Business, Management & Accounting Journal (BISMA)
Journal Title : Business, Management & Accounting Journal Initials : BISMA Frequency : March, July, & November ISSN Online : 3046-7845 ISSN Print : 3047-2261 Chief Editor : Erik Nugraha DOI Prefix : 10.70550/bisma Publisher : BacaDulu Publisher Citation Analysis : Google Scholar; Dimension;
Bridging the Urban Transport Paradox: Transit-Oriented Development and the Integrated Low-Carbon Mobility Framework (ILCMF) for Metropolitan Jabodetabek
The transportation sector is one of the largest contributors to global carbon emissions and represents a major challenge in the urban decarbonization agenda. In Indonesia, transportation accounts for approximately 27% of total national emissions, with the Greater Jakarta (Jabodetabek) metropolitan area being the highest contributor due to high daily mobility, urban sprawl, and governance fragmentation. This study aims to analyze the role of Transit-Oriented Development (TOD) as a systemic strategy in supporting the transition toward low-carbon mobility and to develop a conceptual model called the Integrated Low-Carbon Mobility Framework (ILCMF). The study identifies four key dimensions in the decarbonization of transportation — environmental, institutional, technological, and social — that interact to shape a sustainable urban mobility system. The findings reveal that the success of low-carbon mobility transformation depends on cross-sectoral policy integration, the electrification of public transport, and community participation in mobility behavior change. The ILCMF provides an integrative framework for metropolitan transportation policymaking that is efficient, inclusive, and aligned with Indonesia’s Net Zero Emission 2060 target.
Copyright (c) 2025 Business, Management & Accounting Journal (BISMA) https://creativecommons.org/licenses/by-sa/4.0
The Role of Human Resources to Improve the Optimization of e-Procurement Implementation in PT Pertamina Trans Kontinental's Ship Operations
This study aims to analyze and evaluate the implementation of the e-procurement system in the operations of PT Pertamina Trans Kontinental (PT PTK) vessels, as well as the role of human resources (HR) in optimizing the application of this system. The research also explores the factors that influence the success of e-procurement implementation, both from the internal side of the company, such as good management and HR management, and from the external side, including supporting technological infrastructure and policies. This study uses a qualitative method with a descriptive approach and NVivo 12 software for data analysis. The research duration was 3 (three) months through interviews with informants consisting of the Procurement Manager, ICT Manager, Vessel Procurement and Operations Coordinator, SmartGEP Manager, and six HR employees involved in the implementation and management of the e-procurement system, totaling 10 participants, this research delves into the various challenges and solutions in implementing e-procurement in the vessel operations of PT PTK. The analysis results show that the implementation of e-procurement has increased efficiency, transparency, and accountability in the procurement of goods and services. However, there are still challenges related to HR adaptation and technological infrastructure. This research contributes to the development of e-procurement theory, particularly in the maritime industry context, and provides practical recommendations to enhance HR capacity in managing a more effective and sustainable e-procurement system.
Strategic Entrepreneurship in the Digital Economy: Opportunities and Challenges for SMEs
This study aims to analyze how strategic entrepreneurship enables small and medium enterprises (SMEs) to leverage opportunities and overcome challenges in the digital economy. Using a quantitative research approach, data were collected from 250 SME owners and managers across digitally engaged sectors such as e-commerce, creative industries, and food and beverage businesses. Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed to examine the relationships among digital opportunities, digital challenges, strategic entrepreneurship, and SME performance. The results reveal that digital opportunities have a significant positive influence on strategic entrepreneurship, while digital challenges exert a negative but manageable impact. Moreover, strategic entrepreneurship demonstrates a strong positive effect on SME performance, resilience, and sustainability, and mediates the relationship between digital economy factors and business outcomes. These results imply that SMEs can achieve superior performance and long-term competitiveness through strategic entrepreneurial behavior that aligns innovation, resource orchestration, and opportunity recognition within digital transformation efforts. The novelty of this study lies in integrating the dual role of opportunities and challenges in the digital economy with strategic entrepreneurship as a mediating mechanism that fosters sustainable growth among SMEs.
