Journal of Accounting Inaba was established in 2022 as an e-journal publication focused on research findings of economic empowerment strategy, it is a refereed journal, double-blind peer-reviewed, scientific journal, collaborated and published by Inaba University, Bandung City, West Java, Indonesia. This journal is published in English and in three two issues per year (June and December). Vision: This journal adopts a vision to disseminate and enlighten all aspects of accounting empowerment strategy around the world. Mission: 1. To generate knowledge on the accounting empowerment strategy based on various research findings.; and 2. To do research dissemination and collaboration among parties who intend to research on accounting empowerment strategy. SINTA 4 Accredited: No. 156/C/C3/KPT/2026
Efficiency of Digital and Cash Payment Systems and Effect On Cash Flow In Coffee Shops Around Campus Area
The rapid advancement of financial technology, particularly within the culinary sector, has propelled a discernible shift in consumer preference toward digital payment systems. Coffee shop proprietors are consequently obliged to comprehend the implications of this shift for operational cash flow. This study aims to quantify the efficiency of digital and cash payment systems and to analyze the effect of their implementation on the smoothness of cash flow within coffee shop enterprises. The research was conducted across 35 coffee shops situated within the IPB Vocational School campus area, employing a quantitative approach that combines a composite efficiency index calculation with multiple linear regression analysis. The findings reveal that the digital payment system exhibits a markedly higher degree of efficiency than its cash-based counterpart. Both digital and cash payment systems were found to exert a simultaneous influence on coffee shop cash flow; however, when examined partially, only the digital payment system demonstrated a significant and positive effect on cash flow, whereas the cash payment system, despite yielding a positive coefficient, failed to reach statistical significance. This study is expected to furnish empirical evidence that can inform coffee shop operators in formulating strategic decisions regarding payment system selection.
Copyright (c) 2026 Pasha Salsadila, Aulia Hidayati https://creativecommons.org/licenses/by-nd/4.0
The Influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality
This study aims to analyze the influence of Auditor Competence, Auditor Professional Ethics, and Auditor Independence on Internal Audit Quality. This research is classified as quantitative research with a descriptive and verificative approach. Data collection techniques were obtained through field research, literature research, and questionnaire distribution to 130 respondents. The sampling technique used non-probability sampling with saturated sampling. Data analysis used multiple linear regression analysis and moderating regression analysis with data processing using IBM SPSS 26. The results showed that in the partial t-test, it was found that (1) Auditor Competence has a positive and significant effect on Internal Audit Quality, (2) Auditor Professional Ethics has a positive and significant effect on Internal Audit Quality, (3) Auditor Independence has no positive effect on Internal Audit Quality. Meanwhile, the simultaneous F-test results showed that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality. Furthermore, the coefficient of determination test results indicated that Auditor Competence, Auditor Professional Ethics, and Auditor Independence simultaneously influence Internal Audit Quality by 85.4%.
Copyright (c) 2026 Salza Adzri Arismutia https://creativecommons.org/licenses/by-nd/4.0
The Influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Outlets
The advancement of digital technology has significantly transformed business operations, particularly in payment systems and financial management. Effective financial management is crucial for maintaining business sustainability, improving cash flow control, and supporting strategic decision-making. This study aims to examine the influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Ice Cream & Tea outlets in Greater Bandung. This research employed a quantitative approach using primary data collected through questionnaires distributed to 30 outlet managers. The data were analyzed using multiple linear regression analysis. The results indicate that Digital Financial Literacy has a positive and significant effect on Financial Management (t = 2.306; p = 0.029), while QRIS Utilization has no significant effect (t = 0.525; p = 0.604). In contrast, Merchant Discount Rate (MDR) has a positive and significant effect on Financial Management (t = 8.942; p < 0.001). Furthermore, Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate simultaneously have a significant effect on Financial Management (F = 73.963; p < 0.001), with an Adjusted R² of 0.883, indicating that 88.3% of the variation in Financial Management is explained by the three independent variables. These findings highlight the importance of strengthening digital financial literacy and effectively managing merchant discount rates to improve financial management practices in franchise-based food and beverage businesses.
