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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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Sustainability Report and Financial Performance Desy Purwasih; Asih Handayani
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.p8-18

Abstract

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.
Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Juli Ismanto; Listiya Ike Purnomo; Yenni Cahyani; Ahmad Rifai; Endang Ruhiyat
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.p86-104

Abstract

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
The Effect of CAR, FDR, NPF and BOPO to Return on Equity Rani Aprilia; Banu Witono
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.p9-33

Abstract

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND COMPANY CHARACTERISTICS ON EARNINGS PERSISTENCE Aida Afriyanti; Putri Nurmala; Akhmad Sigit Adiwibowo
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.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
THE INFLUENCE OF STANDARD UNDERSTANDING OF GOVERNMENT ACCOUNTING, EXPERIENCE AND USE OF TECHNOLOGY ON THE PERFORMANCE OF BPK INSPECTORS REPRESENTATIVE OF RIAU PROVINCE DURING THE COVID-19 PANDEMIC Sanusi Ariyanto
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.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
ANALYSIS FRAUDULENT FINANCIAL STATEMENT WITH ELEMENT STATEMENT ON AUDITING STANDARDS (SAS) NO. 99 Yadi Cahyono; Putri Nurmala
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.p196-206

Abstract

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
EARNING PERSISTENCE FROM OPERATIONAL CASH FLOW, EARNINGS MANAGEMENT, AND DEBT POLICY Cika Febriani; Amrie Firmansyah
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.p149-163

Abstract

This study examines operating cash flow, earnings management, and debt policy on earnings persistence. This study employs a quantitative method approach. The research data is sourced from the financial statements of companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period 2016 to 2020. The research data is sourced from www.idx.co.id, www.idnfinancials.com and the company's official website. Based on purposive sampling, the total research sample was 145 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. The results suggest that operating cash flow and debt policy are negatively associated with earnings persistence, while earnings management is not associated with earnings persistence. This research indicates that the Indonesia Financial Services Authority is to improve policies related to the financial reporting integrity of Indonesia-listed companies. In addition, the Authority needs to increase supervision over manager policies that can harm the interests of shareholders to improve corporate governance.
Profitability Analysis and Asset Structure Against Company Value with Intellectual Capital as Moderation Oktaviani, Retno Fuji
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.
The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence Afriyanti, Aida; Nurmala, Putri; Adiwibowo, Akhmad Sigit
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.p164-173

Abstract

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 – 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 – 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
Sustainability Report and Financial Performance Purwasih, Desy; Handayani, Asih
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.p8-18

Abstract

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.

Page 11 of 31 | Total Record : 303

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