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JAKBS
Published by CV ITTC Indonesia
ISSN : -     EISSN : 29879078     DOI : https://doi.org/10.47233/jakbs
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan dan Bisnis (JAKBS), with registered number ISSN 2987-9078 (Online) is a multidisciplinary scientific journal published by CV. ITTC INDONESIA. JAKB provides a specialized forum for the publication of research in the area of financial economics and the theory of the firm, placing primary emphasis on the highest quality analytical, empirical, and clinical contributions in the following significant areas: Economic, Finance, Banking, and Accounting. This journal published four times a year (January, Appril, July, And October).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 381 Documents
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Kunci Keberhasilan Pajak: Peran Kesadaran & Pemahaman Terhadap Peraturan Bagi Wajib Pajak Kenny Ray Wijaya
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini memiliki tujuan untuk menganalisis tentang apakah wajib pajak memiliki kesadaran tentang pemahaman peraturan perpajakan yang dapat mempengaruhi pola pikir dari para wajib pajak didalam pembayaran pajak. Penelitian ini menggunakan metode Netnography, yaitu mengambil data dari Internet didalam mengamati dan menganalisa aktivitas oleh komunitas tertentu. Untuk memahami cara berpikir, perilaku dan juga budaya didalam suatu kelompok yang memiliki konteks online. Bounded Rationality, Recency Bias dan juga Framing Effect berperan penting didalam kesadaran para wajib pajak terlepas dari media yang memberikan label terhadap peraturan perpajakan, karena hal tersebut dapat menentukan pola pikir wajib pajak didalam melakukan pembayaran pajak serta kepatuhan wajib pajak terhadap peraturan perpajakan.
Pengaruh Kebijakan Dividen, Managerial Ownership, Pertumbuhan Penjualan Terhadap Struktur Modal Pada Sub Sektor Food And Bevarage Di BEI Yuni Wulandari; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Tujuan penelitian ini agar mengetahui pengaruh kebijakan dividen, managerial ownership, pertumbuhan penjualan terhadap struktur modal pada sub sektor food and bevarage. Kuantitatif adalah metode yang dilakukan pada penelitian ini yang terdiri atas 8 perusahaan manufaktur pada sub sektor food and bevarage yang diambil dengan menggunakan metode purposive sampling. Dengan objek dalam penelitian ini yaitu perusahaan yang ada dalam sub sektor food and bevarage (Wilmar Cahaya Indonesia Tbk, Indofood Sukses Makmur Tbk, Garudafood Putra Putri Jaya Tbk, Buyung Poetra Sembada Tbk, Delta Djakarta Tbk, Nippon Indosari Corpindo Tbk, Indofood CBP Sukses Makmur Tbk, Budi Starch & Sweetener Tbk) yang terdaftar di BEI. Pada penelitian ini terdapat variabel bebas yaitu kebijakan dividen, managerial ownership, pertumbuhan penjualan dan variabel terikat yaitu struktur modal. Analisis data menggunakan analisis regresi linier data panel, analisis koefisien determinasi dan uji t dan uji f. Hasil dari uji t menunjukan bahwa kebijakan dividen dan managerial ownership tidak berpengaruh signifikan terhadap struktur modal dan pertumbuhan penjualan berpengaruh signifikan terhadap struktur modal. Sedangkan uji f menunjukan bahwa kebijakan dividen, managerial ownership dan pertumbuhan penjualan berpengaruh terhadap struktur modal pada sub sektor food and bevarage.
Pengaruh Struktur Aset Dan Pertumbuhan Penjualan Terhadap Struktur Modal Fadqianissa, Fadqianissa; Vonna, Sari Maulida
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini mempunyai tujuan agar mengetahui pengaruh yang ditimbulkan oleh struktur aset serta pertumbuhan penjualan pada struktur modal perusahaan media serta entertainment dimana terdaftar pada Bursa Efek Indonesia periode 2020-2022. Terdapat 11 perusahaan yang menjadi sampel pada penelitian ini. Metode penelitian dipakai yakni metode kuantitaf yang menggunakan data skunder. Metode analisis yang dipakai didalam penelitian ini yaitu pengujian asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis. Hasil penelitian ditemukan jika pada perusahataan industri sektor media dan entertainment, pengaruh struktur aset pada struktur modal dengan cara tidak signifikan, kemudian pertumbuhan penjualan tidak berdampak terhadap struktur modal secara tidak signifikan. Sementara itu, tidak ada pengaruh serta signifikan antara struktur aset dan pertumbuhan penjualan kepada struktur modal perusahaan industri sektor media dan entertainment yang terdaftar di BEI. Besarnya korelasi perbedaan struktur aset serta pertumbuhan penjualan pada struktur modal sebesar 0,028% atau 2,8% sedangkan 98,2% terpengaruh akan faktor lain dan tidak diteliti.