Copyright (c) 2026 Seha Ranika, Devyanthi Syarif https://creativecommons.org/licenses/by-nd/4.0
Dynamics Of Sustainable Islamic Finance Development: A Bibliometric Analysis And Systematic Literature Review
This study aims to analyze the dynamics and direction of development in Sustainable Islamic Finance through a combined approach of bibliometric analysis and a systematic literature review of 53 international scientific publications (Scopus). The findings indicate a significant increase in research since 2015, coinciding with the strengthening of the Sustainable Development Goals (SDGs) agenda, with dominant themes including green sukuk, Islamic social finance, ESG integration, and Maqasid al-Shari'ah. The findings also suggest that institutions in Malaysia, Indonesia, and the GCC countries have become the primary hubs for collaboration in the development of the discourse on sustainable Islamic finance. Nevertheless, empirical research on sustainability performance measurement based on Maqasid al-Shari'ah, as well as the concrete contribution of Islamic financial instruments to climate finance, remains limited. Conceptually, this study affirms that Sustainable Islamic Finance has the potential to become a global ethical financial paradigm capable of integrating Shari'ah values with economic, social, and environmental sustainability objectives.
Copyright (c) 2026 Citra Etika https://creativecommons.org/licenses/by-nd/4.0
The Effectiveness Of Artificial Intelligence Techniques As An Approach To Improving The Quality Of Financial Reporting In The Iraqi Banking Sector
This study aims to investigate the impact of artificial intelligence (AI) technologies on the quality of accounting data by evaluating improvements in accuracy, processing time, and reliability after implementing AI in accounting processes. Statistical analysis was conducted using a questionnaire distributed to 179 respondents in branches of private banks in Babylon Governorate. T-tests and analysis of variance (ANOVA) were performed to measure statistical differences between data before and after AI implementation. Multiple regression analysis was also used to examine the relationship between data quality and independent variables. The results showed a significant improvement in the quality of accounting data after AI implementation, with increased data accuracy and reliability, as well as a decrease in processing time. Regression analysis also demonstrated that processing time directly affects data reliability, with statistical significance. These results indicate that the application of AI in accounting effectively contributes to improving the quality of accounting data, reducing operational errors, and increasing financial efficiency. One of the most important findings of the research is the reduction in financial data processing time through the adoption of intelligent automation, which contributes to faster financial decision-making and enhanced regulatory compliance. The statistical model also indicates that there are other variables that may affect the quality of the data, such as the size of the data, the experience of the accountants, and the accounting regulations that govern the use of artificial intelligence.
Copyright (c) 2025 Rafid K. Nsaif Al-Obaidi https://creativecommons.org/licenses/by-nd/4.0
An Empirical Analysis of Remittances, Foreign Direct Investment and Sovereign Debt on Economic Growth in Nigeria
This study investigated the effects of remittances (REM), foreign direct investment (FDI), and sovereign debt (DEBT) on economic development (GDP) in Nigeria from 1990 to 2023. The objectives are to examine the long- and short-run impacts of REM, FDI, and DEBT on GDP, determine the direction of causality among these variables, and provide policy recommendations for sustainable economic growth. Descriptive statistics show that remittances averaged 5.41% of GDP, FDI 2.76%, and sovereign debt 35.82%, highlighting varying contributions to economic performance. Stationarity tests confirm mixed integration, validating the use of the ARDL bounds testing approach. The ARDL cointegration test reveals a long-run equilibrium relationship among the variables. Long-run ARDL results indicate that a 1% increase in remittances and FDI leads to approximately 0.31% and 0.22% increases in GDP, respectively, while a 1% increase in sovereign debt reduces GDP by about 0.18%. Short-run Error Correction Model results show that remittances and FDI contribute 0.12% and 0.09% to GDP growth per 1% change, respectively, with an ECM coefficient of -0.641, suggesting 64% of disequilibrium is corrected annually. Granger causality analysis confirms unidirectional causality from REM and FDI to GDP. The study concludes that remittances and FDI are significant growth drivers, whereas excessive debt hampers long-term development. Policy recommendations include optimizing remittance utilization, attracting productive FDI, and ensuring prudent debt management.
Copyright (c) 2025 Anthony Oyamendan https://creativecommons.org/licenses/by-nd/4.0
Corporate Sustainability And Working Capital Management Efficiency In Emerging Markets: Evidence From Listed Firms In Nigeria
Corporate sustainability, previously viewed through environmental, social, and governance (ESG) lenses, is now integral to strategic and financial performance. This study investigates the impact of corporate sustainability on the working capital management efficiency (WCME) of listed companies in Nigeria. Drawing on stakeholder theory and resource-based theory, the study conceptualizes corporate sustainability in a composite perspective and assesses its impact on WCME. The empirical analysis utilizes panel data from listed non-financial firms (2014 – 2024). The findings revealed that corporate sustainability performance exerts an adverse and statistically noteworthy effect on both the cash conversion cycle (CCC) and the WCME score. The findings have recommendations for policymakers, corporate managers, and investors, highlighting the need for firms to develop strategies that facilitate efficient working capital management while pursuing sustainability. The policymakers and firm managers must maintain this balance, to ensure sustained operational performance and the overall financial health of the firms.
