International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) is an open access, peer-reviewed, and refereed journal published by PT. ZILLZELL MEDIA PRIMA. The main objective of IJAMESC is to provide an intellectual platform for the international scholars. IJAMESC aims to promote interdisciplinary studies in accounting, management, economics and social science and become the leading journal in accounting, management, economics and social science in the world. The journal publishes research papers in the fields of: Accounting: Financial Accounting and Capital Markets, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Social and Environmental Accounting, and Islamic Accounting. Management: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-Business, Knowledge Management, Corporate Governance, Management Information System, International Business, Business Ethics, Entrepreneurship, and Sustainability Economics: Macroeconomic, Microeconomic, Monetary, International Trade, Development Economic, Country-Specific Studies, Economic Policy Evaluations, and International Comparisons Social Sciences: Education, Law, Islamic Studies, Communication and Journalism, Political Science, Philosophy, Psychology, Sociology, History, Visual Arts, Public Administration, Population Studies, Library and Information Science, Human Right, and Tourism.
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<![CDATA[THE EFFECT OF LEVERAGE, INSTITUTIONAL OWNERSHIP, AND PROFITABILITY ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATING VARIABLE IN HEALTHCARE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021 – 2023 PERIOD ]]>
<![CDATA[Dewi Rahmahwati]]>;
<![CDATA[Sifa Widiyana]]>;
<![CDATA[Shafira Cahyani Wulandari]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Seleman Hardi Yahawi]]>;
<![CDATA[Wati Yaramah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.429
<![CDATA[This study intends to understand the impact of Leverage, Institutional Ownership and Profitability on Tax Avoidance through Company Size as a moderation variable. The population of this study is Healthcare Companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The population is 33 companies using the purposive sampling method with 15 companies that meet the requirements, with a large amount of observation data of 45 data. This data study uses the method of combined data regression analysis through the E-views 12.0 program. The findings of the study prove that Leverage and Profitability have a negative impact on Tax avoidance. Institutional ownership has a positive impact on tax avoidance. Company Size can moderate the impact of Leverage, Institutional Ownership and Profitability on Tax avoidance.]]>
<![CDATA[THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD ]]>
<![CDATA[Alin Riani]]>;
<![CDATA[Amanti, Anggi Tias]]>;
<![CDATA[Uliyah, Siti]]>;
<![CDATA[Hakim, Mohamad Zulman]]>;
<![CDATA[Hamdani]]>;
<![CDATA[Hustna Dara Sarra]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.430
<![CDATA[This study aims to examine Tax Avoidance, Capital Structure, and Liquidity on Company Value, by considering Company Size as a Moderation variable, in infrastructure companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research population includes 69 companies, and through the purposive sampling technique, 24 companies were obtained as samples, Data analysis was carried out using E-views software 12. The result of F test show that F-value of 7.58699>2.51 of the f value of the r table and the Prob(F-statistic) value of 0.000000<0.05, it can be concluded that this model is feasible to use. The results of the study revealed that tax avoidance did not have a significant influence on the value of the company, the capital structure had a positive impact on the value of the company, while liquidity did not affect the value of the company. In addition, company size is not able to moderate the relationship between tax avoidance and company value, but it can moderate the relationship between capital structure and company value. However, company size cannot moderate the relationship between liquidity and company value.]]>
<![CDATA[PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023 ]]>
<![CDATA[Hanifah Muzhaffirah]]>;
<![CDATA[Siti Salamah]]>;
<![CDATA[Winda Rosa Permatasari]]>;
<![CDATA[Mohamad Zulman Hakim]]>;
<![CDATA[Dirvi Surya Abbas]]>;
<![CDATA[Kimsen]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.431
<![CDATA[This study aims to analyze and describe empirically the effect of Leverage, Capital Intensity, and Company Size on Effective Tax Rates (ETR) with Profitability as a moderation variable. The population in this study is consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2023. Sampling was carried out using the purposive sampling method and a final sample of 44 companies was obtained. The analysis method used is moderated regression analysis with the help of Eviews 12. The resultf of F test show that F-value of 2.602340 > 2.41 of the f-value of the table and the Prob(F-statistic) value of 0.000003 < 0.05, it can be concluded that this model is feasible to use. The results of hypothesis test this study show that leverage has a positive effect on effective tax rates, while capital intensity and company size do not show an effect on effective tax rates. In addition, profitability can moderate the effect of leverage on effective tax rates, but it cannot moderate the effect of capital intensity and company size on effective tax rates.]]>