Evaluasi Dampak Pelatihan Dan Keberagaman Devina Putri Meilia; Muhammad Ravi Khairul Umam; Siti Nur Aini; Putriana; Fitratul Amaliyah
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study investigates the relationship between training assessment and diversity management in an organization and emphasizes how important it is to combine both to improve employee performance, innovation, and creativity. The results show that diversity can be a strategic tool that increases productivity if managed well. However, without effective management, diversity can lead to conflict and dissatisfaction. The study found shortcomings in evaluation practices that are often limited to the final phase by analyzing needs in the planning stage, monitoring during implementation, and post-training evaluation. According to the study, organizations can develop inclusive and sustainable diversity policies by conducting comprehensive evaluations at every stage of the process. By combining training evaluation with diversity management, organizations can create a more cooperative work environment, which in turn will improve employee health and performance. Data were obtained through a literature review from various academic sources and analyzed using a qualitative descriptive approach. The results show that the success of diversity management depends on good corporate governance and diversity training that is appropriate to the local context. The development of broader training programs and regular diversity assessments are suggestions for future research.
Pengaruh Aktiva Pajak Tangguhan, Beban Pajak Tangguhan dan Corporate Social Responsibility Terhadap Agresivitas Pajak Reti Agustina; Aris Sanulika
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to test and obtain empirical evidence regarding the influence of deferred tax assets, deferred tax expenses and corporate social responsibility on tax aggressiveness. Linear research is a theoretical application that is generally obtained from lectures, in addition to coursework, lineal research also adds insight and knowledge about the influence of the activity of deferred taxes, deferred tax burdens, and Corporate Social ResponsibilityonTaxAggressiveness.This research uses a sample of Energy sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023 with a population of 87 companies. The method for determining the research sample used a purposive sampling method, obtaining 14 company samples with an observation period of 6 years, obtaining 84 research data. The type of research in this research is quantitative research. The analysis technique used is panel data regression which is processed using Eviews version 12 software. The results of this research show that partially (1) Deferred Tax Assets do not have a significant effect on Tax Aggressiveness (2) Deferred Tax Expenses have a significant effect on Tax Aggressiveness and (3) Corporate Social Responsibility has no significant effect on Tax Aggressiveness. Simultaneously, deferred tax assets, deferred tax expenses and corporate social responsibility influence tax aggressiveness.
Pengaruh Kepemilikan Institusional, Corporate Social Responsibility dan Agresivitas Pajak Terhadap Nilai Perusahaan Dea Sekar Putri; Enan Trivansyah Sastri
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to determine the effect of institutional ownership, corporate social responsibility, and tax aggressiveness on firm value in Food and Beverage Sub-sector Companies listed on the Indonesia Stock Exchange in 2019-2023. This type of research is quantitative research with secondary data sources. The sample in this study were 21 companies with 5 years of observation obtained by purposive sampling method, so that the total observations obtained were 105 observation data. The data analysis method in this study uses descriptive statistical analysis, and multiple linear regression analysis. The test results in this study indicate partial hypothesis calculation that institutional ownership variables, and tax aggressiveness have no effect on firm value, while corporate social responsibility affects firm value. The results of this study simultaneously show that the variables of institutional ownership, corporate social responsibility, and tax aggressiveness simultaneously affect firm value. This research is expected to provide contribution benefits in the development of theories regarding institutional ownership, corporate social responsibility, and tax aggressiveness on firm value, and researchers suggest adding other independent variables in order to get better research results.