Company Bankruptcy Prediction Analysis: The Altman Z"-Score Method
The purpose of this study is to analyze the effect of the ratio of Working Capital to Total Asset, Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability on bankruptcy predictions. The sample used was ten companies obtained by purposive sampling method from State-Owned Enterprises in the infrastructure service sector listed on the Indonesia Stock Exchange during the 2021-2023 period. This study is a quantitative research using the logistic regression estimation method processed using the Statistical Package for Social Sciences 30 software. The results of the study using the Wald Test found that Working Capital to Total Asset had a significant negative effect on bankruptcy prediction, while Retained Earnings to Total Asset, Earnings Before Interest and Tax to Total Asset, and Market Value of Equity to Book Value of Liability had no significant influence on bankruptcy prediction. Inaddition, the results of the Omnibus Test of Model Coefficients mentioned that all independent variables simultaneously have a significant effect on bankruptcy prediction.
Evaluating Sharia-Based Marketing Strategies and Their Effect on Purchase Intention in Higher Education Enterprises
This study aims to analyze the influence of the sharia marketing mix on consumer purchase intention. The sharia marketing mix not only adopts conventional marketing principles but also emphasizes Islamic values based on honesty, justice, and blessings. A quantitative approach was employed by distributing questionnaires to consumers of products and services, and the collected data were analyzed using multiple regression to examine the effects of product, price, promotion, and distribution variables from a sharia perspective. The findings reveal that all sharia marketing mix variables have a positive and significant effect on consumer purchase intention, with sharia promotion identified as the most dominant factor. These results indicate that the implementation of sharia-compliant marketing strategies can enhance consumer trust, loyalty, and purchasing tendencies. This study is expected to provide practical contributions to the development of more effective sharia marketing strategies to remain competitive in the modern business era.
The Influence of Profitability, Transfer Pricing, Capital Intensity, Independent Commissioners, and Audit Committee on Tax Avoidance (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019 – 2024)
This study aims to examine and analyze the effect of profitability, transfer pricing, capital intensity, independent commissioners, and the audit committee on tax avoidance on manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. This is a quantitative research study. The population for this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2024. The sample was determined using a purposive sampling method, resulting in 34 companies that met the specified criteria. The study utilized secondary data sourced from the Indonesia Stock Exchange website. Data processing and analysis were conducted using Eviews 13, with a panel data regression model as the analytical method. The results show that profitability has no effect on tax avoidance, transfer pricing has no effect on tax avoidance, capital intensity has an effect on tax avoidance, independent commissioners have no effect on tax avoidance, and the audit committee has no effect on tax avoidance.
Examining The Mediating Role of Tax Avoidance in the Determinants of Earnings Management in Manufacture Listed Companies
This study examines the effect of managerial ownership, transfer pricing, and company size on earnings management, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during 2020-2023. This research uses a quantitative approach with a causal-comparative design. The purposive sampling method was used to select 42 companies, resulting in 168 company-year observations. The data were analyzed using panel data regression with Random Effect Model (REM) based on Chow, Hausman, and LM tests. The results show that only transfer pricing has a significant and positive effect on earnings management, while managerial ownership and firm size do not show a significant effect. In addition, tax avoidance significantly strengthens the relationship between transfer pricing and earnings management but weakens the relationship between managerial ownership and firm size. These results imply that firms tend to manipulate earnings through strategic transfer pricing, especially if accompanied by aggressive tax avoidance. The novelty of this study lies in integrating tax avoidance as a mediating factor in the agency theory framework to explain earnings management practices in emerging markets such as Indonesia.
Comparative Analysis of Green Accounting, Intellectual Capital and Leverage on Profitability (Empirical study on mining sector companies listed on the Indonesia and Malaysia Stock Exchanges 2018-2023)
This research aims to see and analyze the comparison of green accounting, intellectual capital and leverage on profitability. The population in this research is all mining companies listed on the Indonesia and Malaysia Stock Exchanges for the 2018-2023 period. The sampling technique in this research is a purposive sampling technique by determining several sampling criteria, so that 120 Indonesian companies and 102 Malaysian companies were used as samples in this research. The data analysis technique used in this research is Multiple Linear Regression with the help of SPSS Version 26. The results of this research are that there are differences in profitability, green accounting, intellectual capital in Indonesia and Malaysia. Meanwhile, there is no difference in leverage in Indonesia and Malaysia. Then Green Accounting and Intellectual Capital have a positive influence on profitability. Meanwhile, Leverage has no effect on profitability.
