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Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Published by Pusat Riset dan Inovasi Nasional
ISSN : 2809655X     EISSN : 28096487     DOI : https://doi.org/10.55606/jaemb.v5i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis E-ISSN:2809-6487 (Online) / P-ISSN:2809-655X (print) diterbitkan oleh Pusat Riset dan Inovasi Nasional. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, mahasiswa, praktisi dan pemerhati ilmu pengetahuan.Jurnal ini terakreditasi SINTA 4 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027. Redaksi menerima artikel penelitian terkait bidanag ilmu Manajemen, Ekonomi, Kewirausahaan dan Akuntansi. Informasi lengkap untuk pemuatan artikel dan petunjuk penulisan artikel tersedia di dalam setiap terbitan. Artikel yang masuk akan melalui proses seleksi mitra bestari dan/atau editor. Jurnal JAEM terbit 3 kali dalam setahun, yaitu pada bulan Maret, Juli dan November
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 433 Documents
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PENGARUH KOMITE AUDIT, KUALITAS AUDIT, FINANCIAL DISTRESS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Ellen Dwi Lestari Liani; Lilis Karlina
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2060

Abstract

This study aims to determine the influence of the audit committee, audit quality, financial distress and capital intensity to tax avoidance. The population in this study is the company property and real estate listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, namely 87 companies. The sample in this study amounted to 12 companies or 60 observation data selected by the methodside purposive. The data used is secondary data obtained from website Indonesia Stock Exchange (IDX) and the analysis used is multiple linear regression analysis with the program Eviews 9. The results of the research show that the audit committee, audit quality andcapital intensity negative and significant effect ontax avoidance, where as financial distress positive and significant effect on tax avoidance. audit committee, audit quality,financial distress andcapital intensity simultaneously significant effect jointly on tax avoidance.
PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, INSTITUTIONAL OWNERSHIP SEBAGAI VARIABEL MODERASI TERHADAP TAX AVOIDANCE Sri Muliawaty; Tubagus Arya Abdurachman
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2062

Abstract

This study aims to determine the influence of capital intensity, inventory intensity, institutional ownership as moderation variables on tax avoidance in energy companies listed on the IDX in 2017-2021. This type of research is associative quantitative, where research methods based on the philosophy of positivism, are used to examine in certain populations or samples, which are in the nature of asking the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used purposive sampling techniques with certain criteria. The total amount of data obtained in this study was 45 financial statements from 9 companies. The testing in this study was assisted by the Eviews12 software, and the model used was the regression of the Fixed effect Model (FEM) approach panel data. The results of this study show that simultaneously capital intensity, inventory intensity together affect tax avoidance. Meanwhile, partial capital intensity does not affect tax avoidance, while inventory intensity has a positive effect on tax avoidance, institutional ownership moderation is unable to strengthen the capital intensity relationship to tax avoidance, and institutional ownership moderation is unable to strengthen inventory intensity relationship to tax avoidance
PENGARUH THIN CAPITALIZATION, TRANSFER PRICING, SALES GROWTH, DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE : (Studi Kasus Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021) Muhamad Abdul Latif; Ajimat Ajimat
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2063

Abstract

This study aims to determine the effect of thin capitalization, transfer pricing, sales growth and capital intensity on tax avoidance in property and real estate companies listed on the IDX in 2017-2021. This type of research is quantitative associative, which are testing the influence of two or more variables on other variables. The type of data used is secondary data, namely financial statement data obtained from the IDX. The sampling method in this study used porpusive sampling techniques with certain criteria. The amount of data obtained in this study was 45 from 9 companies for the 2017-2021 period. Testing in this study was assisted by EViews 9 software, and the model used was Fixed Effect Model (FEM) panel data regression. The results of this study show that simultaneously thin capitalization, transfer pricing, sales growth and capital intensity together affect tax avoidance. While partially thin capitalization does not affect tax avoidance, transfer pricing does not affect tax avoidance, sales growth does not affect tax avoidance and capital intensity has a positive effect on tax avoidance.
PENGARUH ASET PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN ARUS KAS BEBAS TERHADAP MANAJEMEN LABA: (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia) Herni Diana Ambara; Wiwit Irawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2064

Abstract

This study aims to examine the effect of tax-deferred assets, tax planning and free cash flow on earnings management. The population in this study are companies in the property & real estate sector which are listed on the Indonesia Stock Exchange for the 2017-2021 period. The method of determining the sample using a purposive sampling method, with several predetermined criteria, there are 8 companies with observations for 5 years, so that the total sample is 40 financial report data. The analytical method used is multiple linear regression analysis with the eviews 9 program. The results of the regression test in this study prove that deferred tax assets, tax planning and free cash flow simultaneously influence earnings management. Meanwhile, partially free cash flow has a negative effect on earnings management, while deferred tax assets and tax planning have no effect on earnings management.
PENGARUH PROFITABILITAS, TOTAL ASSET TURN OVER (TATO), ARUS KAS OPERASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2022) Desi Susilowati; Rinny Meidiyustiani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2080

