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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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The Effect of Inventory Intensity, Sales Growth, and Capital Structure on Tax Aggressiveness Kurniasih, Lisna; Irawati, Wiwit
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p100-111

Abstract

The objective of this study is to assess how inventory levels, sales growth, and capital structure influence tax rates. The sample consisted of 105 data points from 21 companies within the energy sector that were listed on the IDX between 2018 and 2022, drawn from a total population of 74 companies through intentional selection. Descriptivelstatisticslandlpanelldatalregressionlanalysis were utilized as the data analysis techniques, employing the Eviews 12 Student Version Lite software. Results from this research reveal that, when considered together, inventory volume, sales growth, and capital structure significantly affect tax aggressiveness. However, on an individual basis, neither inventory quantity nor sales growth significantly influences tax rates, while the capital structure does exhibit a partially significant impact on tax intensity.
The Effect of Thin Capitalization, Earning Management, and Institutional Ownership on Tax Avoidance Instianti Elyana; Rusiyati, Sri; Restu Putri, Dita
EAJ (Economic and Accounting Journal) Vol. 8 No. 1 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i1.y2025.p84-99

Abstract

This research aims to determine the influence of Thin Capitalization, Earnings Management and Institutional Ownership on Tax Avoidance. This type of research is quantitative and uses secondary data with media in the form of property and real estate company financial reports taken from the Indonesian Stock Exchange (IDX). The population used in this research was 47 companies and through purposive sampling criteria 14 property and real estate company financial report samples were selected with the observation period from 2018-2022. Data processing uses eviews version 12.0. Based on the results of the tests carried out, the variables Thin Capitalization, Earning Management and Institutional Ownership simultaneously have an influence on Tax Avoidance. Partially Thin Capitalization and Earning Management have no effect on Tax Avoidance, while Institutional Ownership has an effect on Tax Avoidance.
Influence of Corporate Governance, Executive Character, Sales Growth and Company Size Against Tax Avoidance Maula, Palupi Iamatul; Benarda
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p112-125

Abstract

This study aims to determine the Influence of Corporate Governance on Independent Commissioners and Audit Committees, Executive Character, Sales Growth, and Company Size on Tax Avoidance. Tax Avoidance is a dependent variable and Corporate Governance, Executive Character, Sales Growth, and Company Size are independent variables. This type of research was carried out using quantitative methods and purposive sampling data collection techniques. The population in this study is all property and real estate companies listed on the Indonesia Stock Exchange during the period 2019-2023. The number of companies used as a research sample is 14 companies. The analysis method uses multiple regression analysis, F test and T test using Eviews 12. The results of the study show that Corporate Governance which is proxied to Independent Commissioners and the Audit Committee has no effect on Tax Avoidance, Executive Character has no effect on Tax Avoidance, Sales Growth has no effect on Tax Avoidance and Company Size has no effect on Tax Avoidance. Meanwhile, Corporate Governance which is proxied against Independent Commissioners and Audit Committees, Executive Character, Sales Growth, and Company Size have a significant simultaneous effect on Tax Avoidance.
Audit Committee, External Pressure, and Company Size: Key Factors in Detecting Fraudulent Financial Reporting Anisa, Anisa; Damayanty, Aulia
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p192-205

Abstract

The research seeks to analyze the role of audit committees, external pressure, and company size in identifying fraudulent financial reporting, supported by empirical findings. The study adopts a descriptive design within a quantitative approach, where data is obtained through purposive sampling and processed using Eviews 12. The findings reveal that neither the audit committee nor the size of the company influences the detection of financial reporting fraud, while external pressure was proven to have an effect. These findings indicate that external pressure is an important factor that can increase the risk of fraudulent practices of financial statements, so company management and regulators need to pay attention to external pressure indicators in order to strengthen the company's control and governance systems.
The Influence of The Audit Commitee, Audit Opinion and Auditor Switching on Firm Value Syamsuri; Suripto; Purba, Sofyan Helmi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p126-133

Abstract

This study aims to analyze the influence of independent variables, namely audit committee, audit opinion and auditor turnover on the dependent variable, namely Company Value for property and real estate sector companies in 2019-2023 listed on the Indonesia Stock Exchange (IDX) and related company websites from secondary data taken from financial reports that have been audited by a Public Accounting Firm in the form of an Independent Auditor Report, The population was taken from 85 companies, while according to the criteria it produced 15 companies with a purpose sample method with data analysis using multiple regression analysis with data management using eviews 12. The results of the study showed that simultaneously the audit committee variable, audit opinion variable and auditor turnover variable had an effect on the company value variable. for the audit committee variable did not affect the company value variable, the audit opinion variable affected the company value variable and the auditor turnover variable did not affect the company value variable.
The Implications of Dividend Policy, Debt Policy, and Institutional Ownership on the Firm Value of Banking Companies Salsabila, Denaya Bethary; Setyahuni, Suhita Whini; Prawitasari, Dian; Kurniawan, Rudi
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p134-147

