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All Journal Wahana Riset Akuntansi The International Journal of Accounting and Business Society AKRUAL: Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Perspektif Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI AKURASI: Jurnal Riset Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Jurnal Investasi The Indonesian Journal of Accounting Research Jurnal Bina Akuntansi JEKPEND Jurnal Ekonomi dan Pendidikan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Educoretax Transekonomika : Akuntansi, Bisnis dan Keuangan International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Ekonomi Trisakti JAKPI International Journal of Applied Business and International Management Media Riset Akuntansi Auditing & Informasi Indonesian Management and Accounting Research Jurnal Akuntansi Trisakti Journal of Creative Student Research Jurnal Mutiara Ilmu Akuntansi Journal Research of Social Science, Economics, and Management Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Student Research Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis EBID:Ekonomi Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Akurasi
Murtanto Murtanto
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Foreign ownership and sustainability performance in Indonesia Zulaecha, Hesty Erviani; Murtanto, Murtanto
International Journal of Financial, Accounting, and Management Vol. 1 No. 1 (2019): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i1.39

Abstract

Purpose: This research is designed to find empirical evidence on the influence of Foreign Ownership as moderating to enterprise risk management, business strategy, and firm age on sustainability performance. Research Methodology: This research was tested through random samples of 11 manufacturing companies period 2014-2017. Regression analysis was adopted to test the hypotheses significant influence to sustainability performance. But, the firm age doesn’t have influence on sustainability performance. Limitation: The use of secondary data and content analysis methods that cause limitations in conclusions and are subjective. Implication: This research shows that the harmonious relationship between strategic management related to enterprise risk management, business strategy, and the role of foreign ownership to achieve high sustainability performance. Keywords: Sustainability performance, Business strategy, Foreign owner, Enterprise risk management, Firm age How to Cite: Zulaecha, Hesty & Murtanto. (2019). Foreign ownership and sustainability performance in Indonesia. International Journal of Financial, Accounting, and Management, 1(1), 1-15.
Is Business Risk Able to Moderate the Effect of Capital Intensity, Capital Structure, and Tax Loss Carryforward on the Effective Tax Rate? Mardiansyah, Apri; Faried Arfiansyah, Mochammad; Murtanto, Murtanto
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n1.p270-284

Abstract

Research Backgrounds: The relevance of explaining the aspects that determine tax management procedures in manufacturing businesses that are listed on the IDX is the driving force behind the requirement of doing this research. Introduction/ Objectives: The purpose of this research is to investigate the impact that factors like as capital intensity, ownership structure, and tax loss carryforward have on the effective tax rate, with business risk serving as a moderating element in the analysis. Methods: The research method that was utilized was quantitative, and it had a positivistic approach. The PLS-SEM analytic methodology was utilized. The sample was comprised of 23 manufacturing businesses that were selected using the process of purposive sampling. These companies were listed on the IDX and were in the staples retailing and beverage sub-sector. Results: According to the findings, the effective tax rate is significantly impacted by company risk, ownership structure, and tax loss carryforward. On the other hand, capital intensity and moderating effect 3 do not have any impact on the effective tax rate. When it comes to tax planning, it may be advantageous for businesses to take into account the ownership structure and the risk of the firm. On the other hand, tax authorities may need to pay attention to businesses that use the tax loss carryforward in order to maximize their tax management. Conclusion: These findings offer valuable insights for practitioners and policymakers engaged in the formulation of more efficacious tax policies. Companies may wish to consider business risk and ownership structure in their tax planning, while tax authorities may be well advised to devote greater attention to firms that utilize tax loss carryforwards to optimize tax management.
THE INFLUENCE OF BUSINESS STRATEGY, SUPERVISORY EFFECTIVENESS AND SUSTAINABLE GROWTH RATE IN BANKRUPTCY PREDICTION Asmarani, Niken Yulika; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 5 (2024): September 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i5.720

