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Retnaningtyas Widuri
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International Journal of Pertapsi
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : 30255945     DOI : https://doi.org/10.9744/ijp
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary studies in business and social science and become the leading journal in socio humaniora and social science in the world. The Indonesian Journal of Pertapsi (IJP) accepts articles original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, comparative or historical studies that meet the standards established for publication in the journal on the following topics: Taxation, Business Law, Financial Accounting, Management Accounting, Behavior in Accounting, Sustainability Accounting, Public Sector Accounting, Auditing, Budgeting and Financing, Capital Market and Corporate Governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 1 (2024): February 2024" : 5 Documents clear
The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022) Utami, Laila Dyah; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.1-8

Abstract

This research aims to test the effect of tax avoidance on the cost of debt with institutional ownership as a moderating variable. In this research, tax avoidance is measured by the effective tax rate. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The sample in this research was obtained using purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sampling method, 57 samples were obtained from 82 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical methods used are simple linear regression analysis, Moderated Regression Analysis, partial test (t), and coefficient of determination test (R2) using the SPSS version 16 program. The results of this research show that tax avoidance has a significant negative influence on cost of debt. Institutional ownership can strengthen the tax avoidance and cost of debt variables.
Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice Wahyuni, Dwi Sri; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.9-19

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
The Influence of Intellectual Capital on Financial Performance with Earnings Management as A Mediating Variable in Financial Companies Listed on The IDX in 2020-2022 Wasista, I Gede Pande Eka; Pradnyani, Ni Luh Putu Sri Purnama; Wasita, Putu Aristya Adi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.20-28

Abstract

Financial performance is a form of evaluation and analysis of the financial performance of an entity in achieving its objectives. To achieve good financial performance, of course, quality resources are needed. Intellectual capital can be the main reason for achieving good financial performance in an entity because it has competitive advantages such as knowledge, skills, experience, and adequate information, which is in line with the resource-based view theory. However, to achieve good financial performance in the eyes of the public, earnings management practices are often carried out in each entity to cover up failures or fulfill the wishes of stakeholders. Earnings management practices are acts of manipulation of an entity's financial data to make it look good in the eyes of the public and do not describe actual financial performance. This research was conducted on insurance sub-sector financial companies listed on the IDX in 2020–2022. The method of determining the sample used was purposive sampling with the criteria that the insurance sub-sector financial companies published their annual reports consecutively from 2020–2022, so that 11 insurance sub-sector financial companies were obtained. The data analysis techniques used are SEM-PLS and path analysis using the SmartPLS application. Based on the research results, it is known that intellectual capital proxied using VAIC has a positive effect on financial performance proxied by ROA. Intellectual capital proxied by VAIC has no effect on earnings management proxied by DAC. Earnings management, proxied by DAC, has no effect on financial performance, proxied by ROA. Intellectual capital has no effect on financial performance after being mediated by earnings management; therefore, earnings management is called full mediation.
The Effect of Corporate Social Responcibility, and Good Corporate Governance on The Financial Performance of The Health Sector Listed on The Indonesia Stock Exchange in 2019-2022 Widiyantara, I Gede Agus; Pradnyani, Ni Luh Putu Sri Purnama; Wasita, Putu Aristya Adi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.29-39

Abstract

Financial performance is used as an assumption by investors in seeing the company's success rate. Maximizing financial performance is the same as paying attention to the prosperity of stakeholders. Therefore, companies do not only focus on profits, but need to pay attention to social and environmental conditions. Thus it can attract investors to invest in the company. The purpose of this study was to determine the effect of the implementation of Corporate Social Responsibility, Independent Commissioner, Audit Committee, Constitutional Ownership on the company's financial performance.The research method used is quantitative and qualitative research methods with secondary data. This research was conducted at health sector companies listed on the Indonesia Stock Exchange for the period of 2019 to 2022. The sample determination method used purposive sampling and obtained 52 observation samples. The data analysis technique used is multiple linear regression analysis with data presentation assisted by the SPSS 26 application. The results of this study indicate that the implementation of Corporate Social Responsibility has a positive effect on Financial Performance, Independent Commissioner has a positive effect on Financial Performance, Audit Committee has a positive effect on Financial Performance, while Constitutional Ownership has no effect on Financial Performance. These results are expected to be a consi­deration for investors in investing, because increasing financial performance is characterized by an increase in the company's share price, so that investors get optimal returns.
Analysis of Financial Ratio to Assets Financial Performance in Food and Beverage Sub Sector of Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) for the Period 2019-2022 Hulaemah, Eem; Ghiffari, Faisal; Uzliawati, Lia
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.40-48

Abstract

The purpose of this study is to use financial ratio analysis to evaluate the company's financial performance. The food and beverage companies that are listed on the Indonesia Stock Exchange (IDX) for the 2019–2022 timeframe comprise the study's population. Secondary data from the Indonesia Stock Exchange publication is the sort of data that was used. Eight businesses served as the study's samples, which were selected using a purposive sampling technique. Multiple regression analysis is the method of data analysis that is employed. The Eight businesses are PT Tri Banyan Tirta Tbk, PT Wilmar Cahaya Indonesia Tbk, PT Garudafood Putra Putri Jaya Tbk, PT Buyung Poetra Sembada Tbk, PT Indofood CBP Sukses Makmur Tbk, PT Mayora Indah Tbk, PT Sekar Laut Tbk, and PT Ultra Jaya Milk Industry & Trading Company Tbk. The study's findings show that while liquidity has a large positive impact on financial performance, solvency has a large impact on financial performance, profitability has a significant impact on financial performance.

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