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[Utilization and Suitability of The Information Technology Task Against The Performance of Semarang Tax Office ]]>
<![CDATA[Sayudha, Vincent Bastian Tertio]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p195-202
<![CDATA[Information technology has become part of human life to work, even it is very important in business organizations to be important in the timeliness and correctness of the provision of information technology at work. The.purpose.of.this study.is.to.analyze.and describe influence information technology and technological tasks individual performance. The population in this study were employees of the Candisari Pratama Tax Service Office, the South Semarang Pratama Tax Service Office, the East Semarang Pratama Tax Service Office. The sampling used in this study used a purposive sampling method and obtained 100 tax employee respondents. The analysis technique used in this study is multiple regression analysis with the application of IBM SPSS 23. The results of this study indicate the use of information technology and the suitability of the information technology task are significantly related to individual performance. The advice given related to this research is that the pratama tax office needs to help improve information technology by adding supporting facilities provided by users and increasing the level of conformity of information technology tasks in compiling tax revenue based on resources that can help individuals with the maximum number of employees.]]>
<![CDATA[The Effect of Company Size, Systematic Risk and Independent Commissioners on Disclosure of Intellectual Capital ]]>
<![CDATA[Sari, Petty Aprilia]]>;
<![CDATA[Hidayat, Imam]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p163-171
<![CDATA[The purpose this study is to determine the effect of company size, systematic risk and independent commissioners on intellectual capital disclosure in banking companies listed on the Indonesia Stock Exchange. The dependent variable is disclosure of intellectual capital, while the independent variable is company size, systematic risk and independent commissioners .This riset was conducted on banking companie listd on the Indonesia Stock Exchange (IDX) by accesing secondary data on annual reports for the 2015-2018 period. The results of the sample selection were 35 banking companies. The sample method used in this study is to use no-probability sample method with the sample technique chosen is purposive sample. The analysis used in this research is panel data regression analysis. The partial evaluation hypothesis testing results show that firm size and systematic risk have a significant positif effect on intellectual capital disclosure, while independent commissioners do not have a significant negatif effect on intellectual capital *disclosure]]>
<![CDATA[Effect of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage of Opinion Audit Going Concern ]]>
<![CDATA[Nurmala, Putri]]>;
<![CDATA[Meisnawati, Meisnawati]]>;
<![CDATA[Thrang, Nguyen Thu]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p172-184
<![CDATA[The research objective was to examine and analyze the Influence of Auditor Client Tenure, Company Growth, Auditor Reputation, and Leverage toward Opinion Audit Going Concern. This survey was conducted at Manufacturing Companies registered on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study is secondary data with sampling using purposive sampling method. The data analysis technique used is descriptive technique with a quantitative approach using descriptive statistical tests, multicollinearity test, logistic regression analysis, and coefficient determinant. Based on research has been conducted, the authors note that the auditor client tenure is not effect significantly to the opinion audit going concern, the company growth is not significant influence to opinion audit going concern, auditor reputation has a negative significant effect to opinion audit going concern, and leverage has a significant effect to opinion audit going concern]]>
<![CDATA[The Effect of Enterprise Risk Management, Firm Size, Profitability, and Leverage on Firm Value ]]>
<![CDATA[Witjaksono, Armanto]]>;
<![CDATA[Sari, Ratna Puspita]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p71-81
<![CDATA[The purpose of this study is to investigate the effect of enterprise risk management, firm size, profitability, and leverage on the worth of property and assets companies listed on the Indonesia securities market during 2015-2017. the tactic of knowledge analysis during this study is multiple regression toward the mean analysis using SPSS software version 25. The results of the study indicate that the scale of the corporate doesn't have an influence on the worth of the corporate. Other variables like profitability and leverage have a big positive effect on firm value, while the applying of enterprise risk management to property and assets companies listed on the Indonesia securities market incorporates a significant negative effect on firm value. it had been concluded that enterprise risk management, profitability and leverage affect the worth of the corporate]]>
<![CDATA[The Influence of Technology and Accounting Information Systems Development Against The Accountant Profession in Minimarket Padang ]]>
<![CDATA[Putri, Sri Yuli Ayu]]>;
<![CDATA[Ardiany, Yuli]]>;
<![CDATA[Meyla, Delori Nancy]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p185-194
<![CDATA[Market agencies such as mini-markets require the use of accounting information systems. Mini-markets have thousands of products that are sold to the public in a variety of types to fulfill the needs of the community and reporting sales per day and purchasing goods from suppliers in the form of financial statements needed by management in a hasty manner.Seeing these conditions, one of the important things in managing a business unit is to make decisions using a computerized accounting information system. This research aims to know the effect of partially or simultaneously the technology and accounting information systems development on the accountant profession at the mini-market inPadang. The analytical method used is multiple linear regression analysis. I expect the outputs of this research to be published in the accredited National Journal and IPR publishing. Based on the results of the analysis and discussion of the influence of the Development of Accounting Information Technology and Systems on the Professional Absorption of Accountants, the following conclusions are, the development of technology partially influences the Professional Absorption of Accountants, accounting Information and the system partially has no effect on the Professional Absorption of Accountants.he development of Accounting Information Technology and System simultaneously influences the Professional Absorption of Accountants.]]>