Determinant of Tax Avoidance with Company Size as a Moderating Variable: Empirical Study in Indonesia
This study aims to investigate and analyze the impact of environmental, social, and governance (ESG) performance, institutional ownership, and foreign ownership on tax avoidance practices. In addition, this study also examines how company size acts as a variable that moderates the relationship. Using a quantitative approach, this study uses data from 21 purposively selected publicly listed manufacturing companies during the 2019-2023 period. Panel data linear regression analysis and moderation regression analysis were used in data processing. The research findings show that ESG performance, institutional ownership, and foreign ownership have a significant influence on tax avoidance in listed manufacturing companies during the 2019-2023 period. Furthermore, this study reveals that firm size can strengthen the influence of ESG performance, institutional ownership, and foreign ownership on tax avoidance tendencies.
The Influence of Exploration Costs and Leverage on Eaarnings Management with Firm Size as a Moderating Variable
Increasing demands for transparency from stakeholders encourage financial sector companies to strengthen Sustainability Reporting Disclosure (SRD). However, variations in the level of disclosure despite uniform regulations create research gaps related to the factors that influence them. This study aims to examine the influence of board size, gender diversity, Green Financing, and Return on Assets (ROA) on SRD, as well as the role of company size as a moderator. Using a quantitative approach, this study analyzes secondary data from financial sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. Moderation regression is used to test the direct influence and interaction of variables. The results showed that board size, gender diversity, and Green Financing had a significant positive effect on SRD, while ROA had a positive but insignificant effect. Additionally, company size moderates the influence of board size, gender diversity, and Green Financing; however, it does not moderate the relationship between ROA and SRD. These findings reinforce the stakeholder theory that environmental governance and performance factors, when scaled up by the company, enhance the quality of sustainability disclosure. The novelty of the study lies in the simultaneous integration of governance, Green Financing, profitability, and the moderation of company size in industries with strict regulations.
The Effect of Leverage, Independent Commissioners, Audit Committee and Institutional Ownership on Financial Statement Integrity (Empirical Study of Infrastructure Companies Listed on the Indonesia Stock Exchange in 2020 - 2023)
This study aims to analyze and obtain empirical evidence regarding the influence of Leverage, Independent Commissionerss, Audit Committee, and Institutional Ownership on the Integrity of Financial Statements in infrastructure companies listed on the Indonesia Stock Exchange during 2020–2023. Using purposive sampling, 50 companies were selected from a population of 64. Secondary data were analyzed using descriptive statistical methods with IBM SPSS version 25. The results indicate that Leverage and Institutional Ownership have a significant negative effect on Financial Statement Integrity, while Independent Commissionerss and the Audit Committee show no significant effect.
Institutional Ownership, Firm Size, Leverage, and Profitability: The Impact on Firm Value in the Indonesian Banking Sector
This study aims to examine the effect of institutional ownership, company size, leverage, profitability on firm value. The population in this study is a banking sub-sector company listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used in this study was purposive sampling method, resulting in a sample of 42 companies over a period of 5 years, with a total of 210 data samples that met the criteria. The sampling method uses purposive sampling method. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the official website of each company. The data analysis method used is multiple linear regression analysis with the help of the IBM SPSS 25 application. The results showed that institutional ownership, company size, and profitability have no significant effect on firm value. In contrast, leverage has a negative influence on firm value. These findings provide insight for company management and investors regarding the factors that influence firm value in the banking sub-sector.
Optimizing Taxpayer Compliance: The Role of Socialization, Audits, and Sanctions with the Voluntary Disclosure Program (PPS) as a Moderating Factor (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali)
This study aims to determine the effect of socialization, audit, and tax sanctions on taxpayer compliance with the voluntary disclosure program (PPS) as a moderation variable (Survey on Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. The object used in this study is Individual Taxpayers (WPOP) registered at KPP Badung Utara Bali. This study uses quantitative research methods and uses causal research design. The data collection in this study uses primary data sourced from the distribution of questionnaires distributed directly and also through google forms to individual taxpayer respondents. The determination of the number of samples was carried out using the theory of Hair, Jr. et al. (2022) which obtained the results of 125 samples. The data analysis used in this study uses SmartPLS Version 4.0 software. The results of this study show that the influence of socialization, audits and tax sanctions has a positive and significant impact on taxpayer compliance, but the existence of the Voluntary Disclosure Program (PPS) weakens the influence of socialization and tax audits on the compliance of Individual Taxpayers, while the Voluntary Disclosure Program (PPS) strengthens the influence of tax sanctions on the compliance of Individual Taxpayers.
