Articles
<![CDATA[The Effect Of Financial Ratio On Company Value With Inflation As A Moderation Variable ]]>
<![CDATA[Herman Ruslim]]>;
<![CDATA[Michael Michael]]>
<![CDATA[ Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v23i1.458
<![CDATA[This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.]]>
<![CDATA[Tax Compliance in Indonesian MSMEs: Key Factors Explored ]]>
<![CDATA[Michael Michael]]>;
<![CDATA[William Widjaja]]>
<![CDATA[ Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v11i1.5519
<![CDATA[This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.]]>
<![CDATA[Earnings Quality: An Empirical Study On Infrastructure, Utilities, And Transportation Sector Companies ]]>
<![CDATA[Michael, Michael]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024 ]]>
Publisher : <![CDATA[Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jv.v19i1.4916
<![CDATA[This research has high urgency given the current issues in the global business environment. Today, businesses around the world are faced with pressure to improve the quality of their financial statements in the context of increasingly stringent reporting standards and changes in accounting regulations.The primary aim of this research is to investigate the influence of profitability, leverage, and firm size on the integrity and reliability of financial earnings. This study encompasses the complete set of infrastructure, utilities, and transportation companies that were publicly listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020 to 2022. The researchers employed a purposive sampling technique to select a sample of 30 companies meeting the predetermined criteria. This approach led to the collection of 90 data points. The methodology employed in this study involves using the documentation technique, explicitly relying on secondary data obtained from financial statements. The data analysis technique employed encompasses multiple stages. The initial step in the analysis involves assessing the model's accuracy through various tests, including the Chow test, Hausman test, and Lagrange multiplier test. Subsequently, the classical assumption test is conducted, encompassing the multicollinearity and heteroscedasticity tests. Finally, the panel data regression equation is formulated, and hypothesis testing is performed using the Eviews 12 software. This research study presents empirical findings demonstrating a negative relationship between profitability and firm size with earnings quality while indicating a positive association between leverage and earnings quality.]]>
<![CDATA[ANALISIS PENGUNGKAPAN PSAK 238 TENTANG ASET TAK BERWUJUD ]]>
<![CDATA[Luh Putu Puji Trisnawati]]>;
<![CDATA[Michael]]>;
<![CDATA[Chelsea Diva Antonetta]]>;
<![CDATA[Jasmine Eirene]]>;
<![CDATA[Gracia Juliana Sumadi]]>
<![CDATA[ JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024 ]]>
Publisher : <![CDATA[POLITEKNIK LP3I JAKARTA ]]>
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DOI: 10.34127/jrakt.v9i2.1297
<![CDATA[Intangible assets must be disclosed on Notes to Financial Statement in Financial Report as a form of transparency. The disclosure of intangible assets has its own risks of misclassification, in which company might acknowledge the existence of intangible assets even though the assets lack of qualification for recognition. Proper disclosure of intangible assets based on PSAK 238 can prevent errors in recognition, such as those that occurred in GOTO company. This research aims to determine the compliance of companies in disclosing intangible assets in their financial statements. The study uses a descriptive analysis method, using purposive sampling on subsectors of Software and IT Services that listed on Bursa Efek Indonesia during 2022 - 2023 period. This research showed that the level of company compliance with disclosure of intangible assets in 2022 was 42% for cost method and 68% for revaluation method. During 2023, the level of company compliance increased to 45% for cost method and 70% for revaluation method. It can be concluded that companies in this subsectors, especially companies that used cost method, has not comply fully with the disclosure requirements for intangible assets under PSAK 238. This research is expected to increase awareness and compliance with the disclosure of intangible assets as regulated in PSAK 238.]]>
<![CDATA[PENGARUH AUDIT DELAY, LEVERAGE, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN ]]>
<![CDATA[Wahyuni, Nabillah Nur]]>;
<![CDATA[Michael, Michael]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v5i2.659
<![CDATA[This study was conducted with the aim of analyzing the factors that influence going concern audit opinion based on audit delay, leverage, previous year's audit opinion and company size. The sample of this study used energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2022 period using purposive sampling techniques. The research method used is an associative quantitative approach with secondary data sources in the form of financial statements. This study uses SPSS version 26 to perform logistic regression analysis. This study found that leverage and the previous year's audit opinion affect going concern audit opinion. Meanwhile, audit delay and company size have no effect on going concern audit opinion]]>
<![CDATA[Driving Success in Fast-Fashion Retail: A Moderated Mediation Model ]]>
<![CDATA[William Widjaja]]>;
<![CDATA[Sabil Sabil]]>;
<![CDATA[Michael Michael]]>;
<![CDATA[Devi Rahnjen Wijayadne]]>
<![CDATA[ Jurnal Manajemen Vol. 29 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/jm.v29i1.2480
<![CDATA[This study explores how work stress and participative leadership impact employee motivation in the fast-fashion industry, focusing on 130 employees in the JABOTABEK region. The research employs route analysis and moderated mediation analysis using SMARTPLS, demonstrating that job stress substantially diminishes employee motivation. However, participatory leadership exerts a favourable effect on both motivation and performance. Motivation is a vital intermediary in the correlation between job stress, participatory leadership, and employee performance. Moreover, work satisfaction is a crucial moderator influencing the correlation between motivation and performance. These findings offer theoretical insights and practical consequences for enterprises in the fast-fashion industry. They underscore the need for effective stress management strategies and highlight the importance of participative leadership and job enjoyment in enhancing employee motivation and performance, thereby contributing to improved organisational outcomes.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur Aktiva, Ukuran Perusahaan dan Peluang Pertumbuhan terhadap Struktur Modal ]]>
