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All Journal Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Media Akuntansi Perpajakan
Sirait, Swanto
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Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Koneksi Politik dan Tarif Efektif Pajak terhadap Kinerja Keuangan dengan Pergerakan Harga Saham sebagai Pemoderasi Sirait, Swanto
Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i1.5007

Abstract

The purpose of this study is to analyze the effect of political connections and effective tax rates on financial performance by moderating stock price movements. The research was conducted in the food and beverage sector which is listed on the Indonesia Stock Exchange. The analytical method used is Multiple Regression analysis accompanied by a moderating effect. The research data was obtained from the Indonesia Stock Exchange website www.idx.co.id which took the financial statements of companies in the food sector from 2015-2019. The results of the study prove that political connections have a significant effect on financial performance. Stock price movements are able to moderate the influence of political connections on company performance. Meanwhile, the effective tax rate has no effect on the company's performance. Stock price movements are not able to moderate the effect of the effective tax rate on company performance.Keywords: Political Connection, Effective Tax Rate, Financial Performance, Stock Price Movement.
Pengaruh Leverage, Pertumbuhan Perusahaan dan Kepemilikan Managerial terhadap Nilai Perusahaan dengan Enterprise Risk Management sebagai Pemoderasi Sitorus, Frangky Yosua; Hulu, Indira Daryn; Sirait, Swanto
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8991

Abstract

This research aims to examine the influence of leverage, company growth, and managerial ownership on company value. The company value in this study is measured using the Tobin's Q method. The data used in this research is secondary data sourced from the annual reports of energy sector companies listed on the Indonesia Stock Exchange (BEI), with Enterprise Risk Management (ERM) as a moderating variable for energy sector companies listed on the Indonesia Stock Exchange (BEI) during the period of 2022–2024. Data was obtained through purposive sampling of 35 energy sector companies with a total of 105 observations. The results of the study indicate that company growth has a positive and significant effect on company value, while leverage and managerial ownership do not have a significant effect. Enterprise Risk Management does not appear to strengthen the influence of leverage or managerial ownership on firm value, but weakens the influence of company growth on firm value. This research makes an important contribution to understanding the role of ERM as a moderator in the influence of financial variables and ownership on firm value, particularly in the dynamic and risky energy sector. These findings support trade-off, signaling, and agency theories, and highlight the importance of corporate risk management for the sustainability of firms in the energy sector
Pengaruh Literasi Akuntansi, Literasi Perpajakan, dan Literasi Digital Terhadap Minat Bekerja di Kantor Akuntan Publik Dengan Growth Mindset Sebagai Pemoderasi Tambun, Sihar; Naftali, Jeannike; Sitorus, Frangky Yosua; Sirait, Swanto; Sitorus, Riris Rotua
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9001

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi akuntansi, literasi perpajakan, dan literasi digital terhadap minat bekerja di Kantor Akuntan Publik dengan growth mindset sebagai variabel pemoderasi. Profesi akuntan publik memiliki peran penting dalam sistem keuangan negara, namun masih terbatas jumlah tenaga profesional di bidang ini dibandingkan dengan kebutuhan pasar. Meskipun profesi ini identik dengan lulusan Sarjana Akuntansi, terdapat sejumlah faktor yang mempengaruhi minat mahasiswa untuk bekerja di Kantor Akuntan Publik, seperti pengakuan profesional, penghargaan finansial, dan lingkungan kerja. Literasi dalam akuntansi, perpajakan, dan digital diyakini dapat meningkatkan minat bekerja di profesi ini. Literasi akuntansi membantu individu dalam pengelolaan keuangan dan pengambilan keputusan keuangan yang bijak, literasi perpajakan meningkatkan pemahaman terhadap kewajiban perpajakan, sedangkan literasi digital mendukung transformasi digital yang mempermudah pekerjaan dalam sektor keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan analisis regresi untuk menguji hubungan antara ketiga bentuk literasi tersebut dan minat bekerja, serta peran moderasi growth mindset. Hasil penelitian diharapkan memberikan wawasan tentang bagaimana faktor-faktor tersebut mempengaruhi minat bekerja di Kantor Akuntan Publik, serta bagaimana growth mindset dapat meningkatkan pengaruh literasi terhadap keputusan karier mahasiswa di bidang akuntansi. Penelitian ini berkontribusi dalam memperkaya literatur terkait dengan profesi akuntan publik dan memberikan rekomendasi untuk meningkatkan minat bekerja di sektor ini melalui pengembangan literasi yang relevan
Co-Authors Hulu, Indira Daryn Naftali, Jeannike Riris Rotua Sitorus Sihar Tambun Sitorus, Frangky Yosua