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Mochamamd Arif Budiman
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INDONESIA
Indonesian Journal of Applied Accounting and Finance
Published by Politeknik Negeri Banjarmasin
ISSN : -     EISSN : 28288572     DOI : https://doi.org/10.31961/
Core Subject : Economy,
Economics, Econometrics & Finance
Indonesian Journal of Applied Accounting and Finance (IJAAF) is a publication of original research and writing in the area of applied accounting and finance (ISSN 2828-8572). The IJAAF aims to provide a forum for scholarly understanding of the field of applied accounting and finance. The journal encompasses a variety of topics, including Financial Accounting, Management Accounting, Islamic Accounting, Behavioral Accounting, Public Sector Accounting, Sustainability Accounting, International Accounting, Accounting Education, Accounting Information Systems, Auditing, Taxation, Finance, Financial Management, Financial Technology, Islamic Banking and Finance, Corporate Governance and Finance, Capital Market, Investment, and Banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 112 Documents
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Pengaruh Financial Distress Terhadap Tax Avoidance Pada Industri Sektor Konsumsi Tahun 2019-2022. Oktavia, Baytur Adistiya; Harwida, Gita Arasy
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15200

Abstract

This research aims to provide empirical evidence regarding the influence of financial distress on tax avoidance of industrial companies in the consumption sector in 2019-2022 which are registered with BEI. There are control variables in the research, namely, capital intensity, leverage, sales growth, and firm size. This research is of a quantitative type using multiple linier analysis assisted by SPSS. The data obtained were 47 observations using the purposive sampling method. This research used 2 proxies, namely cash effective tax rate (CETR) and effective tax rate (ETR). The result of this research prove that financial distress has an affect on tax avoidance which is measured using the effective tax rate (ETR). However, the analysis of the control variables shows that using both CETR and ETR the result prove that there are differences between the two proxies. This research provides in-depth insight into factors that influence tax avoidance policies in the consumption sector. The implications of these findings can help companies and decision makers to better understand the internal and external dynamics that influence their future tax planning strategies.
Pengaruh Profitabilitas, Arus Kas, Leverage, dan Nilai Tambah Pasar terhadap Harga Saham pada Perusahaan Sektor Asuransi di Bursa Efek Indonesia Putri Prastikasari, Intan; Suhasto, RB Iwan Noor; Anggraeny, Shinta Noor
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.15202

Abstract

This study aims to analyze the effect of profitability, cash flow, leverage, and market value added on stock prices of insurance companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using panel data regression. The population and sample consist of insurance companies listed on the IDX during the 2019–2023 period. The sampling technique used is purposive sampling, resulting in 12 companies based on the availability of financial reports and annual stock price data. The data used are secondary data analyzed with EViews 13 software. The results show that profitability and cash flow significantly affect stock prices, while leverage and market value added have no significant effect. These findings suggest that investors tend to focus on financial indicators that directly reflect company performance, such as profit and cash flow, as they signal a company’s ability to generate returns and sustain operations. Conversely, high leverage is often associated with greater financial risk, and market value added receives less investor attention due to its long-term nature and limited relevance to short-term performance.

Page 12 of 12 | Total Record : 112

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