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Jurnal Ekonomis

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Published by Universitas Advent Indonesia

ISSN : 19790856 EISSN : - DOI : 10.58303

Core Subject : Economy,

Economics, Econometrics & Finance

Jurnal Ekonomis mengundang para peneliti baik dosen maupun mahasiswa yang berkolaborasi dengan dosen untuk bergabung bersama Jurnal Ekonomis melalui tulisan hasil penelitian di bidang Manajemen dan Bisnis dan juga terapannya di bidang ekonomi. Jurnal Ekonomis menyambut kontribusi dari para peneliti untuk kontribusi yang lebih baik bagi dunia pendidikan dan juga negara yang memenuhi kaidah ilmiah yang baik. Artikel terbit 2 (dua) kali dalam setahun yaitu bulan April dan bulan Oktober.

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

Articles 147 Documents

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PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR PENGHASIL BAHAN BAKU SUB-SEKTOR LOGAM DAN MINERAL DI BURSA EFEK INDONESIA TAHUN 2019-2020 Irma Suryani; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to analyze and see how the effect of tax planning on earnings management in raw materials and minerals sub-sector companies listed on the IDX for the 2019-2020 period. The sampling thecnique was carried out by selected purposive sampling 15 companies for 2 years and the namber of samples is 23 companies. The source of data in study is secondary data downloaded throught the official website of the IDX. This type of research is descriptive analysis method and the type of research is quantitative research. The data analysis technique in this study used multiple linear regression analysis. Processing data using SPSS and performing several stages of analysis, namely descriptive statiscal test, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, determination test. T test and F test. The result of this study indicate that simultaneously tax planning has no significant effect on earnings management in metal and mineral sub-sector manufacturing companies that produce raw material listed on the Indonesia Stock Exchange for the 2019-2020 period.

PENGARUH AUDIT TENURE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA SUB SEKTOR MINYAK MENTAH DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2017-2020 Michael Josua Marbun; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine audit tenure and audit quality in influencing audit delay in crude oil and gas sub-sector companies listed on the Indonesia Stock Exchange, using a period of 4 years (2017-2020). Observation data were 44 samples from 11 companies which were obtained using purposive sampling method. The analytical methods used are descriptive quantitative, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, partial, t test, multiple linear regression and F test. The results of the analysis of this study indicate that audit tenure has no significant effect on audit delay and audit quality has no significant effect on audit delay. The results of all the variables studied are that there is no significant effect between audit period and audit quality on audit delay in oil and gas sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020.

PENGARUH KOMPENSASI RUGI FISKAL DAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Pebrianto Girsang; Remista Simbolon
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study was conducted to examine and determine the effect of tax loss compensation and deferred tax on tax avoidance. The population used for this study were 13 oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, and the sample was only 10 Companies that met the criteria of the researcher who reported their commercial reports for four consecutive years. Participate (2017-2020), so the total sample is 40 data. The method used in this study is to use quantitative methods, by conducting descriptive analysis, Classical assumption test, normality test, correlation coefficient test, hypothesis testing, coefficient of determination test, simple regression test, F-simultaneous test, multiple regression with a significance level of approx. 0.05 (5%). The results of this study indicate the significance value of Fiscal Loss Compensation (X1) 0.157 > 0.05 which means it has no effect on Tax Avoidance (Y). The significance value of Deferred Tax (X2) is 0.116 > 0.05 which means it has no effect on Tax Avoidance (Y). Simultaneously the two independent variables are 0.192 which means > 0.05. So there is no significant effect between Fiscal Loss Compensation (X1) and Deferred Tax (X2) on Tax Avoidance (Y)

PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (Studi Kasus Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2017 – 2019) Reswan Christian Simbolon; Valentine Siagian
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study aims to examine the impact of the pentagon fraud partially and simultaneously to some extent, on fraud in financial statements. In this study, secondary data from the annual reports and finances of automotive sector companies listed on the IDX are used in the 2017-2019 period. This study uses a purposive sampling method in selecting samples and then produces 36 samples from 12 automotive and component companies for the year 2017-2019. Logistic regression analysis in this study used SPSS 23 software in analyzing the data obtained. The results of this study simultaneously show that the pentagon fraud has a significant effect on financial statement fraud in automotive and component sector companies listed on the Indonesia Stock Exchange in 2017 - 2019 which means that if the fraud pentagon value changes, the financial statement fraud will also change. Partially pressure, opportunity, and arrogance have no significant effect on financial statement fraud where pressure, opportunity and arrogance do not affect the value of financial statement fraud, rationalization has a significant negative effect on financial statement fraud, which means rationalization affects the opposite, while ability has a significant positive effect on fraudulent financial statements in automotive and component sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period, which means if the value of ability increases, financial statement fraud increases.

PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE SAMSUNG (Studi Kasus Pada Desa Pabuaran) Therdi Alnando; Joan Yuliana Hutapea
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study was to determine the effect of product quality and promotion on purchasing decisions for Samsung smartphones taken from questionnaires distributed to the Pabuaran village community. The data collection technique used purposive sampling predetermined sample criteria, namely the Pabuaran village community who had seen the advertisement and had purchased Samsung mobile phone products. From these results partially product quality has a significant effect on purchasing decisions. Supported by a t test of 9.251 t > 1.981 table results and obtained a significant result of 0.000. Promotion partially also affects purchasing decisions. This is supported by the t-test results of 4.840 > table results of 1.981 and significant results of 0.000. Simultaneously, product quality and promotion variables affect purchasing decisions. this statement with the results of the f test Fcount 136,709 > F table value: 3.08 and 0.000 <0.05.

PENGARUH KOMPLEKSITAS AUDIT DAN RISIKO KEUANGAN TERHADAP AUDIT FEE PERUSAHAAN PERBANKAN DI BEI 2019 – 2020 Betsyeba Anggriani; Mila Susanti
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The financial performance of bank companies listed on the exchange can not be separated from public confidence with financial statements that are always published by the company every year. Therefore, the purpose of this study is to find out the complexity of audt and financial risks to audit fees both partially and simultaneously. The study used quantitative methods with causal associatives. Population data as much as 43 data, but there are only 34 data that can be processed and analyzed. Data obtained from the financial statements of banking sector companies listed on the IDX 2019-2020. The results of this study showed that there was no significant effect on the complexity of the audit on the audit fee partially. In the next independent variable, there is a significant influence on financial risk on audit fees. And recent results show there is a significant influence on audit complexity and financial risk to audit fees simultaneously.

PENGARUH SKEPTISISME PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris pada 3 KAP di Jakarta 2021) Joy Putranami; Romulo Sinabutar
Jurnal Ekonomis Vol 14 No 3d (2021): EKONOMIS : November 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

The purpose of this study is to determine the influence of the auditor's professional skepticism on the quality of the audit. This study collected quantitative data through the dissemination of questionnaires to external auditors as a sample of 30 respondents in KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra. Data analysis processing addresses descriptive anasythy, correlation coefficient, determination coefficient, t significance test and regression analysis. The results showed that the auditor's professional skepticism was good and conducted quality audit results. The significance test results showed a significant influence on the auditor's professional skepticism of audit quality at KAP Karianton Tampubolon, KAP Warnoyo and Mennix, KAP Rama Wendra.

PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Devi Silvia Simanjuntak; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

During the last 5 years, the occurrence of depreciation in the value of the company exceeded 50% of the total industry in the property and real estate sub- sector. Therefore, this study aims to examine the effect of tax planning on firm value. The sampling technique used purposive sampling and obtained 17 property and real estate sub-sector companies listed on the Stock Exchange with the observation year 2016-2020 so that the number of observations was 85. Based on the results of data processing using simple linear regression analysis, it was found that there was no effect of tax planning on firm value of property and real estate 2016-2020. Thus, it is recommended for further researchers to add independent variables such as deferred tax burden.

PENGARUH ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA SUB SEKTOR KONSTRUKSI DAN BANGUNAN YANG TERDAFTAR DI BEI Melani Agustina; Paul Eduard Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study will discuss the effect of deferred tax assets on earnings management in construction and building sub-sector service companies listed on the IDX. This study uses quantitative analysis with primary and secondary data collection, in addition to the analysis of data processing researchers use SPSS 22 as a supporting part. There are 18 construction and building sub-sector service companies listed on the IDX in 2016-2020, with 7 samples of companies that match the criteria that the researcher has provided. The results of the T-test analysis show that changes in the number of Deferred Tax Assets have an influence on Earnings Management in the construction and building sub-sector service companies. Where if the number of Deferred Tax Assets changes, it will cause the Earnings Management number to change as the Deferred Tax Assets number changes. With the results obtained in the form of a significant influence of deferred tax assets on earnings management in the companies studied.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2016-2020 Ivan S; Lorina Siregar Sudjiman
Jurnal Ekonomis Vol 15 No 1a (2022): EKONOMIS : April 2022
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

This study aims to examine the effect of corporate social responsibility (CSR) on financial performance. Corporate social responsibility is measured using the Corporate Social Responsibility Disclosure Index and financial performance is measured using ROA and ROE. This study uses a sample of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2016-2020 period. The number of pharmaceutical companies that were used as research samples were 7 companies for 5 years using purposive sampling method. This study uses secondary data from the annual financial statements of pharmaceutical companies for 2016- 2020. The results of the partial analysis show that the corporate social responsibility variable does not have a significant effect on financial performance as measured by ROA and ROE

Page 11 of 15 | Total Record : 147

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Paul Edward Sudjiman

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Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

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Jawa barat

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Paul Edward Sudjiman

Contact Email jurnal.ekonomis@unai.edu

Phone +6281321394770

Journal Mail Official jurnal.ekonomis@unai.edu

Editorial Address Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location Kab. bandung barat, Jawa barat INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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Abstract

Contact Name
Paul Edward Sudjiman

Contact Email
jurnal.ekonomis@unai.edu

Phone
+6281321394770

Journal Mail Official
jurnal.ekonomis@unai.edu

Editorial Address
Kampus UNAI Jl. Kolonel Masturi No. 288 Parongpong, Bandung Barat 40559

Location
Kab. bandung barat,

Jawa barat

INDONESIA