Journal of Financial and Tax
type: channel
description: Jurnal of Financial and Tax publishes empirical research or conceptual articles in finance and taxation. This journal serves as a forum for academics, researchers, scientists and other writers to share their views on finance and taxation and to publish research articles. Journal of Financial and Tax, welcomes submissions of complete and original research manuscripts, which are not currently being reviewed at other conferences or journals. Journal of Financial and Tax, published by STIE Jambatan Bulan, twice a year, in March and September.
publisher: STIE Jambatan Bulan
language: en
publication name: Journal of Financial and Tax
issn: 2776-3145
copyright: Authors who publish in Journal of Financial and Tax agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.(See The Effect of Open Access) All rights reserved. This is an open-access article distributed under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License Licensed under a Creative Commons Attribution 4.0 International License
items: PENGARUH NILAI TUKAR RUPIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA
items: TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK
items: FUNGSI PAJAK SEBAGAI SUMBER PENERIMAAN NEGARA : STUDI LITERATUR
items: KEADILAN PAJAK UMKM DALAM PERSPEKTIF TEORI RAWLSIAN: ANALISIS PADA INDIVIDUAL DAN CORPORATE TAX DI INDONESIA
items: PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG
items: INFLUENCE OF INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE PROCESS COSTING PADA PABRIK TAHU ROSYANAH
items: PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN: ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MEDIASI
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFACTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
items: IMPLEMENTASI CLIMATE BUDGET TAGGING DAN AKUNTABILITAS FISKAL PERUBAHAN IKLIM
items: Pengaruh Pendapatan, Literasi Keuangan Dan Gaya Hidup Terhadap Kemampuan Pengelolaan Keuangan Rumah Tangga (Di Desa Kelebuh ,Kabupaten Lombok Tengah)
items: Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Debt Covenant terhadap Konservatisme Akuntansi
items: Analisis Kinerja Arus Kas pada CV Rio Karunia
items: Pengaruh Kompleksitas Tugas, Self-Efficacy, Skeptisme Dan Time Budget Terhadap Audit Judgement
items: Dilema Impor Limbah Di Indonesia: Dari Peluang Ekonomi Ke Ancaman Lingkungan
items: Apakah Penyusunan Laporan Keuangan UMKM Dipengaruhi Oleh Pengetahuan Atas QRIS dan Kesadaran Menggunakan QRIS?
items: Pengaruh Motivasi, Skala Usaha, Dan Umur Usaha Terhadap Penerapan SAK EMKM Pada UMKM Di Daerah Kota Jakarta Barat
items: Pengaruh Profitabilitas, Tipe Industri, Kepemilikan Saham Publik dan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility
items: Faktor-Faktor Yang Memengaruhi Pengungkapan CSR Di Bursa Efek Indonesia
items: Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Tbk Yang Menggunakan Pecking Order Theory Dan Trade Off Theory
items: Pengaruh Pendapatan Asli Daerah Dalam Mengentaskan Kemiskinan Dengan Pendekatan Fixed Effect Model
items: Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy
items: Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan
items: Pengaruh Kebijakan Dividen, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
items: Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender
items: Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi
items: Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
items: Dampak Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB
items: Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
items: Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan?

PENGARUH NILAI TUKAR RUPIAH TERHADAP PERTUMBUHAN EKONOMI INDONESIA
type: item
description: Pertumbuhan ekonomi merupakan indikator utama keberhasilan pembangunan ekonomi suatu negara, yang dalam konteks perekonomian terbuka sangat dipengaruhi oleh stabilitas nilai tukar. Penelitian ini bertujuan untuk menganalisis pengaruh nilai tukar Rupiah terhadap pertumbuhan ekonomi Indonesia yang diukur melalui laju pertumbuhan Produk Domestik Bruto (PDB) selama periode 2015–2024. Penelitian menggunakan pendekatan kuantitatif dengan metode asosiatif kausal dan memanfaatkan data sekunder yang bersumber dari Badan Pusat Statistik (BPS) dan Bank Indonesia (BI). Analisis data dilakukan menggunakan regresi linear dengan model persamaan . Hasil penelitian menunjukkan bahwa nilai tukar Rupiah berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi Indonesia, yang ditunjukkan oleh nilai signifikansi sebesar 0,043 dan koefisien regresi sebesar ?0,00014, sehingga mengindikasikan bahwa kecenderungan depresiasi nilai tukar berdampak pada perlambatan pertumbuhan ekonomi melalui peningkatan biaya impor, penurunan daya beli masyarakat, serta melemahnya aktivitas investasi. Nilai koefisien determinasi (R²) sebesar 0,412 menunjukkan bahwa fluktuasi nilai tukar mampu menjelaskan 41,2% variasi pertumbuhan ekonomi, sementara sisanya dipengaruhi oleh faktor makroekonomi lainnya. Temuan ini menegaskan pentingnya stabilitas nilai tukar Rupiah dalam mendukung pertumbuhan ekonomi Indonesia yang berkelanjutan
subject: Articles
  topic: section
subject: Rupiah Exchange Rate, Economic Growth, Gross Domestic Product
  topic: keywords
creator: Zulkarnaini
creator: Irfan Arif Husen
creator: Rutinaias Haholongan
rights: Copyright (c) 2026 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
doi: 10.52421/fintax.v6i1.719

