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Journal of Financial and Tax
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 27763145     EISSN : 27763226     DOI : https://doi.org/10.52421/fintax.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 35 Documents
 1   2   3   4 
Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi Robert Jao; Paulus Tangke; Anthony Holly; Luis Glinka Vinsensius Rumagit
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.401

Abstract

This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Ratih Juwita; Antoni Antoni
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.404

Abstract

Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance
Dampak Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB Marisvani Putri Lestiana; M Firdaus; Suriani Suriani
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.405

Abstract

Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations. The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems. Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance.This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations.The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems.
Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan? Amrie Firmansyah; Dita Ardhya Ramadini; Rizal Nur Arif; I Gede Dupopadana
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.415

Abstract

Shareholders commonly use earnings information to evaluate the company's operating success. Also, earnings data can be used in fundamental analysis while making investment decisions in the capital market. Earnings data, however, are not always reported under actual conditions. This research aims to look into the impact of earnings management on firm value. In addition, an independent commissioner serves as a moderating variable in this study. Purposive sampling was employed to collect 135 observations from 45 infrastructure sector companies listed on the Indonesia Stock Exchange between 2019 and 2021. Multiple linear regression was used to analyze hypothesis testing for panel data. According to the findings of this study, earnings management does not affect business value. Furthermore, independent commissioners do not affect the detrimental impact of earnings management on firm value.
Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Natalya Thody
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.416

Abstract

The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
Dampak Implementasi PSAK 71 Pada Kinerja Perusahaan Perbankan di Indonesia Amrie Firmansyah; Ardian Azmi Hasibuan; Dwi Juliyanto
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.377

Abstract

Internal factors and external factors influence banking financial performance. One of the external factors that can affect the performance of banking companies is the application of financial accounting standards that apply in a country. This study examines the effect of allowance for impairment losses from applying Statement of Financial Accounting Standards (PSAK) 71 on company performance. This research uses quantitative methods. The research data is sourced from the financial reports of banking sub sector companies on the Indonesia Stock Exchange data obtained from www.idx.co.id. Based on purposive sampling, the total number of this study was 88 samples. Hypothesis testing was conducted using multiple linear regression analysis for cross-section data. This study concludes that the allowance for impairment losses on receivables has a negative effect on company performance.
Analisis Perbandingan Kinerja UMKM Berdasarkan Kepemilikan Informasi Keuangan di Kabupaten Mimika Melfi Okviani Mananta; Ignasius Narew
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.378

Abstract

This study aims to find out: Knowing what factors influence the use of financial information and comparing the performance of MSMEs based on ownership of financial information. The population in this study is MSME actors who use financial reports and MSMEs who do not use financial statements, the sample taken amounted to 100 businesses. Instrument trials are carried out using analysis techniques, t difference test two independent samples and factor analysis. The results showed that from the testing of factor analysis, there are 3 factors that affect the use of accounting information including business scale, usefulness, and knowledge. Furthermore, there are 4 factors that affect MSMEs that do not compile financial statements including habits, business scale, knowledge and usefulness. From the financial performance comparison test, there is a comparison of financial performance between MSMEs that use financial information and MSMEs that do not use financial information
Analisis Struktur Modal Dan Efektivitaspenggunaan Modal Kerja Pada Toko Megaloy SP 3 Aloysius Danduru Pabendon; Daniel Nemba Dambe
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.379

Abstract

This study aims to determine the impact of changes in capital composition, as well as the effectiveness of using working capital in Toko Megaloy. This research is a descriptive research with data collection techniques using observation, interview, and documentation techniques. The data analysis instruments used in this study are debt to asset ratio analysis, return on asset ratio, and working capital turn over ratio. The results of the analysis show that after changes in capital composition with the addition of debt in 2021 in TokoMegaloy, the debt to asset ratio is very good. The rate of return on assets where before changes in capital structure in the good category and after changes in capital structure there was an increase so that it was categorized as very good.working capital turn over ratio, it can be concluded from year to year the average working capital turnover is above the standard
Analisis Pengaruh Arus Kas terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Rizal Tomu; Longginus Gelatan
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.380

Abstract

This study aims to determine the effect of cash flow from operating activities, investment activities, and funding activities on the performance of banking companies listed on the Indonesia Stock Exchange. This study used associative methods with a quantitative approach with data collection techniques using documentation. The data analysis instrument used is multiple linear regression analysis to measure the effect of cash flow from operating activities, investment activities, and funding activities on the performance of banking companies listed on the Indonesia Stock Exchange. The results of the analysis show that cash flow of operating activities has a significant effect on the performance of banking companies while cash flow of investment activities has a significant effect on the performance of banking companies and cash flow of funding activities has no effect but is significant on the performance of banking companies
Analisis Rasio Likuiditas dan Solvabilitas Sebagai Dasar Penilaian Kinerja Keuangan pada PT JNE Express Timika Sri Rahayu; Tuti Fitriani
Journal of Financial and Tax Vol 3 No 1 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i1.381

Abstract

This study aims to determine the company's financial performance at PT JNE Express Timika, using liquidity and solvency ratio analysis. The method used in this study is the comparative descriptive method. The data analysis instruments used are: a) measuring the company's liquidity level. b) measure the level of solvency of the company. The results of data analysis show that: a) The ability of PT JNE Express Timika to cover its short-term liabilities seen from the current ratio can be said to be quite good because the company is quite capable of guaranteeing current debt using its current assets, judging from the quick ratio it can be said to be less good due to the lack of availability of company cash in covering its current liabilities, when viewed from the company's cash ratio is quite good because the cash and cash equivalents owned are quite capable To pay off obligations that will mature, while viewed from the cash turn over ratio, it can be said to be not good because the company has not been able to generate income through its net capital. b) The amount of assets of PT JNE Express Timika financed by debt seen from the debt to assest ratio, debt to equity ratio and coverage ratio is very good where the amount of assets and capital of the company financed by debt is very small from year to year and the company's ability to cover its debt from the profits generated is also quite good from year to year

Page 3 of 4 | Total Record : 35

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