Beyond Tax Knowledge: Exploring the Impact of Digital Literacy and Tax Stereotypes on MSME Tax Compliance (Case Study on MSME Taxpayers in Kesambi District, Cirebon, West Java, Indonesia)
This study addresses the low level of tax compliance among MSMEs in Kesambi District, which remains a persistent issue despite existing tax policies. The phenomenon gap lies in the insufficient understanding of how tax literacy, digital literacy, and tax stereotypes influence compliance behavior. While previous studies have focused on individual aspects of tax compliance, limited research has examined the combined effect of these three variables. This research analyzes the impact of tax literacy, digital literacy, and tax stereotypes on MSME taxpayer compliance. A quantitative research method was employed, using primary data collected through structured questionnaires distributed to 125 MSME taxpayers. The data were analyzed using Partial Least Square (PLS) version 3.0, encompassing validity and reliability tests and structural model analysis. The results indicate that tax literacy does not significantly affect tax compliance, suggesting that mere knowledge of tax regulations is insufficient to drive compliance. Conversely, digital literacy significantly influences tax compliance, demonstrating the importance of digital access in facilitating tax reporting and payment. Additionally, tax stereotypes negatively impact compliance, highlighting the role of perceptions and trust in shaping taxpayer behavior. The findings provide theoretical implications by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) in tax compliance research. The study suggests improving digital literacy and addressing tax-related stereotypes can enhance voluntary tax compliance. This research contributes novelty by examining the interplay of these three factors, offering new insights for policymakers in designing more effective tax strategies.
Assessment of Government Policy Framework in India for Promoting Green Entrepreneurship
The increasing need to address climate change and promote environmental sustainability has positioned green entrepreneurship as a vital element of global economic growth. The government of India has recognized the importance of fostering a supportive environment for green businesses that emphasize sustainability while driving economic progress. In response, several government initiatives and policies have been introduced to encourage green entrepreneurship, with an emphasis on fostering innovation, minimizing environmental impact, and promoting the use of sustainable technologies. Despite these initiatives, there remains a need to evaluate how effectively these policies are reaching and benefiting green entrepreneurs. Using data from government reports and practical examples, the paper assesses the effectiveness of such policies in promoting sustainable start-ups and identifies areas for improvement. This research paper seeks to examine India's policy framework designed to support green entrepreneurship. The study concludes by highlighting gaps in the policy framework and recommending targeted interventions to enhance the green entrepreneurship ecosystem, contributing to both economic growth and environmental sustainability.
Study on the Implementation of Service Concession Assets in Infrastructure Projects in Indonesia Based on PSAP 16
This study examines the implementation of service concession assets in infrastructure projects in Indonesia, guided by the Public Sector Accounting Standard (PSAP) 16. The focus is on understanding the practical application of PSAP 16, which governs the accounting treatment of service concession arrangements, and analyzing the challenges faced by Indonesian public sector entities in applying these standards. Using a qualitative research approach, this study analyzes data from key stakeholders, including government agencies and project managers involved in infrastructure projects with service concession agreements. The findings highlight the compliance issues, operational challenges, and strategic adaptations necessary for aligning project implementation with PSAP 16 requirements. This research contributes to the literature by providing insights into the effectiveness of PSAP 16 in enhancing financial transparency and accountability in infrastructure project management. The study also offers practical recommendations for improving the adoption and implementation of PSAP 16, ensuring that service concession arrangements are accurately represented in public sector financial reporting.
Copyright (c) 2024 Business, Management & Accounting Journal (BISMA) https://creativecommons.org/licenses/by-sa/4.0
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0
The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah
This research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature.
