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Journal of Accounting and Finance Management (JAFM)

JAFM
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Published by Dinasti Research

ISSN : 27213005 EISSN : 27213013 DOI : https://doi.org/10.38035/jafm

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of Accounting and Finance Management (JAFM) is a peer-reviewed journal published by Dinasti Research, Dinasti Foundation, Indonesia six times a year. JAFM aims to publish articles in the fields of accounting, finance, and management that make a significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its objectives, JAFM provides insights in accounting and finance for academics, practitioners, researchers, regulators, students, and other parties who are interested in developing accounting practices and the accounting profession. JAFM accepts quantitative or qualitative research texts, written in Indonesian or English. JAFM accepts manuscripts from Indonesian writers and writers from various parts of the world.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 539 Documents

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The Influence of Capital Structure and Dividend Payments on Corporate Income Tax Expenses Payable to Manufacturing Companies Listed on the IDX Desmiwerita Desmiwerita; Amalina Maharani
Journal of Accounting and Finance Management Vol. 4 No. 4 (2023): Journal of Accounting and Finance Management (September-October 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i4.277

Manufacturing companies need capital for business expansion and are companies that require management in paying taxes owed to maximize profits. This research examines the influence of capital structure and dividend payments on the corporate income tax burden payable to manufacturing companies listed on the Indonesia Stock Exchange in 2010-2014. The method used in this research is purposive sampling and uses multiple linear regression. Data obtained from financial reports at manufacturing companies. The research results show that capital structure has a significant effect on the income tax burden payable, dividend payments do not have a significant effect on the income tax burden payable and capital structure and dividend payments together have a significant effect on the income tax burden payable.

Risk Management And Its Impact On Company Value Suharti, Eni; Hakim, Luqman; Akbar, Maulana
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar

Determining the impact of business risks (DOL), financial risk (DFL) and market risk (NIM) on the value of the businesses of banks that are Listed with the Stock Exchange of Indonesia, the period used in this research is 4 (four) years, namely from from 2019-2022. The methodology for this investigation is quantitative. 45 banking businesses that were listed between 2019 and 2022 on the Indonesia Stock Exchange comprised the study's population. Purposive sampling was the method employed for the sample, and ten firms were included in the sample. Panel data regression analysis is the data analysis method employed, and Eviews 12 is used to facilitate the process. The results of the research show that partially business risk (DOL) has an effect on company value, a high DOL value indicates that the company has experienced a decrease in its business risk so that it can increase company value. The financial risk variable (DFL) and market risk variable (NIM) partially have no effect on company value. Simultaneously business risk (DOL), financial risk (DFL) and market risk (NIM) have a positive and significant effect on company value in the 2019-2022 period

The Influence and Contribution of Financial Performance to Firm Value: A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange I Ketut Mangku; Andika, Andika; Della Nanda Luthfiana; Agustina Gabyanti Kleden
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.282

This research, titled “The Influence and Contribution of Financial Performance to Firm Value: A Study on Manufacturing Companies in the Indonesia Stock Exchange,” aims to assess the impact and contribution of financial performance on firm value. Financial performance is measured using Return on Assets, debt-to-assets ratio, Total Assets Turnover, and Dividend Payout Ratio, while firm value is proxied using price-to-book value. The sample is determined through purposive sampling, and multiple linear regression analysis is employed to examine the influence of financial performance variables on firm value. The research findings indicate that Return on Assets and Debt to Assets Ratio have a significant favorable influence. Meanwhile, Total Assets Turnover has a non-significant negative impact, and the Dividend Payout Ratio has a positive but non-significant effect on firm value. Approximately 6.9% of the variability in firm value can be explained by financial performance variables. Implications: The findings of this research provide insights for investors in making investment decisions and underscore the importance of understanding financial performance and its impact on firm value

The Effect Of Net Interest Margin, Operating Cost of Operating Income, And Loan To Deposit Ratio On Return On Asset At PT Bank Commonwealth Period 2012-2022 Ina Zakiah, Pelni Shifa Dewi; Listri Herlina
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.283