TAX PLANNING SEBAGAI STRATEGI EFISIENSI PPH BADAN PADA PT YUPI INDO JELLY GUM TBK
type: item
description: This study aims to analyze the implementation of tax planning as an effort to improve Corporate Income Tax efficiency at PT Yupi Indo Jelly Gum Tbk. This research employs a descriptive qualitative method with a case study approach, utilizing secondary data from the Annual Financial Reports for the fiscal years 2023 and 2024. The analysis focuses on the fiscal reconciliation of entertainment expenses, donations, and financial expense, which significantly contribute to positive fiscal corrections. The results indicate that prior to tax planning, the company bore a higher tax expense due to expenses classified as non-deductible. By implementing tax strategies, specifically create of a Nominative List for entertainment expenses, aligning donations with the criteria of Government Regulation No. 93 of 2010, and proving the business purpose of loan funds (tracing) to satisfy the 3M principle, these expenses were successfully reclassified as deductible expenses. The simulation results demonstrate that these strategies generated tax savings of IDR 244,769,140 in 2023 and IDR 790,359,240 in 2024. This study concludes that legal tax planning is effective in optimizing tax liabilities while maintaining compliance with applicable tax regulations.
subject: Articles
  topic: section
subject: Tax Planning, Tax Efficiency, Corporate Income Tax
  topic: keywords
creator: Rahmayanti Cahyaningtyas
creator: Ida Farida Adi Prawira
creator: Memen Kustiawan
rights: Copyright (c) 2026 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
doi: 10.52421/fintax.v6i1.689

FUNGSI PAJAK SEBAGAI SUMBER PENERIMAAN NEGARA : STUDI LITERATUR
type: item
description: Taxes are an important element in the management of state finances, serving as the main source of revenue to support national development and maintain economic stability. Taxes are not a financial responsibility of citizens, but also a strategic tool to encourage economic growth, equitable income distribution, and state financial capacity. This study reviews the role of taxes as a source of state revenue with an emphasis on two main points: problems in maximizing tax revenue and government efforts to improve the effectiveness of the taxation system. The problems faced include low compliance among taxpayers, alternatives for tax avoidance and fraud, suboptimal tax management, and the complexity of taxation in the digital economy era. The growth of the digital economy has made tax collection complicated because many transactions are difficult to track. In response, the government has reformed and modernized the tax system, including digitizing services, implementing a self-assessment system, integrating taxpayer data, and improving tax education and outreach programs for the public. This study applies a descriptive qualitative approach with a literature study method using secondary data from reliable sources. The findings show that taxes function not only as a source of government funding but also as a tool.
subject: Articles
  topic: section
subject: Pajak, Fungsi Budgetair, Fungsi Regulerend, Distribusi dan Stabilisasi, Stabilitas Fiska
  topic: keywords
creator: Eri Sisca Amalia
creator: Imahda Khoiri Furqon
rights: Copyright (c) 2026 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
doi: 10.52421/fintax.v6i1.673

KEADILAN PAJAK UMKM DALAM PERSPEKTIF TEORI RAWLSIAN: ANALISIS PADA INDIVIDUAL DAN CORPORATE TAX DI INDONESIA
type: item
description: This article aims to analyze tax fairness for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia through the perspective of John Rawls’ theory of justice. This study a qualitative method with a literature review approach that examines academic literature, tax regulations, and previous research results to assess the suitability of tax policies with the principle of justice as fairness. The analysis focuses on two of Rawls’ main principles, namely equal liberty and the difference principle, to evaluate the extent to which the Indonesian tax system, particularly through Government Regulation No. 23 of 2018, Government Regulation No. 55 of 2022, and the Tax Regulation Harmonization Law, reflects the value of distributive justice. The results of the study show that although the MSME tax policy has provided concessions and incentives for small businesses, inequalities in digital access, tax literacy, and administrative capacity remain major obstacles to the realization of substantive fiscal justice. The important findings of this study confirm that the application of Rawls’ theory of justice can serve as a normative basis for improving tax policy to be more inclusive, proportional, and favorable to economically disadvantaged groups, while strengthening the moral function of taxation as a tool for social welfare redistribution.
subject: Articles
  topic: section
subject: Tax Justice
  topic: keywords
subject: Micro, Small, and Medium Enterprises (MSMEs)
  topic: keywords
subject: Justice Theory
  topic: keywords
subject: John Rawls
  topic: keywords
subject: Tax Policy
  topic: keywords
creator: Nabilah Hakimah Al Huda
creator: Imahda Khoiri Furqon
rights: Copyright (c) 2026 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
doi: 10.52421/fintax.v6i1.672

