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All Journal JURNAL MANAJEMEN (EDISI ELEKTRONIK) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Journal of Accounting, Management and Islamic Economics
Sparta
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Bimantoro, Harley Bayu; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Tax avoidance is an act of tax savings that is within the scope of tax law in accordance with the law. Capital Intensity (CIR), Profitability (ROA), and Leverage (Debt Ratio) are used as independent variables in this study, which are thought to have an impact on tax avoidance (Tax Avoidance) as the dependent variable. This research will be conducted on manufacturing companies in the goods and consumption sectors that have been listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Company data is obtained by accessing the Indonesian Stock Exchange website. Sampling in this research used purposive sampling technique. The number of samples is 50 companies with a total of 250 observations. The data in this study were analyzed using multiple linear analysis techniques. The results of this study indicate that the Capital Intensity variable not has a negative effect on Tax Avoidance, the Profitability variable not has a negative effect on Tax Avoidance and the Leverage variable has a negative effect on Tax Avoidance.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19 Gernadi, Rikeliani; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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This study aims to determine the effect of Earning Per Share and Managerial Ownership on Stock Returns with the Covid-19 Pandemic as moderating variables for independent variables.The research sample consisted of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used was descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study state that Earning Per Share has a positive effect on Stock Return, Managerial Ownership has a positive effect on Stock Return, the Covid-19 Pandemic does not affect Earning Per Share on Stock Return, the Covid-19 Pandemic does not affect Managerial Ownership on Stock Return. The results of the study have implications for the company to increase the value of Earning Per Share by preparing strategies and increasing managerial ownership where this will encourage investor confidence to invest in the company.
PENERAPAN ENTERPRISE RISK MANAGEMENT (ERM) DALAM TRANSFORMASI ORGANISASI PENGELOLA TABUNGAN PERUMAHAN Puspita, Santi; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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This study aims to analyze the implementation of BP Tapera's Enterprise Risk Management. This type of research is descriptive using qualitative and quantitative data obtained from primary and secondary data. Primary data were obtained by interviewing with purposive sampling at the job level KDK and BP Tapera’s Team Leader. Secondary data were obtained from the BP Tapera Strategic Plan, RKAT 2020 and supporting documents. Data analysis using the ERM framework, balanced scorecard, the ratio of Operating Costs to Operating Income (BOPO) and sensitivity analysis using crystall ball software. The results showed that: (1) The risks with the high risk category faced by BP Tapera were ineffective budget planning processes and the transfer of ex-Bapertarum funds was not according to the plan (2) The risk of an ineffective budget planning process has a significant impact on the achievement of strategic objectives, the availability of tools development and implementation of good governance with an efficient BOPO ratio and the risk of transferring ex-Bapertarum funds that are not in accordance with the plan has a moderate impact on strategic goals comprehensive, integrated, consistent, accountable, transparent and sustainable (3) Priority handling to minimize the risk of Ineffective Budget Planning Process, namely organizational design and completeness of gov ernance, preparation of physical infrastructure needs, implementation of Information Technology Systems to support services and operations, internal and external policies and regulations of BP Tapera, planning and ratification of RKAT , the design of the operating model for operations, and assessment and recruitment of human resources. Meanwhile, the priority of risk mitigation is to minimize the risk of Transfer of Funds Not according to Planning, namely the transfer of funds from former Bapertarum-PNS to BP Tapera, return of participant savings, and Migration & updating of membership data.
Analysis Of Factors Influencing Timeliness In Submission Of Company Financial Reports In Manufacturing Companies In The Consumer Goods Industry Sector On The Indonesia Stock Exchange Sparta; Indriana , Wanda Cantikaputri
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 11 No. 3 (2025): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v11i3.851

