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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 Independence, Objectivity and Experience on Audit Quality Milatina Laksmita Dewi
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.p181-193

Abstract

Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. The purpose of this study was to examine the effect of Independence, Objectivity and Experience on audit quality at the Regional Inspectorate Office of Semarang City, Kendal Regency and Batang Regency and the study was conducted using a survey approach by distributing questionnaires to 65 respondents using a quantitative descriptive method. The data analysis tool used in this study uses SPSS22 (Statistical Product Software Solution). The analytical method used is Multiple Regression Analysis. Data analysis was performed by descriptive statistical test, reliability test, normality test, multicollinearity test, heteroscedasticity test, T-test, and F test. The results showed that the Independence variable had a positive and significant effect, the Objectivity variable had a positive and significant effect and Audit Experience had a significant effect on Audit Quality.
Internet-Based Reporting and Earnings Quality: Determinants of Financial Performance and Firm Value Ramdani, Achmad; Susilawati, Susi; Ramdany
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.p340-360

Abstract

This study aims to analyze the influence of Internet Financial Reporting (IFR) and Earnings Quality (EQ) on firm value. It also examines whether financial performance mediates these effects. This study examines infrastructure sector firms listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A quantitative approach with a causal research design was applied. The samples were determined using a purposive sampling technique. Data were analyzed through panel data regression, while the Sobel test was employed to validate the presence of indirect effects. The results indicate that IFR has no significant impact on financial performance, whereas EQ has a significant negative effect on financial performance. Furthermore, IFR has a significant positive effect on firm value, while EQ has a significant negative effect on firm value. Financial performance does not have a significant effect on firm value, thus failing to mediate the relationship between IFR and firm value or between EQ and firm value. These findings confirm that IFR practices can increase positive investor perceptions, but low earnings quality negatively impacts performance and market valuation.
The Influence of Political Connections, Capital Intensity, and Inventory Intensity on Tax Aggressivenes Sobirin, Hafid Alim; Purwasih, Desy
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.p206-305

Abstract

This study aims to analyze the effect of Political Connection, Capital Intensity, and Inventory Intensity on Tax Aggressiveness in Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses purposive sampling method, with quantitative research type. The data used is secondary data, the company's annual financial report. The number of samples used in this study were 24 companies in the in Consumer Non-Cyclicals Sector with observations for 5 (five) years, there are 120 observation objects were selected. The analysis technique used is path analysis to test the effect of intervening variable and uses the panel data regression method with the EViews version 13 application tool. The results showed that: 1) Political Connection has no affects Tax Aggressiveness, 2) Capital Intensity has affects Tax Aggressiveness, 3) Inventory Intensity has no affects Tax Aggressiveness, 4) Political Connections, Capital Intensity and Inventory Intensity have a positive and significant effect simultaneously on Tax Aggressiveness.
How Capital Intensity, Sales Growth, and Inventory Intensity Influence Tax Aggressiveness Rahma, Ayumi; Agustinus, Erick; Finatariani, Endah
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.p361-369

Abstract

Taxation constitutes a major component of government revenue, serving as a crucial instrument for financing public expenditures and supporting national development programs. On the other hand, corporations tend to view taxes as a reduction in earnings and therefore seek ways to reduce the burden, one of which is through tax aggressiveness. Although still within the boundaries of tax regulations, such practices diminish potential state revenue and remain a concern for policymakers. This research explores the influence of capital intensity, sales growth, and inventory intensity on corporate tax aggressiveness. The study focuses on firms in the food and beverage sub-sector listed on the Indonesia Stock Exchange between 2019 and 2023. The sample was determined using purposive sampling in line with predetermined criteria, while panel data regression was employed for hypothesis testing. The findings reveal that capital intensity, sales growth, and inventory intensity jointly exert a significant impact on tax aggressiveness. Moreover, partial analysis confirms that each variable individually contributes to explaining variations in tax aggressiveness. These results underscore the importance of firm-level financial policies in shaping corporate tax behavior.
The Effect of Money Supply and Inflation on Banking Subsector Stock Prices During the 2020–2024 Period Farhana, Baiq Indah; Ramadhani, Annisa Alifa
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.p370-378

Abstract

The 2020-2024 period was marked by the COVID-19 pandemic and economic recovery policies that caused fluctuations in the money supply, inflation, and stock prices, particularly in the banking subsector. This study aims to analyze the effect of the money supply and inflation on stock prices in the banking subsector using monthly data. The method used was quantitative with a total sampling technique on 16 banking companies listed on the Indonesia Stock Exchange (IDX). The analysis was conducted using panel data regression with the help of EViews 13 software. The results showed that the money supply and inflation had a positive and significant effect on stock prices, both partially and simultaneously. The model was able to explain 81.28% of the variation in stock prices through these two variables.
The Influence of Product Quality, Promotion, and Brand Image on Customer Satisfaction Through Purchasing Decisions at Zam-Zam Stalls in Jakarta City Hastari, Hilda; Basudani, Wahid Akbar
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p1-13

Abstract

This study aims to analyze the effect of product quality, promotion, and brand image on customer satisfaction through purchasing decisions at zam-zam stalls. The development of the creative industry and event organizers has encouraged many restaurants now not only designed for dining comfort, but also carry the concept of attractive themes and decorations that make it an option for various events. Data was collected through questionnaires distributed to 95 respondents and using Structural Equation Modeling (SEM) with version 4.1.1.4 The results of this study indicate that product quality has a significant effect on purchasing decisions and customer satisfaction. Promotion has no significant effect on purchasing decisions but has a significant effect on customer satisfaction. Brand image has a positive effect on purchasing decisions and customer satisfaction. Purchasing decisions have a significant effect on customer satisfaction. Product quality and promotion have no direct influence on customer satisfaction through purchasing decisions. And brand image has a significant indirect effect on customer satisfaction through purchasing decisions. The findings of this study indicate that brand image is a factor that has an influence on customer satisfaction and purchasing decisions at zam-zam stalls.
A Bibliometric Review of Signaling Theory in Sustainability Research Sayuti, Alfian; Muliani; Lestari, Ayu Ambang; Aryani, R. Ayu Ida
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p14-25

