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Ilomata International Journal of Tax and Accounting
Published by Yayasan Sinergi Kawula Muda
ISSN : 27149838     EISSN : 27149846     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ilomata International Journal of Tax and Accounting serves as the journal that is devoted exclusively to accounting research. Its primary objective is to contribute to the expansion of knowledge related to the theory and practice of accounting in Indonesia, by facilitating the production and dissemination of academic research throughout the world. The scope of the journal covers all areas of accounting. To encourage the growth of Indonesian accounting research and practice, this journal let it open to all approaches to research, including, but not limited to analytical, archival, case study, conceptual, experimental, and survey methods.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 247 Documents
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Boosting Corporate Performance: Green Accounting and Audit Quality Synergy Tampubolon, Jhon Dogor; Siagian, Valentine; Rinendy, Jhon
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1384

Abstract

This study aims to explore the impact of green accounting and audit quality on company performance in property and real estate companies listed in 2021–2022. This study used the purposive sampling method, observing 138 observations from 69 companies. This study uses 91 GRI G4 Framework criteria statements to assess the level of green accounting disclosure. Corporate performance in this study is measured by ROA, ROE, and NPM. The results of this study, based on statistical data, show that green accounting only has a significant positive effect on NPM. The results of the audit quality effect on ROA, ROE, and NPM indicate that the effect was positive and insignificant. Based on this study indicates that the effect of green accounting is only seen in NPM, for that in the future there should be more companies that voluntarily make corporate sustainability reports.
Gender Diversity, Corporate Social Responsibility, Return on Asset, and Leverage on the Corporate Tax Aggressiveness of Manufacturing Companies in Indonesia Wulandari, Diah Ayu Putri; Tjahjono, Mazda Eko Sri; Ismawati, Iis; Mulyanah
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1403

Abstract

This research attempts to ascertain how gender diversity, corporate social responsibility, return on assets, and leverage affect tax aggressiveness. The novelty and contribution of this research is that these four variables have not all been studied for their influence on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Previous studies with different company sectors and periods have also proven mixed research results. The total research population was 170 companies, and 86 sample companies were selected using the purposive sampling technique. The research period was four years, so 344 research data were collected. Then, 62 research data were outlier data, so the final number of samples to be tested was 282 research data. IBM SPSS 25 was used to conduct a multiple linear regression analysis approach. This study will present the results of descriptive data analysis and parametric statistical analysis, which include classical assumption tests, hypothesis tests, and coefficient of determination tests. The research conclusion shows that gender diversity and leverage have a negative effect on tax aggressiveness. The presence of women on the company's board will help the supervisory function so that the level of corporate tax aggressiveness can decrease. In addition, the increase in corporate leverage will reduce the tax burden so that the level of corporate tax aggressiveness will also decrease. Meanwhile, corporate social responsibility and return on assets positively affect tax aggressiveness. Companies carry out the fulfillment of CSR obligations only to obtain a good image in order to cover up irresponsible actions, such as tax avoidance. In addition, profitable businesses may make the most of their resources to optimize their tax planning to reduce their tax burden and raise their level of tax aggressiveness.
The Effect of Corporate Governance, Green Accounting and Leverage on Company Profitability on Pefindo I-Grade Index Setiadi, Abigail Dwi Pangestu; Hutabarat, Francis M.; Sinaga, Judith T. Gallena
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1415

Abstract

Profitability plays an important role in reflecting a company's performance in generating profits. Therefore, this study was conducted to demonstrate the effects of corporate governance, green accounting, and leverage on company profitability. This study utilizes a quantitative approach with secondary data. The research population comprises companies listed on the Pefindo I-Grade Index. The sample size is 30 companies over a 5-year period, resulting in 150 samples. Over a period of five years, data was collected from various companies, resulting in a total of 150 samples. A regression analysis was conducted, and the findings from this test indicate that corporate governance and green accounting do not have impact on company profitability, whereas the leverage ratio has a negative and significant effect on company profitability.
The Effect of Earnings Per Share (EPS), Price Earnings Ratio (PER), and Dividend Payout Ratio (DPR) on the Stock Price of PT Adaro Energy Indonesia Tbk Feriadi, Felix; Widjaja, Indra; Evangelio, Rogue S
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1486

