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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Journal of Innovation Research and Knowledge
Muhammad Sapruwan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PERTUMBUHAN LABA DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA DENGAN MEDIASI PERENCANAAN PAJAK PADA JAKARTA ISLAMIC INDEX Muhammad Sapruwan; Vina Marlisa
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1285

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of earnings growth and firm size on earnings quality through mediation of tax planning in Islamic companies listed on the Jakarta Islamic Index (JII). Data processing was obtained from twelve sharia companies consistently listing in the Jakarta Islamic Index (JII) during the 2017-2021 period through purposive sampling method and analyzed using a structural model with the help of the WrapPLS software version 5. The findings of the study show that tax planning is proven to mediate the effect of growth earnings and company size on earnings quality. Directly, profitability and firm size have no effect on earnings quality. Tax planning directly has a positive effect on earnings quality. Profitability mediated by tax planning has a negative effect on earnings quality, while firm size through tax planning has a positive effect on earnings quality.
PENGARUH PERGERAKAN HARGA GLOBAL KOMODITAS SEKTOR ENERGI TERHADAP PERGERAKAN HARGA BITCOIN (STUDI KASUS KOMODITAS ENERGI CRUDE OIL DAN NATURAL GAS PERIODE JUNI 2019 - JULI 2022) Wahyudi, Dendi; Affan Rafi Eko W; Muhammad Sapruwan
Journal of Innovation Research and Knowledge Vol. 3 No. 8: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i8.7301

Abstract

The rapid progress in information technology, particularly in the financial sector involving virtual currencies and continually increasing investment volumes from year to year, serves as motivation for the author to conduct this research. The focus of this study is to analyze the impact of changes in global energy commodity prices, especially Crude Oil and Natural Gas, on the fluctuation of Bitcoin prices. The research method applied is quantitative, using purposive sampling techniques in sample selection. The data source is derived from secondary data taken from the official finance.yahoo.com website with a weekly time series period from June 2019 to July 2022 for each variable under investigation. The analysis results using SPSS22 indicate that the movement of energy commodity prices has a positive and significant influence on changes in Bitcoin prices. Both Crude Oil and Natural Gas, either individually or collectively, contribute positively and significantly to changes in Bitcoin prices. The research findings suggest that the substantial energy consumption in Bitcoin mining activities creates a connection between Bitcoin prices and energy commodity prices. Nevertheless, further research is needed to examine other factors influencing Bitcoin prices.
Co-Authors Affan Rafi Eko W Dendi Wahyudi Vina Marlisa