PENGARUH PENGHINDARAN PAJAK DAN RISIKO PAJAK TERHADAP BIAYA UTANG
type: item
description: The purpose of this study is to analyze the effect of tax avoidance and tax risk on the cost of debt. This study is built with an agency theory approach. This study uses secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024. The number of samples is 108 company data for 3 years, which were selected using the purposive sampling method. The results of this study indicate that tax avoidance has a positive and significant effect on the cost of debt. However, tax risk has a positive but insignificant effect on the cost of debt.
subject: Articles
  topic: section
subject: Tax Avoidance
  topic: keywords
subject: Tax Risk
  topic: keywords
subject: Cost of Debt
  topic: keywords
creator: Anthony Holly
creator: Lukman
creator: Robert Jao
creator: Ana Mardiana
creator: Chelsea Kasim
rights: Copyright (c) 2026 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2026-05-09
publication date: 2026-05-09
doi: 10.52421/fintax.v6i1.671

INFLUENCE OF INSTITUTIONAL OWNERSHIP, CAPITAL INTENSITY, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS
type: item
description: This research aims to test and analyze the influence of institutional ownership, capital intensity and financial distress on tax aggressiveness. The population used in this research is energy sector companies listed on the IDX in 2020-2024. The sampling technique used in this research was purposive sampling, so that 105 samples were obtained. Data were analyzed using panel data linear regresion via Eviews 12. The results of this study indicate that institutional ownership has an effect on tax aggressiveness, capital intensity has no effect on tax aggressiveness and financial distress have no effect on tax aggressiveness. This research concludes that the greater the institutional ownership, the lower the company's tax aggressiveness. Meanwhile, whether or not there is capital intensity or financial distress cannot encourage a company to engage in tax aggressiveness.
subject: Articles
  topic: section
subject: Financial Distress
  topic: keywords
subject: Kepemilikan Institusional
  topic: keywords
subject: Intensitas Modal
  topic: keywords
subject: Agresivitas Pajak
  topic: keywords
creator: Vievi Ariyati
creator: Agustina Indriani
rights: Copyright (c) 2025 Journal of Financial and Tax http://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-28
publication date: 2025-09-28
starting page: 169
ending page: 184
doi: 10.52421/fintax.v5i2.665

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE PROCESS COSTING PADA PABRIK TAHU ROSYANAH
type: item
description: Determining the cost of goods manufactured is a crucial issue for MSMEs, whose activities involve processing raw materials into finished products that are then sold to consumers for profit. This study employed a descriptive qualitative approach with primary data. Data collection techniques included observation, interviews, and documentation. Data analysis techniques included data collection, data reduction, data presentation, and conclusion drawing. This study aimed to determine the calculation of the cost of goods manufactured using the process costing method at the Rosyanah tofu factory, the research object. The results showed that the Rosyanah tofu factory did not calculate factory overhead costs and instead charged them to the selling price of the finished product. In calculating the cost of goods manufactured, the components of raw material costs, labor costs, and factory overhead costs were calculated, along with equivalent units. The comparison of the cost of goods manufactured revealed a difference due to the calculation of depreciation of the tofu factory's fixed assets and the use of the process costing method
subject: Articles
  topic: section
subject: Perhitungan
  topic: keywords
subject: Harga Pokok Produksi
  topic: keywords
subject: Process Costing
  topic: keywords
creator: Rizal Komaruzaman
creator: Yanti -
creator: Fista Apriani Sujaya
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-09-28
publication date: 2025-09-28
starting page: 151
ending page: 168
doi: 10.52421/fintax.v5i2.663

PENGARUH PENGUNGKAPAN EMISI KARBON TERHADAP NILAI PERUSAHAAN: ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MEDIASI
type: item
description: The purpose of this study is to investigate the role of enterprise risk management in the relationship between carbon emission disclosure and firm value. This study uses a purposive sampling method in selecting samples. The data sources in this study are annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange for the period 2020 to 2022. The total sample that meets the criteria is 37 non-financial companies. The data collection method used is the observation method. This study uses historical data analysis. The results of this study indicate that carbon emission disclosure has a positive and significant effect on firm value, enterprise risk management has a positive and significant effect on firm value, carbon emission disclosure has a negative and insignificant effect on firm value, enterprise risk management has a positive and significant effect in mediating the relationship between carbon emission disclosure and firm value.
subject: Articles
  topic: section
subject: Enterprise Risk Management
  topic: keywords
subject: Carbon Emission Disclosure
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Anthony Holly
creator: Suwandi Ng
creator: Robert Jao
creator: Alfonsus Jantong
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-09-28
publication date: 2025-09-28
starting page: 114
ending page: 131
doi: 10.52421/fintax.v5i2.612