Pengaruh Temuan Kepatuhan, Tindak Lanjut Hasil Pemeriksaan Dan Temuan Sistem Pengendalian Internal Terhadap Opini Audit Laporan Keuangan (Studi Empiris BPK Perwakilan Provinsi Jambi Pada Kabupaten dan Kota di Provinsi Jambi Tahun 2019 - 2023) Kusmiati; Desy Purwasih
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research was conducted to analyze the influence of Compliance, Follow-up on Audit Results Internal Control System Findings on Audit Opinions. The research was conducted in districts and cities in Jambi Province, the Financial Audit Agency (BPK) representing Jambi Province in 2019-2023. The methodology used is logistic regression because the dependent variable of the research is a dummy. Sample selection was carried out using a boring sampling method from secondary data in the form of Regency and City financial reports at the Representative BPK of Jambi Province with 5 years of observation, so that in total in this research there were 60 financial reports. Hypothesis testing was carried out using the Eviews series 12 application. The research results showed that partially the attendance findings had no effect on the audit opinion. Follow-up examination results have no effect on the audit opinion. The internal control system has no effect on the audit opinion. Simultaneously, these findings, follow-up audit results and internal control system findings influence the financial report audit opinion.
Analisis Likuiditas Dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Infrastruktur Transportasi Di Bursa Efek Indonesia Periode 2017-2023 Raida Dzaqiatul Haqimah; Diah Yudhawati; Rahmat Mulyana Dali
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to determine the effect of liquidity and sales growth on company value in transportation infrastructure sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The population in this study consists of 9 transportation infrastructure sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2023 period. The sampling technique uses the purpose sampling method. The data sources obtained in this study are secondary data in the form of company financial reports. The types of data used in this study are quantitative data with descriptive analysis, panel data regression, classical assumption tests, multiple linear regression tests, hypothesis tests and determination coefficient tests. The selected model is the random effect model (REM). The results of the study show that liquidity (X1) partially has no significant effect on company value, sales growth (X2) partially has a significant effect on company value. and simultaneous data analysis shows that liquidity (X1) and sales growth (X2) have a significant effect on company value.
Pengaruh Ukuran Perusahaan, Intensitas Modal, Dan Risiko Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor Makanan dan Minuman Periode Tahun 2019-2023) Dian Hartati; Nisak Ruwah Ibnatur Husnul
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to determine the influence of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. This research uses quantitative research, with secondary data. The research data source was obtained from non-cyclical consumer sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for 5 years between 2019-2023. The sample selection method used in this research was a purposive sampling method so the samples obtained using this method were 11 companies. The results of this research simultaneously show that the variables of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. Partial research results: Firm Size, Capital Intensity have a significant negative influence on earnings management. Meanwhile, Company Risk variable has a significant positive effect on Tax Avoidance.
Analisis Kualitatif Persepsi Risiko Investasi Saham di Kalangan Generasi Milenial Pratiwi, andhika indah; Siti Nurhadyanti; Gusganda Suria Manda
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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Abstract

Penelitian ini mengkaji persepsi risiko generasi milenial dalam investasi saham dengan menyoroti faktor-faktor utama yang mempengaruhi persepsi tersebut, seperti literasi keuangan, pengaruh media sosial, dan faktor psikologis. Dengan pendekatan kualitatif berbasis literatur, penelitian ini mensintesis temuan temuan sebelumnya untuk memberikan pemahaman yang lebih menyeluruh. Hasil penelitian menunjukkan bahwa literasi keuangan yang baik mengurangi persepsi risiko dengan meningkatkan kemampuan milenial dalam memahami dinamika pasar saham dan mengelola risiko investasi. Media sosial memiliki peran ganda, menyediakan informasi investasi yang bermanfaat tetapi juga meningkatkan penyebaran melalui penyebaran informasi yang tidak akurat. Hambatan psikologis, seperti kecemasan terhadap kerugian, secara signifikan mempengaruhi keputusan investasi, sehingga banyak milenial cenderung memilih opsi dengan risiko rendah. Studi ini menekankan pentingnya meningkatkan literasi keuangan, validasi informasi di media sosial, serta edukasi tentang risiko pengelolaan untuk mendorong keputusan investasi yang lebih terinformasi dan rasional.

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