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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 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
Corporate Social Responsibility and Firm Performance: A Literature Review Hadiwibowo, Imam; Purwanti, Lilik
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.9702024

Abstract

Research Aims: This study explores the complex relationship between Corporate Social Responsibility (CSR) and company performance, focusing on how board composition, leadership, and cultural influences affect the efficacy of CSR initiatives.Design/methodology/approach: Using a literature review method.Research Findings: Independent directors on company boards positively influence CSR activities, which in turn enhance company value. These effects receive moderation from the resources available to the company and mediation through the CSR activities themselves. The research also highlights that leadership qualities such as integrity and stakeholder engagement significantly boost organizational performance by promoting responsible corporate culture. It further reveals that market-oriented cultures strengthen the positive impacts of CSR on performance, while adhocracy cultures have the opposite effect. Geographical variations emerge in the effectiveness of CSR, with significant impacts observed in regions like Argentina and Bolivia, unlike in Chile where CSR shows negligible effects. The study notes that while CSR typically improves operational performance, its impact on market valuation proves complex and hinges on strategic emphasis on value utilization over creation. Moreover, a company’s initial CSR reputation crucially impacts its financial performance, where positive reputations enhance and negative ones detract from company success.Theoretical Contribution/Originality: The findings advocate for aligning CSR with corporate strategy and culture to maximize its benefits on company performance.
Transforming Buwuhan Tradition In Accounting Perspective: Exploring Value And Economic Impact Sulistyowati, Rina; Arfamaini, Revi; Rahmawaty; Meilia, Frizkana
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10012024

Abstract

Research Aims: The research aims to transform the Buwuhan tradition through an accounting perspective by exploring its value and economic impact. It will analyze the financial implications, assess value creation, and investigate the application of modern accounting practices to enhance economic activities related to Buwuhan. The study will also propose strategies for sustaining and expanding the tradition, aiming to balance cultural preservation with economic growth. Design/methodology/approach: This research uses literature research methods (library research). Research This literature research which states that literature research is known for activities related to collecting library data, reading, and recording and processing research materials. Literature research limits its activities to only materials derived from libraries without the need for field research. Research Findings: it is explained that the meaning in wages and hapolas is almsgiving, love, and sincere and sincere intentions. The absence of financial recording and reporting shows that this practice has a different concept of accountability from generally accepted accounting, namely accountability based on love.Theoretical Contribution/Originality: his research applies modern accounting to the Buwuhan tradition, bridging cultural heritage and economic analysis. It offers a framework for quantifying and enhancing the financial and social value of cultural practices, providing new insights for accounting and aiding community leaders in balancing cultural preservation with economic development
Determinants of Tax Avoidance in the Infrastructure Sector of State-Owned Enterprises Vinata, Velia; Dosinta, Nina Febriana; Yantiana, Nella
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10052024

Abstract

Research Aims: The purpose of this study is to determine the influence of capital intensity, return on assets, and firm size on tax avoidance practices. Design/methodology/approach: The data are used from the financial reporting and annual report of the infrastructure sector of state-owned enterprises listed in IDX from 2016-2022. Research Findings: The results of this study indicates that capital intensity has a positive and significant effect on tax avoidance. Meanwhile, return on assets and firm size has no significant effect on tax avoidance. Theoretical Contribution/Originality: The company's capital intensity can reduce tax avoidance efforts in line with fulfilling stakeholder (principal) expectations regarding increasing net income. This research contributes to expanding understanding regarding determinants of tax avoidance and agency theory.
The Influence of Company Characteristics on Audit Report Lag: Auditor Characteristics as a Moderating Variable Putri, Nurul Alifah; Dyah Febriantina Istiqomah
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10152024