Abstract

This study examines the influence of critical financial indicators on the stock price of PT Adaro Energy Indonesia Tbk, with particular emphasis on Earnings Per Share (EPS), Price Earnings Ratio (PER), and Dividend Payout Ratio (DPR) from 2008 to 2023. In the context of escalating global economic integration, organizations encounter significant competitive challenges, rendering financial performance analysis essential for strategic decision-making. Although much study has been conducted on financial ratios, limited studies comprehensively investigate the collective impact of these factors on stock prices within Indonesia's energy industry, particularly over an extended data range. This study employs a quantitative research methodology and multiple regression analysis, revealing that EPS strongly affects stock prices, underscoring its vital importance in shareholder value. The data demonstrate that both EPS and PER exert a substantial influence on stock prices independently, but DPR has no meaningful impact. EPS, PER, and DPR jointly exert a substantial effect, accounting for 65.6% of the volatility in stock prices. These insights enhance the comprehension of the significance of financial measures in stock valuation, offering strategic considerations for investors and corporate management in their decision-making processes.
Factors Influencing Interest in Using Financial Technology QRIS Among Accounting Lecturers in Bandar Lampung-Indonesia Septiani, Kamelia; Yuniarti, Evi; Rusmianto; Wijaya, Lihan Rini Puspo; Kurniawan, Umarudin
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1243

Abstract

The use of QRIS as a digital payment method is increasing in Indonesia. QRIS provides convenience in payments so that the transaction process becomes more effective and efficient. This study aims to determine the influence of promotional attractiveness, perception of ease of use, and perception of use risk on interest in using Financial Technology QRIS in Accounting Lecturers in Bandar Lampung City. The population of this study is Accounting Lecturers of PTN and PTS in Bandar Lampung City. Data collection was carried out by distributing questionnaires to 61 respondents. Data analysis was carried out using SEM models and the help of Smart PLS software. From the hypothesis test, it was found that the attractiveness of promotion had no effect on the interest in using QRIS financial technology and the perception of ease of use had no effect on the interest in using QRIS financial technology. Meanwhile, the perception of risk of use has no effect on interest in using QRIS financial technology.
The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency: The influence of Accrual Quality, Accounting Conservatism and Debt Maturity on Investment Efficiency Rosalina, Eka
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1421

Abstract

ABSTRACT: A company's investment decisions and their results determine a company's future cash flows and profitability and have a profound effect on a company's long-term survival and growth. Investment optimization must be made because it is the most important responsibility of management and a fundamental problem in corporate finance. A company's investment decisions and their results determine the company's future cash flow and profitability and have a profound effect on the company's survival, appropriate long-term growth and achieving investment efficiency in the company. This research aims to examine the accrual quality, accounting concervatime and debt maturity on investment efficiency. This test was carried out in a regression manner on manufacturing companies in Indonesia and the sample size was 132 out of 174 populations that met the criteria during the 2019 to 2021 fiscal period. The results show that the results of testing the quality of financial reports with Accrual Quality have a positive effect on investment efficiency, indicating that the quality of financial reports a higher source of information and will reduce asymmetric information thereby increasing investment efficiency And also debt maturity does does not have a significant effect on investment efficiency, because the cash flow that would otherwise be desirable to invest must ultimately be spent on debt maturity which is quite high Keywords: Accrual Quality, Accounting Concervatism and Debt Maturity on Investment Efficienc
Examining the Management Impact: A Literature Review on the Phasing Out of Cheques in South Africa Abrahams, Estelle Deseree
Ilomata International Journal of Tax and Accounting Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i1.1512

Abstract

The South African Reserve Bank, along with other financial authorities, announced that as of December 31, 2020, the acceptance or issuance of cheques as a valid form of payment would cease. This study seeks to explore the management implications of this decision, considering the developing economic landscape of this country. A qualitative approach was employed, utilizing existing literature to gain insights into the potential impact of discontinuing cheques. The findings suggest that changes will be necessary for businesses and financial houses to accommodate new digital payment solutions and educate vulnerable persons. source documents, impacting the resolution of discrepancies.
The Power of Words: Decoding the Nexus of Impression Management Tactics in South African SOEs' Annual Reports that Shape Stakeholder Perception Ngcizela, Andiswa; Phesa, Masibulele; Arulanandam, Benedict Valentine
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1533