Copyright (c) 2025 Fatima Imika Mbah, Johnson Kolawole Olowookere, Adebayo Olagunju, Titilayo Moroomoke Oladejo https://creativecommons.org/licenses/by-nd/4.0
Integrating Disaster Accounting, Climate Change Disclosure, And Climate Justice: Towards A Unified Framework For Sustainability Reporting
Climate change and disasters pose growing challenges for businesses and societies. Accounting plays a key role in capturing these risks and advancing fair and sustainable responses. This study investigates how disaster accounting, climate change disclosure, and climate justice are integrated into global accounting practices. The study draws on secondary data from sustainability reports of multinational corporations and international standards such as the GRI, IFRS, and TCFD. Structured content analysis and descriptive statistics were applied to evaluate disclosure patterns across industries and regions. Findings show that climate change accounting is becoming relatively standardized. In contrast, disaster-related reporting is fragmented, and climate justice is largely absent from disclosures. Significant sectoral and regional differences were observed. Energy and manufacturing firms, and corporations in developed regions, reported at higher levels. Firms in developing economies disclosed selectively or minimally. Correlation and regression analyses confirm that industry type and geographical context strongly influence disclosure depth. The results highlight uneven global progress in embedding sustainability into accounting, with climate justice as the weakest dimension despite its importance for vulnerable communities. Harmonization of standards is urgently required to improve comparability, credibility, and equity in reporting. The study recommends that international standard setters integrate disaster accounting and climate justice into unified frameworks, that developing countries receive capacity-building support, and that governments enforce mandatory sustainability disclosures. By framing disasters and climate change through justice, accounting can help build resilience, strengthen accountability, and support sustainable development worldwide
Copyright (c) 2025 Anthony Oyamendan, Babatunde Afolabi, Egunlusi Femi Bamidele https://creativecommons.org/licenses/by-nd/4.0
Effect Of Digital Taxation On Revenue Generation: The Mediating Role Of Taxpayer Awareness
This study examines how taxpayer awareness mediates the relationship between digital taxation and revenue generation in Nigeria. PLS Structural Equation Modelling (SEM) was used to analyze data from tax practitioners and economists to assess the impact of mechanisms of digital taxation on public revenue outcomes. The results indicate that computerized tax law negatively and significantly affects taxpayer awareness and revenue collection, implying that rigid or poorly explained tax law reduces tax engagement and budget performance. In addition, digital tax rates have a positive and significant impact on both revenue collection and taxpayer awareness, suggesting that open and well-structured digital tax regimes increase compliance and revenue. Taxpayer awareness is also having a positive and significant impact on revenue collection. In addition, the indirect impact of digital tax rates on revenue realization via awareness is negative, whereas the mediated impact of digital tax policies is significantly positive. The study concludes that transparent digital tax policies and high public awareness are key to improving Nigeria's digital tax revenue performance and recommends reforms to sustain this momentum.
Copyright (c) 2025 Bojuwon, Akomolafe, Omolade, Bosede, Moronke https://creativecommons.org/licenses/by-nd/4.0
Tax Avoidance In Healthcare Sector Companies: An Analysis Of Sales Growth, Capital Intensity, and The Moderating Role Of Institutional Ownership
This study aims to analyze the effect of sales growth and capital intensity on tax avoidance, with institutional ownership as a moderating variable, in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with a descriptive-associative design. Secondary data were obtained from company financial statements, with a total of 39 observations selected using purposive sampling. The analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 13 software. The findings reveal that sales growth and capital intensity have no significant effect on tax avoidance. Furthermore, institutional ownership does not moderate the relationship between sales growth or capital intensity and tax avoidance. This study offers insights for regulators to improve fiscal oversight in the healthcare sector. This study contributes to the literature on tax governance and provides practical implications for regulators to strengthen fiscal oversight policies.
