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INDONESIA
EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 303 Documents
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The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness Imam Hidayat; Reza Aini Ellyana
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p16-25

Abstract

The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.
Factors of Affecting Tax Avoidance in The Property and Real Estate Sector 2017-2020 Wati Yaramah; Nur Alvisyahri Nazila
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p26-44

Abstract

Tax avoidance is a legal strategy used by taxpayers to decrease their tax liabilities, safely and without violating tax laws. But the reality is that many taxpayers deviate from the rules to carry out this tax avoidance. The goal of the research is to gather empirical evidence on tax avoidance profitability, leverage, capital intensity, and institutional ownership. The population in this study is a real &estate property sector company listed on the Indonesia Stock Exchange for 2017 - 2020. The sample selection technique uses purposive sampling and obtained by 9 companies with a time of 4 years so that 36 samples were observed. The data analysis model in this study is regression of panel data using Eviews Software 11.0. The results showed that profitability, leverage, capital intesity and institutional ownership had simultaneous influences on tax avoidance. Studies indicate institutional ownership has a negative and significant impact on tax avoidance. Capital intensity has a positive impact on tax avoidance, while profitability and leverage have no effect on tax avoidance.
The Influence of Risk Management and Growth Strategies on Financial Performance Rahma Wiyanti; Siti Hailatul Fikriyah
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p45-59

Abstract

This research examines risk management and growth strategies on the performance of financial the banks are listed on the Indonesia Stock Exchange. The general research objective is to ascertain the effect of risk management and growth strategies on the optimal performance of financial the Indonesian banks. Credit risk management is considered to play a role in minimizing the emergence of bad loans because bank loans have the aim of increasing profits and have triggered the emergence of bad loans in Indonesian banks due to improper management. It is hoped that this research will help improve bank viability, and risk management expected to reduce unemployment, as well as help, prevent the social evils that accompany it. This study uses financial performance as measured by ROA, risk management uses ratio to measure credit risk by Non-Performing Loans (NPL) and the bank’s performance ratio to assess bank liquidity in meeting the needs of funds withdrawn by the public in the form of deposits, saving or demand deposits is Loan to Deposit Ratio (LDR) as well as growth strategies. The company's growth strategies are one of the managerial efforts to increase the company's competitive position in the industry. The growth strategies are measured by revenue growth expressed as a percentage. This study uses secondary data, so all data needs are obtained from relevant secondary sources. This test has a sample data of 110 sample data for 5 periods. The technique of analysis used is multiple linear regression using the eViews-9 program. The results showed that risk management as proxied by NPL and LDR as well as growth strategies simultaneously affected financial performance. While partially NPL and sales growth have an impact on financial performance. Meanwhile, LDR has no effect on financial performance.
The Influence of Profitability, Company Size and Leverage on Company Value Imam Hidayat; Dwi Setia Wati
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p60-71

Abstract

This study aims to explain the significance of the effect of profitability, company size and leverage partially on the value of property companies listed on the IDX. This study took a sample of 10 companies during the research period, namely 2018-2020 using the purposive sampling method with the criteria of sub-food & beverage manufacturing companies listed on the IDX during the 2018-2020 period . Sources of data used in this study is secondary data. Multiple linear regression is a data analysis technique used in this study. After testing, the results obtained that profitability and leverage partially have a significant effect on firm value, while the variable firm size does not affect the value of the company.
The Effect of Credit Development and Interest Income on Profits at Bank bjb Agus Yudianto; Meddy Nurpratama
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p111-124

Abstract

The economic activity of a country is inseparable from the traffic of money payments, where the banking industry plays a very strategic role, it can be said to be the lifeblood of the economic system, banks have the main function as an intermediary service with their main activities collecting funds from the public and channeling them back to the public and also as the center of a complex financial structure both nationally and internationally, where the objective is to support the implementation of national development. Identify problems that will be discussed further are as follows: How is the development of credit in 2012-2018 at bank bjb, How is the development of interest income in 2012-2018 at bank bjb, How is the development of profit in 2012-2018 at bank bjb, How is the influence of credit development on profits in 2012-2018 bank bjb, How is the influence of the development of interest income on profits in 2012-2018 at bank bjb. Given this problem to solve the problem between the effect of credit development and interest income on earnings, the researcher uses a simple regression coefficient
The Effect of Credit Risk And Efficiency on Bank Performance in Indonesian Banking: With Liquidity as A Mediation Variable Vivi Iswanti Nursyirwan; Melina Sari Dewi
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p126-140

