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Journal of Economic, Bussines and Accounting (COSTING)
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 25975226     EISSN : 25975234     DOI : https://doi.org/10.31539
Core Subject : Economy,
Economics, Econometrics & Finance
COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. Economics: Public Economics, International Economics, Development Economics, Monetary Economics, Financial Economics, Game Theory. Business: Finance, Marketing, Human Resource Management, Strategic Management, Operations, Entrepreneurship, and Ethics. Accounting: Public Sector Accounting, Taxation, Financial Accounting, Management Accounting, Auditing, and Information Systems. The mentioned areas above are just indicative, the Board of Editors is in principle welcoming rigorous articles that encompass scientific economics, Bussines and accounting fields on Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 4,250 Documents
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Pengaruh Return On Asset (ROA) Dan Capital Adequecy Ratio (CAR) Terhadap Harga Saham Pada PT. Bank BTPN Syariah Tbk Tahun 2018 – 2022 Ferry Ardiansyah Harahap; Riyan Pradesyah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9116

Abstract

Penelitian ini bertujuan untuk mengeksplorasi Return On Asset (ROA), Capital Adequacy Ratio (CAR), dan Harga Saham di PT. Bank BTPN Syariah. Tujuannya adalah untuk menilai sejauh mana pengaruh ROA dan CAR terhadap harga saham BTPN Syariah. Penelitian ini menggunakan data time series yang diperoleh dari laporan keuangan yang dipublikasikan oleh Bank BTPN Syariah, dengan periode pengamatan dari tahun 2018 hingga 2022. Metode penelitian yang digunakan adalah kuantitatif dengan menggunakan alat analisis SPSS. Hasil penelitian menunjukkan bahwa secara simultan, ROA (X1) dan CAR (X2) berpengaruh positif dan signifikan terhadap harga saham Bank BTPN Syariah (Y), sebesar 26,4%.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Dengan Kualitas Audit Sebagai Variabel Moderasi Bella Refiana Wulandari; Maria Goreti Kentris Indarti; Jacobus Widiatmoko
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9120

Abstract

The main objective of this research is to analyze the impact of business responsibility and audit quality on tax aggressiveness. This research also investigates the role of audit quality as a moderating variable in the relationship between corporate social responsibility and tax aggressiveness. This research uses information from manufacturing industries listed on the IDX for the 2020-2022 period. Based on purposive sampling procedures, information was obtained on 153 companies. Hypothesis testing was analyzed using moderated regression analysis (MRA). The analysis obtained shows that corporate social responsibility has a negative influence on tax aggressiveness. However, audit quality does not affect tax aggressiveness and the audit quality variable cannot moderate the negative relationship of business responsibility to tax aggressiveness. Roa and size as control variables also do not affect tax aggressiveness. Keywords: Tax Aggressiveness, Corporate Social Responsibility, Audit Quality, Profitability, Company Size
Pengaruh Institutional Ownership, Capital Intensity, Dan Ketidakpastian Lingkungan Terhadap Financial Distress (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018–2022) Adella Syabrinawati Putri; Ifan Wicaksana Siregar
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9121

Abstract

The company needs to maintain stability and business sustainability to compete in the business world and avoid the possibility of financial distress. This research aims to identify and analyze the influence of institutional ownership, capital intensity, and environmental uncertainty on financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018–2022. The population in this study consists of 225 manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2022. The sampling technique used is purposive sampling with a total sample of 140 companies and a 5-year observation period, resulting in a total of 700 samples. The data analysis technique employed is multiple linear regression analysis. The results of this study conclude that, partially, institutional ownership and environmental uncertainty do not affect financial distress, while capital intensity has a significant negative impact on financial distress. Simultaneously, institutional ownership, capital intensity, and environmental uncertainty do not affect financial distress. Keywords: Institutional Ownership, Capital Intensity, Environmental Uncertainty, Financial Distress
Pengaruh Motivasi, Lingkungan Kerja, Kemampuan, dan Stress Kerja terhadap Kinerja Karyawan pada Perusahaan Konstruksi di Jakarta Barat Nicholas Nicholas; Muhammad Rozali; Pudji Astuty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9123

Abstract

Jenis data pada analisis ini menurut sifatnya ialah kuantitatif sebab data berbentuk angka. Data sekunder adalah data yang digunakan pada penelitian ini yakni data keuangan tahunan perusahaan. Populasi dalam analisa ini ialah 101 pegawai dari bagian proyek PT. Wahana Multitron. Pada analisis ini, teknik simple random sampling digunakan, yaitu sampel diambil dari populasi yang tersedia. Penulis menggunakan teknik pengambilan sampel ini pada bagian proyek atau lapangan, dan mendapatkan data sebanyak 69 sampel. Metode analisa data pada analisa ini memakai Multiple Regression dan statistik deskriptif. Analisa data yang didapatkan pada analisis ini akan memakai program aplikasi SPSS 24. Hasil pengujian hipotesis menunjukan bahwa variabel motivasi lingkungan kerja dan kemampuan berdampak positif pada kinerja pegawai, dan beban kerja berdampak negatif pada kinerja pegawai.
Pengaruh Enterprise Risk Management, Kualitas Audit Eksternal, Dan ESG Disclosure Terhadap Nilai Perusahaan Rizki Widianto; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9125