Abstract

This study provides a comprehensive bibliometric review of how signaling theory has been applied in sustainability research during the period 2015–2025. Although signaling theory has been widely used to explain how firms reduce information asymmetry through sustainability communication, its rapid expansion has led to conceptual fragmentation. To address this issue, the study analyzes Scopus-indexed publications using VOSviewer to map scientific production, influential authors, collaborative networks, co-citation patterns, and keyword clusters. The results show a significant growth of sustainability-related signaling studies, with strong contributions from the United States, China, and several European countries, reflecting a globally interconnected research landscape. Citation networks highlight foundational works on sustainability reporting, legitimacy, greenwashing, and environmental performance as core theoretical anchors. Keyword co-occurrence analysis reveals that signaling theory is increasingly integrated with themes such as ESG disclosure, CSR, corporate governance, environmental values, consumer behavior, and green innovation, indicating a broad and interdisciplinary application of sustainability signals. However, the findings also show persistent inconsistencies in how signals are conceptualized, particularly regarding the credibility and authenticity of sustainability disclosures. Overall, this study offers an updated intellectual mapping of the field, clarifies dominant theoretical patterns, and identifies conceptual gaps. Future research is encouraged to strengthen theoretical integration, expand focus on emerging markets, and explore new forms of digital and AI-driven sustainability signaling.
Electric Car Purchase Interest Analysis: Price and Purchasing Power Moderated by Government Policy in Bogor Setio, Kiki; Adji, Askardiya R.
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p26-35

Abstract

Price, purchasing power and government policy are three of several factors that are thought to be relatively strong in influencing the interest in buying electric cars. To prove the influence of the three, it is necessary to conduct research with the aim of determining the influence between the variables Price, purchasing power on purchasing interest with government policy as a moderating variable. This research was conducted in the Bogor city community with a sample of 97 respondents, the formula used to calculate it is Lamesshow. Data collection was carried out using questionnaires distributed offline and online. Data was processed using Partial Least Square (PLS-SEM), which is one of the Structural Equation Modeling (SEM) techniques that is able to analyze latent variables, indicator variables and measurement errors. The results show that price and purchasing power influence purchasing interest, government policy moderates the influence between price on purchasing interest, while government policy does not moderate the influence between purchasing power on purchasing interest. based on the results of this study, it shows that all variables influence purchasing interest, even government policy can moderate the relationship between price and purchasing interest, but government policy does not moderate purchasing power on purchasing interest.
Integrated Project Management: The Role of Communication, Risk, Quality, and Procurement in Project Success at PT Teknologi Gotong Royong Firman, Nofirman Yantoni Waruwu; Kresnapati, Kresnapati Pribadi Kusdarwanto; Mala, Nurmala Sari; Hadi, Hadi Supratikta
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p36-45

Abstract

This study aims to analyze the role of integrated project communication management, risk management, quality management, and procurement management in enhancing project success at PT Teknologi Gotong Royong. The research employs a descriptive design with a quantitative approach, using purposive sampling of 25 respondents directly involved in property digitalization projects, complemented by interviews, observations, and documentation. Data were analyzed using multiple linear regression with the assistance of statistical software. The findings show that all variables—communication management, risk management, quality management, and procurement management-have a significant influence on project success, with a coefficient of determination (R²) of 0.791. Communication management has the strongest influence, followed by quality management, risk management, and procurement management. These results indicate that project success is strongly determined by the synergy among integrated project management aspects; therefore, the company must strengthen cross-division coordination, enhance risk mitigation, maintain consistent quality, and ensure effective procurement processes to support optimal project outcomes.
The Influence of Understanding Tax Regulations, Taxpayer Awareness, and Digitalization of Tax Services on Individual Taxpayer Compliance Kahar, Aulia Dianty; Nursyirwan, Vivi Iswanti
EAJ (Economic and Accounting Journal) Vol. 9 No. 1 (2026): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v9i1.y2026.p46-63

Abstract

Respondents in this research were accounting students majoring in taxation at the Faculty of Economics and Business, Pamulang University. They were selected because they have received formal education related to taxation and are considered to possess adequate foundational knowledge to understand tax obligations. Primary data were collected using a structured questionnaire distributed to participants who met the sampling criteria. The purposive sampling technique was applied, resulting in a total sample size of 237 respondents. The variables used in this study consist of Understanding of Tax Regulations (X1), Taxpayer Awareness (X2), and Digitalization of Tax Services (X3) as independent variables, while Individual Taxpayer Compliance (Y) serves as the dependent variable. Before conducting hypothesis testing, the research instrument underwent validity and reliability assessments to ensure that all indicators were appropriate and consistent. The results confirmed that the instrument met the required standards, indicating that it was suitable for further analysis. The findings of this study show that Understanding of Tax Regulations has a positive and significant effect on Individual Taxpayer Compliance. This suggests that individuals with better knowledge of tax rules are more capable of fulfilling their obligations correctly. Taxpayer Awareness also demonstrates a positive and significant influence, indicating that individuals who understand the importance of taxes tend to comply more willingly. Furthermore, the Digitalization of Tax Services contributes positively by simplifying administrative processes and increasing accessibility. Overall, all three variables significantly enhance taxpayer compliance.

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