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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 92 Documents
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The Effect of Profitability, Solvency, And Systematic Risk on Stock Returns with Moderating Variables by Audit Quality Harsono Yoewono; Satish Verenathan
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6532023

Abstract

Return is one of the factors that motivate investors to invest and is also a reward for the courage of investors to take risks on the investments made. Stock returns are influenced by three factors, namely internal factors, external factors and market factors. This study aims to determine the profitability, solvency, and systematic risk variables affect stock returns with moderating variables by audit quality. This study uses a quantitative approach. The population in this study is companies engaged in the mining sub-sector in Indonesia in 2011 – 2020 which are listed on the Indonesia Stock Exchange (IDX) or the Indonesia Stock Exchange (IDX). The results in this study are that profitability and solvency have an effect on stock returns, systematic risk has no effect on stock returns, while the audit quality variable as a moderating variable strengthens the return on equity, debt equity ratio and systematic risk variables on stock returns in mining sub-sector companies listed in Indonesia Stock Exchange 2011-2020 period.
The Effect of Dividend Policy and Profitability on Firm Value: (Case Study of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange in 2017-2021) Rizki Juliani Putri
Accounting and Finance Studies Vol. 3 No. 2 (2023): Issue: April
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs32.6622023

Abstract

The purpose of this study is to compare Dividend Policy (DPR) and Profitability (ROE) with Firm Value in Manufacturing companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2017-2021. This research is quantitative and uses secondary data. The population of this study is Manufacturing companies in the Consumer Goods Sector that are listed on the Indonesia Stock Exchange from 2017-2021 using the purposive sampling method and a 5-year observation period totaling 101 samples. The data analysis used is multiple linear regression analysis. The results of this study conclude that partially Dividend Policy (DPR) has a significant negative effect on Firm Value (PBV) and Profitability (ROE) has a significant positive effect on Firm Value (PBV) of 18% and simultaneously Dividend Policy (DPR) and Profitability has a positive effect significant to Firm Value (PBV)
The Effect of Capital Structure, Investment Decision and Working Capital Turn Over on Profitability Ines Aditia; Siti Kustinah
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.6902023

Abstract

The purpose of this study is compare Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) on Profitability (ROA). The research method used is descriptive research with a quantitative approach. This population is property and real estate companies listed on the Indonesia Stock Exchange during the 2017-2021 period using the purposive sampling method and a 5-year observation period of 80 samples. The data source obtained is secondary data based on the results of IDX's annual financial reports. The analytical tool used is multiple linear regression analysis. The results of this study indicate that partially Capital Structure (DER) has a significant negative effect on Profitability (ROA), Investment Decision (MBVE) has a significant positive effect on Profitability (ROA), while Working Capital Turn Over (WCTO) has no effect on Profitability (ROA). . Simultaneously Capital Structure (DER), Investment Decision (MBVE) and Working Capital Turn Over (WCTO) have a significant effect on Profitability (ROA).
How Learning Effectiveness of Taxation Courses and Tax Brevet Training Influence Career Choice in Taxation? Resti Putri Kharisma; Usman Sastradipraja
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.6972023

Abstract

Career choice in the field of taxation is one of the employment issues in the field of taxation. Therefore, the Minister of Finance issued several regulations trying to overcome these problems by carrying out various kinds of innovations. This study aims to determine the effect of the effectiveness of learning tax courses and tax brevet training on career choices in taxation. The type of research used is quantitative. The number of samples in this study were 100 respondents, namely students and alumni who were enrolled in the accounting study program at the Unjani Faculty of Economics and Business. Data collection used a questionnaire and was processed using SPSS 25. The results in this study show that partially the effectiveness of learning tax courses has a positive and significant effect on career choices in taxation, tax brevet training partially has no positive and significant effect on career choices in taxation. Simultaneously the variable effectiveness of learning taxation courses and tax brevet training influences career choices in the field of taxation
Redefining the Role of Mobile Phones in Accounting Education: Exploring Students' Perspectives Khulood khalifa almusalhi; Huria Saleem alabri; Mohammed Muneerali Thottoli
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.7292023