Abstract

Bank performance is important in the stability of a country. If a bank's financial performance is poor, it will have an impact on channeling funds to who need funds and will hinder the economy of a country. Therefore, this research was conducted to examine the factors that influence bank performance. This research has developed novelty that is of from research before with the use of an intermediary variable is Liquidity. This research uses secondary data in the form quarter time series from 2013 to 2019. The population and samples in this study are 41 conventional banks. The sampling technique used is exhaustive sampling method. The data analysis technique used is Path Analysis and Sobel Test to measure Intervening variables. The results of research on substructure I that partially Credit Risk and Efficiency have a negative and significant effect on Bank Performance, while the level of Liquidity has no effect on Bank Performance. In substructure II, Credit Risk and Efficiency do not affect the Liquidity Level. For the path analyze results in this research using the single test, it is found that the liquidity level does not interfere in the effect of credit and efficiency on bank performance.
The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion Dea Annisa; Tri Utami; Dila Angraini
EAJ (Economic and Accounting Journal) Vol 5, No 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p72-85

Abstract

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
The Effect of Audit Opinion and Audit Committee on Audit Delay with The Reputation of The KAP as Moderating Akmalludin Umami; Zulfa Rosharlianti
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p141-154

Abstract

This study aims to determine whether the Audit Opinion and the Audit Committee will affect the Audit Delay. And whether the KAP's reputation is able to moderate the Audit and Audit Committee's Opinion on Audit Delay. This study also involves independent variables, namely Audit Opinion and the Audit Committee. And also involves a moderating variable, namely the reputation of the hood. The type of research used in this research is associative research with a quantitative approach. The data collection technique in this study is secondary data with data collection methods, namely documentation. The study was conducted on 40 property and real estate sector companies listed on the Indonesia Stock Exchange in 2016-2020. Based on the test results, it proves that the Audit Opinion and the Audit Committee have a simultaneous effect on Audit Delay. This study also proves that audit opinion can affect audit delay, while audit committee has no effect on audit delay. This study also shows the results that the reputation of the company is able to moderate audit opinion on audit delays. The reputation of the KAP is not able to moderate the influence of the audit committee on the audit delay.
Effect of Audit Quality, Geographic Diversification, Industry Diversification, Ownership Structure, and Audit Engagement Period on Earnings Management Tia Maudi Prastitasari; Effriyanti Effriyanti
EAJ (Economic and Accounting Journal) Vol 4, No 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p155-169

Abstract

This research is quantitative research with the descriptive method, the data used are secondary data in the form of financial reports that contain numbers and then tested and describe or provide an overview of these results. This study aims to see the effect of audit, geographic diversification, industry diversification, ownership structure, and audit engagement period on earnings management in manufacturing companies listed on the IDX for the 2017-2019 period. The population in this study were 118 companies. The sampling technique used purposive sampling and obtained 18 companies with a research period of 3 years (2017-2019) in order to obtain 54 sample data. The results showed that audit quality had a negative and significant effect on management earnings, geographic diversification had no effect on management earnings, industry diversification had no effect on earnings management, ownership structure, both institutional ownership and managerial ownership had no effect on earnings management, and audit tenure had a positive effect. and significant to earnings management. Simultaneously audit quality, geographic diversification, industry diversification, ownership structure and audit engagement period have a joint influence on earnings management in manufacturing companies listed on the IDX in 2017-2019.
Profitability Analysis and Asset Structure Against Company Value with Intellectual Capital as Moderation Retno Fuji Oktaviani
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p1-7

Abstract

This study aims to analyse the effect of profitability and Asset Structure on the Value of Companies with Intellectual Capital as Moderation of Empirical Studies on Manufacturing Companies in the Food and Beverage Industry Sub-Sector Listed on the Indonesia Stock Exchange for the 2016-2020 Period. The total population are 32 companies, and the sampling technique with purposive sampling collected sample was 16 companies. This research used analysis multiple linear regression with moderation variable. Statistical software for calculated data is Rstusio. The results showed that profitability and asset structure proved to have an influence on firm value. Variable intellectual capital moderating has also been shown to have a moderate effect on profitability and asset structure on firm value.

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