Optimizing Corporate Social Resposibility for Enhanced Economic Resilience: An Accounting Perpective
Environmental CSR plays an urgent role in supporting the economic resilience of coastal communities, where livelihoods are deeply intertwined with natural resources. However, the full potential of CSR in these regions has not yet been optimised due to challenges in both environmental management and financial transparency. Coastal communities remain vulnerable to economic fluctuations, making it essential to understand how CSR initiatives can enhance long-term stability. This paper examines the theoretical model of Environmental CSR and financial transparency, exploring how these factors can strengthen the economic resilience of coastal communities. By integrating environmental conservation efforts with transparent financial reporting, CSR can empower communities to manage their resources sustainably and reduce dependency on external forces. This study is one of the few addressing CSR's role in coastal regions, particularly in the context of environmental sustainability and financial management. The findings are expected to provide valuable insights for both academic research and practical policy-making, offering a framework for enhancing CSR effectiveness in vulnerable areas. Ultimately, this research aims to contribute to sustainable economic development and community resilience, with a specific focus on coastal regions.
The Effect of Return on Asset, Debt to Equity Ratio, and Current Ratio Towards The Value of Companies Implementing ESG on The Indonesia Stock Exchange in 2023: ESG Risk Rating as a Moderating Variable
This study aims to determine and analyze the effect of Return On Asset, Debt To Equity Ratio, and Current Ratio on Firm value with ESG Risk Rating as a Moderating Variable in Companies Implementing ESG on the Indonesia Stock Exchange in 2023. This type of research is quantitative. The data used is secondary data. The sample data obtained were 79 research data from 79 companies in 2023. Data analysis techniques using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests, t-statistic tests, determination coefficient tests (R2), and subgroup moderation tests. Hypothesis testing is carried out using the SPSS 25 program. The results of the study indicate that return on assets has no effect on firm value, debt to equity ratio has a negative effect on firm value, current ratio has a negative effect on firm value, ESG risk rating cannot moderate the effect of return on assets on firm value, ESG risk rating cannot moderate the effect of debt to equity ratio on firm value, ESG risk rating cannot moderate the effect of current ratio on firm value.
Copyright (c) 2024 Business, Management & Accounting Journal (BISMA) https://creativecommons.org/licenses/by-nc-sa/4.0
The Impact of Capital Structure, Company Size, and Audit Opinions on Financial Reporting Timeliness: A Comparative Study Before and During the COVID-19 Pandemic
This study aims to analyze the effect of capital structure and company size on the timeliness of financial reporting in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2017-2021, with audit opinion as a moderating variable. This study raises the main problem related to how much influence capital structure and company size have on the timeliness of financial reporting and how audit opinion can strengthen this relationship, both before and during the COVID-19 pandemic. The research method used is quantitative with a binary logistic regression and least squares approach. Secondary data were collected from 30 companies with a total of 150 observations. The study results show that before the COVID-19 pandemic, capital structure significantly affected the timeliness of financial reporting. In contrast, company size did not show a significant effect. The audit opinion has been proven to strengthen the relationship between capital structure and reporting timeliness. However, during the pandemic, neither capital structure nor audit opinion had a significant effect, while company size remained unaffected. The implications of this study provide new insights into the importance of considering the role of audit opinion in maintaining the timeliness of financial reporting, especially in crisis conditions such as a pandemic. The novelty of this research lies in the comparative analysis between the periods before and during the COVID-19 pandemic, which reveals the dynamics of the influence of capital structure and company size on the timeliness of financial reporting.
Framing Smart City in Indonesia's New Capital: Integrating Technology, Culture, and Public Participation
The relocation of Indonesia's capital from Jakarta to East Kalimantan is a strategic initiative to address critical issues such as traffic congestion, land subsidence, and severe air pollution, highlighting the urgency of enhancing national resilience. This article examines the application of the smart city concept in developing the new Ibu Kota Negara (Nusantara Capital City/IKN), focusing on integrating information and communication technology (ICT), creativity, and community engagement in urban planning while also exploring how these elements can be adapted to IKN and how prospect theory can be leveraged to boost public acceptance. Through a literature review of global smart city implementations, the study finds that applying smart city principles in IKN can significantly improve public service efficiency, environmental sustainability, and quality of life. Prospect theory suggests that well-framed policy communication can increase public support and reduce resistance to change. This research offers valuable insights for policymakers, providing practical recommendations for effective communication strategies and highlighting the importance of adapting the smart city concept to Indonesia's unique socio-economic context to strengthen national resilience.