Abstract

Purpose: Equitable access, choosing suitable apps, eliminating distractions, assuring compatibility, and providing efficient teacher training for successful integration challenges with using mobile phones as teaching aids in accounting education. Hence the current research examines students' perceptions of using smartphones in accounting education.Design/ Methodology/ Approach: Quantitative data was gathered from 101 students in accounting programs at universities in Oman. The data is then analyzed using the Partial Least Square Structural Equation Modelling (PLS-SEM) technique. Findings: Both hypotheses are supported wherein students' Perception of the use of mobile phones as a learning tool with accounting education shows p < 0. 001, t=4.896, and university/college policy on using mobile phones with accounting education show p < 0. 001, t=4.020. This result indicates that Students’ Perceptions of (using mobile phones as a learning tool and university/college policy on using mobile phones) significantly impact accounting education.
Analysis Of The Effectiveness Of Implementing Voluntary Disclosure Programs In Cicadas Bandung Meilani Purwanti; Budi Luhung
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.7342023

Abstract

Taxpayer awareness and compliance in terms of tax payments are still low and on the other hand there are also several Indonesian assets that are outside the territory of the Unitary State of the Republic of Indonesia. The target of increasing state revenue every year causes the government to try to make new policies related to the Voluntary Disclosure Program (Tax Amnesty Volume II). The purpose of this study is to see, know and analyze the effectiveness of the implementation of the Voluntary Disclosure Program policy (Tax Amnesty Volume II) as stated in HPP Law Number 7 of 2021 at KPP Pratama Bandung Cicadas. This type of research is qualitative with a descriptive approach where the goal is to describe the situation systematically. Data analysis aims to simplify the results of data processing, making it easy to read and interpret. The data used are primary data with field study research techniques, namely interviews and documentation. The results of this study show that the effectiveness of the implementation of the Voluntary Disclosure Program (Tax Amnesty Volume II) runs well and effectively. This can be seen from the revenue that increased significantly by 130% in 2022 and the number of taxpayers who paid PPS of 807 WP, with the number of taxpayers who paid PPS effectively because considering its voluntary nature there is no target set. The Voluntary Disclosure Program (Tax Amnesty Volume II) is also based on clear legal protections so as to increase taxpayers' confidence in new regulations made by the government.
The Role of Tunneling in Doing Transfer Pricing Moh. Ubaidillah
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.7522023

Abstract

Transfer pricing practices carried out by companies by shifting profits from countries with high tax rates to countries with low tax rates, so as to minimize the tax burden in an effort to maximize company profits. In fact, tax revenue on income from multinational companies is a very significant part of tax revenues in the total tax revenues in the countries where these multinational companies operate. This study aims to determine the effect of profitability and taxes on transfer pricing with tunneling as a moderation variable. The study used secondary data as many manufacturing companies listed on the Indonesian Stock Exchange in 2019-2022. Sample selection using purposive sampling method which resulted in 40 manufacturing companies. This study used linear regression analysis with SPSS tools. The results of this study show that profitability and taxes have a significant positive effect on transfer pricing. Furthermore, tunneling is able to moderate the effect of profitability and taxes on transfer pricing.
Implementation and Implications of Regional Government Information System (SIPD) on Expenditure Administration Florensia Bernika; David P. E. Saerang; Hendrik Gamaliel
Accounting and Finance Studies Vol. 3 No. 3 (2023): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs33.7592023

Abstract

This study aims to determine the implementation the Regional Government Information System (SIPD) in the implementation of expenditure administration and the implications faced in the implementation of the local government information system. This research uses a qualitative method with a case study approach. Data collection was carried out by means of in-depth interviews and documentation studies. The results showed that the Local Government Information System Application at BPKAD Manado City is a computer application program that has been integrated and synchronized by one data at the Central Government, namely SIPD, one of the efforts in order to meet information needs quickly, precisely, completely, accurately and integrated. In addition, this can help the Central Government in controlling the financial activities of the Regional Government, but there are still several obstacles and obstacles that need to be addressed in order to optimally implement SIPD. In addition, the SIPD implementation policy in Manado City is in accordance with Peraturan Menteri Dalam Negeri No. 70 of 2019. From the aspects of resources, the character of the implementing agents, and the attitudes of the implementers, it still describes implementers who have minimal knowledge of SIPD and communication between implementing agents has not been maximized. The positive thing in the implementation of SIPD in Manado City is the existence of conditions conducive to the external environment (economic, social, and political environment). The implementation of SIPD creates practical constraints, such as network constraints that interfere with the data verification process and difficulties in communicating with implementing agents. Efforts to overcome obstacles are to conduct regular training programs for SIPD implementing employees with training materials that have been packaged easily so that the attitude of the SIPD implementing agents themselves can accept the new policy.
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).

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