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Imanda Firmantyas Putri Pertiwi
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Accounting and Finance Studies
Published by Profesional Muda Cendekia
ISSN : -     EISSN : 27744256     DOI : 10.47153/afs
Core Subject : Economy,
Economics, Econometrics & Finance
Accounting and Finance Studies is an academic journal published by Profesional Muda Cendekia. Accounting and Finance Studies aims to publish articles in the field of accounting and finance, including but not limited to research results, scientific studies and field cases. It has a purpose to provide a media for academics, researchers, experts and observers to communicate in the framework of scientific development in the field of accounting and finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 4 (2023): Issue: October" : 5 Documents clear
The Effect of Firm Size and Institutional Ownership on Tax Avoidance: Case Studies of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange for the 2017-2021 period Ajeng Ayuning Tyas; Bani Binekas
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.7052023

Abstract

This study aims to determine the effect of firm size and institutional ownership on tax avoidance. This research method in this study uses a quantitative approach with SPSS analysis tools. The population in this study are consumption goods sector listed in Indonesia Stock Exchange (IDX) with secondary data in the form of Annual Report of consumption goods sector manufacturing companies in 2017-2021. The sampling method used is purposive sampling method with a sample of 32 manufacturing companies consisting of 4 sub-sectors of the company that were sampled in this study. The analysis method of this study uses multiple linear regression. The result of this study indicate that firm size has effect on tax avoidance. Therefore, institutional ownership has no effect on tax avoidance.
The Effect of Working Capital Turnover, Debt to Asset Ratio and Times Interest Earned on Profitability Rifa andinie; Siti Kustinah
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.7502023

Abstract

The purpose of this research is to identify and analyze the influence of variables on each property and real estate company listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The indicators used in this study are Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR), Times Interest Earned (TIE) and Profitability (ROA). The population in this study were 80 companies and 44 companies as a sample with a total of 220 observations. This research uses purposive sampling method with five observation periods. This research uses descriptive quantitative method and associative method then multiple linear data analysis using SPSS 25 application assistance, this research uses independent variables, namely working capital turnover (WCTO), debt to assets ratio (DAR) and times interest earned (TIE) and the dependent variable is profitability (ROA). Based on data processing the results of this study show that partially working capital turnover (WCTO) has no significant effect on profitability, Debt to Asset Ratio (DAR) has no significant effect on profitability, times interest earned (TIE) has a positive and significant effect on profitability, Overall Simultaneous variables Working Capital Turnover (WCTO), Debt to Asset Ratio (DAR) and Times Interest Earned (TIE) have a significant effect on profitability (ROA).
The Mediating Role of Corporate Social Responsibility in the Relationship Between Institutional Ownership and Tax Avoidance Estri Navaranti; Indriyana Puspitosari
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8052023

Abstract

Tax avoidance is an effort made by the company to reduce tax payments legally. The amount of tax expense paid by the company is very material so that it will affect the amount of profit earned by the company. This study aims to determine the effect of institutional ownership on tax avoidance and the mediating effect of corporate social responsibility. This study analyzes companies in the property & real estate sector listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used was purposive sampling technique, obtained a final sample of 15 companies. Path analysis is used to analyze the indirect relationship between institutional ownership and tax avoidance through corporate social responsibility. The results of the analysis show that institutional ownership has no effect on corporate social responsibility, institutional ownership and corporate social responsibility have no effect on tax avoidance. The results of path analysis did not find the mediating role of corporate social responsibility in the relationship between institutional ownership and tax avoidance.
The Effect of Independence, Professionalism, Competency and Auditor’s Experience on the Quality of Audit Report (Empirical Study at BPK Perwakilan Provinsi Sulawesi Utara) Melina Yosephine Sihombing; Jullie J. Sondakh2
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8172023

Abstract

This study aims to determine the effect of independence, professionalism, competency and auditor’s experience on the quality of audit report. This study using a survey with census method using questionnaires distributed to all auditors in BPK Perwakilan Provinsi Sulawesi Utara. There were 138 questionnaires distributed around June until July 2023, but only 125 questionnaires returned so that response rate was 90,58%. The research model used is the multiple linear regression. The results show that professionalism, competency and auditor’s experience have a positive and significant effect on the quality of audit report, while independence has no significant effect. The implication of these findings show that the increase of professionalism, competency and auditor’s experience improve the quality of audit report. Coefficient of determination shows that independence, professionalism, competency and auditor’s experience simultaneously influence the dependent variable (the quality of audit report) by 68,50%, while the remaining 31,5% is influenced by other factors.
Boosting Government Assets as A Revenue Center: Risk and Treatment Nurul Ainuzzahrah; Dwi Martani
Accounting and Finance Studies Vol. 3 No. 4 (2023): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs34.8332023

Abstract

The Ministry of Finance, through the Directorate General of State Assets Management (DGSAM), strives to increase the contribution of asset management as a source of Non-Tax State Revenue through the Asset Utilization mechanism (in the form of assets rent, etc.). However, empirical data indicates that Asset Utilization activities are not optimal. This study aims to conduct a risk assessment of the government assets rental business process. The study was conducted qualitatively following the risk assessment steps according to ISO 31000:2018 Risk Management. Based on data obtained (by document analysis and interviews) and referring to the organization's risk appetite, the risk assessment shows that eight significant risks need to be anticipated and mitigated by DGSAM related to the assets rental business process. To increase the effectiveness of the assets rental business process in generating Non-Tax State Revenue, we recommend DGSAM as Assets Manager to increase the effectiveness of control in the assets rental business process and implement risk mitigation as an embedded strategy in improving asset management.

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