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Journal of Accounting and Business Education
Published by Universitas Negeri Malang
ISSN : 25287281     EISSN : 2528729X     DOI : 10.17977
Core Subject : Education,
Education
Journal of Accounting and Business Education aims to help researchers publish their work for a wider audience and discover new connections. Journal of Accounting and Business Education publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. Journal of Accounting and Business Education exclusively focuses on educational aspects in the business (accounting and financial management)
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 5 Documents
 1 
Search results for , issue "volume 8, issue 3, march 2024" : 5 Documents clear
The Influence of Tax Planning and EPS on Firm Value in Multinational Companies Audia Ava Neisya; Sulastri Sulastri
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.49786

Abstract

This study aims to examine the influence of tax planning and earnings per share (EPS) on firm value in multinational companies in Indonesia. This study is included in quantitative research which examines data from 43 samples of multinational companies in the consumer cyclicals and consumer non-cyclicals sectors for the period 2020-2022. The findings in this study show that tax planning and EPS have a negative influence on firm value. The findings of this research indicate that companies with low effective tax rate (ETR) values are companies that do a lot of tax planning so that they pay little tax and are considered tax evaders. This can reduce the company's firm value. Apart from that, firm value can experience a decline if the increase in EPS value does not match shareholder expectations. The findings of this study can be used by companies in considering the implementation of tax planning and paying attention to EPS values to increase firm value.
Corporate Social Responsibility (CSR) and Employee Retention of Manufacturing Firms in Nigeria Wisdom Okere; Idowu Oluwatise Oluwadahunsi; Adegbite Dorcas
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.44839

Abstract

This study conducted an empirical investigation on the impact of Corporate Social Responsibility on employee retention among manufacturing firms in Nigeria. Secondary data was engaged to analyze the impact of CSR on employee retention, which was sourced from ten listed manufacturing firms in Nigeria. The study engaged panel regression analysis and Pearson correlation analysis. Further results obtained from the panel regression analysis show that employee training costs affect significantly positively on employee retention. These results are consistent with Galbreath, 2008; Evans & Davis, 2011; Odumeru & Ogbonna, 2013; Marika, Magutu & Munjuri, 2017, who found that CSR significantly influences employee retention. The study recommends that corporate organizations in Nigeria should be socially responsible to their environment and their employees; so as to attract more talents needed to remain competitive. From the study, the concept of CSR will be viewed as a social instrument which manufacturing firms use to retain employees in their organization.
Uncovering the Board’s Role: The Use of Confirmatory Factor Analysis As An Investigative Tool In Malawi Kezzie Mkandawire; Betchani Tcheleni; Mustafa Hussein
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.51235

Abstract

The main purpose of this study is to analyse the key Board roles that improve the performance of directors in Malawi. The research investigates tasks that the board must execute to enhance its performance, ultimately contribute to the achievement of entity’s strategic goals. The study adopted the cross sectional survey design. A questionnaire was used to collect data from 174 board members who were drawn from board of directors from stock exchange listed companies, state owned enterprises, private companies and non governmental organisations. Data was analysed using IBM SPSS version 20. Descriptive and Confirmatory Factor Analyses were used to determine the key roles of the board. Findings suggest that the control, strategic and service are the key board roles in Malawi. The results further show that the control role is more significant than the other two roles. Using perceptions of the board, this study renders initial verifiable evidence of the significant roles of the board in Malawi. As such, the outcome of this study will be of interest to many corporate governance stakeholders including shareholders, board members, academia and regulatory bodies..
Do Attitudes Towards E-Taxation Impact Tax Compliance? Bima Rafly Fachrezzi; Heru Tjaraka
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.40932

Abstract

This research aims to collect empirical data on the influence of e-tax perceptions and tax sanctions on compliance, using risk perception as a moderating factor. The data analysis was conducted using WarpPLS. The study sample comprised 34 taxpayers from the hotel, restaurant, and entertainment sectors. The findings indicate that risk preference did not affect the correlation between e-tax and tax sanctions on compliance in Banyuwangi. This highlights that the implementation of electronic taxation does not automatically enhance tax compliance. This is attributed to taxpayers’ risk-neutral attitudes, who believe that risk does not materially impact their business operations. Consequently, e-tax and its associated sanctions are not viewed as viable to foster compliance. This study uniquely focuses on taxpayers’ risk preferences as an internal factor, given their variability among taxpayers, particularly concerning e-tax adoption.
Impact of Profitability Moderation on Investment Decisions, Firm Size, and Dividend Policy on Firm Value Wilda Maulidina; Sarwenda Biduri; Eny Maryanti; Sigit Hermawan
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 8, Issue 3, March 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v8i3.37298

Abstract

The purpose of this paper is to investigate the effect of dividend policy on firm value depending on investment decisions, firm size and profitability. The data used in this research is secondary data from 2019-2021. The population in this study amounted to 204 manufacturing companies listed on the IDX with the sampling technique using purposive sampling obtained 72 companies. Testing the hypothesis in this study using PLS. The results obtained show that investment decisions and dividend policy have an effect on firm value, firm size has no significant effect on firm value, profitability is able to moderate investment decisions and firm size on firm value, and profitability is not able to moderate the effect of dividend policy. on company value. The implication of this research is that management is expected to consider it when making company decisions

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