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EkoPreneur
Published by Universitas Pamulang
ISSN : 27162850     EISSN : 27162869     DOI : https://doi.org/10.32493/ekop
Core Subject : Economy,
Economics, Econometrics & Finance
EkoPreneur is a scientific research publication published by LPPM Pamulang University, on a semi annual basis every six months in December and June, intending to become a medium of communication, and disseminating scientific information between the campus and its stakeholders. Research studies contained in EkoPreneur are in the fields of Economics Accounting, Management, Marketing and Entrepreneurship Entrepreneurship, SME, Business. EkoPreneur aim includes academics, practitioners, and students, both government and non Government institutions.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 60 Documents
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Pengaruh Growth Opportunity, Kebijakan Dividen Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Nurhalimah; Nur Asmilia
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.32900

Abstract

Penelitian ini bertujuan untuk menganalisis faktor determinan dari Nilai Perusahaan, baik dari faktor Growth Opportunity dan Kebijakan Dividen. Juga dari faktor Ukuran Perusahaan. Metode yang digunakan adalah metode kuantitatif menggunakan data sekunder. Populasi dalam penelitian ini yaitu perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018 - 2022. Sampel yang digunakan pada penelitian ini berjumlah 7 perusahaan dengan periode pengamatan 5 tahun pada rentang waktu 2018 - 2022 dan jumlah laporan keuangan yang dijadikan sampel pada penelitian ini berjumlah 35. Analisis yang dipakai adalah analisis statistik deskriptif dan analisis regresi berganda. Alat analisis yang digunakan dalam penelitian ini adalah analisis dengan bantuan program E-views Versi 12. Hasil penelitian yang dilakukan menunjukkan bahwa secara Simultan Growth Opportunity, Kebijakan Dividen dan Ukuran Perusahaan berpengaruh terhadap Nilai Perusahaan. Sedangkan secara Parsial Growth Opportunity tidak berpengaruh terhadap Nilai Perusahaan, Kebijakan Dividen secara parsial tidak berpengaruh terhadap Nilai Perusahaan dan Ukuran Perusahaan secara parsial menunjukkan Berpengaruh terhadap Nilai Perusahaan. Kata Kunci: Growth Opportunity; Kebijakan Dividen; Ukuran Perusahaan; Nilai Perusahaan
Pengaruh Investment Opportunity Set Dan Employee Stock Option Terhadap Retuen Saham Yanti, Nur Hida; Akhmad Sigit Adiwibowo
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.33012

Abstract

ABSTRACT This study aims to determine the effect of Investment Opportunity Set, Employee Stock Option on Stock Returns. Stock Return is measured using Capital Gain, Investment Opportunity Set is measured using Market Value to Book of Asset and Employee Stock Option is measured using ESOP Listed Share. The population in this study are all companies that implement ESOP listed on the Indonesia Stock Exchange that adopt ESOP for the period 2017-2021. The number of samples in this study were 13 companies obtained using Judgement Sampling. 65 data were obtained. The type of data in this study is secondary data with quantitative research methods. The analysis technique used is panel data regression analysis with a significance level of 5%. This research was processed using eviews 12 software and showed that (1) Investment Opportunity Set has an effect on stock returns (2) Employee Stock Option has no effect on Stock Returns.   Keywords: Stock Return, Investment Opportunity Set, Employee Stock Option
Pengaruh Kesulitan Mencari Kerja Terhadap Pilihan Generasi Muda Untuk Berwirausaha Jovita, Agnes; Anfasya, Yulindar Fahri; Nia Nurlita; Mustafidan, Ahmad Azka Nur
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.37238

Abstract

This study is used to determine whether there is a significant influencebetween difficulty in finding a job and the choice of entrepreneurship among theyounger generation. This research uses a survey with a questionnaire method.Respondents in this study focused on people aged between 18 and 25 years old. Thenumber of respondents obtained was 32 people. In the questionnaire distributed,there were three different questions. These questions are relevant to the purpose ofthe analysis that the researchers conducted. In the current study, it was found thatdifficulty in finding a job influences young people's choice of entrepreneurship.There is also a link between the availability of capital and the sustainability of anentrepreneurship.Keywords: Entrepreneurship, difficulty finding a job, capital
Pengaruh Struktur Aset, Pajak Tangguhan Dan Penghindaran Pajak Terhadap Struktur Modal Savitri, Anisa Dwi; Saputri, Sevty Wahiddirani
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