Abstract

This research aims to test and prove how influence business strategy, supervision effectiveness and sustainability growth level have in predicting bankruptcy. The research is quantitative research, which uses a panel data regression analysis model. The research sample is companies that are included in the special monitoring category of the Indonesia Stock Exchange in April 2024, with PKPU status or have negative equity in companies operating in the property and real estate industry. The results of the research show that business strategy, supervision effectiveness and the level of sustainability growth of a company have a significant influence of 49% in predicting bankruptcy of companies in the property and real estate industry in the 2019 - 2023 research period. Meanwhile, business strategy and supervision effectiveness have a positive influence. against Financial Distress. Meanwhile, the Sustainability Growth Rate has a negative effect on Financial Distress, where the more a company does not experience sustainability, the closer it is to the bankruptcy area. Meanwhile, firm size as a control variable in this study does not have a significant effect on Financial Distress.
The Importance of Financial Statements for MSMEs in South Tambun Subdistrict Prayogo, Yudhi Adnan; Murtanto, Murtanto
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.796

Abstract

The primary objective of this paper is to enhance awareness regarding the significance and comprehension of business entities in creating financial statements for MSMEs. A quantitative descriptive research approach was employed for this investigation. Primary data was gathered through questionnaires distributed to 150 MSME participants in South Tambun District, Bekasi Regency. Data collection involved both direct interaction and secondary means through surveys. The Partial Least Square (PLS) technique was utilised for processing and analysing the data. The findings revealed that the significance of financial statements plays a crucial role in the operations of micro, small, and medium enterprises. As a result, managers should prioritise financial statements and associated risks for improved knowledge and preparedness for future challenges.
Co-Authors Adhi, Shabrina Prissilia Afyfah Putri Ramadya Agustina, Cindy Al - Faraby Tjakraprajitna, Raja Fadhel Alkhasani, Muhammad Rizki Alusinsing, Daniel Alviana, Reza Tahta Andrew Jonathan Jaya Annisa Aulia Rahmah Apriliani, Ayu Fitria Aqamal Haq Ariany Djami, Ranny Aris Rianto Faisal Aris Riantori Faisal Asmarani, Niken Yulika Ayu Ekasari Balliyand, Ahmad Faiz Zindan Banjarnahor, Erliana Danang Puguh Wibowo Deliza Henny Dewi, R. Rosiyana Dicky Chandra Hermawan Dito Rozaqi Arazy E.G, Delitha Magfira Elok Nusantari Erin, Erin Etty Murwaningsari Faisal, Aris Riantori Faried Arfiansyah, Mochammad Fatik Rahayu Femmy Juliastuti Ferisanti, Ferisanti GUDONO GUDONO H Lutfi Baradja Haadi Yanuar Harry Prihatmoko Hartiaman, Fahmi Hasibuan, Novia Ramanda Hasnawati Hasnawati Hayunigtyas, Alifindi Rizky Hendra, Tjie Hermi Hermi Hotman Tohir Pohan, Hotman Tohir Ice, Ice Nasyrah Noor Ikhwani Zulaikha Iswandika, Ryandi Jordan Tirta Jaya Karista, Karista Karo, Oktaviani Ros Mema Kasuma Ali, Jati Kumala, Reza Kusno, Hendra Sanjaya Lestari Manurung Maharani, Jessica Mardiansyah, Apri Marini Marini Maris Gihon Juventus Togatorop Maulana Yusuf Melva Djasmin Muhammad Yasykur Aminullah Nabiilah, Dhiyaa Nailah, Zayyan Nugroho , Nugroho Inggil Oktayanti, Ni Kadek Ayu Paryda, Paryda Prayogo, Yudhi Adnan Putra, Khairul Aditya Raffi Faruqi Ruslan, Muhamad Riviera, Riviera Allie Sabar Hasiholan Manalu Sabhrina, Tiara Saf'anah, Amelia Putri Sailendra, Sailendra Samudro, Ardianto Santika, Sisca Santosa, Wahyuningsih Sekar Mayangsari Sekar Mayangsari Setyoastuti, Nisrina Dwi Sipayung, Emma Siregar, Namora Safira Sisca Maria Situmorang, Septy Ananda Sofiana, Naelah Sofie, Sofie Sri Lastanti, Hexana Sri Widyastuti Sugihyanto, Toto Suhardjo Utama, Andrea Vivian Regita Wibowo Wibowo Wismoyo, Chairul Yakub, Nathania Rebecca Yanti, Catur Puji Yeremia Valentino Yuana Jatu Nilawati Yustina, Nirma Zahara, Sasmita Zulaecha, Hesty Erviani