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Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : 26849739     DOI : https://doi.org/10.34209/equ
Core Subject : Economy,
Economics, Econometrics & Finance
Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax Accounting Information System Corporate Governance Public Sector Accounting Sharia Accounting Corporate Finance CSR and Sustainable Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 3 Documents
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Search results for , issue "Vol 28 No 2 (2025): EQUITY" : 3 Documents clear
AN ANALYSIS OF MONITORING PRACTICES OF SUPERVISION RESULTS FOLLOW-UP (TLHP) Fitriani, Nanda Alivia; Wijayanti, Anita
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.10667

Abstract

This research analyzes the flow of TLHP monitoring implementation by APIP based on existing regulations. Then identify the obstacles faced and what policies APIP has implemented in the process of accelerating the completion of audit findings using Edward's Theory of Policy Implementation III. Data and information were obtained by conducting observations, interviews and documentation with two heads of division and two implementing employees at APIP "X" in Province "X" which was determined using purposive judgment. This research found that the main obstacles in completing TLHP were policy weaknesses, limited resources, and weak bureaucratic structures so that coordination between auditors and auditees was not yet effective. The results of this research also show that there are still obstacles for which there is no policy to improve, namely a lack of resources and a weak bureaucratic structure. Apart from that, it is important to add basic regulatory elements to Edward III's Implementation Theory so that policy implementation is more focused. This research has implications for the development of Edward's Theory of Policy Implementation III and provides necessary recommendations for APIP in the process of accelerating the completion of audit findings. Keywords: Internal Supervision; TLHP Monitoring; Edward's Theory of Policy Implementation III.
KONEKSI POLITIK DAN PENGHINDARAN PAJAK: SOLUSI ATAU ANCAMAN BAGI NILAI PERUSAHAAN Nurjanah, Rina; Yahya, Adibah; Hidayat, Taufik; Andriyani, Meli
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11049

Abstract

This study examines the interplay between political connections, financial distress, Tax Avoidance, and a company's firm value. The primary objective is to analyze how these factors influence firm value, particularly focusing on the effects of political connections on financial distress and Tax Avoidance. The research was conducted on 33 companies listed on the Jakarta Islamic Index (JII70) from 2022 to 2024, utilizing e-Views as the analytical tool. The findings reveal that political connections do not significantly impact firm value or Tax Avoidance; however, they do have a negative effect on financial distress. Conversely, financial distress negatively affects both firm value and Tax Avoidance, while Tax Avoidance does not influence firm value. These results suggest that a company's fundamental factors and internal conditions play a more critical role in determining its value than political connections. Consequently, the study highlights the importance for companies to prioritize robust financial performance and effective business strategies over reliance on transient political connections. Keywords: Financial Distress; Firm Value; Political Connection; Tax Avoidance.
Modeling Risk-Based Stock Portfolio: Evidence from Long Time Series Cahyadin, Malik; Riesendra, Luthfi Aradhana; Sarmidi, Tamat
EQUITY Vol 28 No 2 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i2.11110

Abstract

The judicious selection of a stock portfolio necessitates a meticulous and precise analysis of risk and return levels. Therefore, this study employs a simulation model to generate a practical and optimally diversified stock portfolio by considering risk level. Secondary data were employed on 952 Indonesian stocks and 4 global ETFs across four stages cover historical data, liquidity, risk-return performance, and fundamental indicators during 1st March 2007– 1st March 2025. Sharpe Ratio Maximization (SR Max) and Risk Parity (RP) methods were utilized. The findings reveal that during all daily data SR Max exhibited a Compound Annual Growth Rate (CAGR) of 16.15%, a volatility of 17.39%, and a drawdown of -39.11%. Meanwhile, RP recorded CAGR of 12.81%, a volatility of 13.24%, and a drawdown of -32.98%. By considering risk analysis, SR Max is appropriate for investors who accept high levels of risk in pursuit of significant growth opportunities. Conversely, RP is better suited to investors who prioritise stability and are willing to accept lower returns. Furthermore, the implication stimulates investors able to formulate a more rational and sustainable asset allocation strategies. In addition, the financial authority should pay more attention on the financial market stability. Keywords: Stock Portfolio; Risk Parity; Sharpe Ratio; Investor Decision Making.

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