Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
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<![CDATA[ANALISIS TINGKAT LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KOTA TEGAL ]]>
<![CDATA[Fitri Amaliyah]]>;
<![CDATA[Hetika]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.14480
<![CDATA[Financial literacy is the key to people achieving sustainable financial well-being and avoiding the risk of financial loss. Lfinancial iteration can help usada owners in reducing risk by diversifying assets and managing debt. The study aims to determine the influence of financial literacy on basic financial knowledge, deposits and credit, investment and insurance on financial management in trading MSMEs in Tegal City. Meanwhile, the sampling technique using purposive sampling is a technique to determine research samples with certain considerations that aim to make the data obtained later more representative with a total sample of 40 MSMEs. The method of data collection in this study using a questionnaire. The hypothesis proposed, was tested statistically using WarpPLS version 7.0. The results of the study found that 1) literacy about basic financial knowledge does not affect the financial management of MSMEs, 2) Literacy about deposits and credit does not affect the financial management of MSMEs, 3) Literacy about investment has a significant positive effect on the financial management of MSMEs 4) Literacy about insurance does not have a significant effect on the financial management of MSMEs. This means that the worse the financial literacy about basic financial knowledge, deposits and credits, investment and insurance, the more high-risk financial management of MSMEs will also have a high risk. The existence of a good understanding of financial literacy can minimize risks that are not cold and provide easy financing facilities from banks.]]>
<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Juli Ismanto]]>;
<![CDATA[Iin Rosini]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.16357
<![CDATA[This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.]]>
<![CDATA[THE DETECTION OF FRAUD : HOW DO FINANCIAL STABILITY AND FINANCIAL DISTRESS AFFECT FRAUDULENT FINANCIAL REPORTS? ]]>
<![CDATA[Nurul Hidayah Nurul]]>;
<![CDATA[Fitria Ningrum Sayekti Fitria]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.16863
<![CDATA[The rise of financial statement fraud is currently the basis for research conducted. Companies often use financial statement fraud schemes. These show how important it is to check on a business' health often and take corrective measures if necessary. Falsifying financial accounts is a common practice among businesses to give the impression that everything is fine when it is not. The purpose of this study is to estimate and analyze how financial stability and financial distress impact financial statement fraud. The investigation will encompass all manufacturing businesses listed on the Indonesia Stock Exchange between 2020 and 2022. Based on the results of the purposive sampling method, We used  a sample size of 35 companies  for the study, which equates to about 105 sample data will be observed for three years, from 2020 to 2022. After that, multiple linear regression is used to analyze the data. This study contributes to the increasing body of data indicating the incidence of fraudulent accounting is not the same in times of economic boom and bust. This research shows that financial stability has not a deleterious effect on the likelihood of financial statement fraud and financial distress significantly and positively affects financial statement fraud.. The implication to the research, it is crucial for businesses to adopt preventive measures and to ascertain early on whether they are healthy or not in order to avoid making false financial statements.]]>
<![CDATA[THE ROLE OF FIRM SIZE, PRICE EARNING RATIO AND PROFITABILITY TO IDIOSYNCRATIC VOLATILITY: EVIDENCE FROM BANKING INDUSTRY IN INDONESIA ]]>
<![CDATA[Dahyang Ika Leni Wijayani]]>;
<![CDATA[Aulia Rizki Walidina]]>;
<![CDATA[Totok Ismawanto]]>;
<![CDATA[Devy Ayu Kusuma Wardani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17167
<![CDATA[This study analyzes the effect of company size, price earnings ratio, and profitability on idiosyncratic volatility in state-owned banks listed on the Indonesia Stock Exchange in the period from 2011 to 2020, We use multiple regression analysis to tested the hypothesis. Firm size was measured by the natural logarithm of total assets, price earnings ratio by the comparison between market price and earnings per share, and profitability by return on equity. Idiosyncratic volatility is the fluctuation of stock price results form company specific information, measured by market regression model. Results show that size of the company, price earnings ratio and profitability have a negative and significant effect on idiosyncratic volatility. The increase of company size, price earnings ratio and profitability, consequently will lower the idiosyncratic volatility. From theoretical perspective, the finding of this research complied with three theories: valuation theory, prospect theory and life cycle theory whereas from managerial perspective, the business can effectively manage its assets and equity while carrying out its activities, resulting in strong fundamentals that may lower the amount of idiosyncratic risk.]]>
<![CDATA[PENGARUH FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI ]]>
<![CDATA[Indira Julianty]]>;
<![CDATA[I Gusti Ketut Agung Ulupui]]>;
<![CDATA[Hafifah Nasution]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17171
<![CDATA[The decline in tax performance during the Covid-19 pandemic is the reason for conducting this study, namely to find out whether tax avoidance activities are increasingly being carried out, especially in the consumer non-cyclicals and consumer cyclicals sectors during the 2020-2022 period. This study is also intended to confirm the inconsistency in the relationship between financial distress and capital intensity on tax avoidance by presenting moderating variables in the form of firm size as a novelty from previous research. Using the absolute difference value test, this study shows that financial distress has a negative effect on tax avoidance, while capital intensity and firm size do not affect tax avoidance. In addition, the effect of financial distress and capital intensity on tax avoidance cannot be moderated by firm size. The implications of this study indicate the need for increased supervision from the government and shareholders on management to avoid tax avoidance, especially in companies that are financially healthy.]]>
