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Competitive Jurnal Akuntansi dan Keuangan
Published by Universitas Muhammadiyah Tangerang
ISSN : 2615255X     EISSN : 2549791X     DOI : http://dx.doi.org/10.31000/
Core Subject : Economy,
Economics, Econometrics & Finance
Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen Keuangan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 283 Documents
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PERAN KEBIJAKAN DIVIDEN MEMEDIASI LEVERAGE DAN EARNING PER SHARE TERHADAP RETURN SAHAM Astuti, Indri Puji; Faizah, Erna Nur; Lailiyah, Elliv Hidayatul
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11979

Abstract

This study aims to determine the dividend policy mediates leverage and earnings per share on stock returns in the LQ-45 Index Company for the 2016-2022 Period. This type of research is quantitative research using secondary data. The population in this study were LQ-45 Index Companies for the 2016-2022 Period. The sampling technique used purposive sampling so that 12 companies were obtained as samples. This study uses path analysis and sobel test with tools in the form of SPSS (Statistical Package for Social Science) computer software. The results of this study indicate that leverage has a negative effect on dividend policy, earning per share has no effect on dividend policy, leverage and earning per share have no effect on stock returns, dividend policy has no effect on stock returns, while dividend policy does not mediate leverage and earning per share on stock returns.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN STRUKTUR MODAL TERHADAP MANAJEMEN RISIKO DI PERUSAHAAN FINTECH (2020-2022) dhelniati, fheni; Suriyanti, Linda Hetri; Putra, M Yoan Eka
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11904

Abstract

Penelitian ini bertujuan untuk memperlihatkan pengaruh faktor-faktor tertentu terhadap manajemen risiko pada perusahaan Fintech di Indonesia. Dalam era five point o (5.0), Fintech telah mengubah lanskap industri keuangan dengan memberikan inovasi baru dalam layanan keuangan seperti transaksi pembayaran dan peminjaman online. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan tahunan perusahaan Fintech yang terdaftar di Otoritas Jasa Keuangan (OJK) dari tahun 2020 hingga 2022. Variabel independen yang diteliti meliputi ukuran perusahaan, profitabilitas, dan struktur modal, sedangkan variabel dependen adalah manajemen risiko. Metode analisis data menggunakan uji regresi linier berganda untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan struktur modal memiliki pengaruh positif yang signifikan terhadap pengungkapan manajemen risiko, sementara profitabilitas tidak memiliki pengaruh signifikan. Temuan ini memberikan wawasan penting bagi perusahaan Fintech dalam mengelola risiko dan meningkatkan transparansi informasi kepada para stakeholder.
KEBIJAKAN MONETER DAN STABILITAS MATA UANG RUPIAH BANK INDONESIA DALAM MENGHADAPI TANTANGAN EKONOMI GLOBAL rismanto, rismanto; Latif, Abdul
COMPETITIVE Vol 8, No 1 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i1.11793

Abstract

Kebijakan moneter dan stabilitas mata uang adalah aspek penting dalam menjaga kesehatan ekonomi suatu negara, terutama dalam konteks globalisasi ekonomi yang semakin terintegrasi. Penelitian ini bertujuan untuk menyelidiki peran kebijakan moneter dalam menjaga stabilitas mata uang dan dampaknya terhadap kesehatan ekonomi Indonesia. Dengan menggunakan pendekatan penelitian campuran yang melibatkan tinjauan literatur mendalam, analisis data statistik, dan pendekatan studi kasus, penelitian ini menyoroti peran krusial Bank Indonesia dalam merumuskan dan melaksanakan kebijakan yang tepat untuk mengatasi tantangan ekonomi, terutama dalam menjaga stabilitas nilai tukar Rupiah dan mengendalikan inflasi. Hasil penelitian ini menunjukkan bahwa implementasi kebijakan ekonomi yang efektif dan peningkatan koordinasi antarlembaga menjadi kunci dalam mendukung pertumbuhan ekonomi yang berkelanjutan. Dengan demikian, penelitian ini memberikan pemahaman yang komprehensif tentang peran kebijakan moneter dalam mempromosikan kemakmuran ekonomi di Indonesia serta menawarkan rekomendasi untuk meningkatkan ketahanan ekonomi Indonesia di tengah ketidakpastian ekonomi global.
STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING Nasihin, Ihsan; Purwandari, Dian; Lasmini, Lilis; Kartika, Erawati; Andriansyah, Hendri Nur
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12816

Abstract

One of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SPT
THE IMPACT OF WORK ENVIRONMENT, JOB MARKET FACTORS, AND FINANCIAL REWARDS ON CAREER INTEREST AS A TAX CONSULTANT Wadu, Adinda Violetta Caroline; Hidayat, Vinny Stephanie
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.12805

