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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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UNDERSTANDING OF TAX RULES, TAX TARIFFS AND TAX-RIGHTS CONSCIOUSNESS ON e-COMMERCE USERS TAX COMPLIANCE Rendy, Rendy; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p141-148

Abstract

The purpose of this study was to determine the effect of Understanding Tax Regulations, Tax Rates and Taxpayer Awareness on Taxpayer Compliance with e-Commerce users. The research method used is quantitative research using a questionnaire, this research is distributed to 100 Online Shopping Taxpayers in Depok City. The sample collection technique is Convenience Sampling, data analysis in this study was conducted using data quality test, classic assumption test, multiple regression analysis, t test, F test and test coefficient of determination. The results showed that partially understanding of tax regulations does not affect the compliance of e-Commerce taxpayers, tax rates do not affect the compliance of e-Commerce taxpayers, taxpayer awareness affects e-Commerce users' taxpayer compliance. While simultaneously Understanding Tax Regulations, Tax Rates and Taxpayer Awareness influences the Taxpayer Compliance with e-Commerce users.
THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT Rosharlianti, Zulfa; Hidayat, Rahmat
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p124-132

Abstract

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.
EFFECT OF KAP SUBSTITUTION AND ANNUAL REPORT DISCLOSURE ON MARKET REACTIONS Fajar, Nita Nurul; Purnomo, Listiya Ike
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p149-158

Abstract

The purpose of this study is to find out how much the market reaction is influenced  by the substitution of KAP and disclosure of annual reports in a given period. Abnormal Return is used as a measurement for market reactions while the variables used in this study are Substitution of KAP and mandatory disclosures used to measure disclosure of annual reports. The data use form of audited financial statements by an independent auditor obtained from the official IDX website www.IDX.com using a purposive sampling method based on certain criteria. Samples in this study were 16 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. So that the total sample obtained is 80 company data. Hypothesis testing is done by using multiple linear regression data analysis techniques. Data is collected, then processed and analyzed using the SPSS 22.0 for Windows application program. The results of this study are Substitution of KAP had a significant effect while the disclosure of the annual report had no effect, but the two variables simultaneously had an effect on the market reaction. 
MODELLING AND FORECASTING STOCK MARKET VOLATILITY OF NASDAQ COMPOSITE INDEX Sunarya, I Wayan
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p181-189

Abstract

On the NASDAQ Composite Index from March 1971 to April 2019 it appears that the data is not stationary. For this reason, differentiation is needed by finding the value of stock returns from the NASDAQ Composite Index data from March 1971 to April 2019. After differentiating by looking for return values, the next analysis can be done, namely looking for the ARIMA model. Finding an ARIMA model using conventional analysis will require a long analysis time. So to shorten the analysis process using the EViews 10 statistical program. The results obtained after using the EViews program are getting the ARIMA model (8.0,6). The ARIMA model (8,0,6) was chosen because it has the smallest AIC value of 12,664073. This can be used as a reference later that the ARIMA model (8.0,6) is the best model in conducting forecasting. After that, the GARCH model is continued which aims to determine the ARIMA-GARCH model combination model. From the results of the analysis, it is known that the best model for forecasting the return value of the NASDAQ Composite Index is a combination of ARIMA (8.0,6)-EGARCH (1,1) models, which from the results of this analysis are known for fluctuating return values and index values for NASDAQ for one year in the future it is stagnant and does not show a trend.
ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Sagita, Dian Maya
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p168-174

Abstract

The company still considers the obligation to pay taxes a burden because there is a transfer of resources from the business sector to the public or government sector so that management often makes various efforts to minimize the tax burden, even though the compliance of taxpayers in paying taxes will assist the government in conducting programs development that can be enjoyed by the citizen. This study aimed to analyze the effect of audit quality and sales growth on tax obligations with earnings management as an intervening variable. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was selected using a purposive sampling method and obtained 100 units of analysis. The analytical method used is descriptive statistical analysis and path analysis (path analysis) using IBM SPSS 24 application. The results showed that audit quality and sales growth did not significantly influence earnings management either partially or simultaneously. Furthermore, the audit quality variable does not have a significant effect on tax obligations, but the sales growth variable shows a significant positive effect on the tax liability variable. The results of the path analysis test show that each variable of audit quality and sales growth has no effect on tax liabilities through earnings management as a mediating variable. The conclusion of this study is the amount of tax liability borne by the company is influenced by the level of sales growth.
THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDITOR EXPERIENCE AS MODERATING VARIABLES Stiawan, Hari; Sanulika, Aris
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p175-180

Abstract

The auditor as a party trusted by the public, the auditor will examine the financial statements and then issue a statement. This study aims to determine the effect of professionalism, objectivity, accountability, knowledge on the accuracy of the provision of audit opinions and auditor experience as a moderating variable on the influence of audit expertise on the accuracy of giving opinions by the auditor. The type of data used in this study is quantitative data. Sources of data in this study are primary data. The population in this study were auditors who worked at KAP located in South Tangerang. With the number of respondents in this study as many as 58 people. The results of this study indicate that professionalism, objectivity, accountability, knowledge do not influence the accuracy of giving audit opinions either partially or partially. The auditor's experience can moderate the variables of professionalism, objectivity, accountability, knowledge of the accuracy of the giving of
OPTIMIZATION ANALYSIS OF SALT FARMERS ACTIVITIES AND WELFARE IN PAMEKASAN REGENCY Holis, Moh.; Sayyidi, Sayyidi; Musoffan, Musoffan
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p198-205

