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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 498 Documents
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Pengaruh Intellectual Capital, Keputusan Investasi Dan Struktur Modal Terhadap Nilai Perusahaan (Studi pada Perusahaan Sektor Perbankan Berstatus BUMN yang Terdaftar di BEI Periode 2018–2025) Ana Nurfadillah Eka Mulya; Khuzaeni .
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5122

Abstract

This study aims to determine the effect of Intellectual Capital, Investment Decisions, and Capital Structure on Firm Value. Intellectual Capital was measured using VAIC, Investment Decisions using PER, Capital Structure using DER, and Firm Value using PBV. The population consisted of state-owned banking sector companies listed on the Indonesia Stock Exchange for 2018-2025, with a sample of 5 companies obtained through Total Sampling, resulting in 40 data. The data used is secondary data with a quantitative method, analyzed using panel data regression through Eviews-13 software. The results show that (1) Intellectual Capital, Investment Decisions, and Capital Structure simultaneously have a significant effect on Firm Value, (2) Intellectual Capital has a negative and significant effect on Firm Value, (3) Investment Decisions have no effect on Firm Value, and (4) Capital Structure has no effect on Firm Value.
Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Return Saham Pada Perusahaan Di Bursa Efek Indonesia Periode 2021-2024 Shafwan Hafizh; Yudiana .; M. Anwar Masruri; Ofan Maulana Yudista
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5124

Abstract

This study aims to analyze the effect of independent commissioners, audit committees, and institutional ownership on stock returns of companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The background of this research is based on the importance of implementing good corporate governance in enhancing investor confidence and capital market performance, particularly in the context of post-pandemic market dynamics characterized by economic uncertainty and stock price volatility. This study employs a quantitative approach to examine the causal relationship between independent and dependent variables in an objective, systematic, and measurable manner. The data used in this study are secondary data obtained from companies’ financial statements and other relevant officially published sources. The analytical method applied is panel data regression using EViews software, preceded by model selection tests and classical assumption tests to ensure the validity and reliability of the results. The findings indicate that, partially, independent commissioners and institutional ownership do not have a significant effect on stock returns. In contrast, the audit committee shows a significant effect, indicating that the effectiveness of the monitoring function is able to enhance investor confidence in the company.These findings suggest that not all corporate governance mechanisms have a direct impact on stock return movements in the capital market. Therefore, it can be concluded that the audit committee is a key factor influencing stock returns, while independent commissioners and institutional ownership have not demonstrated a significant effect. This study is expected to contribute to companies in improving governance effectiveness and to serve as a reference for investors in evaluating the quality of internal control. Furthermore, future research is recommended to extend the observation period, include additional financial control variables such as ROA, ROE, and dividend policy, and consider external factors such as macroeconomic conditions to obtain more comprehensive and generalizable results.
ESG dan Karakteristik Sektoral dalam Optimalisasi Struktur Modal: Tinjauan Sistematis PRISMA (2016–2026) Kesya Indira Maharani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5127

Abstract

To analyze the relationship between compliance with ESG standards and efforts to minimize WACC, and to formulate an optimal capital structure (DER) strategy based on sectoral characteristics. A Systematic Literature Review (SLR) based on the PRISMA protocol of 27 articles from reputable international journals (Q1–Q4) published between 2016 and 2026. ESG disclosure is effective in mitigating risk and reducing the cost of capital. However, excessively extreme ESG scores trigger a “compliance trap” that depletes liquidity and increases the WACC. There is no universal debt formula: the energy sector relies on green debt, infrastructure aggressively applies the Trade-Off Theory, the technology sector prioritizes internal financing (Pecking Order), and the banking sector focuses on core capital resilience. Financial managers need to implement dynamic capital structures tailored to sector-specific risk profiles, and stock exchange authorities need to tighten ESG standards to prevent false sustainability claims.
Pengaruh Tunneling Incentive, Inventory Intencity, dan Manajemen Laba terhadap Tax Avoidance Jihan Nabila; Sri Agustini
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5142