<![CDATA[Natanael Tresno Leonardo]]>;
<![CDATA[Michael Michael]]>
<![CDATA[ Jurnal Visi Manajemen Vol. 10 No. 3 (2024): Jurnal Visi Manajemen ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang ]]>
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DOI: 10.56910/jvm.v10i3.517
<![CDATA[The covid-19 pandemic has had a major impact on the economic and health sectors in indonesia. The health and technology sectors have experienced significant growth due to changes in economic behavior resulting in increased public demand for health and technology products. However, the challenge that arises is the financial resilience of companies in both sectors amid significant economic growth. This can be seen from capital structure policy of companies in both sectors. This study aims to analyze the effect of profitability, asset structure, company size, and growth opportunities on capital structure in health and technology companies listed on the IDX for the 2019-2022 period by taking into account the completeness and suitability of the data during that period. This study used purposive sampling technique to obtain 21 companies as research samples. This research was conducted using a quantitative method with a data panel data regression approach by adopting the Fixed Effect Model as the best model and processed using the Eviews 13 application. The results of the analysis show that profitability has a negative effect on capital structure, while company size and growth opportunities have a positive effect on capital structure, while asset structure has no effect on capital structure.]]>
<![CDATA[Enhancing Tax Compliance in MSME Tax Reporting: The Role of Tax Awareness, Trust, and Socialization ]]>
<![CDATA[William Widjaja]]>;
<![CDATA[Yovita Ariana]]>;
<![CDATA[Michael Michael]]>
<![CDATA[ E-Jurnal Akuntansi Vol 34 No 9 (2024) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2024.v34.i09.p09
<![CDATA[A crucial component of growth, tax compliance is impacted by a number of variables including awareness, trust, and socialization. In light of this, the purpose of this study is to examine how these variables affect MSMEs' tax compliance. MSMEs in Tanah Abang, Jakarta, one of Indonesia's economic hubs where MSMEs predominate, make up the research population. Through the use of surveys and quantitative analysis, a sample size of 100 MSMEs respondents was employed. SEM-PLS software was used to perform data analysis techniques. The study's findings demonstrate a strong positive correlation between tax awareness and compliance trust. Tax socialization, however, has no significant effect on compliance and neither does it moderate the effect of trust on compliance. Keywords: Tax Compliance; Tax Awareness; Taxpayer Trust; Tax Socialization; Tax Regulation]]>
<![CDATA[The Tax Audit, Discrimination, and Machiavellianism in Indonesian ]]>
<![CDATA[Michael, Michael]]>
<![CDATA[ Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/sakman.v5i1.4391
<![CDATA[Purpose: This study investigates the impact of tax audits and tax discrimination on tax evasion among MSMEs in Indonesia, with a particular focus on the moderating role of Machiavellianism. Methodology/approach: A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Data were analyzed using CB-SEM with Mplus 8.0. A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Respondents were selected purposively, and data were analyzed using CB-SEM with Mplus 8.0 to examine the influence of tax audits, tax discrimination, and Machiavellianism on tax evasion. Results/findings: Tax audits and tax discrimination significantly increase tax evasion, especially among individuals with high Machiavellian traits. These findings highlight the importance of fairness, ethical awareness, and psychological considerations in designing effective tax compliance strategies. Conclusion: Tax audits and discrimination can backfire and raise evasion risks among Machiavellian individuals, indicating the need for psychologically informed tax strategies. Limitations: The study's use of convenience sampling in a single location limits generalizability. Future research should explore broader regions. Practical implications include risk-based audits, ethics education, and improved tax official professionalism. Contribution: Theoretically, the study integrates psychological factors into MSME tax compliance. Practically, it promotes fair policies and ethical approaches to reduce evasion and strengthen trust in the tax system.]]>
<![CDATA[Unlocking Financial Reliability: AIS Contributions to Financial Statement Quality in Indonesian Retail Context ]]>
<![CDATA[Michael]]>;
<![CDATA[Widjaja, William]]>
<![CDATA[ Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 2 (2024) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
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DOI: 10.32486/aksi.v9i2.685
<![CDATA[This study examines the impact of Accounting Information Systems (AIS) on financial reporting quality in Indonesian retail firms while examining the moderating influence of internal control and user capability. Data from 110 employees in the accounting and finance departments of MSME-scale retail companies in Jakarta were analyzed using SEM-PLS. The findings underscore the significant role of AIS in enhancing financial reporting accuracy, timeliness, and completeness, thereby ensuring reliability and regulatory compliance. Moreover, internal control mechanisms were found to moderate AIS effects, safeguarding assets and enhancing operational efficiency within retail firms. Additionally, user capability emerged as a crucial moderator, influencing data interpretation and reporting timeliness. The study emphasizes the pivotal contribution of AIS to improving financial reporting quality in Indonesian retail contexts. Theoretical implications validate AIS's significance in financial reporting, while practical implications stress the importance of effective AIS implementation for retail firms. Future research avenues could explore additional factors impacting reporting quality and conduct cross-sector studies on AIS effects for a comprehensive understanding.]]>