Abstract

Many salt farmers who are not eager to produce salt even many farmers are switching professions. This is due to the low price of local salt and the quality is even lower the quality of imported salt is even better so that it can reduce the bargaining power of local salt and consequently the salt farmers lose. This study aims to analyze the economic activities of salt farmers in Pamekasan Regency in order to evaluate the optimization of salt farmers' activities through internal and external factors, so that a development strategy can be designed to optimize the activity of salt farmers in order to support the welfare of salt farmers in Pamekasan. Using qualitative descriptive analysis, IFE and EFE matrix analysis and qualitative SWOT analysis. Based on the results of the study it can be concluded that the level of optimization of the internal and external environmental analysis of economic activity and welfare of salt farmers in Pamekasan district is in quadrant I, which is aggressive, of course, all forms of activities will be optimal and welfare is achieved. The strategies that can be used as policies to increase the optimization of salt farmer activities in Pamekasan Regency are as follows 1) Expanding Salt market share, 2) Increasing productivity, the amount of quality salt production and the interest of Salt Farmers 3) Creating farmer groups 4). Increasing Competitiveness Potential 5). Cooperation with all parties.
THE EFFECT OF FIVE STOCK EXCHANGE MOVEMENT FROM 25 BIGGEST STOCK EXCHANGE IN THE WORLD TOWARD INDONESIA STOCK EXCHANGE PERIOD 2012 - 2017 Laksmiwati, Mia; Rolanda, Ivo
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p190-197

Abstract

The IDX is inseparable from the influence of the global stock market, because globalization makes a country's economic system open. For Indonesia and several stock exchanges where the market capitalization is relatively small, optimism and pessimism of foreign stock investors is expected to greatly affect the movement of stock indexes. The fall of the global market has become a negative sentiment for the JCI movement. This study aims to determine the effect of the movement of five stock exchanges in the world on the ICI. In this study used multiple linear regression method using SPSS 25.0 statistical software. The results showed that SSE had no significant effect on CSPI while Nikkei 225, DJIA, S&P BSE Sansex, and STI had a significant effect on ICI during 2012 - 2017.
INFLUENCE OF NPL, BOPO, CAR, NIM AND LDR ON AUDIT OPINION (GC) WITH INTERVENING (ROA) Syarifudin, Syarifudin
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p215-221

Abstract

This research aims to test the financial ratio as an indicator of financial soundness such as variables Non Performing Loan(NPL), Operational expense to Operational income(BOPO), Capital Adequacy Ratio(CAR), Loan to deposit Ratio(LDR),Net Interest Margin(NIM) and Return On Asset on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2012 - 2016. Technique sample is saturated sample.The statistical analysis use logistic regression,Linear regression,Simple linear regression and path analysis. Opinion given by the auditor is one of the considerations from auditor to indicate existence of conditions and events whether there is substantial doubt on the company's ability to survive (going concern). Opinion going concern is used as an early warning for user’s of financial statements to avoid mistakes  before decide. The result of research for hypothesis 1 can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR) does not have a significant effect on Return On Asset’s, while Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) and Net Interest Margin(NIM) have as significant effect on Return On Asset.The result of research for hypothesis II can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR), Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) does not have a significant effect on going concern audit opinion’s, while Net Interest Margin(NIM) have as significant effect on Return On Asset on going concern audit opinion’s. and The last result of research for hypothesis III can be seen that Return On Asset have as significant effect on going concern audit opinion’s.
PRUKADES (FEATURED PRODUCT OF RURAL AREA) IN INCREASING HOME INDUSTRY PRODUCTIVITY IN PAMEKASAN Masrur, Ahmad Rajaul; Mabbruroh, Hajjatul; Darwis, Darwis
EAJ (Economic and Accounting Journal) Vol. 2 No. 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i3.y2019.p159-167

Abstract

Low productivity in home industry which produces featured product in rural area in Pamekasan cannot cover entire market target nationally or internationally. Featured Product of Rural Area (PRUKADes) is the first program of 4 priority planned by Ministry of Village, Disadvantaged Regions and Trasmigration (Kemendes PDTT) aims to increase village competitiveness and company’s productivity in order the villagers gain higher income. Based on the statistic analytical test, a result is valid if r is bigger than r in table. In addition, data is considered reliable because the value of Cronbach's Alpha is 0,77 or more than  0,6. From double linear regression analysis, the value is 0,800. It shows that there is a strong relationship between home industry productivity (X) through X1 (workers quality), X2 (managing skill), and X3 (Input and Output process) and the increasing featured product of rural area in Pamekasan (Y). The value is 64,0%  and it is quite big. The rest is 36,0% and it is influenced by other factors that excluded from this research. Entirely, the research is done by F test F (ensemble regressed coefficient); that is, there is a relationship between home industry productivity (X) and the increase of featured product in rural area in Pamekasan (Y

Page 22 of 31 | Total Record : 303

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