Copyright (c) 2025 Anggitha Wiguna Putri, Muhammad Syahrudin, Laras Angelia Nirwana Sari https://creativecommons.org/licenses/by-nd/4.0
Driving Factors Of Intellectual Capital In A Literature Review
This research is in the form of a literature review in the field of financial accounting which aims to determine what factors are influenced by intellectual capital and how the research results are. This research employs a qualitative method utilizing a literature approach via a literature review. Where the articles studied were 43 articles sourced from emerald.com, elseiver.com, springer.com, googleschoolar.com and other websites by filtering research titles and using the keyword "Intellectual Capital" from 2019 to 2023. The results of the study indicate that intellectual capital and its components have a positive and significant influence on financial and company performance/efficiency, in addition to company innovation, financial reporting, entrepreneurial interest and technology and a small part on other factors such as competitiveness, informal economy, cost audits, strategic alliances, management control systems, business strategies, corporate governance, knowledge generation equity capital costs and scientific papers. And for further studies the author suggests factors that influence intellectual capital which are equipped with country studies.
Copyright (c) 2025 Kasir Kasir https://creativecommons.org/licenses/by-nd/4.0
Disparity Analysis Of Foreign And Domestic Investment Realization In West Bandung Regency 2024
This study aims to analyze the disparity in the realization of Foreign Direct Investment (FDI) and Domestic Direct Investment (DDI) across subdistricts in West Bandung Regency in 2024. Investment plays a vital role in supporting regional economic development; however, its distribution tends to be uneven, potentially widening interregional development gaps. This research uses a quantitative descriptive approach, employing secondary data sourced from regional investment reports. To measure investment disparity, the Lorenz Curve is applied, providing a visual representation of inequality in investment distribution among subdistricts. The analysis reveals a notable disparity in both FDI and DDI realization, with investment concentrated in specific subdistricts that possess better infrastructure, accessibility, and economic facilities. These findings highlight the urgency for more inclusive and regionally balanced investment policies to reduce spatial inequality and promote equitable development in West Bandung Regency.
Copyright (c) 2025 Journal of Accounting Inaba https://creativecommons.org/licenses/by-nd/4.0
The Quality of Internal Audit Implementation is Affected By The Competence And Objectivity of Internal Auditor at PT Sarana Panca Nusantara
The Competence and Objectivity of Internal Auditors play a critical role in supporting the advancement and effectiveness of an organization. Auditor competence enables the execution of audit activities in a more effective and efficient manner, thereby contributing positively to the organization’s overall performance. This study aims to examine the extent to which Competence influences the Quality of Internal Audit Implementation, to assess the impact of Objectivity on audit to assess how objectivity affects audit quality, and to evaluate the combined effect of Competence and Objectivity on the overall Quality of Internal Audit Implementation. The research method used is quantitative descriptive with data collection techniques through the distribution of questionnaires with a sample size of 41 people. Data analysis was carried out using multiple regression tests, determination coefficient tests and hypothesis tests. The findings of the study indicate that Auditor Competence has a significant effect on the Quality of Internal Audit Implementation. Similarly, internal auditor objectivity also exerts a significant influence on audit quality. Furthermore, both Competence and Objectivity collectively contribute to the effectiveness and Quality of Internal Audit Implementation. The implications of the research for those being audited use common and easy-to-understand language so as not to cause misinterpretation.
quality of internal audit implementation
Information Technology Adoption And Operational Performance In State Tax Administration: Evidence From Osun State, Nigeria
The modernization of tax administration through information technology (IT) has become critical for improving the operational performance of tax authorities globally. Many States Internal Revenue Services have been encountering challenges on adoption and implementation of information technologies in tax processes, collections and compliance, due to its complexities, weak tax legislation and enforcement, which in turn reduce the operational performance of state revenue agencies. Given these issues, this study examines the role of IT adoption in enhancing the operational performance in the Osun State Tax Administration. The study population comprised 528 staff of Osun State Internal Revenue Service (OIRS), and using Taro Yamane's formula, a sample size of 228 was determined. Data was collected through a structured questionnaire and analyzed using Covariance-Based Structural Equation Modeling (CB-SEM). The study’s path coefficient result of 0.913 showed a strong and statistically significant positive relationship between Information Technology and operational performance. The study concludes that the adoption of modern IT solutions is crucial to the effectiveness of tax administration in Osun State. It demonstrates that investments in technology not only improve internal operational processes but also build public trust and compliance among taxpayers. The study recommends that OIRS and similar revenue agencies in Nigeria enhance operational performance and ensure sustainable revenue growth by investing in robust digital infrastructure and cybersecurity frameworks to safeguard taxpayer data; promoting taxpayer education to boost digital literacy and engagement; and strengthening strategic partnerships with technology providers alongside regular capacity-building initiatives for staff.
