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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 536 Documents
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Pengaruh Kebijakan Dividen, Suku Bunga, dan Inflasi terhadap Harga Saham Afrilia Dewanty; Andry Sugeng
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2287

Abstract

Stock prices in the financial sector are influenced by both firm-specific and macroeconomic factors, yet previous studies have reported inconsistent findings regarding the roles of dividend policy, interest rates, and inflation. This study aims to examine the effect of dividend policy, interest rates, and inflation on the stock prices of financial sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024, both simultaneously and partially. This quantitative study uses an associative approach and secondary data obtained from companies’ annual financial reports and relevant macroeconomic data. Using purposive sampling, 26 companies were selected, resulting in 130 firm-year observations. Panel data regression was employed to examine the proposed relationships. The results show that dividend policy, interest rates, and inflation simultaneously affect stock prices. Partially, dividend policy has a positive and significant effect on stock prices, whereas interest rates and inflation do not have significant effects. The model has an Adjusted R-squared of 25.93%, indicating that the three independent variables explain 25.93% of the variation in stock prices, while the remaining variation is attributable to other factors not included in the model. These findings highlight the importance of dividend policy as a relevant signal for investors in evaluating financial sector companies.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan terhadap Agresivitas Pajak dengan Komisaris Independen sebagai Pemoderasi Muhammad Hafizh Sanusi; Sri Nitta Crissiana Wirya Atmaja
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2289

Abstract

Tax aggressiveness remains an important concern because companies may seek to manage their tax burden while maintaining profitability. This study examines the effect of capital intensity and sales growth on tax aggressiveness and investigates whether independent commissioners moderate these relationships in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during 2021-2024. This quantitative study uses secondary data from annual reports and financial statements. Using purposive sampling, 46 companies were selected, resulting in 184 firm-year observations. Tax aggressiveness is proxied by the Effective Tax Rate (ETR). The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that capital intensity does not significantly affect tax aggressiveness, while sales growth has a significant effect. Simultaneously, capital intensity and sales growth significantly affect tax aggressiveness. However, independent commissioners do not significantly moderate the relationship between capital intensity and tax aggressiveness or between sales growth and tax aggressiveness. These findings suggest that sales growth is more closely associated with tax aggressiveness than capital intensity, while the proportion of independent commissioners does not significantly alter these relationships.
Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak dengan Keberagaman Gender sebagai Variabel Moderasi Nachla Putri Zaita; Ibram Pinondang
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2291

Abstract

The Non-Cyclical Consumer Goods Sector plays a crucial role in maintaining economic stability because it provides essential goods that remain in demand regardless of economic conditions.  Nevertheless, companies in this sector continue to prioritize their social responsibility and remain attentive to their tax management; therefore, it is important to identify the factors that influence their tax payments. This study analyzes the effect of corporate social responsibility on tax avoidance, with gender diversity as a moderator variable. The study was conducted on companies in the non-cyclical consumer goods sector that have been audited and are listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The sample used in this study consists of 28 companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2020–2024 period, selected using purposive sampling. The data used in this study are secondary data in the form of financial statements and annual reports published by each company. Panel data regression and Moderated Regression Analysis (MRA) were used as the research methodologies in this study. The analysis of the research results was performed using EViews 12 software. The results of the study indicate that corporate social responsibility does not affect tax avoidance. Gender diversity does not moderate the relationship between corporate social responsibility and tax avoidance.
Pengaruh Capital Intensity, Company Size, dan Agresivitas Pajak terhadap Nilai Perusahaan Nur Nahdah Nabilah; Eko Sasongko Priyadi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2293

