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Studi Akuntansi, Keuangan, dan Manajemen
Published by Goodwood Publishing
ISSN : -     EISSN : 27980251     DOI : https://doi.org/10.35912/sakman
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Studi Akuntansi, Keuangan, dan Manajemen (Sakman) is a peer-reviewed journal in the fields of Accounting, Finance and Management. Sakman publishes relevant manuscripts reviewed by some qualified editors. This journal is expected to be a significant platform for researchers in Indonesia to contribute to the theoretical and practical development in all aspects of Accounting, Finance and Management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2022): Juli" : 6 Documents clear
Determinan Indeks Harga Saham Gabungan (IHSG) Jangka Pendek dan Panjang Heru Wahyudi; Kanti Rahayu
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1422

Abstract

Purpose: This study aims to analyze the effect of stock market capitalization and external factors on the Composited Stock Price Index (IHSG). Research methodology: This study uses secondary data with the type of time series data obtained from the publication of the official website of The Otoritas Jasa Keuangan (OJK), U.S. Energy Information Administration (EIA), London Bullion Market Association (LBMA) and Yahoo Finance for the period January 2011 - December 2020. The model used in this study is the Error Correction Model (ECM). Results: The results showed that all independent variables in the short term had a significant effect on The IHSG. Stock market capitalization, world oil prices and The Hang Seng Index have a positive effect, while world gold prices have a negative effect. The Error Correction Term (ECT) has a coefficient of -0.2045 with a significant negative direction with a 5% confidence level. Shows that the Adjustment Mechanism Processes in the long-term balance lasts for 20 months.
Pengaruh SiLPA dan PAD terhadap Serapan Anggaran di Provinsi Lampung Sekar Sitaresmi; Heru Wahyudi
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1428

Abstract

Purpose: This study aims to see the effect of SiLPA and PAD on budget absorption in Lampung Province in 15 districts/cities in 2018 Research methodology: The analytical method used in this study is the Panel Data Analysis method with the FEM (Fixed Effect Model) model with the independent variables being the remaining budget for the current year, the remaining budget for the previous yea,r and local revenue. Results: The results of this study indicate that Local Revenue has a positive and significant effect on budget absorption in 15 districts/cities of Lampung Province, and the remaining budget for the current year has a negative and significant effect on budget absorption in 15 districts/cities of Lampung Province, while the remaining budget for the previous year has a negative and insignificant effect. on budget absorption in 15 districts/cities of Lampung province. Limitations: The limitation of this study is that it is only in 15 districts/cities in the province of Lampung and uses 2018 data Contribution: This research is expected to provide input and contribute information in budgeting policy-making and APBD implementation to maximize budget absorption.
Pengaruh Beban Pajak Kini, Beban Pajak Tangguhan dan Aset Pajak Tangguhan terhadap Manajemen Laba Fadhila Septianingrum; Damayanti Damayanti; Maryani Maryani
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1429

Abstract

Purpose : This study aied to determine the influence of current tax expense, defffered tax expense and deffered tax asset on earnings management. Research Methodology : The research uses quantitative research method. This study used secondary data from annual reports of consumer goods companies listed on the Indonesia Stock Exchange for the period 2016-2019 and the total was 15 companies. The data analyzed using multiple linear regression model with help of software SPSS version 22,0. Result : The result of this study are current tax expense has negatif effect toward earnings manageent, deffered tax expense has positif effect towards earnings management, deffered tax asset does not have effect toward earnings management, current tax expense, deffered tax expense and defferd tax asset simultaneously have positif effect towards earnings management. Limitation : This reseach’s limitations are the short research period and only use consumer goods sector in manufacturing companies as a sample. Contribution : The result obtained can be used for investors consideration when making investment decisions and can be used as references for further research.
Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance Tagor Darius Sidauruk; Nandini Trimelinia Pebriani Putri
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1498

