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.
Articles
489 Documents
<![CDATA[THE EFFECT OF TRANSFER PRICING, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE ]]>
<![CDATA[Andre Rizky Mandala Pamungkas Suherman]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.295
<![CDATA[This study aims to provide empirical evidence that transfer pricing, leverage, and capital intensity influence tax avoidance. The subjects of this research are energy mining companies listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection was conducted using purposive sampling, resulting in 17 companies that met the criteria. The data used consisted of secondary data from annual financial reports. Data were analyzed using multiple linear regression. The results of this study indicate that (1) Transfer Pricing does not affect tax avoidance; (2) Leverage affects tax avoidance; (3) Capital Intensity does not affect tax avoidance; (4) collectively, Transfer Pricing, Leverage, and Capital Intensity significantly influence Tax Avoidance.]]>
<![CDATA[THE INFLUENCE OF INTELLECTUAL CAPITAL AND PROFIT MANAGEMENT ON STOCK RETURNS ]]>
<![CDATA[Arya Manda]]>;
<![CDATA[Murtanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.296
<![CDATA[This study aims to determine the effect of intellectual capital and earnings management on stock returns with dividend policy as a moderating variable. This research is motivated by the importance of information about the factors that affect stock returns. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2020 – 2022. The sample of this study was 23 issuers or 69 company financial statement data used in this study. This study uses multiple linear regression and moderate regression analysis. The results of this study are that intellectual capital has no effect on stock returns, and earnings management has a positive effect on stock returns.]]>
<![CDATA[THE EFFECT OF NET INCOME, OPERATING CASH FLOW, INVESTMENT CASH FLOW, AND FUNDING CASH FLOW ON STOCK RETURNS (CASE STUDY OF ENTERPRISES REGISTERED IN THE LQ45 INDEX ON THE INDONESIA STOCK EXCHANGE 2018-2022) ]]>
<![CDATA[Fariza Febriana]]>;
<![CDATA[Nunung Aini Rahmah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.297
<![CDATA[Stock returns represent the profits gained from investing in stocks. Investors typically seek out shares of Enterprises that promise the highest returns. This investigation seeks to understand the relationship among net income, operating cash flow, investment cash flow, and funding cash flow, and how they affect stock returns. The study focuses on Enterprises registered on the Indonesia Stock Exchange under the LQ45 index from 2018 to 2022. Utilizing purposive sampling, data was collected from 23 Enterprises over a five-year period, outcoming in 115 samples. Secondary data was analyzed using multiple regression analysis. The outcomes reveal that net income does not significantly influence stock returns, while operating cash flow and funding cash flow positively effect stock returns. However, investment cash flow does not exhibit a significant effect on stock returns.]]>
<![CDATA[GUILTY PLEAS THROUGH SPECIAL CHANNELS AS AN EFFORT TO REFORM CRIMINAL PROCEDURE LAW IN INDONESIA ]]>
<![CDATA[Abdul Kadir]]>;
<![CDATA[Anindya Wiga Juniarti]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.298
<![CDATA[This research discusses the concept of setting up a guilty plea through special channels as an effort to reform criminal procedure law in Indonesia in relation to the principles of simple, fast and low cost justice. Focusing on efforts to reform criminal procedure law in Indonesia and associated with the principles of simple, fast and low cost justice, namely with the concept of Guilty Plea Arrangements through Special Paths that exist in the renewal of the Indonesian criminal procedure code. The method used in this research is normative research. The result of this research is that the special route is an effort in the renewal of criminal procedure law. By eliminating some of the evidentiary processes, the special track is considered to accelerate case handling, thus reflecting the principles of simple, fast, and low cost justice. The special path contained in article 199 of the draft criminal procedure code does not need to be included in the Indonesian Criminal Procedure Code because there is ambiguity that makes the special path require reassessment before being applied to Indonesian criminal justice.]]>
<![CDATA[FRAUD HEXAGON THEORY AND ACADEMIC FRAUD (COMPARATIVE STUDY ON STUDENT OF STIE SUTAATMADJA AND UNIVERSITI ISLAM SELANGOR) ]]>
<![CDATA[Nunung Juliawati]]>;
<![CDATA[Asep Kurniawan]]>;
<![CDATA[Icih]]>;
<![CDATA[Amirah Atiqah Binti Rizal]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.299
<![CDATA[This research aims to determine the difference in perceptions between STIE Sutaatmadja and University Islam Selangor students regarding the fraud hexagon theory (pressure, opportunity, rationalization, ability, arrogance or ego, and collusion) in academic fraud. The methode used in this research is a quantitative method with comparative studies, the sampling technique used in this research is simple random sampling and the sample criteria selected were students from STIE Sutaatmadja and University Islam Selangor. The data collection method used was a questionnaire method in the form of a questionnaire distributed via google form which was analyzed using IBM SPSS Statistic 25. The data analysis technique was the classic assumption test (normality test and homogeneity test) and the independent simple t-test and the men whitney non parametric test. The results of the research show that (1) there is a diffierence in perception regarding the pressure for academic cheating between STIE Sutaatmadja dan University Islam Selangor, there is no different perception regarding the opportunity (2), the rationalization (3), the ability (4), the arrogance (5), Collusion (6) and the academic cheating (7) for academic cheating between STIE Sutaatmadja and University Islam Selangor.]]>
<![CDATA[OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY ]]>