Abstract

The energy sector has shown strong market performance in Indonesia, yet firm value among energy companies listed on the Indonesia Stock Exchange has remained volatile. This condition indicates the need to examine financial factors that may influence investors’ assessment of firm value. This study aims to examine the effect of capital intensity, company size, and tax aggressiveness on firm value, both simultaneously and partially. A quantitative approach was employed using secondary data obtained from annual reports and financial statements of energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. Using purposive sampling, 15 companies with 75 firm-year observations were selected. Firm value was measured using Tobin’s Q, while capital intensity, company size, and tax aggressiveness were measured using their respective financial indicators. Panel data regression was performed using EViews 13, with the Random Effect Model selected as the estimation model. The results show that capital intensity, company size, and tax aggressiveness jointly affect firm value, although their explanatory contribution is limited, with an adjusted R-squared of 8.53%. Partially, capital intensity has a significant negative effect on firm value, whereas company size and tax aggressiveness do not have significant effects.
Pengaruh Political Connection, Capital Intensity dan Ukuran Dewan Komisaris terhadap Agresivitas Pajak Qori Nur Anggraini; Suciati Muanifah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2295

Abstract

Tax aggressiveness remains an important issue because corporate tax planning may reduce tax liabilities and affect government revenue. This study aims to examine the effects of political connection, capital intensity, and board of commissioners size on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange during 2020–2024. This quantitative study uses an associative approach and secondary data obtained from annual reports and audited financial statements. Using purposive sampling, 27 companies were selected, resulting in 135 firm-year observations. The data were analyzed using panel data regression, with the Random Effect Model selected based on the Chow, Hausman, and Lagrange Multiplier tests. Tax aggressiveness was measured using the Effective Tax Rate (ETR), while political connection was measured using a dummy variable, capital intensity by the proportion of net fixed assets to total assets, and board size by the number of commissioners. The results show that political connection and board size do not have significant effects on tax aggressiveness, whereas capital intensity has a negative and significant effect. Collectively, the three independent variables significantly affect tax aggressiveness. These findings indicate that capital structure characteristics may play a more prominent role than political connections and board size in explaining differences in the tax aggressiveness measure.
Pengaruh Kebijakan Hutang, Kepemilikan Manajerial, dan Inventory Intensity terhadap Agresivitas Pajak Mita Sopita; Juitania Juitania
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2296

Abstract

This study aims to examine the effect of debt policy, managerial ownership, and inventory intensity on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during 2020–2024. This research uses a quantitative descriptive approach. The sample was selected using purposive sampling and consisted of 12 companies with 60 observations. Data were analyzed using panel data regression, model selection tests, classical assumption tests, coefficient of determination, simultaneous significance testing, and partial significance testing with EViews 12. The results show that debt policy, managerial ownership, and inventory intensity simultaneously affect tax aggressiveness. Partially, debt policy has a significant effect on tax aggressiveness, while managerial ownership and inventory intensity do not have a significant effect. The adjusted R-squared of 44.6% indicates that the three independent variables explain 44.6% of the variation in tax aggressiveness, while 55.4% is explained by other factors outside the research model. The findings indicate that debt structure is an important consideration in corporate tax management, particularly because interest expenses can provide a tax shield.
Peran Moderasi Kepemimpinan Transformasional dalam Mengurangi Resistensi Pengguna Rekam Medis Elektronik di Rumah Sakit Lapangan Ancol Sari Dewi Lamsir; Hosizah Markam; Nofierni Nofierni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2297

Abstract

The implementation of Electronic Medical Records (EMR) at the Ancol Field Hospital (Rumkitlap Ancol) continues to face resistance from healthcare workers, a factor that could hinder the system's success. This study aims to analyze the influence of digital literacy and system quality on EMR user resistance, both directly and with transformational leadership acting as a moderating variable. A quantitative approach with a causal-explanatory design was employed. The study population consisted of 124 healthcare and administrative staff, with a sample of 95 respondents selected via simple random sampling. Data were collected using a 1–4 Likert scale questionnaire and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) via SmartPLS 4. The results indicate that digital literacy, system quality, and transformational leadership simultaneously exert a significant influence on EMR user resistance, accounting for 43.6% of the variance (Adjusted R² = 0.436). Individually, digital literacy had a significant negative effect on resistance (β = -0.491; p = 0.000), as did system quality (β = -0.432; p = 0.000). Transformational leadership was not found to moderate the influence of either digital literacy (t = 0.893 < 1.96) or system quality (t = 1.005 < 1.96) on resistance. These findings underscore that reducing EMR resistance requires enhancing healthcare workers' digital literacy, improving system quality to ensure responsiveness and reliability, and strengthening transformational leadership as a direct approach, rather than relying solely on the moderating role of leadership.
Pengaruh Green Investment, Kebijakan Dividen dan Perencanaan Pajak terhadap Nilai Perusahaan Rifah Kurniasih; Fil Isnaeni
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2298