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFACTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
type: item
description: In the era of globalization, growing competition compels companies to adapt to current developments by managing key internal functions in order to excel against competitors. This study examines the influence of firm size, profitability, asset structure, liabilities, and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2023. In this research, capital structure serves as the dependent variable, while firm size, profitability, asset structure, liabilities, and business risk are the independent variables. The study population consists of manufacturing companies that were listed and remained listed on the IDX during 2018–2023. Using purposive sampling, 30 companies were selected from a total population of 180, with an observation period of six years (2018–2023). Data were analyzed through multiple linear regression and hypothesis testing. The findings reveal that firm size negatively affects capital structure (p-value = 0.179 > 0.05), profitability negatively affects capital structure (p-value = 0.503 > 0.05), asset structure positively affects capital structure (p-value = 0.056 < 0.05), liabilities negatively affect capital structure (p-value = 0.509 > 0.05), and business risk positively affects capital structure (p-value = 0.045 > 0.05).
subject: Articles
  topic: section
subject: Ukuran Perusahaan
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Struktur Aktiva
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Resiko Bisnis
  topic: keywords
subject: Struktur Modal
  topic: keywords
creator: Ani Sofiatin
creator: Fista Apriani Sujaya
creator: Thomas Nadeak
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-09-28
publication date: 2025-09-28
starting page: 99
ending page: 113
doi: 10.52421/fintax.v5i2.664

IMPLEMENTASI CLIMATE BUDGET TAGGING DAN AKUNTABILITAS FISKAL PERUBAHAN IKLIM
type: item
description: Climate change requires fiscal policies that are transparent and accountable to support both national and international commitments. Indonesia has responded by developing climate budget tagging (CBT) as an instrument to identify budget allocations related to climate change mitigation and adaptation. This study aims to analyze the effectiveness of CBT implementation in the Ministry of Environment and Forestry (MoEF) and to identify the problems and challenges encountered. The research employs a descriptive case study approach focusing on MoEF as a single object of analysis. The data are entirely secondary, obtained from policy documents, official reports of the Fiscal Policy Agency (BKF), MoEF budget realization reports, and publications from international organizations such as OECD, World Bank, and UNFCCC. Data analysis was conducted through content analysis of policies and literature, as well as descriptive quantitative analysis of budget allocation and realization data. The findings reveal that CBT has contributed to improving fiscal transparency, but its effectiveness remains limited due to the self-assessment methodology, uneven institutional capacity, a tendency to focus on direct-impact programs, and a persistent gap between climate financing needs and available allocations. This study contributes to the public sector accounting literature by integrating institutional theory and fiscal accountability in the context of environmental policy.
subject: Articles
  topic: section
subject: Climate Budget Tagging
  topic: keywords
subject: Akuntabilitas Fiskal
  topic: keywords
subject: Kebijakan Lingkungan
  topic: keywords
creator: Amrie Firmansyah
creator: Reyhan Herwanda
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-09-28
publication date: 2025-09-28
starting page: 132
ending page: 150
doi: 10.52421/fintax.v5i2.669

Pengaruh Pendapatan, Literasi Keuangan Dan Gaya Hidup Terhadap Kemampuan Pengelolaan Keuangan Rumah Tangga (Di Desa Kelebuh ,Kabupaten Lombok Tengah)
type: item
description: This study aims to determine the effect of income, financial literacy and lifestyle on household financial management ability (study of housewives in Kelebuh Village, Central Praya District, Central Lombok Regency). This study used quantitative methods with a population of housewives in Kelebuh village totaling 3,073 and using simple random sampling techniques with a total sample of 354. The data analysis technique is using multiple linear regression tests using SPSS version 25. The results showed that income (X1) partially affects the ability of financial management (Y) with the value of Tcalculated > Ttable (5,720 > 1,967), financial literacy (X2) partially affects the ability of household financial management (Y) with the value of Tcalculated > Ttable (3,323 > 1,967) and lifestyle (X3) partially affect household financial management ability (Y) with a Tcalculate > Ttable value (3,433 > 1,967). Simultaneously income (X1), financial literacy (X2) and lifestyle (X3) have a significant influence on the ability of household financial management in Kelebuh village (Y) with values Fcalculated > Ftables (32,938 > 2,630).
subject: Articles
  topic: section
subject: Income, Financial Literacy, Lifestyle, Household Financial Management Ability
  topic: keywords
creator: suriani suriani
creator: Elia Kusuma Wardani
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-03-28
publication date: 2025-03-28
starting page: 57
ending page: 79
doi: 10.52421/fintax.v5i1.570

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Debt Covenant terhadap Konservatisme Akuntansi
type: item
description: This research aims to test and analyze the influence of managerial ownership, institutional ownership and debt covenants on accounting conservatism. The population used in this research is manufacturing sector companies listed on the IDX in 2017-2022. The sampling technique used in this research was purposive sampling, so that 101 samples were obtained. Data were analyzed using multiple linear regression via SPSS. The results of this study indicate that managerial ownership has no effect on accounting conservatism, institutional ownership has an effect on accounting conservatism, and debt covenants have no effect on accounting conservatism. This research concludes that the greater the institutional ownership, the greater the company's perception of accounting conservatism. Meanwhile, whether or not there is managerial ownership or a debt covenant cannot encourage a company to apply the principle of accounting conservatism
subject: Articles
  topic: section
subject: Debt Covenant
  topic: keywords
subject: Kepemilikan Manajerial
  topic: keywords
subject: Kepemilikan Institusional
  topic: keywords
subject: Konservatisme Akuntansi
  topic: keywords
creator: Nurlaila Hasmi
creator: Riza Praditha
creator: M Ilham A
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-03-28
publication date: 2025-03-28
starting page: 42
ending page: 56
doi: 10.52421/fintax.v5i1.606

