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Jurnal Akuntansi Keuangan Dan Perpajakan
Published by Global Scients Publisher
ISSN : -     EISSN : 30638208     DOI : https://doi.org/10.62379/jakp
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Keuangan Dan Perpajakan (E-ISSN : 3063-8208) yang diterbitkan oleh Global Scients Publisher adalah jurnal nasional sebagai media kajian ilmiah hasil penelitian, pemikiran, dan kajian kritis-analitik mengenai penelitian di bidang Akuntansi keuangan, akuntansi Manajemen, Sistem Informasi dan Auditing, Akuntansi Biaya, Akuntansi Koperasi dan UMKM, Perpajakan, Akuntansi Perpajakan, administrasi Perpajakan, Akuntansi Tata kelola Perusahaan, Ekonomi syariah dan sektor publik. Jurnal Akuntansi Keuangan Dan Perpajakan (JAKP). Semua penerimaan naskah akan diproses secara double blind review oleh mitra bestari.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 89 Documents
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Pengaruh Pajak, Exchange Rate, Intangible Asset, Dan Tunneling Incentive Terhadap Transfer Pricing (Studi Kasus Pada Perusahaan Subsektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020- 2024) Aqil Kurnia Lestari; Nini Azwar
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the effect of tax, exchange rate, intangible assets, and tunneling incentive on transfer pricing practices in mining subsector companies listed on the Indonesia Stock Exchange during 2020–2024. The study employs a quantitative approach with a causal research design. The sample was determined using purposive sampling, resulting in 10 companies observed over 5 years, producing 50 firm-year observations. Data analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with F-test, t-test, and the coefficient of determination (Adjusted R²). The results reveal that, partially, tax, intangible assets, and tunneling incentive do not significantly affect transfer pricing, while the exchange rate has a significant positive effect. The F-test confirms that all four variables jointly influence transfer pricing. The Adjusted R² value of 0.320 indicates that the model explains 32% of the variation in transfer pricing, while the remaining 68% is influenced by other factors outside the model. Theoretically, this research strengthens the literature highlighting the dominance of external factors, particularly exchange rate fluctuations, on transfer pricing practices. Practically, the findings provide implications for the government, companies, investors, and academics to consider exchange rate risk in policy formulation and corporate governance practices.
Pengaruh Intellectualcapital Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Ratnawati Raflis; Aladin laia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the influence of intellectual capital and company size on firm value, with financial performance as an intervening variable, in the food and staple retail sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The research uses a descriptive quantitative approach with secondary data derived from annual financial reports. The sampling technique applied is the saturated sample method (census), and data analysis is conducted using SPSS version 21. The independent variables in this study are intellectual capital and company size; the dependent variable is firm value; and financial performance serves as the intervening variable. The analytical methods include multiple linear regression, t-test, coefficient of determination (R²), and the Sobel test to evaluate the mediation effect. The findings indicate that both intellectual capital and company size do not significantly affect firm value. Financial performance also shows a weak influence on firm value. However, company size has a significant impact on firm value when mediated by financial performance. These results are expected to contribute to the academic literature and provide practical insights for management and investors in making strategic decisions aimed at enhancing firm value.
Pengaruh Ukuran Perusahaan, Struktur Modal Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Pertambangan Sub Sektor Batu Bara Tahun 2020 – 2023 Rahmaita, Rahmaita; Yudha Agustiyono
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the effect of Company Size, Capital Structure, and Liquidity on Profitability. This research is a quantitative research. The type of data used is secondary data obtained from https://www.idx.co.id/id and company websites. The population in this study is the Coal Mining Sector companies listed on the Indonesia Stock Exchange in 2020-2023. While the sample of this study was determined using sample statistics, resulting in a total of 119 data points that can be processed. The analytical method used is inferential statistical analysis using SmartPLS 4 software. The results of this study indicate that Company Size has a positive and significant effect on Profitability, Capital Structure has a negative effect on Profitability, Liquidity has a significant effect on Profitability.
Pengaruh E-Banking Dan Mobile Banking Terhadap Kinerja Keuangan Pada Perbankan Konvensional di Kota Padang Suci Ramadhani; Enny Arita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the effect of E-Banking and Mobile Banking usage on the financial performance of conventional banks in Padang City, both partially and simultaneously. The research population consists of employees in the operational, financial, and digital service divisions of conventional banks in Padang City, while a sample of 80 respondents was selected through purposive sampling based on criteria relevant to the research variables. This study employs a quantitative approach using primary data collected through questionnaires. Data analysis was conducted using multiple linear regression, the coefficient of determination, t-test, and F-test with the assistance of SPSS version 26 software. The results indicate that E-Banking has a positive and significant effect on the financial performance of conventional banks in Padang City, and Mobile Banking also has a positive and significant effect on financial performance. E-Banking and Mobile Banking simultaneously influence financial performance. The influence of both independent variables on financial performance is 53.8%.