Abstract

The purpose of this study is to examine how career interest in tax consulting is influenced by financial rewards, job market factors, and work environment. All students enrolled in Maranatha Christian University's S1 Accounting Study Program make up the study's population. Explanatory research is the methodology employed in this study. In sampling, purposeful sampling is employed. Thirty respondents were selected from the circulated questionnaire and used as research samples. SPSS was used to process the data. The T-test, or multiple linear regression analysis, is a method used to test hypotheses. The study's findings indicated that while work environment had an impact on career interest as tax consultants, financial and job market awards had little effect
PROFITABILITY DRIVERS: AN IN-DEPTH ANALYSIS OF HEALTH INDUSTRY COMPANIES Mubarok, Faizul; Kurnia, Muhammad Irfan; Mutiara, Laila; Prakoso, Yoga Dwi
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.10495

Abstract

This research examines the influence of liquidity, activity, interest rate, and firm value variables on the profitability of healthcare companies listed on the Indonesia Stock Exchange. Employing purposive sampling, the study chose eight healthcare companies as its sample from 2018 to 2022. Data analysis was carried out by applying a fixed effect model. The results showed that two variables, namely asset turnover (activity ratio) and interest rates, have a significant influence on the profitability of companies in the healthcare sector. However, the variables of current ratio (liquidity) and firm value have yet to be proven to influence the level of profitability of these companies significantly. This finding implies that managers of companies in the healthcare sector need to pay attention to these factors in managing finances and increasing profitability. Improving efficiency in asset utilization and a better understanding of interest rate conditions can be effective strategies. Meanwhile, liquidity and firm value do not significantly impact profitability, which may provide additional insights for managerial decision-making in this sector.
LEVERAGING EXCEL AS RESOURCE: BOOSTING THE FINANCIAL REPORTING PROFICIENCY OF SHARIAH ACCOUNTING Nadilla, Trie
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13263

Abstract

In higher education, studying theory alone is not enough, but also requires experience and developing skills needed in the world of work. So it is hoped that graduates will be able to compete in the world of work. Including in the world of the accounting profession. The accounting profession is closely tied to the business environment because they play a very active role in economic activities. The demand for computerized practical skills is something that is non-negotiable for the skills of graduated. one learning medium is to provide guidance and training on how to present computerized financial reports by utilizing the pivotable function of the Microsoft Excel accounting program. The results of the Forum Discussion Group (FGD) suggest that students majoring in sharia accounting are able to master accounting information applications, at least Excel software.  The method used in this research is an experimental method. pre-experimen.t The experiment was carried out using a one group pretest-posttest design. The research results show differences in the capacity of sharia accounting students in making financial reports before and after studying Excel accounting. This means there is influence on increasing the capacity of sharia accounting students at the Faculty of Islamic Economics and Business.
REBUILDING CORPORATE REPUTATION THROUGH FINANCIAL SIGNALING: THE MEDIATING ROLE OF PERFORMANCE IN CSR, TAX, AND COMPETITIVE STRATEGY sari, petty aprilia; Hidayat, Imam; Goenawan, Yohanes August
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.14902

Abstract

The aim of this research is to investigate environmental issues that have a direct bearing on a Corporate reputation. The company's interest in and participation in social investments, such as Corporate Social Responsibility Disclosure, is one of them. 69 Manufacturing Companies with a listing period of 2020–2022 were selected as samples out of a total of 416 listed on the Indonesia Stock Exchange. Panel data regression analysis is the analysis technique that is applied. This study finds that Corporate Financial Performance is shaped by the interplay of CSR disclosure, tax compliance, and competitive advantage, and that the Corporate Reputation variable is jointly impacted by these independent variables. These findings clarify that businesses who demonstrate environmental concern disclosure combining the The application of CSRD can enhance financial performance, making other elements like competitive advantage and tax compliance more valuable in relation to the overall worth of the business. This study contributes to the corporate reputation literature by validating the mediating role of financial performance on tax and strategic factors
FACTORS THAT AFFECT MOTOR VEHICLE TAXPAYER COMPLIANCE Fauzan, Iqbal Rafikhul; Hidayat, Vinny Stephanie
COMPETITIVE Vol 9, No 2 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i2.13932

Abstract

The purpose of this study is to investigate how E-SAMSAT and tax penalties affect motor vehicle taxpayer compliance. All enrolled students in the Accounting Study Program at Maranatha Christian University make up the study's population.  Thirty-one responders were found based on the questionnaire distribution findings.  Explanatory research is the methodology employed.  Researchers utilize a sample technique called purposeful sampling.  SPSS 25 was used to test the data.  T-tests, f-tests, validity testing, reliability tests, and traditional (classical) assumption tests are among the data analysis techniques used.   The results of the study showed that E-SAMSAT had an effect on motor vehicle taxpayer compliance, while tax penalties had no effect.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE Rosyida, Riska Ainur; Wicaksono, Achmad
COMPETITIVE Vol 9, No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.

Page 28 of 29 | Total Record : 283

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