Abstract

This study aims to evaluate the impact of dividend policy (DPR), debt policy (DER), and institutional ownership (KI) on firm value in 45 banking companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Using a quantitative research method, panel data regression analysis was applied to identify the relationships between these variables. The research findings indicate that, overall, dividend policy, debt policy, and institutional ownership significantly influence firm value. This is demonstrated by an R-squared value of 0.760, meaning that 76% of the variation in firm value can be explained by these variables. More specifically, dividend policy (DPR) and institutional ownership (KI) have a significant positive effect on firm value, while debt policy (DER) also has a positive impact, though with slightly lower significance. These findings align with the signaling theory, which suggests that a stable dividend policy and high institutional ownership provide positive signals to investors regarding the company’s financial prospects and corporate governance quality. Additionally, from the perspective of agency theory, debt policy serves as a control mechanism that encourages management to use funds more efficiently, while institutional ownership strengthens oversight of managerial decision-making. Thus, this study provides valuable insights for investors and companies in formulating strategies to enhance shareholder value and market confidence.
Analysis of Purchasing Decisions and Customer Satisfaction on Sports Equipment Brand MOKS Fitryana, Destika; Zahwa, Putri; Ula, Masrifatul; Zuniarti, Ida; Basudani, Wahid Akbar
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p155-171

Abstract

This study aims to analyze the influence of product quality, brand image, and promotion on purchasing decisions and customer satisfaction for the Moks brand of sports equipment among taekwondo athletes in the Jabodetabek area. Data was collected through a questionnaire distributed to 105 respondents and analyzed using the Structural Equation Model (SEM) with Smart PLS 3.2.9. The results showed that brand image and promotion had a positive and significant influence on purchasing decisions and customer satisfaction, while product quality did not significantly affect purchasing decisions and customer satisfaction. Promotion also had an indirect effect on customer satisfaction through purchasing decisions. These findings highlight the importance of brand strength and effective promotional strategies in increasing customer satisfaction, especially in the competitive sports equipment market. Companies are advised to continue to strengthen their brand image and optimize promotion programs to enhance purchasing decisions and customer satisfaction.
The Effect of Return on Asset, Investment Opportunity Set and Firm Size on Earnings Management Arie Cahyani; Fitria, Maulidah; Lestari, Ayu Ambang
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p148-154

Abstract

This study aims to examine the influence of Return on Assets (ROA), Investment Opportunity Set (IOS), and firm size on earnings management in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. Earnings management refers to the deliberate actions by management to influence financial reporting outcomes to meet specific objectives, such as maintaining a favorable image among investors. Based on signaling theory, management conveys information to the market as a signal of the firm’s future prospects, often represented through reported earnings. This study adopts a quantitative approach using purposive sampling, resulting in 14 selected companies and a total of 70 observation data points. The analytical method employed is multiple linear regression with classical assumption testing. The results indicate that ROA, IOS, and firm size do not simultaneously have a significant effect on earnings management. Individually, none of these independent variables significantly influence earnings management. These findings suggest that profitability, investment opportunities, and firm size are not the main factors driving earnings management practices in the property and real estate sector. Other factors outside the model may play a more dominant role in shaping managerial behavior related to earnings reporting.
Economic Transformation of UMKM in East Lombok Regency Through Digital Technology Innovation Muliani; Defel Septian; Nukman
EAJ (Economic and Accounting Journal) Vol. 8 No. 2 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i2.y2025.p172-180

Abstract

This study aiming for explore utilization innovation digital technology against transformation economy Micro, Small, and Medium Enterprises (MSMEs) sector in East Lombok Regency. As entity economy strategic, UMKM in this region Still face fundamental challenges, such as limitations access technology, low digital literacy, as well as Not yet optimal ecosystem supporters. Gap literature identified in the minimum study empirical which focuses on the application of digital technology in context area rural with complexity socio-economic characteristics. This study use approach qualitative explorative with method interview deep to MSME actors and stakeholder local interest. Research results show that digitalization through utilization of e-commerce platforms, social media, and systems digital payments play a role significant in increase business process efficiency, expanding market reach, as well as push growth income. Although thus, its implementation Still faced with limitations infrastructure and inequality digital capabilities between perpetrator business. Novelty from study This lies in the approach contextual to digitalization of MSMEs in the regions rural as well as strategic model formulation based on potential local that can replicate in areas with characteristics similar. Implications from findings This expected can become runway for formulation policy empowerment an inclusive and sustainable digital economy.
Dividend Policy as a Moderator of Financial Ambidexterity on Firm Value Utomo, Kukuh Hadi; Widhiastuti, Susanti; Ahmadi, Slamet
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p306-316

Abstract

Tobin's Q, as a measure of firm value, holds significant importance as it encapsulates investor perceptions as well as prevailing conditions within the capital market. It is posited that the implementation of dividend policy may enhance the impact of Financial Ambidexterity on firm value. To substantiate this hypothesis, the present study was designed to analyze both the strengths and weaknesses of this influence. The analysis involved a sample comprising 49 data points collected from 13 companies operating within the banking sector of the financial services sub-sector, specifically covering the period from 2019 to 2023. The method applied is quantitative with purposive sampling technique. Statistical analysis was carried out at a significance level of 5% using the WarpPLS7.0 application. The research results obtained ROI and GPM partially affect the value of the company. ROE partially has no effect on firm value. DPR is unable to moderate the partial effect of ROI, GPM, and ROE on firm value. These results are a concern for companies to maintain the value of their ROI and GPM ratios because they are proven to have an influence.

Page 29 of 31 | Total Record : 303

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