AbstractThis research aims to analyze asset structure, deferred taxes and tax avoidance on capital structure. The type of research used is quantitative with a quantitative associative approach using secondary data. The population in this research is Consumer Non Cyclical Sector companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sample used in this research was 32 companies with an observation period of 5 years in the 2018 - 2022 time period and the number of financial reports sampled in This research totaled 160. The analysis used was descriptive statistical analysis and panel data regression analysis. The analytical tool used in this research is analysis with the help of the E-views Version 12 program. The results of the research conducted show that simultaneously Asset Structure, Deferred Taxes and Tax Avoidance have an effect on Capital Structure. Meanwhile, partially Asset Structure has a positive effect on Capital Structure, Deferred Tax has no effect on Capital Structure, and Tax Avoidance has an effect on Capital Structure. Keywords: Asset Structure; Deferred Tax; Tax Avoidance; Capital Structure
Pengaruh Pemahaman Pajak, Love Of Money Dan Moralitas Wajib Pajak Terhadap Kepatuhan Wajib Pajak: Studi Kasus Pada Mahasiswa Universitas Pamulang, Tangerang Selatan Rawati Wawuru; Linawati
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.41576

Abstract

This research aims to determine the influence of tax understanding, love of money and taxpayer morality on taxpayer compliance. Case study students at Pamulang University, South Tangerang. This type of research uses quantitative methods. The population in this study were students at Pamulang University, South Tangerang. The sampling technique uses an accidental technique, where the sample is determined based on spontaneity factors. The sample in this study was 100 respondents. The data collection method uses a survey method, namely the author distributes questionnaires directly to respondents. The questionnaire was tested for validity and reliability before collecting research data. The data analysis technique in this research uses the classic assumption test, multiple linear regression test and hypothesis testing. Based on the SPSS Version 25 test results from the tests that have been carried out, it is known that Tax Understanding, Love of Money and Taxpayer Morality simultaneously influence Taxpayer Compliance. The Tax Understanding variable partially influences Taxpayer Compliance, the Love Of Money variable influences Taxpayer Compliance and Taxpayer Morality partially influences Taxpayer Compliance. Keywords: Tax Understanding; Love of Money; Taxpayer Morality; Taxpayer Compliance
Pengaruh Persepsi Kemudahan Dan Fitur Layanan Terhadap Minat Peserta Menggunakan Aplikasi Mobile JKN Dewi Wijiastuti, Retno; Nur Fadhilah Febriyanti, Eka
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of perceived convenience and service features on participants' interest in using the Mobile JKN application among BPJS Kesehatan participants at Puskesmas Sorong. Employing a quantitative approach with a causal method, the research involved 120 respondents selected through purposive sampling. Data were collected via questionnaires and analyzed using multiple linear regression with SPSS version 20. The findings reveal that perceived convenience significantly influences participants' interest in using the Mobile JKN application, with a t-value of 9.426 > t-table 1.980 and a significance value of 0.000. Service features also have a significant positive effect, with a t-value of 9.838 > t-table 1.980 and a significance value of 0.000. Simultaneously, perceived convenience and service features jointly influence interest, with an F-value of 65.535 > F-table 3.07 and a significance value of 0.000. The coefficient of determination (R²) indicates that 52.8% of the variance in participants' interest can be explained by perceived convenience and service features, while 47.2% is influenced by other factors. The study emphasizes the critical role of user-friendly digital health applications with comprehensive service features in increasing adoption rates. The findings suggest that developers should design more intuitive and responsive features to meet user needs. The research is limited to the Sorong region, which may affect the generalizability of the results. Future studies should consider expanding the geographical scope for more representative findings.
Analisis Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan, Dan Perencanaan Pajak Terhadap Manajemen Laba Achsan, Muhammad Rauja; Nurhayati, Nurhayati
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.43421