Abstract

This topic investigates the nexus, between textual features in chairperson’s reports and their effectiveness in shaping stakeholder perceptions in South African SOEs. These voluntary sections are prone to manipulation to mask poor governance and maladministration. SOEs are key to South Africa’s economic development, but their declining performance prompted this analysis. Using secondary data from SOEs’ annual reports, a quantitative content analysis approach was applied. Signaling theory guided interpretation. The study examined the chairperson’s report by analyzing variables such as report length, positive and negative sentiments, personal references, and passive language in both profitable and non-profitable SOEs. Findings showed both profitable and non-profitable SOEs use impression management. Profitable SOEs had longer reports and more words, but report length differences were not significant. Profitable SOEs also used more personal references, though marginally. Both categories employed a similar proportion of positive tone, surpassing negative tone. Non-profitable SOEs used more passive voice, but the difference was minimal. This study highlights how signaling theory applies to public sector disclosures, offering insights for stakeholders into how impression management may shape the presentation of SOE performance. It aids users in recognizing tactics used by SOEs to maintain relevance amid persistent poor outcomes.
The Impact of Contribution Density, Size, Idle Contributions, and Pension Funds’ Performance Ibrahim, Majeed Ajibola; Rabiu, Sherifdeen Adebola; Agbeyinka, Ibrahim Yinka
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1564

Abstract

Purpose: Pension funds administrators (PFAs) are currently seen as reliable catalyst for steady economic growth and development. The need to ensure management of pension funds in the best possible ways or most effective manner was borne out of the need to ensure that they yield better returns on investment. This study attempts to offer answers to three issues based on evidence from Nigeria. We attempt to find (a) to what extent has the density of pension contribution influence the investment performance of PFAs? (b) to what extent has idle contribution affect the investment performance of PFAs? And (c) to what extent does the pension contribution size induce the investment performance of PFAs? Method: We applied the generalized least square (GLS) regression based on PFAs performance between 2014 and 2023, evaluate the connection between four financial assets that the PFAs in Nigeria invest in and the investment returns. Results: We find that density of the contribution, idle contribution, contribution size, total pension fund assets and leverage are critical in determining the investment performance. A positive coefficient was reported for the adopted regressors for contribution density. This implied that the selected PFAs could improve their performance considerably if credence is given to their contribution density because contribution density is major key driver of a PFAs performance. Novelty: We recommend measures that would boost the sustainability of pension funds, securing better retirement outcomes for contributors and strengthening Nigeria’s financial ecosystem.
Micro Credit and Poverty Alleviation in Nigeria: Evidence from Selected Agribusiness Cooperative Societies in Oyo State Ibrahim, Majeed Ajibola; Gbadebo, Adedeji Daniel; Dada, Olawale Bamidele
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1599

Abstract

Poverty is one of the world's biggest issues, particularly in third-world countries. Nigeria is not an exception to the rule that governments everywhere have been developing various economic and social policies or programs to lower the poverty rate inside their borders. It is well known that cooperative groups, particularly at the medium and micro levels, have proven essential to economic progress. This study investigates the impact of micro-credit on poverty eradication in Nigeria. To examine whether microcredit facilitates a decline in poverty, we use a simple linear model to test the hypothesis that cooperative societies greatly impact poverty, using primarily sourced data from Cooperative Societies in Oyo State. The impact of timely access to micro-credit, credit lending rate, and technical support have negative and significant coefficients of -0.229, -0.242, and -0.231. This supposes that any increase in all variables will result in a drop in poverty alleviation among agribusiness cooperators. The outcome demonstrates that a cooperative society has significantly raised the living standards of its members. This shows that cooperative societies are important in reducing poverty. They offer financial and technical services, which help low-income earners whom traditional financial institutions do not primarily support. We suggest using legislative approaches to keep cooperative societies relevant to Nigeria's efforts to reduce poverty.

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