Analisis Kinerja Arus Kas pada CV Rio Karunia
type: item
description: This study aims to analyze the cash flow performance of CV Rio Karunia based on cash flow return and capital expenditures and investment. The research method used in this study is quantitative descriptive research with data collection techniques using documentation and interviews from CV Rio Karunia. The collected data is then managed by calculating the company's cash flow statement, using the calculations of cash flow return and capital expenditures and investment analysis. The results of this study indicate that the financial performance, in terms of cash flow return using the cash flow on sales ratio and cash flow to net income ratio, is classified as good. The financial performance, in terms of capital expenditures and investment using the operation/ investment ratio, is classified as good, while using the cash reinvestment ratio is classified as less good.
subject: Articles
  topic: section
subject: Laporan Arus Kas
  topic: keywords
subject: Rasio Arus Kas
  topic: keywords
subject: Kinerja Keuangan
  topic: keywords
creator: Sylvian Orong Langoday
creator: Rahmat Arapi
creator: Anjelina Frisca Junita Ponto
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-03-28
publication date: 2025-03-28
starting page: 80
ending page: 98
doi: 10.52421/fintax.v5i1.605

Pengaruh Kompleksitas Tugas, Self-Efficacy, Skeptisme Dan Time Budget Terhadap Audit Judgement
type: item
description: The purpose of this study was to analyze the effect of task complexity, self-efficacy, skepticism and time budget on audit judgment. The population in this study were auditors working at Public Accounting Firms (KAP) throughout South Sulawesi, while the sample for this study was set at 86 auditors working at Public Accounting Firms throughout South Sulawesi. This study uses multiple regression analysis method. The results of this study indicate that task complexity has a negative and significant effect on audit judgment. Self efficacy has a positive and significant effect on audit judgment. Skepticism has a positive and significant effect on audit judgment. Time budget has a negative and significant effect on audit judgment. The theoretical implications in this study are related to social cognitive theory, self-efficacy theory and attribution theory. Social cognitive theory states that the auditor's skill level influences audit judgment. The more complex the task, the lower the audit judgment. This research also strengthens the theory of self-efficacy which states that individual belief in a task influences the expected results. In addition, attribution theory is strengthened: without time pressure, auditors have more time for error detection, improving audit quality.
subject: Articles
  topic: section
subject: Task Complexity
  topic: keywords
subject: Self-efficacy
  topic: keywords
subject: Scepticism
  topic: keywords
subject: time budget
  topic: keywords
subject: audit judgment
  topic: keywords
creator: Anthony Holly
creator: Robert Jao
creator: Ana Mardiana
creator: Lukman Lukman
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-03-28
publication date: 2025-03-28
starting page: 1
ending page: 25
doi: 10.52421/fintax.v5i1.563

Dilema Impor Limbah Di Indonesia: Dari Peluang Ekonomi Ke Ancaman Lingkungan
type: item
description: Under the National Sword policy, China's waste import ban has transformed the global waste trade, redirecting waste flows from developed to developing countries like Indonesia. This study aims to analyze the impact of increased waste imports on Indonesia's environment, society, and economy while assessing the effectiveness of government regulations in managing this phenomenon. Using a qualitative approach through a scoping review, the research gathers and analyzes data from various academic and policy sources. The findings reveal that although waste imports contribute to the local industry's raw material supply, they also generate significant negative externalities, including environmental pollution, public health risks, and dependency on imported waste. Existing regulations, such as Law No. 18 of 2008 and Ministerial Regulation No. 84 of 2019, have proven insufficient due to weak enforcement and implementation. This study offers policy recommendations, including strengthening import oversight, developing domestic waste management infrastructure, and restricting imports to materials unavailable domestically. The study is expected to serve as a reference for policymakers in formulating more sustainable strategies for managing waste imports in Indonesia
subject: Articles
  topic: section
subject: Impor Limbah
  topic: keywords
subject: Kebijakan
  topic: keywords
subject: Pengelolaan Limbah
  topic: keywords
creator: Michael Walzer
creator: Amrie Firmansyah
rights: Copyright (c) 2025 Journal of Financial and Tax
date: 2025-03-28
publication date: 2025-03-28
starting page: 26
ending page: 41
doi: 10.52421/fintax.v5i1.590

Apakah Penyusunan Laporan Keuangan UMKM Dipengaruhi Oleh Pengetahuan Atas QRIS dan Kesadaran Menggunakan QRIS?
type: item
description: Micro, Small and Medium Enterprises (MSMEs) are now the wheels of the economic cycle that cannot be underestimated. The transaction method that is widely used by MSMEs is the QRIS payment method. Knowledge and awareness of the use of QRIS is certainly expected to increase the intentions of MSME players in preparing financial statements. It will be useful for MSME players to obtain funds from investors or creditors. On the other hand, with financial reports, MSME players can clearly know the turnover and net profit of their business and can contribute to state revenue. This research aims to examine the influence of knowledge and awareness of using QRIS on the preparation of MSME financial reports. After testing the results of questionnaires on 31 MSMEs throughout South Tangerang, this research concluded that knowledge and awareness of the use of QRIS had a positive effect on the preparation of financial reports. It is hoped that the results of this research can contribute to providing financial literacy so as to increase insight into banking instruments that can support improving the quality of preparing MSME financial statements
subject: Articles
  topic: section
subject: QRIS, laporan keuangan, UMKM, transaksi, pengetahuan QRIS, kesadaran QRIS
  topic: keywords
creator: Safira Pasha Salsabilla
creator: Friskila Maria Magdalena
creator: Amrie Firmansyah
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-09-26
publication date: 2024-09-26
starting page: 144
ending page: 157
doi: 10.52421/fintax.v4i2.526

