EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
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.
Articles
303 Documents
<![CDATA[Capital Structure, Financial Performance, Investment Decision and Firm Value ]]>
<![CDATA[Liong, Harlina]]>;
<![CDATA[Uluputty, Nurdjana Fadjrin]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i1.y2024.p23-31
<![CDATA[This study aims to determine the effect of Capital Structure, Financial Performance, and Investment Decisions on Firm Value. Capital Structure is measured using the Debt to Equity Ratio (DER), Financial Performance is measured using Return On Assets (ROA), and Investment Decisions are measured using the Price Earning Ratio (PER). Meanwhile, firm value is measured using Tobin's Q. The population in this study are all infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The number of samples in this study was 9 companies obtained through purposive sampling, and sample data as much as 45 was obtained. This study's data type is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using Eviews 9 software. It showed that (1) Capital Structure has a significant effect on Firm Value, (2) Financial Performance has a significant effect on Firm Value, and (3) Investment Decisions have a significant effect on Firm Value.]]>
<![CDATA[Independent Commissioners, Inventory Intensity, Capital Intensity and Aggressiveness Tax ]]>
<![CDATA[Safitri, Cindy Eka]]>;
<![CDATA[Oktaviany, Firda Sari]]>;
<![CDATA[Samosir, Refina Tasari]]>;
<![CDATA[Nurjaman, Ulung]]>;
<![CDATA[Suripto, Suripto]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i1.y2024.p44-54
<![CDATA[Study this aims to test the influence of commissioner independence, inventory intensity, and capital intensity against aggressiveness tax. Variables used in the study are commissioner independence, inventory intensity, and capital intensity. At the same time, the variable dependent on research is aggressiveness measured taxes using ETR. A study was carried out on 53 consumer goods industry sector companies on the Indonesian Stock Exchange, using purposive sampling through criteria that have been determined. Data from 16 companies were created as sample studies with observation for the five years 2014 - 2018, so the total observations used are as many as 80 samples. The data used is secondary data reported from the finance annual company consumer goods industry sector for 2014 - 2018. Research uses analysis of multiple linear regression for testing the hypothesis. Research shows that commissioner independence and inventory intensity do not influence aggressiveness tax. In contrast, capital intensity affects positive and significant aggressiveness tax and further commissioner independence, inventory intensity, and capital intensity together with the same influential aggressiveness tax.]]>
<![CDATA[Corporate Governance Practices Related the Role of Financial Services Authority of Indonesia: A Literature Review Study ]]>
<![CDATA[Mukti, Aloysius Harry]]>;
<![CDATA[Istianingsih, Istianingsih]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i1.y2024.p55-64
<![CDATA[Based on previous studies, this study aims to explore three focus aspects: the role of the Financial Services Authority of Indonesia (OJK), the investment aspect and the leadership. A qualitative literature review methodology was employed to explore the various aspects of corporate governance. Research Ideas at the intersection of investment and good corporate governance can provide valuable insights into the evolving dynamics of modern financial markets: (1) Impact of ESG criteria on Investment decisions; (2) Comparative analysis of governance (3) Corporate governance and Innovation Investment; (4) Board Composition and Investment outcomes; (5) Crisis management and Investor relations; (6) Corporate governance and Sustainable finance. Exploring research ideas at the intersection of company leadership and good corporate governance can yield valuable insights into how organizational dynamics influence business success and integrity. Several potential research areas: (1). Leadership styles and Governance outcomes; (2). Digital leadership in corporate governance; (3). Sustainable Leadership and ESG Performance; (4). Technology and Governance Transparency. Through qualitative methodologies derived from recent corporate governance phenomena in Indonesia, the article enriches research outcomes, providing valuable insights for regulators, investors, and decision-makers in Indonesian companies.]]>
<![CDATA[The Effect of Leverage and Gender Diversity on Board of Directors to Tax Aggressivity ]]>
<![CDATA[Sapta Setia Darma]]>;
<![CDATA[Juniati, Emelia]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i2.y2024.p103-111
<![CDATA[Tax aggressiveness refers to the company's reducing tax burden to be paid legally and illegally. This study aims to obtain empirical evidence regarding the influence of Leverage and Gender Diversity on the Board of Tax Aggressiveness. The research methodology employed quantitative research using secondary data from annual financial reports published on the Indonesia Stock Exchange (IDX) for companies in the property and real estate sector for 2017-2021. The sampling method utilized purposive sampling, resulting in a sample size of six companies with 30 data points. Data analysis techniques included the Chow test, Hausman test, and Lagrange multiplier test for model selection, in addition to descriptive statistical tests, classical assumption tests, and panel data regression analysis. The findings revealed that leverage and gender diversity on the board impacted tax aggressiveness. These results have implications for the Directorate General of Taxes (DGT) in detecting aggressive tax practices within companies.]]>
<![CDATA[Pengaruh Pertumbuhan Perusahaan dan Jaminan terhadap Peringkat Obligasi ]]>
<![CDATA[Fikriyah, Siti Hailatul]]>;
<![CDATA[Wiyanti, Rahma]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i2.y2024.p134-145
<![CDATA[Bond rating is a prerequisite that must be taken before investors conduct bond investigations. This is because bond ratings provide informative statements about the probability of a company's debt default. In the bond rating process, rating agencies evaluate companies on many aspects, including financial and non-financial factors. The international rating agencies that provide bond ratings are S&P (Standard & Poor's) Corporation and Moody’s Investors. Meanwhile, the bond rating agency in Indonesia is PT Pefindo, and PT KASNIC or now better known as Moody’s Indonesia. Researchers rely more on the ratings issued by PT Pefindo because many companies listed on the Indonesia Stock Exchange (IDX) use Pefindo's services. Good bond ratings are reflected in a company's financial reports, where if the company's performance improves, its rating will rise, attracting investors to invest their capital. The purpose of this research is to determine the influence of company growth and collateral on bond ratings in construction sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method is done using purposive sampling. The data analysis technique in this study uses panel data regression analysis. The obtained sample consists of 48 data samples, resulting in the finding that both sales growth and collateral affect bond ratings. Keywords: Bond Rating, Company Growth, Collateral]]>
