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All Journal JRAM (Jurnal Riset Akuntansi Multiparadigma) Manajemen dan Bisnis
Subambang Harsono
Sekolah Tinggi Ilmu Ekonomi Graha Kirana
Economics, Econometrics & Finance Social Sciences

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Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia Yusri Yusri; Chairina Chairina; Subambang Harsono
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.943 KB) | DOI: 10.30743/akutansi.v9i2.6800

Abstract

The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity.
Determinan Behavioral Intention Penggunaan Peer-to-peer lending Syariah Di Indonesia: Model UTAUT2 Subambang Harsono; Yusri Yusri; Chairina Chairina
Manajemen dan Bisnis Vol 5, No 1 (2023): FEBRUARI
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i1.6844

Abstract

Financial technology developed a concept, peer-to-peer lending, that enables access to funding without the role of financial institutions such as banks. However, data shows that market share of Islamic peer-to-peer lending is still very small compared to the peer-to-peer lending industry as a whole. Therefore, further efforts are needed to increase the market share of Islamic peer-to-peer lending. This study attempts to understand factors influencing behavioral intention of users (as a funders) to use Islamic peerto-peer lending with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) approach. Using the judgment sampling method, 157 Islamic peer-to-peer lending users were collected as respondents. This research was conducted using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method and use SmartPLS 3.0 software to test the proposed model. The results show that performance expectancy, price value, and habit have a positive influence on behavioral intention to use Islamic peer-to-peer lending, where performance expectancy has the biggest influence.
Co-Authors Chairina Yusri