recognition of tax difference from tax payable and tax for the period as an asset, recognition of the larger benefit as deferred tax liability and provisions for offset or tax amnesty in accordance with the provisions of PSAK no. 46. â€‹â€‹However, the company has not treated donations or grants in accordance with the provisions and implementation of PSAK No. 46 regarding income tax in paragraph 33, apart from that, not all financial statements at PT Pembangunan Jaya Ancol Tbk do not include information on taxes written off during that period.

ANALISIS REAKSI INVESTOR SEBAGAI DAMPAK COVID-19 PADA SEKTOR PERBANKAN DI INDONESIA Crescentiano Agung Wicaksono; Rahandhika Ivan Adyaksana
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 6, No 2 (2020): Vol 6, No. 2 (2020)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v6i2.2227

This study aims to determine the abnormal return and volume of stock trading transaction due to the Covid-19 pandemic. This research was conducted at banking sector companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with the secondary data obtained from Yahoo Finance. This research is an event study of stock prices and trading volume 20 days before and after the announcement of Covid-19 as a global pandemic. Data analysis was performed using Wilcoxon Signed Rank. The results showed there were significant differences in abnormal returns and transaction volume activity before and after the announcement of Covid-19 as a global pandemic. The test results show an overview of the volatility of stock prices and trading volumes that experienced sharp fluctuations during the pandemic. Therefore, investors should also diversify in real assets other than financial asset and consider carefully any investment decisions taken.

Relationship Analysis of Eco-Control, Company Age, Company Size, Carbon Emission Disclosure, and Economic Consequences Ambarwati Ambarwati; Dody - Hapsoro; Crescentiano Agung Wicaksono
The Indonesian Journal of Accounting Research Vol 23, No 2 (2020): IJAR May 2020
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.487

The purpose of this study is to examine the effect of eco-control on carbon emission disclosure and to examine the effect of carbon emission disclosure on economic consequences. Companies used as samples are oil, gas and coal companies in in non-Annex 1 member countries which data are available in the Osiris database. The observation period begins at the commencement of Kyoto Protocol commitment to date or from 2013 to 2016. Data analysis technique used in this research is Partial Least Square method using WarpPLS 4.0 application. Test results show that eco-control positively affects carbon emissions disclosure. Furthermore, carbon emissions disclosure positively affects trading volume and negatively affects bid-ask spread and share price volatility. This study has implications for governments and companies. Governments can change the rules to make carbon emission disclosure as mandatory disclosure for companies that have the potential to generate carbon emissions. Companies that have environmental concerns and disclose carbon emissions will gain legitimacy and a positive response from stakeholders.

Implementasi PSAK 46 atas Pajak Penghasilan (Studi pada PT. Pembangunan Jaya Ancol, Tbk.) Heri Susanto; Crescentiano Agung Wicaksono; Ajeng Putri Ramadani
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This study aims to analyze the implementation of Income Tax at PT Pembangunan Jaya Ancol Tbk based on the provisions of the Statement of Financial Accounting Standards (PSAK) No. 46 Income Tax. The researcher used a combined data analysis method between descriptive data analysis and quantitative data analysis in order to produce a more detailed report in describing, analyzing and interpreting the data. Based on the results of the research that has been done, the researchers found several applications that were in accordance with PSAK No. 46 of them are PT Pembangunan Jaya Ancol Tbk which has implemented PSAK No. 46 regarding Income Tax on the recognition of tax expense in accordance with paragraph 05, the company has also calculated transactions or events related to other comprehensive income that are not calculated outside the calculation of profit or loss in accordance with PSAK No. 46 paragraph 05, recognition of tax difference from tax payable and tax for the period as an asset, recognition of the larger benefit as deferred tax liability and provisions for offset or tax amnesty in accordance with the provisions of PSAK no. 46. ÃƒÂ¢Ã¢â€šÂ¬Ã¢â‚¬Â¹ÃƒÂ¢Ã¢â€šÂ¬Ã¢â‚¬Â¹However, the company has not treated donations or grants in accordance with the provisions and implementation of PSAK No. 46 regarding income tax in paragraph 33, apart from that, not all financial statements at PT Pembangunan Jaya Ancol Tbk do not include information on taxes written off during that period.

PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP KINERJA INTELLECTUAL CAPITAL Maria Rosa; Crescentiano Agung Wicaksono
AKUNTANSI DEWANTARA Vol 6 No 3 (2022): AKUNTANSI DEWANTARA VOL. 6 NO. 3 OKTOBER 2022
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v6i3.11620

We are currently entering the era of the industrial revolution 4.0 which is closely related to technology. Of course, this also requires companies to focus on knowledge. One if the things related to knowledge is intellectual capital. This study aims to examine the effect of leverage, profitability, and firm size on intellectual capital performance. The population used service companies listed on the Indonesia Stock Exchange for the period 2016-2019. The data used from the annual report of service companies obtained through www.idxx.co.id and also from the company’s website. Intellectual capital performance calculation uses the VAICTM formula developed by Pulic (2000). The result showed that leverage had no effect on intellectual capital performance. Two other variables, namely profitability and firm size affect the performace of intellectual capital.

Analisis Kinerja dengan Metode Benchmark Behavioral Model: Studi pada PT. Alam Sutera Realty. Tbk Suci Ramadanti; Crescentiano Agung Wicaksono
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 2 (2023): Oktober
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i2.2169

Dalam rangka mencapai tujuan analisis bisnis berupa pembuatan keputusan investasi atau yang lainnya, alat dan teknik yang diperlukan adalah analisis laporan keuangan. Salah satu metode dari sekian banyaknya metode analisis laporan keuangan, terdapat metode Benchmark Behavioral Model (BBM). Metode ini dikenalkan oleh Direktorat Jenderal Pajak untuk dapat mengetahui kinerja perusahaan jika dibandingkan dengan perusahaan rivalnya yang sejenis. Setelah menerapkan metode BBM untuk menganalisis dan mengetahui kinerja perusahaan properti/konstruksi dengan mengambil PT. Alam Sutera Realty Tbk. sebagai sampelnya, diperoleh kesimpulan bahwa secara rata-rata kinerja perusahaan PT. Alam Sutera Realty Tbk. cukup baik jika dibandingkan dengan perusahaan lainnya yang bergerak di bidang usaha yang sama. Hal tersebut digambarkan melalui rata-rata angka rasio GPM, OPM, NPM, dan CTTOR pada periode 2018-2019 berada jauh di atas rata-rata rasio BBM sekitar kurang lebih 200%-400%. Walaupun terdapat perbedaan pada Rasio gaji, Rasio Biaya Bunga, Rasio biaya penyusutan, dan Rasio biaya luar usaha yang lebih besar dibanding rata-rata rasio BBM. Sehingga secara rata-rata kinerja perusahaan tergolong baik kecuali pada tahun 2020 sebagai akibat terjadinya Pandemi Covid-19. Artikel ini disusun dengan metode kualitatif dan dengan jenis penelitian deskriptif.Kata Kunci: Analisis Laporan Keuangan, Benchmark Behavioral Model, Konstruksi, Properti.

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