Pengaruh Motivasi, Skala Usaha, Dan Umur Usaha Terhadap Penerapan SAK EMKM Pada UMKM Di Daerah Kota Jakarta Barat
type: item
description: The lack of good financial reporting management and compliance with accounting standards in micro, small and medium enterprises means that there are still MSMEs that have to stop producing even though the development of MSMEs is already quite good. This research uses a quantitative approach method with primary data in the form of a questionnaire, the sampling technique in this research uses the Slovin formula. The analysis technique used in the research is multiple linear regression analysis with analysis tests, namely classic assumptions which include normality tests, multicollinearity tests and heteroscedasticity tests, data quality tests using reliability tests and validity tests. Hypothesis testing consists of analysis of the coefficient of determination, partial test (t) and simultaneous test (F). The research population is MSMEs in the West Jakarta City. The aim is to determine the influence of motivation, business scale and business age on the implementation of SAK-EMKM on MSMEs in the West Jakarta City area. The results of the research show that motivation, business scale and business age partially has a positive effect on the implementation of SAK EMKM and simultaneously motivation, business scale and business age have a positive effect on the implementation of SAK EMKM
subject: Articles
  topic: section
subject: Motivasi
  topic: keywords
subject: Skala Usaha
  topic: keywords
subject: Umur Usaha
  topic: keywords
subject: SAK-EMKM
  topic: keywords
creator: Anugrah AD Naibaho
creator: Devi Astriani
creator: Fista Sunjaya
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-09-26
publication date: 2024-09-26
starting page: 95
ending page: 109
doi: 10.52421/fintax.v4i2.463

Pengaruh Profitabilitas, Tipe Industri, Kepemilikan Saham Publik dan Komisaris Independen Terhadap Pengungkapan Corporate Social Responsibility
type: item
description: this test aims to examine the effect of profitability, industri type, public share ownership, independen commissioners on partial and simultaneous disclosure of corporate social responsibility, especially in manufacturing companies in the various industrial subsectors listed on the Indonesia Stock Exchange for the 2020-2022 period. The research method used is a purposive sampling method with a quantitative approach, using secondary data. The samples used were 11 companies. The analytical method used is multiple linear regression analysis with a significant level of 5%. The results of this study indicate that the variables of profitability and independen commissoners have an effect on the disclosure of corporate social responsibility, while the variable types of industry and public share ownership have no effect on the disclosure of corporate social responsibility. Howerver, profitability, industry type, public share ownership, independent commissioners simultaneously/simultaneous effect on corporate social responsibility
subject: Articles
  topic: section
subject: Profitabilitas
  topic: keywords
subject: Tipe Industri
  topic: keywords
subject: Kepemilikan Saham Publik
  topic: keywords
subject: Komisaris Independen
  topic: keywords
subject: Corporate Social Responsibility
  topic: keywords
creator: Ruslan Abdul Gani
creator: Harry Budiantoro
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-09-26
publication date: 2024-09-26
starting page: 124
ending page: 143
doi: 10.52421/fintax.v4i2.464

Faktor-Faktor Yang Memengaruhi Pengungkapan CSR Di Bursa Efek Indonesia
type: item
description: This research aims to analyze the influence of company size on CSR disclosure. To analyze the effect of profitability on CSR disclosure. To analyze the effect of leverage on CSR disclosure. The theory used in this research is stakeholder theory. The type of research used in this research is explanatory research. The population is 438 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021 using a purposive sampling method. Then the sample obtained was 35 manufacturing companies registered on the IDX with an observation period of 2019-2021. The data analysis technique used multiple regression analysis. The findings of this research are that company size has a positive and significant influence on CSR disclosure. Profitability has a positive and significant influence on CSR disclosure. Leverage has a positive and significant influence on CSR disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2021.
subject: Articles
  topic: section
subject: Company Size
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: CSR Disclosure
  topic: keywords
creator: Anthony Holly
creator: Robert Jao
creator: Ana Mardiana
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-09-26
publication date: 2024-09-26
starting page: 80
ending page: 94
doi: 10.52421/fintax.v4i2.486