The Impact Of Profitability Ratios On The Timeliness Of Financial Reporting
Information delays will have a negative impact on the company, because the information in the financial statements contains good news and bad news that can influence investment decisions. The purpose of this study was to determine how the influence of the Profitability Ratio on the Timeliness of Financial Reporting in Companies Listed on the Indonesia Stock Exchange for the 2018-2022 Period. The method used in this research is quantitative using associative descriptive research. The sampling technique used in this study used purposive sampling technique. Samples in the study obtained through sample selection criteria obtained 9 manufacturing companies with a total of 45 samples. The data source obtained from this research is secondary using financial reports from 9 companies according to the sampling criteria from 2018 to 2022. Logistic Regression Analysis was used in this study. The results showed that ROA, ROE had no partial or simultaneous effect on the timeliness of reporting financial statements in manufacturing companies listed on the IDX for the period 2018 to 2022.
Copyright (c) 2024 Journal of Accounting Inaba https://creativecommons.org/licenses/by-nd/4.0
Liquidity In Its Influence On Tax Aggressiveness
Indonesia is a developing country with rapid economic growth. One of the biggest sources of state revenue today is tax. Many cases of tax aggressiveness have occurred in Indonesia, even to the detriment of the state with a fantastic amount of money. This study aims to examine the effect of liquidity, measured using the current ratio (CR), on tax aggressiveness, measured using the effective tax rate (ETR). The research method used is quantitative with an associative descriptive analysis approach. The population consists of 78 consumer goods industry manufacturing companies, with a research sample of 23 companies and a total of 92 data points. The data analysis technique used is panel data regression analysis with estimation through the Random Effect Model (REM), tested using Eviews 12 software. The results showed that the level of liquidity does not have a significant effect on tax aggressiveness, this is evidenced based on the hypothesis test that has been carried out
Factors Effecting Holding Period Of Construction Material Company Stocks In Indonesia
This study aims to examine the influence of bid-ask spread, market value, stock price, and return variance on the holding period. The research employs a quantitative method. The data used is secondary data sourced from the financial reports of construction material companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2022. Data collection was conducted using a purposive sampling method, resulting in a selected sample of 144. This study was tested using panel data regression analysis techniques. The result shows the p-values for market value, stock price, and return variance are each below the significant level of 0.05, indicating that these variables have a statistically significant impact on the holding period of stocks. Both market value and return variance show a negative relationship with the holding period. Additionally, the F-Statistic value exceeds the critical value from the F-distribution (f-table), suggesting that bid ask spread, market value, stock price, and return variance collectively have a significant influence on the holding period of company stocks.
The Impact Of Tax Avoidance On Firm Value
Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
Trend Analysis Of Financial Statements For Evaluating PT BNI Life Insurance’s Performance
Financial reports can provide an overview of the company's performance in each period from year to year. The purpose of this research is to evaluate the financial performance of PT BNI Life Insurance using trend analysis techniques in the statement of financial position and income statement. The research method used in this study is a descriptive method with a quantitative approach, in which the author collects data in the form of a balance sheet financial position report. Data collection techniques used are documentation and literature study. The results of this study indicate that there are fluctuating developments in the balance sheet financial statements and profit and loss, in the balance sheet from 2017 to 2021 shows an increase in company performance, while in the income statement from 2017 there is a significant decrease in 2018 and subsequently fluctuating experienced increases and decreases in performance from 2019 to 2021 even though in 2020 and 2021 the company's performance has shown improvement. In conclusion, using trend analysis it can be predicted that the postal value of the coming year will experience the same fluctuating developments as in previous years.
