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eCo-Fin
Published by Komunitas Dosen Indonesia
ISSN : 26560941     EISSN : 2656095X     DOI : https://doi.org/10.32877/ef
Core Subject : Economy,
Economics, Econometrics & Finance
Focusing on the development of economics, especially finance & accounting, both scientific and practical reviews, is expected to be a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economics in various social aspects. Development of targeted thinking is the development of: v Fintech, v Accounting, v Reporting, v Taxation, v Monetary, v Economic development, v Environmental economic, and v Entrepreneurship This research is a conceptual study between academics and practitioners in the field and published in the form of a Scientific Journal. Practitioners are expected to work together in medium and sustainable scientific development through building scientific mainstream in the fields of economics, technology and comprehensive business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 1 No 1 (2019): Report Assigment" : 5 Documents clear
Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017) Lia Dama Yanti; Lisyani Hartono
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.48 KB) | DOI: 10.32877/ef.v1i1.52

Abstract

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax
Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control Limajatini Limajatini; Etty Murwaningsari; Khomsiyah Khomsiyah
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.669 KB) | DOI: 10.32877/ef.v1i1.53

Abstract

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
Analysis of Liquidity, Profitability and Solvency Ratios to Assess the Financial Performance of Companies in Cigarette Industries Listed on the Indonesia Stock Exchange Andy Andy; Melly Megawati
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.06 KB) | DOI: 10.32877/ef.v1i1.54

Abstract

The writing of this reaserch is aimed at knowing the company's financial performance which is assessed through ratio analysis, namely liquidity ratio, profitability and solvency. The research conducted is to analyze the company's financial statements, namely the income statement, statement of financial position or balance sheet, while for the research method carried out is to use descriptive methods. By analyzing the company's financial statements are expected to be able to provide an overview of the financial condition of the company. Based on the results of the analysis and discussion, it can be concluded that the company's performance is still not all stable. This is due to policies regarding the sale and marketing of cigarettes in Indonesia. The results of the study show that PT. Gudang Garam Tbk is a company that does not experience much increase or decrease until it can be said that the company is safe. PT. Handjaya Mandala Sampoerna Tbk is a company that has the highest profit compared to 3 (three) other companies. PT. Bentoel International Investama Tbk suffered losses throughout 2013 to 2015. Meanwhile, PT. Wismilak Inti Makmur Tbk is in good condition as seen from the Liquidity Ratio. PT. Wismilak Inti Makmur Tbk is the most stable company and is able to manage its finances well even though the company has the lowest assets compared to 3 (three) other companies
Analysis of the Influence of Restaurant Taxes, Advertising Taxes and Regional Lovies on the Original Income of South Eso Hernawan; Artedy Tanto
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.078 KB) | DOI: 10.32877/ef.v1i1.55

Abstract

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax
The Effect of Intellectual Capital and Corporate Social Responsibility on Company Performance (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange in 2013-2017) Yunia Oktari; Liugowati Liugowati
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.233 KB) | DOI: 10.32877/ef.v1i1.56

Abstract

In the current era of globalization, the world economy is growing so rapidly. Companies must change their business moving towards a knowledge-based businesse. Therefore, companies increasingly emphasize the importance of knowledge assets. One approach used in the assessment and measurement of knowledge assets is Intellectual Capital (IC). The company's performance is a major factor in determining the success of a company. A good company determined by a good performance. The purpose of this research was to obtain empirical evidence about the influence of intellectual capital and corporate social responsibility to company’s performance. Intellectual capital is measured by VAICTM. Corporate social responsibility is measured by CSRIj. Meanwhile, company performance is measured by Return on Equity (ROE). The sample used in this research are 22 banking companies listed on the Indonesia Stock Exchange in 2013–2017 and using the secondary data from their listed and published annual report at Indonesia Stock Exchange. The method used in the determination of sample is purposive sampling. Data analysis technique in this research is classical assumption test and hypothesis test by using multiple linear regression analysis. Based on the results it shows that intellectual capital has a positive and significant impact to company’s performance. Corporate social responsibility has a positive and significant impact to company’s performance. Intellectual capital and Corporate social responsibility certainly stimulate to give a significant effect to company’s performance

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