Abstract

Firm value is an important consideration for investors, particularly in the Basic Materials sector, where environmental expenditures, dividend decisions, and tax management may influence market perceptions. This study aims to examine the effect of green investment, dividend policy, and tax planning on firm value in Basic Materials companies listed on the Indonesia Stock Exchange during 2021-2025. This study uses a quantitative approach with secondary data obtained from annual reports and sustainability reports. Using purposive sampling, eight companies were selected, resulting in 40 firm-year observations. Panel data regression was estimated using EViews 14, with the Random Effects Model selected based on the Chow, Hausman, and Lagrange Multiplier tests. Firm value is measured by the logarithm of Price to Book Value (PBV), while green investment is measured by environmental costs relative to total assets, dividend policy by Dividend Payout Ratio (DPR), and tax planning by Effective Tax Rate (ETR). The results show that green investment has a negative and significant effect on firm value. Dividend policy has a negative but statistically insignificant effect, while tax planning has a positive but statistically insignificant effect. Simultaneously, the three independent variables significantly affect firm value, although the model explains 21.38% of its variation. These findings suggest that the individual effects of environmental investment, dividend policy, and tax management differ in explaining firm value.
Keadilan Kompensasi dan Kinerja Karyawan: Peran Financial Well-Being sebagai Variabel Mediasi Riko Noviantoro; Natalia Santoso; Izzati Rizal
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2299

Abstract

In an increasingly dynamic work environment, compensation fairness has become an important factor in shaping employees’ perceptions of their financial security and, ultimately, their work performance. This study examines the effect of compensation fairness on employee performance, with financial well-being serving as a mediating variable. An explanatory quantitative approach was employed using synthetic data comprising 250 observations. Each construct was measured using six reflective indicators on a 5-point Likert scale. The results indicate that compensation fairness has a positive effect on financial well-being (β = 0.455), while financial well-being positively affects employee performance (β = 0.382). Compensation fairness also retains a direct positive effect on employee performance (β = 0.299). The indirect effect is 0.174, with a 95% confidence interval ranging from 0.111 to 0.249, indicating partial mediation. These findings suggest that perceived compensation fairness has the potential to enhance employee performance not only directly but also indirectly through improved employee financial well-being.
Pengaruh Biaya Operasional, Struktur Modal, Penjualan Bersih, dan Perencanaan Pajak terhadap Pajak Penghasilan Badan Terutang Nurhaliza Andhita Zahwa; Purwatiningsih Purwatiningsih
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): 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.v6i3.2303

Abstract

This study aims to test and analyze how much Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable. The type of research method used is associative quantitative. The data source for this research uses secondary data in the form of company financial statements. The population in this study includes consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2024, totaling 131 companies. Sample selection in this study was done using purposive sampling, resulting in a sample of 25 companies with a 5-year observation period of financial statements, so the data used in this study amounts to 125. The data analysis technique used in this study is panel data regression analysis with the help of the data processing application E-views version 12. The results of this study partially show that Operational Costs affect Corporate Income Tax Payable, Capital Structure does not affect Corporate Income Tax Payable, Net Sales affect Corporate Income Tax Payable, and Tax Planning does not affect Corporate Income Tax Payable. The results of this study simultaneously show that Operational Costs, Capital Structure, Net Sales, and Tax Planning affect Corporate Income Tax Payable.

Page 51 of 54 | Total Record : 536

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