Abstract

This research aims to empirically determine the influence of current tax burden, deferred tax burden and tax planning on earnings management in automotive companies listed on the Indonesia Stock Exchange (BEI). during the 2018-2022 period. The research method used is a quantitative research method. The data used is secondary data, namely financial reports listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample was selected using the purposive sampling method. Based on predetermined criteria, there were 6 automotive companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The analysis techniques used in this research are descriptive statistical analysis, panel data regression model testing, classical assumption testing, panel data linear regression testing, and hypothesis testing. The results of this research show that current tax burden and tax planning have an effect on earnings management, while deferred tax burden has no effect on earnings management. Then research simultaneously current tax burden, deferred tax burden, and tax planning influence on earnings management.
Pengaruh Kepemilikan Institusional Dan Leverage Terhadap Tax Avoidance Dwi Listiani; Rudi
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.43681

Abstract

This research aims to analyze the influence of institutional ownership and leverage on tax avoidance. This research was conducted by analyzing the financial reports of companies in the consumer non-cyclicals food & beverage subsector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023. The sample used in this research was 16 companies in the consumer non-cyclicals subsector. food & beverage listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are institutional ownership (X1) as the first independent variable, leverage (X2) as the second independent variable and tax avoidance (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using Eviews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The results of this research show that institutional ownership partially influences tax avoidance. Leverage partially influences tax avoidance and simultaneously institutional ownership and leverage influence tax avoidance. Keywords: Institutional Ownership, Leverage, Tax Avoidance
The Impact of Long Drought on the Increase in Fertilizer Prices and Rice Prices in Nganjuk Regency: Dry Season, Fertilizer Prices, Price of Rice Siska Marlina; Kasimun
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v6i1.44950

Abstract

Agriculture is the second largest economic support sector in Indonesia as it serves as a food provider, employment and source of income. The long dry season significantly affects rice prices and rice production compared to the rainy season. This study aims to determine the effect of the long dry season and the increase in fertilizer prices that greatly influenced the increase in rice prices in Nganjuk Regency. The research method used was a descriptive qualitative method. The technique of collecting data through observation, questionnaires and interviews, namely data regarding information and explanations from farmers. The causes of rice price increases are reduced agricultural production, reduced agricultural labor, the influence of the season, increased fertilizer prices, increased agricultural needs, the emergence of rice pests and increased fuel oil (BBM) and reduced agricultural land area. Policies made by the government aim to protect farmers from falling grain prices during the harvest season. The outcome of the research is the existence of a policy from the government for farmers in the event of a long drought on the increase in rice prices in Nganjuk Regency so that grain prices can be resolved during the main harvest.
The Effect Of Profitability, Liquidity, Solvency And Tenure Audit On The Acceptance Of Going Concern Audit Opinions On Transportation Companies Listed On The Indonesia Stock Exchange: Opinion Going Concern, Profitability, Liquidity, Solvency, Audit Tenure evi_gentiaras_; Fransiska Desta Fitriana; Amelia Fernanda; Imelda Sinaga; Maria Maranatha Gultom
EkoPreneur Vol. 6 No. 1 (2024): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study investigates the influence of profitability, liquidity, solvency, and audit tenure on going concern audit opinions for transportation companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The research employs logistic regression analysis to assess whether these financial and audit-related variables significantly impact the issuance of going concern audit opinions. Descriptive statistical analysis indicates that profitability, liquidity, solvency, and audit tenure exhibit varying levels of influence on audit outcomes. The findings reveal that profitability does not significantly affect going concern audit opinions, indicating that companies with high profitability do not necessarily avoid such opinions. Liquidity also shows no significant influence, suggesting that the company's ability to fulfill short-term obligations may not be a determining factor for auditors. Similarly, solvency does not exhibit a significant impact, as a higher debt ratio does not automatically indicate a worsening financial condition in the eyes of auditors. Finally, audit tenure is found to be insignificant, highlighting concerns about the potential erosion of auditor independence over extended engagements. These findings support prior studies that demonstrate the limited predictive power of these variables concerning going concern opinions in the transportation sector. This research contributes to the ongoing discourse on audit opinions by emphasizing the need to consider both financial and non-financial factors when evaluating a company’s ability to continue its operations. Future research is recommended to explore additional variables and proxies to better understand the dynamics affecting audit opinions in this sector.

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