Abstract

Research Aims: This research examines the influence of profitability, liquidity, solvency, audit committee size, board of directors’ size, and company size on audit report lag, with auditor reputation as a moderating variable. Design/methodology/approach: The research sample consisted of 61 energy sector companies listed on the Indonesia Stock Exchange during the 2020-2022 period, so the total research observation subjects were 183 data. Data analysis in this research uses panel data regression analysis. This research uses advanced statistical and econometric data analysis software, namely Eviews Enterprise 12 Software. Research Findings: The research results show that profitability has a negative effect on audit report lag. Meanwhile, liquidity, solvency, the size of the board of directors, and company size positively affect audit report lag. The size of the audit committee does not affect audit repro lag. Auditor reputation moderates the influence of profitability, liquidity, the size of the board of directors, and company size on audit report lag. Theoretical Contribution/Originality: This research is expected to enrich the literature regarding factors that influence audit report lag and provide a solid basis for companies to optimize the timing of publishing financial reports by considering these factors in energy sector companies.
Should the Cash Receipt System (CRS) be Implemented to Optimize Taxes in the Indonesian MSME Sector? Adesurya, Rakib; Abbas, Yulianti
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10302024

Abstract

Research Aims: This study aims to analyze the viability of applying a Cash Receipt System (CRS) concept in supervising tax revenue from the MSMEs sector to add the consideration for implementing CRS in Indonesia using the OECD (2015) framework. Design/methodology/approach: This study uses a descriptive qualitative approach in the form of a case study conducted at the Directorate General of Taxes (DGT). The study was carried out by analyzing literature analysis, analyzing taxation data on the MSMEs sector, and analyzing interview results. The data collection method consists of secondary data through literature analysis and primary data through interviews with respondents from the DGT, Regional Revenue Agency, taxpayers in the MSMEs sector, consultants, and related associations. Research Findings: Research shows that CRS policy does not fulfill some OECD (2015) principles, especially Neutrality, Efficiency, and Equity. This research emphasizes the importance of tax education and financial literacy in the MSME sector for Indonesia's sustainability of tax revenues. Theoretical Contribution/Originality: Suggested by the OECD (2017), the study contributes to the body of knowledge regarding the application of the fiscal device to counteract tax evasion in Indonesia. Keywords: Fiscal Device, Cash Receipt, Tax Evasion, MSME
Green Capital Dynamics: Investigating the Impact of Capital Structure on Profitability among IDX LQ45 Low Carbon Leaders in Indonesia Bustani, Bustani; Swandari, Fifi; Yunani, Ahmad
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11092024

Abstract

Research Aims: This study explores the nexus between capital structure and financial performance among firms listed in Indonesia's IDX LQ45 Low Carbon Leaders. The study focuses on capital structure, operationalized through leverage (Total Liabilities/Total Assets), and financial performance metrics, specifically Return on Assets (ROA) and Return on Equity (ROE). Design/methodology/approach: The research employs the Hausman test to select appropriate panel data models, subsequently validated by the Breusch-Pagan test. This rigorous approach ensures robust model selection between fixed-effect and random-effect specifications. Research Findings: Based on ROA and ROE measurements, leverage's influence on financial performance does not consistently show significant statistical importance. Theoretical Contribution/Originality: This study enriches financial literature by supporting the findings of Miller and Modigliani, which indicate that capital structure does not directly impact profitability, particularly in the context of companies listed in the IDX LQ45 Low Carbon Leaders in Indonesia.
Unlocking the Power of Financial Experience: How Risk Perception Shapes Investment Decisions Redawati, Redawati; Hayat, Atma
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11022024

Abstract

Research Aims: This study aims to investigate the influence of financial experience on investment decisions, with risk perception acting as an intervening variable among stock investors in Banjarmasin. Design/methodology/approach: The research employs a Partial Least Squares Structural Equation Modeling (PLS-SEM) approach to analyze the data collected through a survey questionnaire distributed to 122 stock investors in Banjarmasin. This methodology allows for simultaneous analysis of direct and indirect relationships between variables, providing a comprehensive understanding of the dynamics influencing investment decisions. Research Findings: The findings indicate that financial experience significantly and positively affects investment decisions, suggesting that investors with more extensive financial experience are likely to make more informed and strategic choices. Furthermore, financial experience significantly impacts risk perception, which in turn influences investment decisions, underscoring the crucial role of risk perception as a mediator in this relationship. Theoretical Contribution/Originality: This study contributes to the behavioral finance literature by elucidating the relationship between financial experience, risk perception, and investment decisions. It highlights the importance of financial literacy and education in enhancing investment decision-making processes, thereby promoting more rational and independent investment choices. Keywords: Financial experience, investment decisions, risk perception, behavioral finance, PLS-SEM

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