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View article: Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness?
Corporate Social Responsibility and Corporate Governance: Drivers or Hinders of Tax Aggressiveness? Open
Taxes are one of the sources of state revenue that make the most significant contribution to implementing state activities. Good corporate governance can improve a company's tax compliance. This research aims to gather empirical evidence o…
View article: Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia
Peran Tata Kelola Perusahaan dan Ungkitan dalam Memengaruhi Financial Distress pada Perusahaan Non-Cylicals di Indonesia Open
This study examines the impact of corporate governance and leverage on financial distress in non-cyclicals sector companies listed on the Indonesia Stock Exchange in 2021 to 2023. Using a quantitative approach, multiple linear regression a…
View article: Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia
Mewujudkan Sustainable Development Goals: Implementasi Pengelolaan Lingkungan pada Perusahaan Pertambangan di Indonesia Open
Achieving the Sustainable Development Goals (SDGs) requires support from business actors to address environmental degradation and climate change. This study aims to analyze the impact of SDG achievement influenced by Environmental Accounti…
View article: Deteksi Kecurangan Laporan Keuangan dengan Pendekatan Vousinas Fraud Hexagon Model pada Perusahaan Sektor Energi di Indonesia
Deteksi Kecurangan Laporan Keuangan dengan Pendekatan Vousinas Fraud Hexagon Model pada Perusahaan Sektor Energi di Indonesia Open
This study aims to analyze the effect of the fraud hexagon model by involving elements of stimulus, capability, opportunity, rationalization, ego/arrogance, and collusion to detect financial statement fraud. The sample of this study is ene…
View article: Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan
Penerapan Sistem E-Filling Sebagai Tolok Ukur Kepatuhan Wajib Pajak Dalam Penyampaian SPT Tahunan Open
Taxpayer compliance is very important to achieve tax revenue targets. The Directorate General of Taxes uses E-Filling to make taxpayers more independent and active in fulfilling their tax obligations and increase taxpayer compliance. The a…
View article: Pengukuran Daya Tarik Perusahaan Menggunakan Financial Sustainability Dengan Amatan Profitabilitas, Leverage, dan Rasio Pasar
Pengukuran Daya Tarik Perusahaan Menggunakan Financial Sustainability Dengan Amatan Profitabilitas, Leverage, dan Rasio Pasar Open
Financial sustainability is the ability of a company to maintain its financial capabilities in the long term period. The fundamental goal of this study is to evaluate the impact of profitability, leverage, and market ratio on financial sus…
View article: Model Grover Prediksi Financial Distress Dengan Metode Binary Regression Logistic
Model Grover Prediksi Financial Distress Dengan Metode Binary Regression Logistic Open
In order to lower the risk of bankruptcy, the business must examine the likelihood of financial difficulty as well as the variables that influence that likelihood. This study aims to ascertain the extent to which the Current Ratio (CtR), Q…
View article: Analisis Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Nilai Perusahaan Melalui Kemampulabaan
Analisis Penerapan Green Accounting dan Corporate Social Responsibility Terhadap Nilai Perusahaan Melalui Kemampulabaan Open
The stakeholders expect that the firm's value will increase supported by increased profitability. This study aims to examine the impact of green accounting and corporate social responsibility on firm value with profitability as an interven…
View article: Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia
Metode Zmijewski untuk Memprediksi Financial Distress pada Perusahaan Consumer Non-Cyclicals di Indonesia Open
Financial distress is a stage of decline in financial conditions that occurs before bankruptcy or liquidation. This study aims to analyze the influence of Total Asset Turnover, Interest Coverage Ratio, Earning per Share, and Net profit Mar…
View article: The Effect of Public Ownership Portion, Financial Distress, and Long-Term Risk on Voluntary Disclosure
The Effect of Public Ownership Portion, Financial Distress, and Long-Term Risk on Voluntary Disclosure Open
Purpose: This study seeks to examine the impact of public ownership, financial distress, and long-term risk on the extent of voluntary disclosures made by companies that belong to the property and real estate sector listed on the Indonesia…
View article: Financial Analysis of Underpricing Levels in Companies Conducting IPO on the Indonesian Stock Exchange
Financial Analysis of Underpricing Levels in Companies Conducting IPO on the Indonesian Stock Exchange Open
Purpose: The phenomenon of underpricing does not only occur in Indonesia, but almost all over the world. The aim of this research is to establish the affect of financial ratios on the level of stock underpricing in firm conducting Initial …
View article: Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability
Analisis Faktor-faktor yang Mempengaruhi Corporate Sustainability Open
Corporate Sustainability is part of the company's seriousness in making long-term transformation to maintain the sustainability of stakeholders in the present and in the future. This study aims to determine the effect of green accounting, …
View article: Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia
Pendekatan Fraud Hexagon Untuk Mendeteksi Potensi Kecurangan Laporan Keuangan Pada Perusahaan Properti dan Real Estate di Indonesia Open
This study aims to analyze the effect of the fraud hexagon elements in detecting fraudulent financial reports which includes six elements, namely stimulus, capability, collusion, opportunity, rationalization, and ego. This research is quan…
View article: TANGGUNG JAWAB SOSIAL PERUSAHAAN: TELAAH FINANSIAL PADA SEKTOR BASIC MATERIALS
TANGGUNG JAWAB SOSIAL PERUSAHAAN: TELAAH FINANSIAL PADA SEKTOR BASIC MATERIALS Open
The implementation of corporate social responsibility is absolutely necessary for companies engaged in the basic materials sector. By reporting corporate social responsibility, the company's image will be increasingly directed towards a be…
View article: Determinan Penggunaan E-Wallet dengan Pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT)
Determinan Penggunaan E-Wallet dengan Pendekatan Unified Theory of Acceptance and Use of Technology (UTAUT) Open
This study aims to examine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention, as well as the influence of facilitating conditions and behavioral intention on use behavior of e-wallet. …
View article: Pengukuran Tingkat Penerimaan Pengguna Mobile Banking menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT)
Pengukuran Tingkat Penerimaan Pengguna Mobile Banking menggunakan Unified Theory of Acceptance and Use of Technology (UTAUT) Open
This study aims to determine and analyze the influence of performance expectations, effort expectations, and social influences on behavioral intentions to use mobile banking, as well as to determine and analyze the influence of facilitatin…
View article: Determinants of Sustainable Development in the Non-Cyclical Consumer Sector: Case in Indonesia
Determinants of Sustainable Development in the Non-Cyclical Consumer Sector: Case in Indonesia Open
The concept of Sustainable development is interpreted as development without sacrificing environmental interests or always paying attention to environmental aspects. In this concept, every improvement must pay attention to environmental ri…
View article: MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING?