<![CDATA[THE IMPACT OF ARTIFICIAL INTELEGENC, STRATEGY BUSINESS AND QUALITY PRODUCT TO ORGANIZATION BUSINESS ]]>
<![CDATA[Indah Kusumawati]]>;
<![CDATA[Rokhmat Subagiyo]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.442
<![CDATA[This study evaluates the relationship between organizational culture, business strategy, and organizational performance in companies in Jakarta, Indonesia, as the largest tourism industrial area in ASEAN. The study highlights that organizational culture that includes discipline, innovation, and a clear division of authority, as well as a business strategy that focuses on vision, mission, tactics, and marketing, has a significant influence on organizational performance, as measured through growth, customer satisfaction, and marketing effectiveness. Of the 384 respondents, the results showed that organizational culture and business strategy significantly influenced organizational performance, both individually and collectively. In addition, this study also analyzes the role of artificial intelligence (AI) and product quality on the performance of Micro, Small, and Medium Enterprises (MSMEs). Using SPSS for analysis, the results show that AI has an influence of 85%, product quality by 75%, and the combination of the two contributes 80% to the performance of MSMEs, with the remaining 20% influenced by other factors not analyzed in this study. These findings underscore that higher AI adoption and improved product quality significantly improve the performance of MSMEs, providing a positive projection for the growth of small businesses in the community. This research makes an important contribution to understanding how organizational culture, business strategy, and technology and product quality can be the main driving factors in improving the performance of organizations and MSMEs, especially in the tourism and small business sectors in Indonesia.]]>
<![CDATA[EVALUATION OF PT HM SAMPOERNA TBK'S FINANCIAL HEALTH THROUGH FINANCIAL RATIO ANALYSIS: IMPLICATIONS FOR INVESTORS (2022 – 2023) ]]>
<![CDATA[Ersi Elisabet]]>;
<![CDATA[Giska Ariya Sanggita]]>;
<![CDATA[Yuliana Sabilla Widya Iswara]]>;
<![CDATA[Sri Hermuningsih]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.447
<![CDATA[This research aims to evaluate the financial health of PT HM Sampoerna Tbk through financial ratio analysis for the years 2022 and 2023, and its implications for investors. The methodology includes an analysis of liquidity ratios, asset management effectiveness, funding structure, and profitability. The analysis results indicate an increase in the current ratio from 1.69 in 2022 to 1.72 in 2023, reflecting improved liquidity. The debt ratio also decreased from 0.49 to 0.46, signaling a reduced reliance on debt and enhanced financial stability. Although the accounts receivable turnover and asset turnover ratios experienced slight declines, both remain efficient and in line with good industry standards. Meanwhile, the cash turnover ratio saw a significant increase from 10.53 to 38.80, indicating greater efficiency in cash management. In terms of profitability, the profit margin, ROA, and ROE increased to 6.95%, 14.58%, and 27.00%, respectively, reflecting the company's effectiveness in managing costs and assets. Overall, this analysis demonstrates improved financial performance, providing positive signals for investors and enhancing the long-term growth prospects of PT HM Sampoerna Tbk as an attractive investment option.]]>
<![CDATA[THE ROLE OF INVESTMENT OPPORTUNITY SET IN MODERATING THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND INFORMATION ASYMMETRY WITH PROFIT QUALITY ]]>
<![CDATA[Nita Oktaviani Ginting]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.448
<![CDATA[This study aims to analyze the role of investment opportunity set in moderating the relationship between capital structure and information asymmetry with profit quality in consumer non-cyclicals companies in Indonesia during the period 2021-2023. The study uses a sample of 96 consumer non-cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study employs secondary data obtained from financial reports, annual reports published on the IDX, and historical data of the highest, lowest, and closing stock prices listed on yahoo.finance. Hypothesis testing is carried out using a panel data linear regression model with EViews 12 software. The results of this study indicate that capital structure affects profit quality, information asymmetry does not affect profit quality, investment opportunity set cannot moderate the relationship between capital structure and profit quality, and investment opportunity set cannot moderate the relationship between information asymmetry and profit quality.]]>