Abstract

Purpose: This study aims to determine the effect of independent commissioner, executive character, profitability and company size on tax avoidance. Method: The sample of this study uses mining sector companies listed on the indonesia stock exchange (IDX) for the period 2017-2020. The sample determination uses purposive sampling method, so that this study obtains a final sample of 44 companies. Result: This study finds that independent commissioner, profitability has a positive effect on tax avoidance and company size has a negative effect on tax avoidance. While the executive character has no effect on tax avoidance. Limitations: This study found that independent commissioners, executive character, profitability and company size can only affect tax avoidance by 37,4 percent. This condition indicates that there are other variables that can affect tax avoidance, but are not included in this study.  In addition, this study is limited to using a sample of 44 companies in the mining sector listed on the IDX. Contribution: This research is expected to be able to increase knowledge about tax avoidance in Indonesia, and provide isight in detecting tax avoidance practices in the mining sector. This study also contributes to managerial implications, where tax avoidance actions taken must remain in accordance with applicable regulations.
Pengaruh Kinerja Keuangan dan Nilai Pasar terhadap Harga Saham: Studi pada Perusahaan yang Secara Konsisten Terdaftar sebagai Indeks LQ45 Selama 2020-2021 Amalia Savitri; Dahlia Br. Pinem
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1651

Abstract

Purpose: Assessment of the company's financial performance often uses financial ratios, because financial ratios can provide information on the company's past and current financial condition. Information about financial performance has quite an effect on stock prices because it can provide an overview of the condition of the company as a whole, not only in terms of profit but in terms of assets, debt, capital, and others. This study aims to examine and analyze the effect of financial performance as assessed by Profitability, Liquidity, Solvency, and Market Value, effect on Stock Prices, because there are differences between actual and theoretical data, and there are research gaps in previous studies. The objects of this study are companies listed on the LQ 45 in the 2020-2021 period by disclosing and presenting the required data consistently registered as the LQ45 Index during the 2020-2021 period. Method: used in selecting objects in this study was purposive sampling involving 40 LQ 45 companies listed on the Indonesia Stock Exchange. The data used was panel data regression, and the Chow and Hausman tests were used to select the best test model. Result: The results showed that based on the t-test the results were obtained: the financial performance variables assessed using Profitability, Liquidity and Solvency had no effect on Stock Prices where sig > 0.05 and Market Value Variables had an effect on Stock Prices because sig < 0.005. Contribution: This information is needed by potential investors because the decision to invest requires a thorough analysis to avoid losses.
Analisis Faktor yang Memengaruhi Keputusan Agresivitas Transfer Pricing Ali Sandy Mulya
Studi Akuntansi, Keuangan, dan Manajemen Vol. 2 No. 1 (2022): Juli
Publisher : Studi Akuntansi, Keuangan, dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v2i1.1652

Abstract

Purpose: To analyze the factors that influence a company's decision to carry out transfer pricing aggressiveness. The factors used in this research are profitability, capital intensity ratio, executive risk preference, transfer pricing aggressiveness, and tax burden. Method: The method used in this study is a quantitative research method. The research data uses secondary data, which is obtained from financial reports. The analytical method used in this study is path analysis using Warp Partial Least Squares. Result: All factors used in this study have no effect on transfer pricing aggressiveness, including those mediated by the tax burden. Except for executive risk preferences which directly affect the aggressiveness of transfer pricing. Executives who have a risk taker preference have more courage in determining a policy even though the risk is high. However, risk takers with their courage are also required to generate higher cash flows. This is done to balance the risks arising from the courage to take an action or decision. Among the various executive decisions is the decision to carry out aggressive transfer pricing. One of the ways that executives do this is by placing trusted people who have the expertise to observe and create tax avoidance schemes according to the wishes of the executive (Dyreng et al., 2010). Limitations: This study only uses secondary data from manufacturing companies whose answers do not yet show the overall condition of companies in Indonesia Contribution: Companies should consider carefully if they want to carry out aggressive transfer pricing legally and in accordance with applicable tax regulations

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