Abstract

This study aims to determine the effect of profitability, total asset turnover (TATO), operating cash flow, company size on company value in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 84 companies. The sampling technique in this study used a purposive sampling method and obtained a sample of 44 companies. The analysis technique used is multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) software version 22.0. The results of this study indicate that profitability and operating cash flow have no effect on firm value, while total asset turnover (TATO) and firm size have a positive effect on firm value.
PENGARUH KEPEMILIKAN MANAJERIAL, ARUS KAS OPERASI, TINGKAT HUTANG DAN UKURAN PERTUSAHAAN TERHADAP PERSISTENSI LABA: (Studi Empiris Pada Perusahaan Sektor Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022) Rinny Meidiyustiani; Salsa Indriyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2086

Abstract

Earnings persistence is a component of earnings quality. This study aims to determine the effect of managerial ownership, operating cash flow, debt levels and company size on earnings persistence. In this study population, namely property and real estate sector companies listed on the IDX in the period 2018 to 2022. In this study the sample selection technique used purposive sampling and obtained 17 companies included with a period of 5 years, 85 samples were observed. The research method of data analysis in this study was multiple regression analysis using SPSS v25.0. The results of this study indicate that operating cash flow has a positive and significant effect on earnings persistence. Meanwhile, managerial ownership, debt level and firm size have no effect on earnings persistence
PENGARUH UKURAN PERUSAHAAN, PERGANTIAN AUDIT, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP AUDIT DELAY: (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Andri Andri; Anisa Anisa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2094

Abstract

The more rapidly the capital market in Indonesia develops, the more go public companies are listed, to keep up with existing competitiveness, companies listed on going public must issue financial reports. Financial reports are one of the most important instruments in seeing the performance of a company, especially companies that go public. This study looks at the effect of company size, audit turnover, audit tenure delay, and financial distress on audit delay in food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The type of research used is quantitative research, by taking samples using the purposive sampling method, namely 100 observation data. The analysis technique uses descriptive statistical tests, logistic regression models, then calculated using Microsoft Excel and processed with Eviews 12. The results of this study are company size, audit turnover, audit tenure, and financial distress simultaneously influence audit delay. Audit turnover has a partial effect, because the new audit takes longer to adjust to understanding the characteristics and scope of the company. Financial distress has a partial effect on audit delay, companies that experience unfavorable finances, companies will focus on improving audit planning, will also have an impact on the auditing process. Meanwhile, company size has no effect on audit delay, even though the larger the assets owned by the company, the company will still complete financial reports on time, and tenure audits have no partial effect on audit delay, because auditors are rules that have been regulated, so it will not have an impact on completion and preparation of audited financial reports.
PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN GREEN ACCOUNTING TERHADAP NILAI PERUSAHAAN Indri Ramadhayani; Dian Widiyati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 4 No. 1 (2024): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v4i1.2269

Abstract

This study aims to determine how the influence of Financial Performance, Capital Structure and Green Accounting on Firm Value. This type of research uses associative quantitative, the object of research is pharmaceutical companies listed on the Indonesia Stock Exchange in 2018-2022, using purposive sampling method in collecting data samples and the type of data used is secondary data. The total population in this study were 12 companies and the total sample of 10 companies so that 50 observation data were obtained in this study. Analysis of the data used in this study using panel data regression using the Eviews 12 Software. The results of the study indicate that Financial Performance, Capital Structure and Green Accounting simultaneously have an effect on Firm Value, Financial Performance has no effect on Firm Value, Capital Structure has an effect on Firm Value and Green Accounting has no effect on Firm Value.
PERAN FINANCIAL SOSIALIZATION, FINANCIAL SELF-EFFICACY DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR GENERASI Z Alifia Firmanda Firdaus; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2285

Abstract

Generation Z is an age group ranging from 17 to 25 years. Generation Z has the principle of You Only Live Once (YOLO) where this principle refers to consumer behavior. To minimize consumptive behavior, good financial management habits are needed. Of course, there are several factors that can influence financial management behavior itself. The aim of this research is to test and analyze whether financial socialization, financial self-efficacy, and financial knowledge have a positive and significant effect on the financial management behavior of Generation Z students. The population in this research are active students at Dian Nuswantoro University, Faculty of Economics and Business, class 2020 to 2022. The sampling technique involves distributing questionnaires online via Google Forms. SEM-PLS was chosen to obtain results using the smartPLS version 3.2.8 tool. The main finding in this research is that the financial socialization and financial knowledge variables have a positive and significant influence on the financial management behavior of generation Z students. Meanwhile, the financial self-efficacy variable does not have a significant influence on the financial management behavior of generation Z students.
GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN DALAM PENINGKATAN PROFITABILITAS Defi Istiani; Ana Kadarningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2286

Abstract

The financial performance of a company shows how successful the business is. Financial performance shows how good the operational condition of the business is from a financial perspective, whether it is growing or declining. The four objectives of this research are as follows: to find out how liquidity and solvency ratios affect financial performance, to find out how activity and liquidity ratios affect financial performance, and finally, to find out to what extent the implementation of good corporate governance affects financial performance. In this research, 81 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange from 2020 to 2022 were included in the population. Purposive sampling technique was used to ensure that the sample complies with the requirements. There are 26 companies with 312 data processed from samples collected according to the criteria. This research was carried out using multiple linear regression analysis along with the coefficient of determination test, normality test and descriptive statistical test. The analysis tool uses SPSS version 24. The results of the study can be partially formulated that the variable liquidity ratio has a positive effect on financial performance. While the solvency ratio variable does not have a significant effect on financial performance. The variable activity ratio and good corporate governance have a negative and significant effect on the company's financial performance.

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