Analysis of Value Added Tax Payment and Reporting Calculation for Self-Building Activities
VAT on SBA is one of the roots of government revenue. In PMK No. 61/PMK.03/2022 that the action of constructing the latest building or expansion of the previous building, and not currently carrying out business/work activities is carried out for individuals/entities, the results are used by themselves or by other parties. The purpose of this observation is to find out how to calculate, deposit, and report VAT SBA with a descriptive method. The results showed that the research process on PPN SBA was carried out in 3 (three) terms. The calculation of the tax payable for SBA VAT is in line with the provisions of the tax law, namely the VAT rate of 11% multiplied by the DPP. The DPP is 20% of all costs paid during construction and does not include land prices. However, there is a difference in the calculation in determining the DPP caused by the difference in the price of building materials and building area. Deposits are made via the Perception Bank using Billing that has been created through the e-billing by requiring SSE. Deposited on January 28, so it is subject to administrative sanctions in the form of interest. Reporting is automatic at the time of deposit by obtaining proof of deposit in the form of NTPN
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022
The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022.
Cognitive Behavior Effects, Charismatic Attraction, Achievement of The Eligibility To The Convection of Sales Volume In The Moment of Choosing
Sales volume is the number of units of the final result achieved by the company from the sale of products during a certain period. Sales are said to be an activity aimed at finding buyers and giving confidence to customers with the products offered, one of the factors that affect sales is the condition and ability of the seller, market conditions, capital, company organizational conditions and other factors. The research method used is descriptive and verification method, the data used is primary data with 71 respondents, the sampling technique uses purposive sampling method using the Slovin formula, the results of the t test (partial) x1 cognitive behaviors has no effect on sales volume, x2 charismatic appeal affects sales volume, x3 budget realization affects sales volume, while the f test (simultaneous) together there is an influence on sales volume.
The Influence of Total Assets Turnover, Return on Assets and Debt To Equity Ratio on Stock Prices Moderated By Firm Size In Transportation And Logistics Companies Listed On The Indonesia Stock Exchange In 2019 – 2023
The study aims to determine the impact of TATO, ROA, and DER on Stock Prices, with Firm Size as a moderating. This research used secondary data acquired from the official website of the Indonesia Stock Exchange, www.idx.co.id. This research used quantitative methods, namely descriptive and verification methodologies. The study's population consisted of 32 Transportation Companies that were listed on the Indonesia Stock Exchange between 2019 and 2023. This research used a non-probability selection method called purposive sampling to choose 6 organizations as samples. The data were analyzed using the IBM SPSS 26 software. The study's findings demonstrated that the TATO, ROA, and DER variables had a favorable influence on stock prices. Firm Size as a moderating had a distinct impact on each variable. The size of the firm did not have a moderating effect on the effects of TATO on stock prices. The impact of ROA on stock prices is enhanced by the size of the firm. The impact of the DER on Stock Prices is weakened by the size of the firm. The impact of TATO, ROA, and DER on stock prices was enhanced by the size of the firm. This finding implies that the Firm Size cannot moderate the relationship between TATO and stock price. Future research can replace Firm Size with PER as a moderating variable, to determine its effect on Stock Price. So that comparative results can be obtained to be useful for the development of science and the economy in Indonesia
Regional Decentralization of Purwakarta 2018-2022: Effectiveness And Growth Of Local Original Income
The government provides financial assistance to regions in the form of intergovernmental transfers from the State Budget (APBN) to support decentralisation policies, used to finance regional needs, such as infrastructure development and public services. The aim is to improve the welfare of the local population and enhance local autonomy in decision-making, financial management, and reduce fiscal disparities between the central and local governments, as well as between different regions. The central government delegates sources of financial revenue to the regions to be managed effectively and efficiently, including through regional own-source revenues (PAD), to support regional autonomy and fund its tasks and functions. This qualitative research aims to test and analyse: (1) The effect of local own-source revenue (PAD) effectiveness on fiscal decentralisation in the region. (2) The effect of local own-source revenue (PAD) growth on fiscal decentralisation in the regions. (3) The effect of effectiveness and growth of local own-source revenue (PAD) on fiscal decentralisation in the region. The object of research is the PAD Realisation Report of Purwakarta Regency from 2018 to 2022. The sample consists of five reports, namely the PAD report for the 2018-2022 period. There are three points from the results of this study: (1) PAD effectiveness has no significant influence on fiscal decentralisation in the region (significance value 0.216 > 0.05); (2) PAD growth has no significant influence on fiscal decentralisation, (significance value 0.216 > 0.05); PAD effectiveness and growth have no significant influence on fiscal decentralisation, (significance value 0.385 > 0.05).
