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AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Published by Perhimpunan Sarjana Ekonomi dan Bisnis
ISSN : -     EISSN : 2774888X     DOI : 10.37481/jmeb
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
RUANG LINGKUP (Scope) Lingkup Ilmu Ekonomi Lingkup Ilmu Manajemen Lingkup Ilmu Akuntansi Lingkup Ilmu Bisnis FOKUS (Focus) Keuangan, Perbankan dan Pasar Modal Konvensional Pembangunan Ekonomi (Ekonomi Makro dan Mikro) Manajemen Keuangan Manajemen SDM Manajemen Pemasaran Pajak Audit Keuangan, Perbankan dan Pasar Modal Syariah Kewirausahaan E-Commerce
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 390 Documents
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Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi Priscilla, Tiara Victoria; Arsjah, Regina Jansen
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.894

Abstract

This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethics and time budget pressure have a negative effect on audit quality. Time budget pressure has two different effects, namely worsening the positive effect of implementing e-audit on audit quality, but strengthening the positive effect of auditor ethics on audit quality.
Analisis Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Kap terhadap Manajemen Laba Kazhadiva, Rivialdo; Wiyono, Slamet
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.895

Abstract

This study addresses the issue of detecting earnings management practices in infrastructure companies influenced by various factors. Against this background, the author aims to examine the relationship between the variables of tax planning and managerial ownership on earnings management as the dependent variable. The analytical method used is multiple linear regression with purposive sampling technique. The data used in this study is secondary data derived from the annual reports of infrastructure companies listed on the Indonesia Stock Exchange for the period of 2021-2023. The results of the study indicate that the tax planning variable has a positive effect on earnings management, while the managerial ownership and company size variables have a negative effect on earnings management.
Analisis Hubungan antara Tax Haven Affiliation, Firm Size, Profitability dan Country-By-Country Reporting terhadap Tax Avoidance Rochmaniati, Widya; Dewi, R Rosiyana
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.898

Abstract

This study investigates the influence of the relationship between tax haven affiliation, firm size, profitability, and Country-by-Country Reporting on tax avoidance. The population in this study is from energy sector listed in IDX at 2019 until 2023 period. Sample was chosen using purposive sampling method, resulting in a size of 183. The data used in this research is secondary data that was analyzed using descriptive and inferential data analysis techniques with a panel data regression model. The results of research conducted using the EViews 12 application show that profitability and Country-by-Country Reporting have an influence on tax avoidance, while tax haven affiliation and firm size have no influence on tax avoidance.
Pengaruh Pengendalian Internal, Budaya Etis, Komitmen Afektif terhadap Kecenderungan Fraud dengan Kecerdasan Emosional sebagai Variabel Moderasi Djanoearko, Rahma Ellok Satiti; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.899

Abstract

This research aims to look for empirical evidence regarding whether there is an influence of internal control, ethical culture, and affective commitment on fraud tendencies, with emotional intelligence as a moderating variable. This research uses a quantitative method with primary data collected through a questionnaire as a form distributed to employees who work at the company with a related to asset management jobs. A total of 164 respondents were collected in this study who met the respondent criteria. Data processing was carried out using SmartPLS 3.0 software. The research results show that there is a significant negative influence between internal control, ethical culture, and affective commitment on fraud tendencies. Emotional intelligence strengthened the influence of affective commitment on fraud tendencies, but weakened the influence of internal control and ethical culture on fraud tendencies.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Opini Audit Terhadap Harga Saham Abdurohman, Muhamad; Indra, Jasmi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.906

Abstract

The study aims to determine the impact of corporate size, dividend policies and audit opinions on the share price of IDX30 companies listed on the Indonesian Stock Exchange in 2018-2022. The type of research used is quantitative using secondary data. The population in this study is all IDX30 stock index companies listed on the Indonesian Stock Exchange in the period 2018 to 2022. The sample selection was done using the Purposive Sampling method, with samples obtained by 14 (fourteen) companies. The data analysis technique used is panel data regression. With data processing using the EVIEWS 10 program. The results showed that the size of the company, the dividend policy and the audit opinion simultaneously influenced the price of the stock.
Pengaruh Opini Audit dan Cash Flow terhadap Harga Saham dengan Ukuran Kantor Akuntan Publik sebagai Variabel Moderasi Hidayatullah, Muhammad Iqbal; Muanifah, Suciati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.907