Analisis Perbandingan Kinerja Keuangan Perusahaan Manufaktur Tbk Yang Menggunakan Pecking Order Theory Dan Trade Off Theory
type: item
description: This study aims to determine the comparison of the financial performance of companies that apply pecking order theory and trade off theory. This research uses a comparative method. Data collection was carried out using documentation and literature study techniques. The analytical tool used in this study uses a t-test with the help of SPSS. Based on the results of the analysis conducted, the results showed that the financial performance of companies that apply pecking order theory and trade off theory as measured using ROE, ROA and working capital turnover (WCT) variables showed differences in the financial performance of manufacturing companies.
subject: Articles
  topic: section
subject: Capital structure, pecking order theory, trade off theory, financial performance
  topic: keywords
creator: Murnitasari Murnitasari
creator: Ahmad Tomu
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-09-26
publication date: 2024-09-26
starting page: 110
ending page: 123
doi: 10.52421/fintax.v4i2.440

Pengaruh Pendapatan Asli Daerah Dalam Mengentaskan Kemiskinan Dengan Pendekatan Fixed Effect Model
type: item
description: The purpose of this study is to analyze whether poverty alleviation in the districts/cities of Papua province can be influenced by Regional Original Income or still depends on central transfer funds. The data used in this study are Regional Original Revenue, Balancing Fund and Special Autonomy Fund obtained from the Budget Realization Report (LRA) at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance. Meanwhile, poverty data is obtained from the Central Statistics Agency (BPS) of Papua province, where the data is a combination of time series data and cross section (pool data / panel data) in 29 districts/cities in Papua province during 2012-2022. The research method is panel data analysis with Fixed Effect Model (FEM) approach using EViews12. The results showed that Regional Original Income did not have a significant effect on poverty in the districts/cities of Papua province, while the Balancing Fund and Special Autonomy Fund had a significant effect on poverty in the districts/cities of Papua Province. This shows that in alleviating poverty in the districts/cities of Papua province still depends on central transfer funds, namely the balance fund and special autonomy funds. However, if the government can optimize the sources that are the basis of local original income optimally, then the role of local original income has the potential to reduce poverty in the districts/cities of Papua province.
subject: Articles
  topic: section
subject: Local Original Revenue, Equalization Fund, Special Autonomy Fund, Poverty, FEM
  topic: keywords
creator: Yahya Nusa
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-03-26
publication date: 2024-03-26
starting page: 60
ending page: 79
doi: 10.52421/fintax.v4i1.437

Tax Planning atas Beban Penghasilan pada PT Eagle Golden Energy
type: item
description: This study aims to save tax burden through maximization of expense recognition. The method used is descriptive analysis. Tax planning in this article focuses on maximizing the recognition of CSR expenses, employee training expenses, and post-employment benefit expenses. After the three expenses were recognized, the company's profit before tax decreased by Rp49,037,201,277 and income tax expense decreased by Rp10,788,184,281
subject: Articles
  topic: section
subject: Beban
  topic: keywords
subject: Pajak Penghasilan
  topic: keywords
subject: Tax Planning
  topic: keywords
creator: Tiara Setra Linuhung
creator: Memen Kustiawan
creator: Ida Farida Adi Prawira
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-03-26
publication date: 2024-03-26
starting page: 52
ending page: 59
doi: 10.52421/fintax.v4i1.434

Manajemen Laba Pada Perusahaan Perbankan: Perubahan Struktur Direksi, Bonus Dewan Direksi, Kebijakan Dividen, dan Perubahan Utang Perusahaan
type: item
description: This research aims to determine the effect of changes in the board of directors' structure, board of directors' bonuses, dividend policy, and increase in company debt on earnings management. This research uses a purposive sampling method. The data type used is panel data for 2020-2022 in the form of banking sector company data obtained from the Indonesia Stock Exchange with a total of 137 data. The research uses quantitative research methods with multiple linear regression models. This research indicates that changes in directors and directors' bonuses have no effect on earnings management, while dividend policy has a negative effect on earnings management, and changes in debt have a positive effect on earnings management
subject: Articles
  topic: section
subject: Bonus Direksi, Kebijakan Dividen, Manajemen Laba, Peningkatan Utang, Perubahan Struktur Direksi, Subsektor Perbankan
  topic: keywords
creator: Made Dwi Cahaya Permana
creator: Dadi Heryana
creator: Amrie Firmansyah
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-03-26
publication date: 2024-03-26
starting page: 20
ending page: 37
doi: 10.52421/fintax.v4i1.439

Pengaruh Kebijakan Dividen, Profitabilitas, Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
type: item
description: The goal of this study was to ascertain how the debt policies of banking businesses listed on the Indonesia Stock Exchange would evolve between 2018 and 2022 depending on the dividend policy, profitability, and company growth. The dividend policy, profitability, and corporate growth on the company's debt policy are the variables used in this study. Purposive sampling, or selecting participants based on predetermined criteria, was the sampling technique utilized in this study. Four companies served as samples for this study's criteria. Panel data regression analysis is the method used to determine the combined and individual effects of the independent factors on the dependent variable. Data analysis or regression results demonstrate that debt policy is simultaneously impacted by dividend policy, profitability, and firm growth. Partially, the factors affecting the dividend policy, profitability, and corporate expansion have no appreciable impact on the debt policy. The adjusted R square value of the coefficient of determination is 0.937112 in magnitude. This indicates that three independent variables may account for 93.7112% of the dependent variable, or debt policy, while additional variables or factors outside the model can account for the remaining 6.2888% of the dependent variable
subject: Articles
  topic: section
subject: Kebijakan hutang
  topic: keywords
subject: kebijakan dividen
  topic: keywords
subject: profitabilitas
  topic: keywords
creator: Ita Rahmawati
creator: Lailatus Sa'adah
creator: Zakiyatul Miskiyah
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-03-26
publication date: 2024-03-26
starting page: 38
ending page: 51
doi: 10.52421/fintax.v4i1.448