Abstract

This study aims to empirically examine the influence of tunneling incentives, inventory intensity, and earnings management on tax avoidance. The research focuses on companies in the non-cyclical consumer sector. A quantitative research method was employed, utilizing secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) between 2020 and 2024. The sample was selected using purposive sampling; 33 companies met the criteria, and with a five-year observation period, a total of 165 observations were obtained. Data processing was conducted using EViews 12 statistical software, involving descriptive statistics, regression model estimation, model fit testing, classical assumption testing, the coefficient of determination (R²), panel data regression analysis, and both F-tests and t-tests. The partial t-test results indicate that tunneling incentives have a probability value of 0.0007 (less than 0.05), signifying a negative effect on tax avoidance; inventory intensity shows a probability value of 0.3401 (greater than 0.05), indicating no effect on tax avoidance; and earnings management shows a probability value of 0.0119 (less than 0.05), indicating a negative effect on tax avoidance. The F-test results show a probability value of 0.0000 (less than 0.05), demonstrating that tunneling incentives, inventory intensity, and earnings management collectively influence tax avoidance.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Studi Kasus Di Kecamatan Likupang Timur) Syaloomitha Sanju Trivena Sumual; Robert Lambey; Anneke Wangkar
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5143

Abstract

This study aims to analyze the factors that influence taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Likupang Timur district. The factors examined include tax knowledge, taxpayer income, tax services, and tax law enforcement. This study uses a quantitative method. Data were collected through the distribution of questionnaires to 98 PBB-P2 taxpayers in Likupang Timur district and analyzed using multiple linear regression analysis. The results show that tax knowledge, taxpayer income, and tax law enforcement have an effect on taxpayer compliance in paying PBB-P2. Meanwhile, tax services do not have an effect on taxpayer compliance in paying PBB-P2.
Pengaruh Struktur Modal, Opini Audit, Dan Manajemen Laba Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Kontrol Chatarina Chastika Dewi Lidwina; Erika Astriani Aprilia
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5146

Abstract

This study aims to test and analyze the effects of capital structure, audit opinions, and earnings management on firm value, with profitability as a control variable, in companies in the basic materials sector for the period 2020-2024. This is a quantitative study using secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2024. The population in this study consists of 113 companies, and the sampling technique used the purposive sampling method, the result for sample is 27 companies. The data analysis tools used were Microsoft Excel and Eviews software version 12. The results of the study indicate that (1) The independent variable capital structure, proxied by Debt to Equity Ratio (DER), has a partial effect on firm value. (2) The independent variable audit opinion, proxied by a dummy, has no partial effect on firm value. (3) The independent variable earnings management, proxied by DA, has no partial effect on firm value. (4) The control variable profitability, proxied by Return On Asset (ROA) has no partial effect on firm value
Pengaruh Edukasi Perpajakan, Literasi Digital, dan Sifat Machiavellian Terhadap Kepatuhan Wajib Pajak Novita Candra Sasmita Fransisca; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5158

Abstract

This study aims to determine the influence of tax education, digital literacy, and machiavellian on taxpayer compliance among undergraduate accounting students Pamulang University specializing in taxation. The research methode used is quantitative method with a non-probability sampling jenuh, resulting in a sample of 131 respondents. Data were collected via likert scale questionnaires and analyzed using SPSS version 25, including tests for validity, reliability, classical assumptions, multiple linear regression, the coefficient of determination, and hypothesis testing. The analysis results indicate that tax education, digital litercay, and machiavellian have a significant influence on taxpayer compliance, simultaneously, tax education, digital literacy, and Machiavellian influence taxpayer compliance.
Pengaruh Pengetahuan Pajak, Tingkat Penghasilan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dinda Indah Permata; Eko Sasongko Priyadi
Jurnal Akuntansi Keuangan dan Bisnis Vol. 4 No. 2 (2026): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v4i2.5194

Abstract

This study aims to analyze the influence of tax knowledge, income level, and tax sanctions on taxpayer compliance. The research uses a quantitative approach with primary data collected through questionnaires distributed to taxpayers. The data is analyzed using multiple linear regression analysis. The study uses a quantitative approach with a survey method. The population in this study includes taxpayers working in the research area. The sampling technique used is convenience sampling, with a total of 57 respondents. Primary data is collected through questionnaires and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that all three variables simultaneously affect taxpayer compliance.

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