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Dian Kusuma Wardhani
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Tax Accounting Applied Journal
Published by Universitas Diponegoro
ISSN : ""     EISSN : 29860539     DOI : https://doi.org/10.14710/taaij.xxxx/xxxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Environmental Science Social Sciences
Tax Accounting Applied Journal or TAAIJ has been published since 2022 by Tax Accounting Departement, Vocational School of Diponegoro University. TAAIJ publishes scientific articles and highly appreciates creative and challenging thought to trigger the birth of accounting and tax innovation as well as practices. TAAIJ is published twice a year in May and October. The journal welcomes authors from any institutional backgrounds and accepts rigorous empirical research papers with any methods or approach that is relevant to the Indonesian economy and business context or content, as long as the research fits one of nine salient disciplines: accounting, taxation, tax accounting, finance, auditing, information system, public sector, business, and corporate governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol 3, No 1 (2024): May 2024" : 5 Documents clear
The Effect of Financial Performance and Good Corporate Governance on Company Value Maysaroh, Watim; Partiwi, Partiwi; Prasetyo, Eko Budi
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.24139

Abstract

The aim of this research is to determine the effect of financial performance as proxied by return on equity and Good corporate governance as proxied by the GCG index on company value as measured by Tobin's Q. This research method uses a quantitative approach. The sampling technique uses purposive sampling with secondary data sources in the form of financial reports. The objects of this research are 26 companies listed on the Indonesian Stock Exchange. The research results show that financial performance as measured using ROE has no effect on company value. Meanwhile, GCG as measured using the GCG index has a significant positive effect on company value.
The Effect Of Good Corporate Governance And Sustainability Report Disclosure On Banking Financial Performance Rahmadita, Salsabilla; Marsono, Marsono
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.19398

Abstract

This research aims to analyze the effect between the board of directors, audit committee, and disclosure of economic, social, and environmental aspects. The research population consists of banking companies listed on the IDX during the period 2017-2021. Using the purposive sampling technique for sample selection, a total of 55 research samples were selected for each year from 2017 to 2021. The hypotheses were tested using multiple linear regression analysis. The findings of this study indicate that the board of directors has a significant positive correlation, while the audit committee has a significant negative correlation with the ROA of banking companies. However, the disclosure of economic, social, and environmental aspects does not have a significant on the ROA of banking companies. Simultaneously, the board of directors, audit committee, and disclosure of economic, social, and environmental aspects significantly impact the ROA of banking companies.
January Effect Phenomenon On Banking Companies Listed On The Indonesia Stock Exchange 2022-2023 Permatasari, Anita; Ronadi, Violina Jasmine; Merryellen, Merryellen
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.25167

Abstract

The January effect is a seasonal anomaly that occurs in January only. Where in January the stock price increases higher than in other months. This study used quantitative research based on secondary data as the research design. The population used in this study are banking companies that are listed on the Indonesia Stock Exchange (IDX). The data used in this study are secondary data in the form of stock price data listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The data was obtained from the Indonesia Stock Exchange (IDX) in the form of annual financial reports for 2022 to 2023 obtained from www.idx.co.id. The sample for this study was determined using the purposive sampling method. The results of the study showed that there was a January effect phenomenon in banking companies listed on the Indonesia Stock Exchange in 2022 to 2023.
The Effect of Working Capital Turnover and Cash Turnover on Profitability Before and During the Covid-19 Pandemic in Health Sector Companies Listed on the Indonesian Stock Exchange Fitrianingsih, Nur Ary
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.19995

Abstract

The Covid-19 pandemic has increased demand in the health sector. This study aims to determine and analyze the differences in working capital turnover, cash turnover, and profitability and analyze whether there is an effect of turnover of working capital and turnover of cash on the profitability between before and during the Covid-19 pandemic in health sector companies listed on the Indonesia Stock Exchange. A total of 17 companies were used as research samples using purposive sampling method. To analyze the data using t-test and multiple linear regression. In health sector companies listed on the Indonesia Stock Exchange, this study shows no difference in working capital turnover, cash turnover, or profitability between before and during the Covid-19 pandemic. Working capital turnover and cash turnover have a negative effect on profitability before and during the Covid-19 pandemic.Keywords: Working Capital Turnover, Cash Turnover Profitability
THE EFFECT OF INSTITUTIONAL OWNERSHIP, INDEPENDENT BOARD OF COMMISSIONERS, AUDIT COMMITTEE, AUDIT QUALITY, AND CORPORATE SOCIAL RESPONSIBILITY (CSR) ON TAX AVOIDANCE Bayhaqi, Dzawil Al
Tax Accounting Applied Journal Vol 3, No 1 (2024): May 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.18994

Abstract

The problem in this study is caused by fluctuations in the tax ratio, which tends to decrease due to differences in interests between the government and corporate taxpayers so that indications of tax avoidance appear. This study aims to find empirical evidence of factors affecting tax avoidance, such as institutional ownership, independent board of commissioners, audit committee, audit quality, and CSR. The measurement used in tax avoidance uses ETR. The study population used manufacturing companies listed on the IDX in 2019-2021. Sample determination using purposive sampling method and secondary data. The study results of variables of institutional ownership, independent board of commissioners, audit quality, and CSR do not affect tax avoidance, while the audit committee can affect tax avoidance.

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