Pengaruh Pengungkapan CSR terhadap Pengungkapan SDGS yang Dimoderasi Dualitas Gender
type: item
description: The purpose of this study was to analyze the effect of the CSR Committee on SDGs disclosure with Gender Duality as a moderating variable. The data source used is secondary data taken from the sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2021. The sample selection used a purposive sampling technique, in order to obtain a total sample of 54 companies. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that the CSR Committee has a positive and significant effect on SDGs disclosure. Gender duality weakens the influence of the CSR Committee on Disclosure of SDGs.
subject: Articles
  topic: section
subject: CSR Committee
  topic: keywords
subject: Disclosure of SDGs
  topic: keywords
subject: Gender Duality
  topic: keywords
creator: Anthony Holly
creator: Fransiskus Eduardus Daromes
creator: Robert Jao
creator: Della Amelia Coeputra
rights: Copyright (c) 2024 Journal of Financial and Tax
date: 2024-03-26
publication date: 2024-03-26
starting page: 1
ending page: 19
doi: 10.52421/fintax.v4i1.432

Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi
type: item
description: This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
subject: Articles
  topic: section
subject: Foreign Ownership
  topic: keywords
subject: Institutional Ownership
  topic: keywords
subject: Investment Efficiency
  topic: keywords
subject: Cost of Equity Capital
  topic: keywords
creator: Robert Jao
creator: Paulus Tangke
creator: Anthony Holly
creator: Luis Glinka Vinsensius Rumagit
rights: Copyright (c) 2023 Journal of Financial and Tax
date: 2023-09-26
publication date: 2023-09-26
starting page: 141
ending page: 160
doi: 10.52421/fintax.v3i2.401

Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI)
type: item
description: Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance
subject: Articles
  topic: section
subject: Corporate risk
  topic: keywords
subject: capital intensity
  topic: keywords
subject: Good Corporate Governance Tax avoidance
  topic: keywords
creator: Ratih Juwita
creator: Antoni Antoni
rights: Copyright (c) 2023 Journal of Financial and Tax
date: 2023-09-26
publication date: 2023-09-26
starting page: 124
ending page: 140
doi: 10.52421/fintax.v3i2.404

Dampak Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB
type: item
description: Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations. The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems. Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The resea…
subject: Articles
  topic: section
subject: Pembiayaan Bermasalah
  topic: keywords
subject: Kinerja Keuangan
  topic: keywords
subject: Koperasi
  topic: keywords
creator: Marisvani Putri Lestiana
creator: M Firdaus
creator: Suriani Suriani
rights: Copyright (c) 2023 Journal of Financial and Tax
date: 2023-09-26
publication date: 2023-09-26
starting page: 105
ending page: 123
doi: 10.52421/fintax.v3i2.405

Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan
type: item
description: The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.
subject: Articles
  topic: section
subject: Audit Quality
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Firm Value
  topic: keywords
subject: Kualitas Audit
  topic: keywords
subject: Manajemen Laba
  topic: keywords
subject: Nilai Perusahaan
  topic: keywords
creator: Anthony Holly
creator: Robert Jao
creator: Natalya Thody
rights: Copyright (c) 2023 Journal of Financial and Tax
date: 2023-09-26
publication date: 2023-09-26
starting page: 92
ending page: 104
doi: 10.52421/fintax.v3i2.416

Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan?
type: item
description: Shareholders commonly use earnings information to evaluate the company's operating success. Also, earnings data can be used in fundamental analysis while making investment decisions in the capital market. Earnings data, however, are not always reported under actual conditions. This research aims to look into the impact of earnings management on firm value. In addition, an independent commissioner serves as a moderating variable in this study. Purposive sampling was employed to collect 135 observations from 45 infrastructure sector companies listed on the Indonesia Stock Exchange between 2019 and 2021. Multiple linear regression was used to analyze hypothesis testing for panel data. According to the findings of this study, earnings management does not affect business value. Furthermore, independent commissioners do not affect the detrimental impact of earnings management on firm value.
subject: Articles
  topic: section
subject: Kualitas Laba, Tata Kelola Perusahaan, Respon Pasar
  topic: keywords
creator: Amrie Firmansyah
creator: Dita Ardhya Ramadini
creator: Rizal Nur Arif
creator: I Gede Dupopadana
rights: Copyright (c) 2023 Journal of Financial and Tax
date: 2023-09-26
publication date: 2023-09-26
starting page: 79
ending page: 91
doi: 10.52421/fintax.v3i2.415