Abstract

This research aims to empirically prove the Influence of Audit Opinion and Cash Flow on Stock Prices with the Size of Public Accounting Firm as a Moderating Variable. In this study, the independent variables used are Audit Opinion and Cash Flow, while the dependent variable used is Stock Price, and the moderating variable used is the Size of Public Accounting Firm. The research was conducted by sampling Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The type of data used in this study is secondary data in the form of audited financial reports published on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Samples were collected using purposive sampling method with a total of 30 companies as samples over a 5-year research period, resulting in 150 company samples. Data processing was done using Microsoft Office Excel and Eviews 12 Statistical Program by analyzing descriptive statistics, model suitability tests, classical assumption tests, coefficient of determination, panel data regression analysis, F-statistic tests, t-statistic tests, and moderation tests. The results of this study indicate that: (1) Audit Opinion and Cash Flow simultaneously influence Stock Prices, (2) Audit Opinion significantly influences Stock Prices, (3) Cash Flow does not affect Stock Prices, (4) the Size of Public Accounting Firm is unable to moderate the influence of Audit Opinion on Stock Prices, (5) the Size of Public Accounting Firm is unable to moderate the influence of Cash Flow on Stock Prices.
Pengaruh Tax Planning, Aset Pajak Tangguhan dan Beban Pajak terhadap Manajemen Laba (Studi Empiris pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022) Sari, Elka; Karlina, Lilis
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.908

Abstract

This research aims to analyze the influence of tax planning, deferred tax assets and tax burden on earnings management. This research was carried out by analyzing Food and Beverage companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. The sample used in this research was 84 companies using a purposive sampling method and obtained 22 sample companies with a period of 5 year so that the data analyzed amounts to 110 data. The results of the research based on the r2 test results show that the R-squared value is 0.087238 from the relationship between the independent variable and the dependent variable which has a value of 87.23% of the earnings management variable (Y) which can be explained by the influence of the independent variable tax planning (X1), deferred tax assets (X2). , and tax burden (X3), the remaining 12.77% is determined by other variables that cannot be explained or are not used in this research. And the F test results of tax planning (X1), deferred tax assets (X2), and tax burden (X3) have a simultaneous effect on earnings management (Y). Meanwhile, the T test results from tax planning (X1) have a significant effect on earnings management (Y), deferred tax assets (X2) have no significant effect on earnings.
Pengaruh Pertumbuhan Perusahaan, Umur Perusahaan dan Financial Distress terhadap Manajemen Laba Setyaningrum, Indah; Nursita, Meta
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.915

Abstract

This research aims to analyze the influence of company growth, company age, and financial distress on earnings management listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The number of samples used in this research is 9 companies using purposive sampling technique. And the data used in this research is secondary data using the panel data regression method. And in testing panel data regression estimates, researchers used the help of Eviews 12 software. The results obtained in this study indicate that Company Growth, Company Age and Financial Distress simultaneously (F Test) have an effect on Profit Management, partially showing that the Company Growth variable (X1) has no effect on Profit Management, the Company Age variable (X2) that it partially has an effect on Earnings Management, and the Financial Distress variable (X3) shows that it partially has an effect on Earnings Management.
Peran Struktur Modal, Kebijakan Dividen dan Kepemilikan Manajerial dalam Meningkatkan Manajemen Laba Karuniawati, Yuli; Purwatiningsih, Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.916

Abstract

This research aims to determine and empirically prove the influence of capital structure, dividend policy and managerial ownership on earnings management (empirical study of energy companies listed on the Indonesian Stock Exchange for the 2018-2022 period). The data analysis used is panel data regression analysis with the help of a Windows-based econometric views computer program (Eviews version 12) to obtain a comprehensive picture of the relationship between one variable and another. Sampling was carried out using a purposive sampling technique so that the samples selected were based on criteria and outlier data of 10 (ten) companies. The research results show that simultaneously capital structure, dividend policy and managerial ownership influence earnings management. Partially, capital structure has an effect on earnings management, dividend policy has no effect on earnings management, and managerial ownership has no effect on earnings management.
Pengaruh Akuntansi Lingkungan dan Green Intellectual Capital terhadap Nilai Perusahaan dengan Sustainability Report Independent Assurance sebagai Variabel Moderasi Kusumaningrum, Meyrina; Astuti, Christina Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.920

Abstract

This research aims to obtain empirical evidence about the influence of environmental costs, environmental accounting information disclosures, Green Human Capital, Green Structural Capital, and Green Relational Capital on firm value with sustainability report independent assurance as a moderating variable. The analytical method used in this research is panel data moderated regression analysis method with purposive sampling technique. The number of observations in this research was 204 basic materials sector companies listed on the IDX in the period 2021 to 2023. The results of this research show that Green Structural Capital dan Green Relational Capital variables have a positive effect on firm value, while the environmental costs, environmental accounting information disclosures, and Green Human Capital variables have no effect on firm value. Meanwhile, the sustainability report independent assurance is not able to strengthen the influence of the environmental costs, environmental accounting information disclosures, Green Human Capital, Green Structural Capital, and Green Relational Capital on firm value.

Page 17 of 39 | Total Record : 390

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