<![CDATA[PERAN MEDIA COVERAGE ATAS PENGARUH CORPORATE GOVERNANCE DAN PENGUNGKAPAN MANAJEMEN RESIKO TERHADAP REAL EARNINGS MANAGEMENT ]]>
<![CDATA[Vinola Herawati]]>;
<![CDATA[Florus Daeli]]>;
<![CDATA[Julia]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17216
<![CDATA[This study aims to examine the effect of corporate governance and risk management disclosure on real earnings management. In addition, this study also investigates the role played by the media (media coverage) and examines whether the media has an influence on real earnings management. The data analysis method in this study is a causality test using multiple regression analysis with moderation (Moderated Regression Analysis). The sample for this study used purposive sampling with a sample of consumer goods sector companies on the Indonesia Stock Exchange for the period 2019 – 2021. The results showed that independent commissioners and audit committees have a negative effect on real earnings management, disclosure of risk management and media coverage have no effect on real earnings management. Media coverage strengthens the influence of the Independent Commissioner on real earnings management, but does not strengthen the influence of the Audit Committee on real earnings management.]]>
<![CDATA[FAKTOR TEKNOLOGI TERHADAP ADOPSI BIG DATA PADA ERA TRANSFORMASI DIGITAL ]]>
<![CDATA[Mega Ayu Ratnasari]]>;
<![CDATA[Hasnawati]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17243
<![CDATA[This study aims to analyze the influence of technological factors on the adoption of big data analytics in the digital transformation era. The population in this study are companies in Indonesia, especially those in Jabodetabek that have adopted big data in their operational systems. The sample in this study was 205 respondents using a purposive sample method. The type of data in this study is primary data in the form of a questionnaire survey. Data were analyzed using multiple regression techniques using SPSS ver 25. The study results show that relative advantage, compatibility, and complexity positively affect companies' interest in adopting big data. But security negatively affects companies' interest in adopting big data.]]>
<![CDATA[PENGARUH GREEN STRATEGY DAN GREEN INVESTMENT TERHADAP CARBON EMISSION DISCLOSURE DENGAN MEDIA EXPOSURE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Kamila Ramadhani]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.17244
<![CDATA[This study aims to examine the effect of Green Strategy and Green Investment on Carbon Emission Disclosure with Media Exposure as a Moderating Variable. This study uses secondary data obtained from sustainability reports and annual reports. The research population is in the energy sector, the transportation and logistics sector, the infrastructure sector, and the basic materials sector from 2019 – 2021 with purposive data analysis for sampling technique, and sample companies in this research were 300 companies and there were 10 outlier data, so the total observation data in this research was 290 companies. . The data analysis technique used in this research is multiple linear analysis. Further research is suggested to add independent variables that affect disclosure of carbon emissions such as environmental management system and green intellectual capital or expand the corporate sector used in conducting this research such as non-cyclical consumers, cyclical consumers, and technology. The results obtained from this study are that the influence of the green strategy has a positive effect on carbon emission disclosure. The effect of green investment has no positive effect on carbon emission disclosure. Media exposure is able to strengthen the effect of green investment on carbon emission disclosure, but is unable to strengthen the effect of green strategy on carbon emission disclosure]]>
<![CDATA[ANALISIS TINGKAT LITERASI KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM DI KOTA TEGAL ]]>
<![CDATA[Amaliyah, Fitri]]>;
<![CDATA[Hetika]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.14480
<![CDATA[Financial literacy is the key to people achieving sustainable financial well-being and avoiding the risk of financial loss. Financial literacy can help owners reduce risk by diversifying assets and managing debt. The study aims to determine the influence of financial literacy on basic financial knowledge, deposits and credit, investment, and insurance on financial management in trading MSMEs in Tegal City. Meanwhile, the sampling technique using purposive sampling is a technique to determine research samples with certain considerations that aim to make the data obtained later more representative with a total sample of 40 MSMEs. The method of data collection in this study is a questionnaire. The hypothesis proposed was tested statistically using WarpPLS version 7.0. The results of the study found that 1) literacy about basic financial knowledge does not affect the financial management of MSMEs; 2) literacy about deposits and credit does not affect the financial management of MSMEs; 3) literacy about investment has a significant positive effect on the financial management of MSMEs; and 4) literacy about insurance does not have a significant effect on the financial management of MSMEs. This means that the worse the financial literacy about basic financial knowledge, deposits and credits, investment, and insurance, the more high-risk financial management of MSMEs will also have a high risk. The existence of a good understanding of financial literacy can minimize risks that are not cold and provide easy financing facilities from banks.]]>
<![CDATA[PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Ismanto, Juli]]>;
<![CDATA[Rosini, Iin]]>;
<![CDATA[Nofryanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i2.16357
<![CDATA[This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.]]>