Copyright (c) 2024 Journal of Accounting INABA (JAI) https://creativecommons.org/licenses/by-nd/4.0
Factors That Influence Companies in Tax Avoidance
The purpose of this study is to demonstrate how the bonus system, business size, and foreign ownership affect the effective tax rate for manufacturing companies listed on the Indonesian Stock Exchange between 2014 and 2021. This study employed a quantitative methodology that included a descriptive and verification approach. Secondary data are the ones that are used. Research from libraries and documentation from the Indonesian Stock Exchange's official website are used in the data collection process. Out of 40 firms, data was gathered for 7 Manufacturing firms using the Non-Probability Sampling approach. Partial testing research results indicate that while company size influences tax avoidance, the bonus structure and foreign ownership have little effect on tax avoidance. A coefficient of determination (R square) of 24.4% indicates that, for experiments conducted concurrently, the bonus method, firm size, and foreign ownership all have an impact on tax avoidance
Copyright (c) 2023 Journal of Accounting INABA (JAI) https://creativecommons.org/licenses/by-nd/4.0
Audit Opinion Impact On Auditor Switching In Indonesian Stock Exchange Manufacturing Firms Period 2018-2022
This study investigates the impact of audit opinion on auditor switching within the manufacturing sector of companies listed on the Indonesia Stock Exchange from 2018 to 2022. Employing a quantitative descriptive approach, secondary data extracted from annual reports constitutes the research material. Logistic regression analysis serves as the data analysis model. The findings indicate that, according to statistical tests, audit opinion does not exhibit a significant partial effect on auditor switching among manufacturing sector companies listed on the Indonesia Stock Exchange during the specified period
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya
The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Receivables Accounting Information System
Tax Avoidance in Influencing The Firm Value
The purpose of this study is to determine how tax avoidance affects the value of coal mining companies listed on the Indonesian stock exchange from 2018–2022. Associative descriptive research is the quantitative methodology employed in this study. Purposive sampling was the method of sampling that was employed in this study. The sample in the research obtained through the sample selection criteria was 10 companies with a total of 50 samples. The data source obtained from this research is secondary using financial reports from 10 companies according to sampling criteria from 2018 to 2022. The study's findings demonstrate that tax evasion significantly and negatively affects a company's worth. The tax avoidance variable has a value of 0.238 > 0.05 according to the results of hypothesis testing based on probability values, indicating that this independent variable has no discernible impact on the company value of coal mining companies listed on the Indonesian stock exchange in 2018–2022
Predictors Of Capital Expenditures in Regency/City Regional Government in West Java Province 2017-2022
This research aims to analyze the influence of Regional Original Income, Budget Surplus, and Profit-Sharing Funds on Capital Expenditures. Capital expenditure is important for regional governments to improve the welfare of their people because it has objectives related to public services, one of which is to obtain fixed assets such as equipment, buildings, infrastructure, and other fixed assets. Things that influence the absorption of capital expenditure effectively or not can be seen from the Budget Realization Report. This research method is quantitative research with a descriptive and verification approach. Based on the research results, it was found that (1) Regional Original Income has an influence but is not significant on Capital Expenditures (2) Budget Surplus does not have a significant influence on Capital Expenditures (3) Profit-Sharing Funds do not have a significant influence on Capital Expenditures. The implication of this finding is that these three factors do not significantly influence Capital Expenditures. However, it should be noted that the influence of Regional Original Income on Capital Expenditures still needs to be researched further to ascertain whether this influence is truly insignificant or only occurs in certain cases.
EFFECT OF BUSINESS RISK, COMPANY SIZE, SALES GROWTH, AND TOTAL ASET TURNOVER AGAINST DEBT TO EQUITY RATIO
The purpose of this study is to determine the effect of business risk, company size, and sales growth Total Asset Turnover Against Debt to Equity Ratio. The method used in this research is a quantitative method with a descriptive and verification approach. The data analysis technique used in this study is the classical assumption, multiple linear regression test, person correlation coefficient test (product moment), test the coefficient of determination (R2), and hypothesis testing both partially (t test) and simultaneously (f test) using the help of the SPSS version 25 program. Based on the research results show that in testing the hypothesis (t test) the results are: (1) Business Risk (DOL) has a significant effect on Debt to Equity Ratio. (2) Company size has no significant effect on Debt to Equity Ratio. (3) Company growth has a significant effect on Debt to Equity Ratio. (4) Total Asset Turn Over has a significant effect on Debt to Equity Ratio. (5) Business Risk, Company Size, Sales Growth, and Total Asset Turn Over provide a simultaneous (together) effect on Debt to Equity Ratio.(6)
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