Profitability is a ratio to assess the company's ability to seek profit. This ratio also provides a measure of the effectiveness of a company's management. Profitability at PT Bank Commonwealth for the period 2012-2022 decrease. This study aims to determine the effect of Net Interest Margin, Operating Cost of Operating Income, Loan to Deposit Ratio on Return On Asset for the period 2012-2022.This research uses quantitative methods with a descriptive verification approach. The data source used is secondary data with documentation data collection in the form of annual financial reports and purposive sampling techniques.The results showed that the average of -0.05% was categorized as unhealthy and was below Bank Indonesia's provisions for a healthy Return On Asset category of 1.5%. Net Interest Margin average of 4.88% which is categorized as unhealthy because it is below the provisions of Bank Indonesia for the healthy category of 6%. Operating Cost of Operating Income average of 100.9% which is categorized as unhealthy because it is above the provisions of Bank Indonesia for the healthy 89%. The average Loan to Deposit Ratio is 87.9 which is categorized as healthy, however, the Loan to Deposit Ratio at the end of the research period in 2022 is 76.61% and is below the bank's health which is 80%-110%. Partially Net Interest Margin has a significant effect on Return On Asset with a contribution of 58.5%. Operating Cost of Operating Income has a significant effect on Return On Asset with a contribution of 14.3%. Loan to Deposit Ratio has no significant effect on Return On Asset with a contribution of 0.6%. Together (simultaneously) Net Interest Margin, Operating Cost of Operating Income, Loan to Deposit Ratio have a significant effect on Return On Asset with a contribution of 64.9% at PT Bank Commonwealth Period 2012-2022.

Forensic Accounting, Preventing And Detecting Fraud: A Systematic Literature Kinanti, Kania Putri; Amalia, Firda Ayu; Widyastuti, Aviani; Wicaksono, Agung Prasetyo Nugroho
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.284

This research was conducted to map and describe research related to forensic accounting in preventing and detecting fraud. A sample of 31 Scopus-indexed literature was selected using the PRISMA method. A selection of 51 pieces of literature was then analyzed using the SLR method and assisted by VOSViewer software. The results of this research show that literature with the keyword Fraud is the literature that is most related to the keyword forensic accounting, thus indicating that forensic accounting research related to Fraud research is carried out more often than other topics.

The Effect of Profitability, Liquidity, and Company Size on Dividend Policy and Company Value (Case Study on Property and Real Estate Sector Companies listed on The Indonesia Stock Exchange for the 2015-2020 Period) Oktaviana, Shanti Yesi Belina; Hapzi Ali; Rini Yayuk Priyati
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.285

For investors, a company’s value is reflected through share price performance. Meanwhile, the company’s financial performance and the company’s dividend decisions are considered to have an impact on the company’s value. This study aims to analyze the effect of profitability, liquidity, and company size on dividend policy and company value. The population used in this study is property and real estate companies listed on the Indonesia Stock Exchange in 2015-2020 with a sample of 78. The sample method used is purposive sampling using the Structural Equation Model-Partial Least Square (SEM-PLS) analysis approach. The conclusion of this study is that liquidity and company size positively affect dividend policy, while profitability doesn’t have a significant effect on dividend policy. Meanwhile, company size has a positive effect on company value, while liquidity has a negative effect on company value. Profitability and dividend policy don’t have a significant effect on the company’s value.

The Influence of Financial Distress, Profitability, and Firm Size on Audit Delay (An Empirical Study on Companies in the Properties and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange for the Period of 2017-2021) Rino, Rino Mauladiputro; Apollo Daito
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.286

This study aims to examine the factors that affect the audit delay in the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period of 2017-2021. The factors used in this study are Financial Distress, Profitability, and Firm Size. This research is motivated by the importance of information on factors that can affect audit delay. In this study, to measure audit delay, it is measured based on the length of days needed to obtain an independent auditor's report. The population that was used as the object of observation in this study were the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2017-2021, and a total of 65 companies were obtained. This sampling method uses a purposive sampling method, in which the method in sampling uses certain criteria. Then 34 companies were selected that met the criteria multiplied by the 5 year observation period so that the total data became 170 data. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). This study shows that Financial Distress and Profitability have a negative effect on Audit Delay. Meanwhile, the Firm Size variable has no significant effect on Audit Delay.