MEMPREDIKSI NILAI PERUSAHAAN: APAKAH COMPANY GROWTH, TINGKAT PERTUMBUHAN LABA, DAN GOOD CORPORATE GOVERNANCE PENTING? Open
Prediction of firm value is done to evaluate the effectiveness of the company's strategy and prospects in maintaining its products or services, so as to attract investor interest. This study seeks to analyze the impact of company expansion…
View article: The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management
The Impact of Financial Distress, Free Cash Flow, Information Asymmetry, and Firm Size on Real Earnings Management Open
Companies sometimes experience unfavourable situations, prompting managers to involve themselves in preparing financial reports to engage in earnings management practices. The existence of earnings management practices arises due to the in…
View article: Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions
Purchase Intention Model of Generation Z to Enhance Awareness of Green Products Consumptions Open
The increased world population makes the carrying capacity of nature even heavier and leads to various environmental problems. Consumption of green products is one of the solutions to overcome environmental problems. Based on previous rese…
View article: The Impact of Financial Performance on Initial Returns of Companies Conducting Initial Public Offerings in Indonesia
The Impact of Financial Performance on Initial Returns of Companies Conducting Initial Public Offerings in Indonesia Open
The initial public offering (IPO) serves as a strategy for acquiring financial resources aimed at enhancing company performance. This study seeks to analyze the impact of return on assets (ROA), earnings per share (EPS), debt-equity ratio …
View article: Zmijewski (X-Score) Model for Financial Distress Prediction: Implementing Good Corporate Governance In Indonesia
Zmijewski (X-Score) Model for Financial Distress Prediction: Implementing Good Corporate Governance In Indonesia Open
Financial distress is an indication that a company's finances are not healthy but are still some distance from bankruptcy. Companies can identify financial problems earlier as a foundation for internal assessment and communication. One of …
View article: he Attractiveness of Price Discounts, Convenience, and Benefit: Observation of the Decision to Use E-wallet as A Substitute for Cash Transactions
he Attractiveness of Price Discounts, Convenience, and Benefit: Observation of the Decision to Use E-wallet as A Substitute for Cash Transactions Open
The increasing growth of online transactions has led to the emergence of various new technologies in the financial sector, one of which is the e-wallet. E-wallets, or digital wallets, have been widely adopted by consumers in Indonesia. The…
View article: Phenomena Affecting Financial Distress through the Springate Method in Indonesia Stock Market
Phenomena Affecting Financial Distress through the Springate Method in Indonesia Stock Market Open
Financial distress is a phenomenon in a company that experiences bankruptcy because of internal and external factors. If the company experiences financial difficulties, investors will reconsider investing in the company. According to the r…
View article: Executive Character Sustainability, Thin Capitalization, Political Connection, and Audit Quality on Tax Avoidance
Executive Character Sustainability, Thin Capitalization, Political Connection, and Audit Quality on Tax Avoidance Open
Tax avoidance is still a major problem in a country because taxes themselves are important as a supportsystems. Differences in interests that occur between companies and the government are the main reasons for tax avoidance. Taxes are the …
View article: THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT
THE EFFECT OF GROWTH OPPORTUNITY, PROFITABILITY, CSR, FIRM SIZE, AND LEVERAGE ON EARNING RESPONSE COEFFICIENT Open
The earnings response coefficient (ERC) measures the magnitude of a stock’s abnormal return in response to the abnormal earnings components (unexpected earnings) reported by the company that issued the stock. This study, thus, aims to anal…
View article: Return Saham: Suatu Tinjauan dengan Arus Kas
Return Saham: Suatu Tinjauan dengan Arus Kas Open
Investors do their investment in a company to get a chance for optimum stock return. Therefore investors need to determine a company that has good value using the cash flow information. The stock return obtains the payment received for its…
View article: Faktor yang Mempengaruhi Keputusan Investor Terhadap Perusahaan yang Melakukan Merger dan Akuisisi pada Perusahaan Terbuka yang Ada di Indonesia
Faktor yang Mempengaruhi Keputusan Investor Terhadap Perusahaan yang Melakukan Merger dan Akuisisi pada Perusahaan Terbuka yang Ada di Indonesia Open
PThe selection of a business strategy in a company is critical to its success. Business strategies can be implemented to make the company more competitive than other companies. Mergers and acquisitions are business strategies that companie…
View article: Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia
Local Government Financial Statements Disclosure: A Reflection on Governmental Performance in Central Java, Indonesia Open
In Indonesia, local government accountability is a reflection of its performance that can be seen from the disclosure of local government financial statements in accordance with Government Regulation (PP) Number 71 of 2010 concerning Gover…
View article: Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo
Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo Open
The Remainder Village Budget Calculations (SiLPA Desa) is due to the difference between realized budget revenues and expenditures during one budget period. SiLPA DesA describes village financial management and the performance of the Villag…