Pengaruh Penggunaan Financial Technology, Media Sosial dan e-Commerce Terhadap Pendapatan UMKM di Kota Padang Novalista, Friska; Indrayeni
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of financial technology, social media, and e-commerce on the income of Micro, Small, and Medium Enterprises (MSMEs) in East Padang District, Padang City, both partially and simultaneously. The research population consists of 181 MSME actors registered at the Cooperative and MSME Office of Padang City in 2025. The sample was selected using a simple random sampling technique so that each member of the population had an equal chance of being chosen. The research approach used is quantitative, with primary data obtained through questionnaires distributed to respondents. Data analysis includes multiple linear regression, coefficient of determination, t-test, and F-test, processed using SPSS version 26. The results show that financial technology has a positive and significant effect on MSME income, social media has a positive and significant effect on MSME income, and e-commerce has a positive and significant effect on MSME income. Simultaneously, financial technology, social media, and e-commerce have a positive and significant effect on MSME income in East Padang District. The contribution of the three independent variables to MSME income is 55.5%.
Analisis Faktor Fundamental Terhadap Return Saham (Studi Kasus Pada Sub Sektor Telecommunication yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2023) Septi Wulandari; Diah Yudhawati; Angga Prasetia
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The aim of this research is to determine the effect of Total Assets Turnover (TAT), Net Profit Model (NPM), and Debt to Equity Ratio (DER) on stock returns in telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The population in this study consisted of 5 telecommunications subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2023 period. The sampling technique uses the purpose sampling method. The type of data used in this research is quantitative data with descriptive analysis, panel data regression, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination test. The selected model is the Common Effect Model (CEM). The research results show that Total Asset Turnover (TAT (X1)) and Debt to Equity Ratio (DER(X3)) partially have no significant effect on stock returns, while Net Profit Margin (NPM (X2)) partially has a significant effect on stock returns. Simultaneous data analysis shows that Total Asset Turnove (TAT (X1)), Net Profit Margin (NPM (X2)), and Debt to Equity Ratio (DER (X3)) have a significant effect on stock returns.
Pengaruh Tingkat Suku Bunga Dan Inflasi Terhadap Harga Saham Pada Sektor Makanan Dan Minuman Perusahaan Yang Terdapat Di BEI Periode TAHUN 2020 - 2024 Muhsin Shibghatullah Izh-Haruddin; Asrah Tandirerung Ranteallo
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat suku bunga dan inflasi terhadap harga saham pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020 hingga 2024. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan tahunan perusahaan dan data ekonomi makro dari Bank Indonesia dan Badan Pusat Statistik. Hasil penelitian menunjukkan bahwa secara parsial, tingkat suku bunga berpengaruh negatif dan signifikan terhadap harga saham. Sebaliknya, inflasi tidak berpengaruh signifikan terhadap harga saham. Secara simultan, tingkat suku bunga dan inflasi berpengaruh signifikan terhadap harga saham sektor makanan dan minuman. Penelitian ini memberikan kontribusi bagi pelaku pasar modal dan manajemen perusahaan untuk lebih memperhatikan dinamika suku bunga dan inflasi sebagai faktor eksternal yang dapat memengaruhi kinerja saham di sektor makanan dan minuman.
Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Air Minum Dalam Kemasan (AMDK) Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2020-2024 Ardini , Ismi Dwi
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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This study compares the financial performance of three bottled drinking water (BDW) companies listed on the Indonesia Stock Exchange, namely PT Mayora Indah Tbk (MYOR), PT Sariguna Primatirta Tbk (CLEO), and PT Akasha Wira International Tbk (ADES) during the 2020–2024 period. Data were obtained from annual financial reports and analyzed using liquidity, solvency, activity, and profitability ratios. The results show that ADES has the most stable liquidity, MYOR remains adequate though fluctuating, while CLEO shows an improving trend. CLEO records the highest solvency risk, MYOR maintains a healthy capital structure, and ADES shows improvement despite an increase in DER. In terms of activity, CLEO is the most efficient in asset turnover. Regarding profitability, CLEO and ADES are more efficient in managing earnings compared to MYOR.
Analisis Penilaian Kinerja Keuangan Menggunakam Penerapan Economic Value Added Pada PT. Fiber Networks Indonesia Siti Nurhalizah; Dhuha Safria; Chanissa Purwaningrum
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 2 (2025): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Financial performance assessment is essential in creating added value for shareholders, especially when a company faces operational and capital management challenges. This study aims to analyze the financial performance of PT Fiber Networks Indonesia using the Economic Value Added (EVA) method to evaluate the extent to which the company is able to generate economic value. The research employs a quantitative non-statistical approach, utilizing secondary data obtained from the company’s annual financial statements. The EVA calculation in this study considers three main variables: NOPAT, WACC, and Invested Capital. The results indicate that the company did not create economic value in all observed years. For instance, in 2022, the EVA value was negative, implying that the company had not yet covered its cost of capital. However, in 2024, the EVA turned positive, reflecting improved efficiency and the success of implemented financial strategies. The study concludes that EVA trends fluctuated, showing a downward tendency from 2021 to 2023, before increasing again in 2024. Factors influencing EVA include operational efficiency, capital structure, and investment management. It is recommended that PT Fiber Networks Indonesia continue enhancing operational efficiency, optimizing capital structure, and strengthening communication with shareholders to ensure sustainable economic value creation.

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