The Effect of Financial Ratios and Company Size on Tax Management in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2022 Felicia, Felicia; Veny, Veny; Feliciana, Feliciana
Journal of Accounting and Finance Management Vol. 5 No. 1 (2024): Journal of Accounting and Finance Management (March - April 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i1.318

Tax management is a strategy carried out by company management to manage tax payments so as not to exceed the amount that should be paid. The reason this research was conducted is because there are still many people or companies that apply tax. There are several internal company factors that affect tax management such as Profitability, Leverage, Company Size, and Capital Intensity. This study aims to determine and prove the effect of profitability, leverage, company size, and capital intensity individually and simultaneously on tax management in manufacturing companies listed on the Indonesia Stock Exchange for a period of 4 years, namely 2019-2022. The type of research used is quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange from 2019-2022. The sampling method used was purposive sampling technique with a total sample size of 58 companies. Data processing techniques using multiple linear regression statistical analysis with the help of the SPSS Version 25 program. The results show that profitability has a negative and significant influence on tax management, leverage and company size have no influence on tax management, and capital intensity has a positive and significant influence on tax management. Simultaneously, profitability, leverage, company size and capital intensity have an influence on tax management.

The Effect Of Current Ratio, Debt To Equity Ratio And Sales Growth On Financial Distress Nursyamsiah; Putri Dwi Wahyuni
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.362

The purpose of this study was to prove the hypothesis that current ratio, debt to equity ratio and sales growth affect financial distress. This type of research uses a quantitative approach. The population in this study were real estate and property companies listed on the IDX in 2017-2021. The total population was 79 companies. Researchers apply a non-probability sampling method, which specifically will be carried out using purposive sampling method, then a total sample of 15 companies is found. The data collection technique used in this exploration is the documentation strategy. Then the data analysis uses multiple linear regression analysis methods to analyze the effect of independent variables on the dependent which is processed using the Statistical Program for Social Science (SPSS) 22 software program. Based on hypothesis testing, the results show that current ratio and sales growth have no significant effect on financial distress. Meanwhile, debt to equity ratio has a negative and significant effect on financial distress.

The Influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable Pamungkas, Putri; Achyani, Fatchan; Witono, Banu
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.438

The capital market is a market that acts as a mediator between investors, companies and government institutions in offering various long-term financial securities. With the aim of generating income, investors utilize the capital market as a means for growth and expansion of the Company's business, reflecting the Company's willingness to be open in expanding and maintaining its business. This research examines the influence of Profitability, Asset Structure, Company Size, Corporate Governance, and Investment Opportunities on Stock Prices with Stock Returns as a Moderating Variable. The sample used in this research was 28 manufacturing companies listed on the Indonesia Stock Exchange (BEI) indexed LQ45 in the 2020-2022 period. The sample was determined using the purposive sampling method. This research uses multiple linear regression analysis and is processed using SPSS25. The results of the research show that: (1) Profitability has a positive and significant effect on Share Prices (2) Asset Structure has no significant effect on Share Prices (3) Company Size has a positive and significant effect on Share Prices (4) Corporate Governance has no significant effect on Share Prices (5) Investment Decisions have a positive and significant effect on Stock Prices (6) Stock Returns strengthen or moderate Profitability have a positive and significant effect on Stock Prices (7) Stock Returns do not strengthen or moderate Asset Structure on Stock Prices (8) Stock Returns do not strengthen or does not moderate Company Size on Share Prices (9) Stock Returns do not strengthen or moderate Corporate Governance on Share Prices (10) Stock Returns strengthen or moderate Investment

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Apollo Daito

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Apollo Daito

Contact Email dinasti.info@gmail.com

Phone +628117404455

Journal Mail Official editor@dinastires.org

Editorial Address Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location Kota tangerang selatan, Banten INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Contact Name
Apollo Daito

Contact Email
dinasti.info@gmail.com

Phone
+628117404455

Journal Mail Official
editor@dinastires.org

Editorial Address
Casa Amira Prive Jl. H. Risin No. 64D Pondok Jagung Timur, Serpong Utara, Tangerang Selatan, Indonesia

Location
Kota tangerang selatan,

Banten

INDONESIA