<![CDATA[The Impact of Reduction SMES Tax on The SMES Growth Case Study in Padang City ]]>
<![CDATA[Ardiany, Yuli]]>;
<![CDATA[Herfina, Melli]]>;
<![CDATA[Putri, Sri Yuli Ayu]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p203-211
<![CDATA[In 2018 the government agreed to only reduce the tax rate to 0.5 percent. This provision is stated in Government Regulation 23/2018. The purpose of this study is to look at the impact of reducing SMEs tax rates on the growth of SMEs in the city of Padang. This type of research is comparative. Data collection techniques in this study are documentation techniques. The population in this study is the SMEs of Padang City the sampling method is purposive sampling. The analytical method used is the analysis of independent sample t-test. The results showed that the average number of SMEs in 2016 and 2017 or before the reduction in tax rates was 31,418.33, where the values in 2016 and 2017 were lower than in 2018 and 2019 at 32,417.33. This shows that there was an increase in the number of SMEs after the reduction in the SMEs tax rate. The significance level of 2- tailed obtained indicates the probability of a significance level of 0.966.]]>
<![CDATA[The Influence of The Inflation Rate and The Interest Rate of Bank Indonesia Certificates on The Composite Stock Price Index With The Us Dollar Exchange Rate As A Moderating Variable on The Indonesia Stock Exchange ]]>
<![CDATA[Septiani, Dwi]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p212-220
<![CDATA[This study aims to determine how the influence of the inflation rate and the interest rate of Bank Indonesia Certificates (SBI) on the Composite Stock Price Index (IHSG) with the US dollar exchange rate as a moderating variable on the Indonesia Stock Exchange 2007-2016. The data of this research consists of inflation rate reports, Bank Indonesia Certificate interest rate reports, US dollar exchange rate reports and reports on the Composite Stock Price Index for 120 (one hundred and twenty) months, starting from 2007 to 2016. Methods The research used in this research is associative research with quantitative data analysis. Data calculation was performed by using multiple regression analysis of the relationship, t test, F test and the coefficient of determination R2. Meanwhile, to test the moderating variable using the interaction test. The inflation rate variable (X1) and the interest rate for Bank Indonesia Certificates (SBI) (X2) with the US dollar exchange rate (X3) as the moderating variable simultaneously have a positive and insignificant effect on the Composite Stock Price Index (IHSG) (Y) on the Stock Exchange. Indonesia 2007-2016. The coefficient of determination of 0.596065 means it is known that the influence of the inflation rate variable (X1) and the interest rate for Bank Indonesia Certificate (SBI) (X2) with the US dollar exchange rate (Z) as the moderating variable is 59.61% while the rest 40.39% is explained by other variables that are not explained and examined in this study. Keywords: Inflation Rate, Bank Indonesia Certificate Interest Rate, US Dollar Exchange Rate and Composite Stock Price Index]]>
<![CDATA[Effect of Firm Growth and Firm Size on Company Value with Earning Per Share As Moderation ]]>
<![CDATA[Oktaviani, Retno Fuji]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 3 No. 3 (2020): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v3i3.y2020.p221-229
<![CDATA[This study aims to analyze the effect of Firm Growth and Firm Size on Firm Value with Earning Per Share as Moderation (Empirical Study Plastics and Packaging Public Companies on the Indonesian Stock Exchange for the Period of 2014 - 2018). The population in this study were 14 companies, then the researchers used purposive sampling technique so that the research sample was obtained as many as 12 companies. The analysis used is multiple linear regression with moderation. The author uses statistical tools, namely SPSS version 24.0 and Microsoft Excel as data tabulation calculations. The results of the study found that firm growth has an negative influence on firm value, firm size has no effect on firm value, while EPS is proven to moderate the effect of firm size and firm growth on firm value.]]>
<![CDATA[The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables ]]>
<![CDATA[Saragih, Muhammad Rizal]]>;
<![CDATA[Rusdi, Rusdi]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p25-34
<![CDATA[A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value]]>
<![CDATA[The Influence of the World Gold Price, the Dow Jones Islamic Market, and the Composite Stock Price Index on the Jakarta Islamic Index for the 2014 - 2018 period ]]>
<![CDATA[Prastiani, Siti Chaerunisa]]>
<![CDATA[ EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal) ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/eaj.v4i1.y2021.p13-24
<![CDATA[This study aims to determine how much influence the variables of the World Gold Price and Stock Prices with proxies: Dow Jones Islamic Market (DJIM) stock prices, and the Composite Stock Price Index (IHSG), on the Jakarta Islamic Index (JII). This study uses a quantitative approach, namely data that is measured in a numerical scale, based on the 2014-2018 Time Series data relating to variables sourced from the Central Statistics Agency, the Indonesia Stock Exchange and the Directorate General of Oil and Gas. This research uses one of the SPSS Series. The variables in this study consist of World Gold Price (X1), Dow Jones Islamic Market (DJIM) (X2), Composite Stock Price Index (IHSG) (X3) against the Jakarta Islamic Index (JII) (Y). The purpose of this research is to know each variable partially or simultaneously from the variable World Gold Price, Dow Jones Islamic Market and the Jakarta Islamic Index. Research Output expected by an Accredited journal]]>