<![CDATA[THE INFLUENCE OF AUDITOR INDEPENDENCE, COMPETENCE AND ETHICS ON AUDIT QUALITY WITH AUDIT FEES AS A MODERATION VARIABLE ]]>
<![CDATA[Farhan Ramadhan]]>;
<![CDATA[Agus Ismaya H.]]>;
<![CDATA[Denny Susanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.450
<![CDATA[This study aims to analyze the influence of auditor independence, competence, and ethics on audit quality with audit fees as a moderation variable. This study uses a quantitative approach with a data collection method through questionnaires distributed to Public Accounting Firms in DKI Jakarta Province. The purposive sampling technique is used in the selection of respondents to ensure the relevance and quality of the data obtained. Data analysis was carried out using descriptive statistical methods and Structural Equation Modelling (SEM) through Partial Least Square (PLS). Descriptive statistics provide an overview of the characteristics of respondents, while PLS is used to assess the outer model and the inner model. The results of the study show that the independence, competence, and ethics of auditors have a positive and significant influence on audit quality. In addition, audit fees have been proven to moderate the relationship between independence, competence, and ethics of auditors to audit quality. These findings emphasize the importance of independence and ethics in improving the quality of the audits produced.]]>
<![CDATA[COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR ]]>
<![CDATA[William Cipta Wijaya]]>;
<![CDATA[Haninun]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.451
<![CDATA[The purpose of this research is to study how profitability, solvency, and age of a company affect audit delay, and the size of a company moderates profitability, solvency, and age of a company on audit delay. This study has a population in the form of technology companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. By applying the purposive sampling method, researchers managed to obtain 16 companies as samples. Data analysis was carried out using multiple linear regression techniques and moderated regression analysis. The results obtained, partially the age of the company has a negative influence on audit delay, but profitability and solvency have no effect on audit delay. Company size can be proven to be able to moderate the relationship between profitability and audit delay with a positive influence direction. In addition, company size is also able to moderate the relationship between solvency and audit delay with a negative direction of influence. However, company size does not have the ability to moderate the relationship between company age and audit delay. This study contributes to understanding the dynamics of audit delay in the technology sector, by highlighting the importance of effective financial governance management and audit strategies to reduce audit delay.]]>
<![CDATA[THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO) ]]>
<![CDATA[Sandy Gunawan]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.452
<![CDATA[MSMEs at this time have a great influence on the country's economic development, especially in Indonesia, but many MSME actors have not implemented SAK EMKM in compiling financial statements. The purpose of the study is to find out whether Abadi Cell MSMEs apply SAK EMKM in the preparation of reports or not and to design the preparation of financial statements so that they are in accordance with SAK EMKM. The method used is qualitative case studies by means of data collection, namely by conducting interviews, observations, and documentation. The results of the research conducted that Abadi Cell did not apply SAK EMKM in compiling financial statements so that the researcher designed the preparation of financial statements based on SAK EMKM by producing profit and loss statements, financial position statements, notes on financial statements (CALK) and the researcher encouraged Abadi Cell to continue to prepare SAK EMKM financial statements.]]>
<![CDATA[RUPIAH EXCHANGE RATE DETERMINANTS ]]>
<![CDATA[Jason Tandani]]>;
<![CDATA[Afrizal Nilwan]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v3i1.453
<![CDATA[The rupiah exchange rate has continued to depreciate over the past few years. The weakening of the exchange rate can have an impact on transaction activities in Indonesian society and international trade. Several factors can be the cause of the weakening of the rupiah exchange rate against the United States dollar, such as domestic inflation, exports and imports. This study aims to determine the influence of inflation, exports and imports on the exchange rate of the Indonesian rupiah against the United States dollar during 2019-2023. This study uses a multiple linear regression analysis method with time series and cross section data types obtained from the website of the Ministry of Trade of the Republic of Indonesia. The results of this study are (1) inflation has a positive effect on the exchange rate; (2) exports have a positive effect on the exchange rate: (3) imports have a negative effect on the exchange rate.]]>