<![CDATA[Interplay of Work Culture and Work Motivation on Employee Satisfaction and Performance: A Study of Lampung Province Government Employees ]]>
<![CDATA[Siregar, Syahrizal]]>;
<![CDATA[Febriansyah]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i2.y2024.p121-133
<![CDATA[Civil Servant performance assessment aims to ensure objective employee development based on an achievement system and career system. Job satisfaction and good employee performance can be created if various influencing factors can be accommodated well and accepted by all employees. This research aims to examine the influence of culture and work motivation on the satisfaction and performance of Government employees at the Lampung Province Revenue Service. Data collection techniques in this research used questionnaires file research and interviews and data analysis techniques used in this research used descriptive analysis, questionnaire feasibility tests and structural equation analysis with data analysis using Structural Equation Modeling (SEM). The results of the research revealed that work culture and work motivation influence the level of job satisfaction, work culture and work motivation influence the performance of Government employees at the Lampung Province Revenue Service. This study provides evidence that a conducive work environment will have an impact on job satisfaction and employee performance. Keywords: Work Culture, Work Motivation, Job Satisfaction and Employee Performance]]>
<![CDATA[Does The Sales Stability Effect the Relationship Between Growth Opportunity, Asset Structure and Capital Structure ]]>
<![CDATA[Mardhyana Agustina]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i1.y2024.p65-76
<![CDATA[The research aims to determine the effect of Growth Opportunity and Asset Structure on Capital Structure with Sales Stability as a moderation variable on companies listed on the Indonesian Stock Exchange from 2018-2022. The population was 375 companies. Based on the purposive sampling method, samples from 75 companies were obtained. The method of analysis used is the method of double linear regression analysis. This research shows that (1) Growth Opportunity has a negative and significant impact on the Capital Structure because the company has an increased total of assets. Increased total assets enable the company to carry out operational activities using acquired assets and reduce debt. (2) Asset structure positively and significantly influences capital structure since a company with increased assets can still guarantee its fixed assets to the creditor. This condition makes the company more confident in guaranteeing the Fixed Assets. (3) Selling Stability can moderate the influence of the growth opportunity on capital structures because a company with Stability of sales will be confident to use its debt as a source of financing to enhance growth opportunities; (4) Selling Stability is unable to Moderate the impact of the asset structure on the modal Structure as the company is more likely to view the effect of sales stability on net earnings, otherwise with asset composition management or capital structure policy.]]>
<![CDATA[The Effect of Sustainability Report Disclosure and Green Intellectual Capital on Green Firm Value ]]>
<![CDATA[fitriyani, Desy]]>;
<![CDATA[Kustinah, Siti]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i3.y2024.p261-270
<![CDATA[A company will face ups and downs in company value. In general, companies hope that the value of their company will continue to increase, but in reality, there are still companies that experience a decline. In this case, the main objective of this research is to determine the relationship between sustainability report disclosure and Green Intellectual Capital on Green Firm Value. This research was conducted on energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection technique used was purposive sampling with a total of 12 companies over the 5 years of research. The data analysis technique used in this research is multiple regression analysis. The results of this research show that Sustainability Report Disclosure has a significant effect on Green Firm Value, while Green Intellectual Capital has no effect on Green Firm Value. Simultaneously Sustainability Report Disclosure and Green Intellectual Capital have a significant effect on Green Firm Value]]>
<![CDATA[The Role of Capital Structure on Investment Opportunity Set, Earnings Growth and Earnings Quality ]]>
<![CDATA[Siti Aulia, Lia]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 1 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i1.y2024.p77-89
<![CDATA[This research intends to determine the influence of Investment Opportunity Set and Earnings Growth on Earnings Quality with Capital Structure as a moderating variable. Infrastructure companies listed on the Indonesia Stock Exchange during 2018-2022. This study used a purposive sampling technique with a total sample of 95 observations obtained. The analysis technique used in this research is Descriptive Statistical Analysis using Eviews applications. The results showed that the Investment Opportunity Set influences earnings quality. Meanwhile, earnings growth does not influence earnings quality. Capital Structure can weaken the effect of earnings growth on earnings quality. This study reveals that earnings growth does not affect earnings quality, while the Investment Opportunity Set affects earnings quality. Capital structure can strengthen the effect of investment opportunity on earnings quality, and capital structure can weaken the effect of earnings growth on earnings quality.]]>
<![CDATA[The Role of Job Satisfaction in Mediating Work Motivation, Compensation and Organizational Culture on Employee Performance ]]>
<![CDATA[Norawati, Suarni]]>;
<![CDATA[Nugraha, Saptian Dana]]>;
<![CDATA[Jatiningrum, Citrawati]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v7i2.y2024.p90-102
<![CDATA[The hotel industry is experiencing intense competition to attract customers who will take advantage of the hotel's services. Therefore, company demands for employee performance are increasingly higher, and several factors can affect employee performance. This research examines the effect of motivation, compensation, and organizational culture on performance through job satisfaction. The research sample consisted of 87 employee hotels. Data analysis and hypothesis testing were performed using the Smart PLS program's structural equation modeling (SEM) and data processing. The findings demonstrate a significant impact of motivation, compensation, and organizational culture on job satisfaction rather than employee performance. It has been demonstrated that motivation, compensation, and organizational culture indirectly influence performance through job satisfaction.]]>