<![CDATA[Jaka Mulyana]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Suripto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.300
<![CDATA[This study aims to investigate the influence of accountability, governance, and the use of information technology on the performance of Non-Government Organizations (NGOs), with a case study on Save the Children Indonesia. The research employs a quantitative method with an associative approach, utilizing questionnaires as the data collection instrument. Out of 166 staff surveyed in June 2024, 106 questionnaires were returned, achieving a response rate of 63.86%. Data analysis was conducted using multiple regression to identify the relationships between the independent variables (accountability, governance, use of information technology) and the dependent variable (NGO performance). The results show that accountability has a positive and significant impact on NGO performance, while governance and information technology usage do not have a significant effect. These findings highlight the need for an evaluation of accountability systems and further research on other factors that might more significantly influence NGO performance.]]>
<![CDATA[INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70 ]]>
<![CDATA[Marnija]]>;
<![CDATA[Holiawati]]>;
<![CDATA[Endang Ruhiyat]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.316
<![CDATA[The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.]]>
<![CDATA[CLIMATE CHANGE MITIGATION ON INVESTOR REACTION: THROUGH FINANCIAL PERFORMANCE DIGITAL TRANSFORMATION AND BANK PERFORMANCE ]]>
<![CDATA[Siti Nurul Fathimah]]>;
<![CDATA[Nofryanti]]>;
<![CDATA[Iin Rosini]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.321
<![CDATA[This study aims to examine climate change mitigation Carbon Emissions Disclosure and Green Investment on Investor Reaction through Financial Performance. This research is classified as associative quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study were non-financial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. While the sample of this study was determined by purposive sampling method so that 41 sample companies were obtained. The analysis method used is Panel data Model Regression analysis and testing the mediation hypothesis is done by using the Sobel test. The results of this study indicate that Carbon Emissions Disclosure has a significant effect on Investor Reaction, Green Investment has no effect on Investor Reaction, Financial Performance has a significant effect on Investor Reaction, Carbon Emissions Disclosure has no effect on Financial Performance, Green Investment has a significant effect on Financial Performance, Financial Performance is unable to mediate the effect of Carbon Emissions Disclosure on Investor Reaction, and Financial Performance is able to mediate the effect of Green Investment on Investor Reaction.]]>
<![CDATA[THE INFLUENCE OF ASSET EFFICIENCY, FINANCIAL PERFORMANCE, AND FINANCIAL LEVERAGE ON SUSTAINABLE GROWTH RATE THROUGH GOOD CORPORATE GOVERNANCE ]]>
<![CDATA[Rosiati Parapat]]>;
<![CDATA[Endang Ruhiyat]]>;
<![CDATA[Sugiyanto]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 6 (2024): December ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i6.323
<![CDATA[This study aims to examine the Effect of Asset Efficiency, Financial Performance and Financial Leverage on Sustainable Growth Rate Through Good Corporate Governance. This study is classified as an associative quantitative study. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The population in this study is the Manufacturing Companies in the Consumer Goods Industry Sector listed on the IDX for the 2018-2022 Period. While the sample of this study was determined by the sampling technique used in this study is non-probability sampling, namely purposive sampling so that 20 sample companies were obtained that met the criteria. The analysis method used is Panel Data Model Regression analysis. The results of this study indicate that asset efficiency does not affect the Sustainable Growth Rate (1), financial performance does not affect the Sustainable Growth Rate (2), financial leverage affects the Sustainable Growth Rate (3), asset efficiency affects Good Corporate Governance (4), financial performance affects Good Corporate Governance (5), financial leverage affects Good Corporate Governance (6). Sustainable Growth Rate has an effect on Good Corporate Governance (7), Asset Efficiency does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (8), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (9), Financial Performance does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10). Leverage does not have a significant effect on the Sustainable Growth Rate variable through the Good Corporate Governance variable (10).]]>
<![CDATA[THE EFFECT OF HEXAGON MODEL FRAUD ON FINANCIAL REPORT FRAUD (EMPIRICAL STUDY ON INDUSTRIAL SECTOR COMPANIES LISTED ON THE IDX IN 2020-2022) ]]>
<![CDATA[Hani Rahmawati]]>;
<![CDATA[Reka Ayu Rahmawati]]>;
<![CDATA[Ahmad Raihansyah]]>
<![CDATA[ International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 5 (2024): October ]]>
Publisher : <![CDATA[ZILLZELL MEDIA PRIMA ]]>
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DOI: 10.61990/ijamesc.v2i5.324
<![CDATA[Fraud cases are increasing from year to year and the most detrimental is financial statement fraud and causes losses for companies and users of financial statements. This study aims to analyze the fraud hexagon factors in detecting financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling method used in this study is purposive sampling. The samples that met the research criteria were 33 industrial companies. The data analysis method uses the logistic regression method with the help of the EViews application to test the data. The results of the study indicate that financial targets, external pressure, ineffective supervision, change of auditors, change of directors, collusion and frequent appearance of CEO photos have no effect on detecting financial statement fraud.]]>
