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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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Commissioner Independent as Moderation The Relationship of Tax Avoidance and Tax Risk To Firm Value Oktavianna, Rakhmawati; Benarda, Benarda; Saputri, Sevty Wahiddirani
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

The aim of this research is to determine Tax Avoidance And Tax Risk On Firm Value With Independent Commissioners As Moderation in non-cyclical consumer companies listed on the Indonesia Stock Exchange. This research is expected to prove the role of independent commissioners in increasing company value through tax avoidance and tax risk. The type of research used is quantitative research. The population used in this research is 113 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2018 to 2022. Sample selection used a purposive sampling method and 31 data were selected as research samples. This research uses panel data regression analysis and hypothesis testing. The analytical tool for testing hypotheses by EViews version 10. Based on the results of simultaneous hypothesis testing (f test), tax avoidance and tax risk jointly have a significant effect on firm value and partially (t test), it shows that tax avoidance and tax risk influence firm value. And independent commissioners are able to moderate the relationship between tax avoidance and tax risk on firm value. Keywords: Tax Avoidance, Tax Risk, Company Value, Commissioner Independent
The Influence of Tax Awareness, Tax Understanding, Tax Sanctions on Land and Building Taxpayer Compliance: (Case Study in Rumpin District) Hikma, Nur; Juitania
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This research examines the influence of tax awareness, tax understanding, and tax sanctions on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling technique used the Slovin formula, with the number of questionnaires distributed to 400 respondents. The dependent or dependent variable in this research is land and building tax compliance. The independent or independent variables in this research are tax awareness, tax understanding, and tax sanctions. The data analysis methods used are descriptive statistical analysis test, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient of determination test (R2), simultaneous test (F), and partial test (T ) using the SPSS version 23 data processing program. The reason the researcher chose the research object in Rumpin District is because based on data from the Regional Revenue Agency at the Parung Class A Regional Tax Technical Implementation Unit from 2019 to 2023, data from tax realization in the Rumpin District area, Bogor Regency, shows that the Rumpin District's realization and tax assessment have not been able to reach target. In this way, researchers will examine the factors that influence tax awareness, tax understanding, and tax sanctions on land and building tax compliance.   Keywords:Taxpayer Compliance; Tax Awareness; Tax Understanding; Tax Sanctions
Influence Of Cash Flow, Capital Structure, Operational Costs and Capital Intensity Towards Corporate Income Tax Payable Handayani, Puspita; Cantika Rila Zety, Wita
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p247-252

Abstract

This research aims to analyze the influence of Cash Flow, Capital Structure, Operational Costs and Capital Intensity. The theory used in this research is agency theory. The approach used in this research is a quantitative approach. The research method uses panel data analysis with E-views12 software to test random effect and fixed effect models, and determine the most relevant model through the Chow Test and Hausman Test. This research includes data from manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange, which publish complete annual financial reports in rupiah during the 2018-2023 period, as well as companies that experienced profits during that period. Of the total 92 companies that met the criteria for this research, 11 were companies. It is hoped that the results of this research can contribute to improving the quality of financial information and understanding of accounting conservatism in Indonesia. The data analysis technique used is descriptive statistics. The results of this research are that Cash Flow, Capital Structure, Operational Costs have no effect on Corporate Income Tax Payable and Capital Intensity has an effect on Corporate Income Tax Payable.
The Effect of Investment Opportunity Set (IOS), Dividend and Tax Avoidance Policy on Company Value irfani choiriyah sukriawan; Ratnasari, Fina
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This research aims to analyze the influence of the investment opportunity set (IOS), dividend policy and tax avoidance on the value of banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. The object of this research is that the author chooses the financial reports of banking companies that report on the Indonesia Stock Exchange as the object. Using the criteria determined by the author, the data is processed to find a sample in this research which will be used as a reference in this research. The methodology used uses panel data regression and then tested using the classic assumption test where the results show that the investment opportunity set (IOS), dividend policy and tax avoidance together have an effect on company value, meaning that it shows that each independent variable in the research has a combined impact. on the dependent variable. Because companies with high value are considered to have strong performance, and investors are interested in investing in these organizations because they feel trusted. Keywords: Investment opportunity set (IOS), Dividend Policy, Tax avoidance
Liquidity as a Moderator Between Asset Structure, Business Risk, and Capital Structure Sugiyarti, Listya; Anggraini, Fitria
EAJ (Economic and Accounting Journal) Vol. 7 No. 2 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

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Abstract

This research aims to analyze the influence of asset structure and business risk on capital structure with liquidity as a moderating variable. The research method used is quantitative. The type of data used is secondary data. The sampling method used in this study is purposive sampling. The number of samples in this study is 10 companies over a research period of 6 years, resulting in 60 samples of financial report data. Data processing using Eviews 9 with related data. The results of this study indicate that, partially, the Asset Structure has a significant negative effect on the Capital Structure, while Business Risk does not have a significant effect on the Capital Structure. Liquidity cannot moderate the influence of Asset Structure and Business Risk on Capital Structure. The simultaneous testing results indicate that Asset Structure and Business Risk simultaneously affect Capital Structure. Keywords: Asset Structure, Business Risk, Capital Structure, Liquidity
Comparison of Conventional Banks' Financial Performance and Overseas Branches Pre- and Post-Covid-19 Nurhayati
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p211-223