Abstract

This research aims to empirically test the influence of Enterprise Risk Management (ERM), External Audit Quality, and ESG Disclosure on company value with company size and leverage as control variables. This type of research is quantitative causality research using secondary data. The population of this research is mining sector companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample taken for this research was 136 which was obtained from the purposive sampling method. The analytical method used is multiple linear regression analysis. The results of this research show that Enterprise Risk Management (ERM) and ESG Disclosure have a positive effect on company value, while External Audit Quality has no effect on company value. The implication of the results of this research is that disclosure of ERM by the company to investors increases the trust of investors and potential investors in the company. Then ESG Disclosure also has a very important role for companies because by highlighting their environmental, social and governance performance, companies can have a better image in the eyes of society in general. Keywords: Company Value, Enterprise Risk Management (ERM), External Audit Quality, ESG Disclosure
Pengaruh Karateristik Perusahaan Terhadap Pengungkapan Corporate Social Responsibility Nur Alif Tomy Pranoto; Kartika Hendra Titisari; Suhendro Suhendro
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9129

Abstract

Corporate Social Responsibility (CSR) is the social responsibility of a company towards society. In CSR practice, CSR has become an integral part in setting business goals and establishing company policies. Research testing and analysis of the influence of company age, company size, profitability and liquidity on Corporate Social Responsibility (CSR) disclosure. This research uses a purposive sampling method. The sample size is 125 samples or 25 financial sector companies that focus on banking which are listed on the Indonesia Stock Exchange for the 2018-2022 period. The data used is secondary data in the form of financial and sustainable reports with an analysis model, namely multiple regression analysis using SPSS version 25 software. The research results show that company age, company size and liquidity have a significant effect on Corporate Social Responsibility (CSR) disclosure. Meanwhile, profitability has no effect on disclosure of Corporate Social Responsibility (CSR). Keywords: CSR, company age, company size, profitability, liquidity
Pengaruh Green Accounting Terhadap Nilai Perusahaan Siera Fini; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9130

Abstract

This study aims to examine and analyze the effect of green accounting, green intellectual capital and carbon emission disclosure on firm value. This type of research is quantitative research using secondary data. The population in this study are companies in the energy and industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sample of this research is 441 obtained by purposive sampling method. The analytical method used is panel data regression analysis. The statistical tool used is SPSS. The results of this study show that green accounting have a positive effect on firm value, but green intellectual capital and carbon emission disclosure don’t have an effect on firm value. Keywords: Green Accounting; Green Intellectual Capital; Carbon Emission Disclosure; Firm Value
Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis Aisyah Maharani; Christina Dwi Astuti
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9133

Abstract

This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate that financial leverage has a positive effect on systematic risk. Then the results of linier regression analysis indicate that operational leverage and esg disclosure doesn't have any effect on systematic risk. Keywords: Systematic Risk, Esg Disclosure; Financial Leverage; Operating Leverage
Pengaruh Persepsi Harga, Citra Merek Dan Positif (Wom) Terhadap Keputusan Pembelian Lampu Led Dan Onderdil LED (Studi Pada CV. Fiotron Pijar Jaya) Rohmat Doni Arto; Alimuddin Rizal Riva'i
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9134

Abstract

This research was shown to identify what is the influence vof price perception, brand image, positive WOM with decision purchase LED lights and LED spare parts at CV.Fiotron Pijar Jaya, in the era of competition caused by the many new brands of LED lights and spare parts at various prices. Quantitative methods are used in research. Data were taken from questionnaires that were distributed manually using statement sheets to respondents and purposive sampling methods were applied here. Multiple linear regression analysis became the model adopted to test the hypothesis. SPSS statistical software version 23 is used as a means to process data. The targeted population is potential consumers and consumers who have the potential to buy LED products CV.Fiotron Pijar Jaya. This study proves the influence of price perception, brand image, positive (WOM) at CV.Fiotron Pijar Jaya customers' purchasing decisions significantly and positively. Keywords: price, brand, WOM, purchase decission
Determinan Tindakan Penagihan Aktif Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Karanganyar Elisa Nur Aziza; Kartika Hendra Titisari; Dimas Ilham Nur Rois
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9135

Abstract

Active tax collection action is a law enforcement action carried out by the Directorate General of Taxes so that Taxpayers pay off their tax arrears. This tax collection action also helps to secure tax revenues and prevent tax assessments from expiring. This research aims to test and analyze the effect of active tax collection actions in the form of letters of warning, forced letters, blocking of bank accounts, and confiscation of assets on the disbursement of tax arrears at KPP Pratama Karanganyar. The data used in this research is secondary data obtained from KPP Pratama Karanganyar. The sample used in this research was 100 taxpayers with the largest amount of tax arrears from 2018 to 2022. The data analysis technique used was descriptive statistical analysis and multiple linear analysis to test the research hypothesis. The results of this research show that letters of warning, letters of force, and confiscation of assets have an influence on the disbursement of tax arrears. Meanwhile, blocking bank accounts has no effect on disbursement of tax arrears. Keywords : Active Tax Collection Action; Disbursement Of Tax Arrears

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