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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. 4 No. 2 (2024): Issue: April" : 5 Documents clear
Profitability Determinant Of Insurance Sector in Indonesia Devi Permata Sari Bangun; Aria Aji Priyanto
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9032024

Abstract

Research Aims: This research aims to examine the influence of premium income and claim expenses on the return on equity in life insurance companies registered with the Financial Services Authority (OJK) from 2013 to 2022. Design/methodology/approach: His research uses quantitative research methods with data collection techniques by means of literature research and documentation research, and the results are analyzed by panel data regression analysis techniques. This research takes data from life insurance companies registered with the Financial Services Authority (OJK) that have published their financial reports. Research Findings: There is an observation that premium income has a positive effect on the Return on Equity of insurance companies. ROE reflects how efficiently a company uses equity to generate net income. There are findings that claim expense has a positive influence on the Return on Equity of insurance companies. ROE is calculated as net income divided by shareholders' equity. The higher the claims expense, the lower the net income available to shareholders, and ultimately the lower the ROE. The findings show that premium income and claim expense have a significant influence on an insurance company's Return on Equity. If premium income exceeds claim expense, ROE is likely to increase due to higher net income. However, if claims expense is higher than premium income, ROE will likely decrease due to lower net income. ROE is calculated as net income divided by shareholders' equity. Therefore, ROE is a measure of how efficiently a company uses equity to generate net income. Research Limitations: This research is only limited to secondary data of life insurance companies companies registered with the Financial Services Authority and many companies that do not publish complete annual financial report data. do not publish complete and consecutive annual financial report data during the consecutively during the research period. Limitations in taking variables that are only premium income and claim expense variables used in this study, because researchers only take one of the internal and external factors that are thought to affect return on equity. The return on equity variable in this study can only be explained by 78% by the premium income and claim expense variables, in the sense that there is still 22% part of the dependent variable in this study that can be explained by other independent variables outside of this study. in this study that can be explained by other independent variables outside of this study. this research.
Analysis of Variables Affecting Dividend Policy in Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2018-2022 Susi Nofitasari; Sri Dwi Ari Ambarwati; R. Heru Kristanto HC
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9082024

Abstract

This study aims to determine the effect of liquidity, profitability, leverage and company size on dividend policy. The population in this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The sample collection method is purposive sampling, with a total sample size of 40 companies. The data analysis used in this study used multiple linear regression analysis. The results of data analysis show that liquidity (CR) and leverage (DER) have no effect on dividend policy. Meanwhile, profitability (ROA) and company size (Firm Size) have a significant positive effect on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022.
The Influence of Corporate Reputation, Available Slack, Company Size, and Leverage on Tax Avoidance Moh. Sodikin; Aminatuzzuhro; Rodhiyah
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9242024

Abstract

Research Aims: This research aims to examine the influence of company reputation, available slack, company size, and leverage on tax avoidance. Design/methodology/approach: The research sample consists of 139 company-year observations from companies in the mining and construction industry (SIC 1) listed on the Indonesia Stock Exchange during the period 2020-2022. Multiple linear regression is used as the data analysis technique to address the research hypotheses. Research Findings: The results indicate that company reputation and leverage have a significant negative effect on tax avoidance. Meanwhile, available slack and company size have a significant positive effect on tax avoidance. Theoretical Contribution/Originality: This research is expected to enrich the literature on factors influencing tax avoidance and provide a strong foundation for the government and regulators to optimize revenue from the tax sector by considering the factors influencing corporate tax avoidance in the mining and construction sectors.
Determinants of Company Value: Empirical Study on Agricultural Sector Companies Listed on Indonesian Stock Exchange 2017-2022: Indonesian Muhammad Adi Nugrahatama; Axel Giovanni; Wildan Yudhanto
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

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

Abstract

This research aims to provide empirical evidence regarding the relationship between Capital Structure, Profitability and Company Growth on Company Value in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2017-2022 Period. The number of company samples was carried out using a purposive sampling method, where the samples were selected based on criteria set by the researcher. The data was processed using multiple linear regression analysis techniques using Stata 14. The results of this research show that Capital Structure and Company Growth have a significant influence on Company Value, while Profitability does not have a significant influence on Company Value.
Biases in Indonesian Stock Investor Behavior Fredella Colline
Accounting and Finance Studies Vol. 4 No. 2 (2024): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs42.9372024

Abstract

Research Aims: to explore behavioral biases of stock investors in their decision making and find which bias is the most often experienced by Indonesia investor. Investor behavior plays an important role in making investment decisions in the capital market. The less the biases, the better the decision.Design/methodology/approach: Using qualitative approach, semi-structure interview was conducted with 5 Indonesia investor. All five participants are Indonesian and aged between 34-69 years old. The interviews begin with some general questions and are followed by addressing more questions arising from the previous discussion. The transcriptions of interviews from respondents use the verbatim approach.Research Findings: Several biases that we have found are herding, loss aversion, disposition effect, anchoring and availability biases. Herding is the one that happens more often. From those 5 behavioral biases from the result of the interviews, herding is the one that happens more often. This study suggests that herding is note-worthy, that is, this bias needs to be explored more deeply. This research also found that better educational background and knowledge can reduce the biases in decision making.Theoretical Contribution/Originality: This research was using qualitative approach explore investor bias in Indonesia. Keywords: Investor bias, herding, risk aversion, disposition effect, anchoring and availability

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