Abstract

This research aims to determine whether there are significant differences in the financial performance of conventional banks and their overseas branches before and during the Covid-19 pandemic in Indonesia. The study focuses on key financial ratios, including the Capital Adequacy Ratio (CAR), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Loan-to Deposit Ratio (LDR). The data spans two periods: pre pandemic (January 2018 to December 2019) and during the pandemic (January 2020 to December 2021). Descriptive statistics reveal that both domestic and overseas banks maintained CAR ratios above 12%, indicating strong risk management capabilities. However, domestic banks showed better resilience in terms of ROA and BOPO during the pandemic, while overseas branches faced greater operational inefficiencies. A series of  statistical tests, including the paired sample t-test and Wilcoxon Signed Rank Test, were  conducted to evaluate the differences in performance. The results indicate significant  differences in CAR, BOPO, and LDR ratios for both domestic and overseas banks before and during the pandemic. Notably, domestic banks had a higher CAR and ROA compared to their overseas counterparts before the pandemic. The findings highlight the varying  degrees of resilience between domestic and international branches, offering valuable  insights into the ability of different types of banks to withstand global economic shocks. These insights contribute to the development of strategies for improving financial stability and crisis management in the banking sector.  
The Influence of Capital Structure and Business Risk on Company Value with Company Size as a Moderating Variable Tika Febryana; Muanifah , Suciati
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p236-246

Abstract

This research aims to determine the influence of Capital Structure and Business Risk on Company Value with Company Size as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used in this research is descriptive research with a quantitative approach. The data source used is secondary data with a data collection method, namely documentation. Research was conducted on 9 agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2022. The analytical tool used in this research is analysis with the help of the E-Views version 12 program. Based on the test results using the f test, it shows a result of 0.008982, proving that Capital Structure and Business Risk have a simultaneous effect on Company Value. This research also uses a t test showing a result of 0.0057 proving that Capital Structure has an effect on Company Value, and showing a result of 0.1543 proving that Business Risk has no effect on Company Value. This research also shows a result of 0.9312 that company size is unable to moderate the influence of capital structure on company value. And with a result of 0.2389, company size is unable to moderate the influence of business risk on company value.
Influence of Intellectual Capital on Financial Distress in Retail Sub-Sector Companies on Indonesia Stock Exchange Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Siregar, Liper; Aswatama, Gian
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p253-260

Abstract

The purpose of this study is to examine: 1. The overview of intellectual capital and financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange. 2. The influence of intellectual capital on financial distress in retail sub-sector companies listed on the Indonesia Stock Exchange. This study employs a library research design and uses data from all retail sub-sector companies on the Indonesia Stock Exchange on December 31, 2022. The study applies qualitative and quantitative descriptive analysis with purposive sampling techniques. Methods used for data analysis and testing include hypothesis testing, correlation and determination coefficients, simple linear regression analysis, and classical assumption tests. The study draws two main conclusions: 1. Intellectual capital and financial distress fluctuate and tend to decline over time. 2. According to the simple linear regression analysis, intellectual capital has a positive but insignificant effect on financial distress. The coefficient of determination test results indicate that intellectual capital contributes only a small portion to financial distress. The correlation coefficient test results show a very weak relationship between intellectual capital and financial distress.
Effect of Activities on the Value of Chemical Sub-Sector Companies Listed on the Indonesia Stock Exchange Inrawan, Ady; Eka Putri, Debi; Syahputri, Anggraini; Masyitah, Emi; Lieyadi, Gilbert
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p193-199

Abstract

The study aims to evaluate two main aspects: first, to provide an overview of activities and company values among Chemical Sub-Sector companies listed on the Indonesia Stock Exchange, and second, to investigate how these activities impact the companies' values. The research design is based on library research, focusing on all Chemical Sub-Sector companies listed as of December 31, 2022. The study employs purposive sampling and combines both qualitative and quantitative descriptive analysis methods. Analytical techniques used include classical assumption tests, simple regression analysis, correlation coefficients, and hypothesis testing. The findings reveal several key points: Firstly, the average level of activity among these companies has shown a tendency to decrease, while their values have generally increased. Secondly, the simple regression analysis indicates that activity does not significantly affect company value, with a negative relationship observed. Thirdly, both the correlation coefficient and determination analysis suggest a very weak relationship between activity levels and company value. Finally, the t-test results confirm that activity has a negative and statistically insignificant impact on company value.
The Effect of Taxpayer Knowledge, Modernization of The Tax Administration System, Tax Sanctions, Tax Awarness and Accountability of Public Service on The Compliance of Motor Vehicle Taxpayers Nikmah, Alfiyatun; Mulyani, Ulva Rizky; Zuliyati
EAJ (Economic and Accounting Journal) Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v7i3.y2024.p224-235

Abstract

This research aims to address the gap in understanding how factors influence motor vehicle taxpayer compliance. Specifically, the study examines the effect of taxpayer knowledge, modernization of the tax administration system, tax sanction, tax awarness and public service accountability on taxpayer compliance. The study focused on taxpayers registed at the Jepara Regency Samsat Office. A total of 400 respondents were selected using Accidental Sampling. Primary data was collected for this study. To analyze the data, Multiple Linier Regression Analysis was conducted using SPSS version 26. Which have a positive effect is taxpayer knowledge, modernization of the tax administration system and tax sanction.  Meanwhile it have no effect is tax awarness and public service accountability.

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