Abstract

The purpose of this research is to test and analys the effect of leverage (DER), liquidity (Current Ratio), company age, and company size on the timeliness of financial reporting among manufacturing companies in the consumer goods sector, specifically in the food and beverage subsector, listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A total of 150 sample data were obtained from secondary sources in the form of annual financial reports of food and beverage sector companies listed on the IDX for the period 2019-2023. The testing method in this research used logistic regression analysis, supported by the SPSS software version 30.0. Based on the logistic regression analysis, the results show that leverage and liquidity variables have a significant negative impact on the timeliness of financial reporting, while company age and company size variables do not affect the timeliness of financial reporting.
The Impact of Credit Risk, Capital Adequacy, Liquidity, and Efficiency on Return on Assets in Indonesian Banking Sparta; Safhira, Aura Nanda
Jurnal Manajemen Vol. 17 No. 1 (2026): Inpress Edisi Februari 2026 Jurnal Manajemen (Edisi Elektronik)
Publisher : UPT Jurnal & Publikasi Ilmiah SPs Universitas Ibn Khaldun Bogor

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Abstract

This study aims to determine the effect of credit risk, capital adequacy, liquidity and efficiency on return on assets of banks in Indonesia with the control variable bank size. This research was conducted at Conventional Commercial Banks listed on the Indonesia Stock Exchange for the period 2019 to 2023. The research population is the annual report of conventional banks in Indonesia so that the number of samples obtained is 37 banks using purposive sampling method. The analysis method used is data panel analysis. The results showed that credit risk has no effect on return on assets, capital adequacy has no effect on return on assets, liquidity has a significant positive effect on return on assets, efficiency has a significant positive effect on return on assets and bank size has an effect on return on assets. The managerial implications of this study indicate that despite increased credit risk, banks in Indonesia can still maintain profitability through strengthening risk management, optimizing capital utilization, balanced liquidity management, improving operational efficiency, and strategically managing bank size growth. The novelty of this research lies in its use of the most recent period covering the pandemic and recovery phase, as well as the integration of key banking indicators into a comprehensive empirical model. Managerial implications highlight the need for strengthening liquidity management, enhancing operational efficiency, and optimizing bank scale to maintain profitability in a dynamic economic environment.
STRUKTUR KEPEMILIKAN DAN KINERJA PERBANKAN Sparta; Mahdiyah, Sarah Hani
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

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Abstract

This study focuses on research of relationship between ownership structure and banking performance and to know if GCG as moderation variable can strengthen their relationship. This study is using panel data covering 5 years from 32 banking firms listed in Bursa Efek Indonesia. The result shows that managerial ownership and institutional ownership are significant determinants of banking performance. However, this study do not find a significant relationship between government ownership and banking performance. Other than that, GCG as moderation variable can strengthen the relationship between managerial ownership and institutional ownership to banking performance but cannot strengthen the relationship between government ownership and banking performance.
PENGARUH KOMPENSASI DIREKSI DAN EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) TERHADAP KINERJA PERUSAHAAN (Studi pada Consumer Goods Go Public yang Terdaftar di Bursa Efek Indonesia) Periode 2013 – 2017 Talohanas, Septiana Sisca Mariana; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De
Publisher : Ibs Press

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Abstract

Company performance is one measure of company success that is the result of all activities and activities of the company. Good company performance is reflected in its financial statements. So that the main users of the company's financial statements such as company management and investors can use this information to make the right decisions and policies. This study began from 2013 to 2017. The method used in this study is Multiple Regression Analysis, T Test with a significance level of 5% and processed using EViews 9.1. The results of this study indicate that partially the Compensation of Directors and ESOP does not have a significant positive effect on company performance. Meanwhile Company Size and Leverage have a significant influence on company Performance. The results of this study have implications for management, supervision, and academics namely the need to consider Directors' Compensation, ESOP, Company Size and Leverage.
Co-Authors Bimantoro, Harley Bayu Gernadi, Rikeliani Indriana , Wanda Cantikaputri Mahdiyah, Sarah Hani Safhira, Aura Nanda Santi Puspita Talohanas, Septiana Sisca Mariana