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All Journal Jurnal Akuntansi dan Keuangan (JAK) International Journal of Business and Applied Economics (IJBAE)
Liza Alvia
University of Lampung
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR INSTITUSIONAL YANG BERPENGARUH PADA NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN STARTUP DI NEGARA-NEGARA ASEAN Retno Yuni Nur Susilowati; Liza Alvia; Neny Desriani
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1950

Abstract

This research is motivated by the phenomenon of many start-up companies developing in ASEAN countries. This research aims to examine what factors can guarantee the success of startup companies, as assessed by financial performance and firm value. This research includes the variables of investor protection and capital market development as factors that influence the financial performance and firm value of startup companies in ASEAN countries. The data used is startup companies in ASEAN, namely Singapore, Indonesia, and Malaysia. The research data is in the form of financial reports of these companies for the last 5 years (2017-2021). The dependent variables in this research are financial performance (measured by return on invested capital and return on equity) and firm value as measured by Tobin's Q. The results of hypothesis testing show that statistically H1a is supported, meaning that investor protection in a country has a positive effect on the financial performance of startup companies. , whether measured by ROIC or ROE. Next, statistically H1b is supported, meaning that investor protection at the country level has a positive effect on the value of startup companies, as measured by Tobin's Q. Hypothesis testing also shows that statistically H2a is not supported, meaning that the development of a country's capital market has no effect on the company's financial performance. startups. Finally, the test shows that statistically H2b is not supported because capital market developments affect firm value in the opposite direction.
The Effect of Profit Behavior and Tax Aggressiveness After The Impelementation of PSAK 73: Literature Review Estin Zahwa Aulia; Liza Alvia
International Journal of Business and Applied Economics Vol. 3 No. 2 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i2.8330

Abstract

This article aims to present a literature review related to research that discusses the impact of the implementation of PSAK 73, especially on profit behavior and tax aggressiveness. PSAK 73 is a new regulation that was implemented effectively on January 1, 2020, so this change is still a hot issue to be discussed. This literature review contains articles from 2018 to 2023. This article shows that there are still differences in results related to profit behavior, which shows an increase and decrease in profits. Meanwhile, for tax aggressiveness behavior some studies show influence and some show no effect on the level of tax aggressiveness.
Co-Authors Estin Zahwa Aulia Neny Desriani Retno Yuni Nur Susilowati