Financial Determinants of Corporate Value in Indonesia’s Mining Sector: Insights from the Post-COVID Era
This study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining these key financial variables' roles in determining company value. Employing a quantitative approach with descriptive and verifiable methods, the study utilizes secondary data from company annual reports, with a sample of 15 companies selected through purposive sampling, resulting in 90 observations. The analysis is conducted using multiple linear regression. The results reveal that leverage, profitability, and company size significantly influence company value, while liquidity and sales growth do not show a significant impact. These findings highlight the importance of effective leverage management and profitability enhancement in boosting company value, especially in the context of the mining sector, which is prone to external economic fluctuations. The study's implications suggest that company management should prioritize strategies that enhance profitability and manage leverage prudently, while also considering the unique challenges faced by larger companies. The novelty of this research lies in its focus on the post-pandemic period, providing new insights into the relationship between financial factors and company value during an era of economic uncertainty.
The Effect of Leverage and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023)
This study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance,
The Impact of Covid-19 on The Financial Performance of Property Companies Listed on The Indonesia Stock Exchange (IDX)
The Covid-19 pandemic is an event of increasing outbreaks of respiratory diseases in humans caused by the corona virus globally. COVID-19 first appeared in the city of Wuhan, China on December 31, 2019. The rapid spread of the Covid-19 outbreak has made the government make a number of anticipations to suppress its growth rate, including making policies, especially in the economic sector, namely implementing Social Restrictions (Physical Distancing). This research was conducted to determine whether there is a relationship between the dependent variable, namely the company's financial performance with the independent variable in the form of the impact of Covid-19 that occurs on property companies listed on the Indonesia StockExchange.This research is a type of quantitative research with the aim of examining the impact of Covid-19 on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX). The research sample was selected using the purposive sampling method as many as 53 Property Companies Listed on the Indonesia Stock Exchange for the 2019-2020 period. Data collection is carried out by Documentation techniques. In this study, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Test and Wilcoxon Signed Rank Test.
Comparative Analysis Of The Influence Of Capital Structure, Company Size, And Governance On Company Bankruptcy With Profit Quality As A Moderating Variable In The Period Before The Pandemic And During The Covid-19 Pandemic
This study uses earnings quality as a moderating variable to determine a comparative analysis of the effect of capital structure, firm size, and management on corporate bankruptcy. This quantitative study uses secondary data obtained and accessible through the website of the Indonesia Stock Exchange. The sample for this study consisted of 53 refined manufacturing companies. This study uses the purposive sampling method to select the desired sample. The analysis method of this study uses linear regression analysis and moderated regression analysis as analysis tools in Eviews 12. The results show that (1) Capital structure affects the company's bankruptcy in the phase 2015-2018, but not in the phase 2019-2022. (2) The size of the company does not affect the bankruptcy of the company in the phase 2015-2018, but it has an effect in the period 2019-2022 (3) The management, in this case, the ownership of the management, has an effect on the bankruptcy of the company also in 2015. -in phase 2018 and phase 2019-2022 (4) Institutional ownership affects the bankruptcy of the company and in the phases 2015-2018 and 2019-2022 (5) The quality of results does not affect the bankruptcy of the company in the 2015-2018 phase, but it has an effect in the 2019-2022 phase. (6) Earnings quality can slow company size to corporate bankruptcy in both phases, 2015-2018 and 2019-2022. (7) In the phase 2019-2022, the quality of the result can slow down the ownership.
The Effectiveness of Leader Negative Affection on Employees Perspective
This study investigates the effect of a leader's negative affection expression on the leader's effectiveness by mediating the type of inference. Such mediation have not been widely discussed in the previous literature. The findings of this study show that a leader's negative affection, both directly and via mediating the type of inference (motive and nature), has a negative impact on the leader's efficacy. This study provides evidence that there is a direct and indirect influence on the leader's negative affection expression and the leader's effectiveness. The results of this study are also able to confirm the research gap that there are still inconsistent results from the findings on the negative affection of leaders and their outcomes in the form of leader performance.
The Effect Of Financial Performance, Good Corporate Governance, Asset Structure, Dividend Policy On Debt Policy
This study aims to examine the effect of Financial Performance, Good Corporate Governance, Asset Structure and Dividend Policy on Debt Policy. The sample used in this study used companies incorporated in the LQ-45 index listed on the Indonesia Stock Exchange (IDX) in the period 2017 to 2022. The number of samples used was 108. The sample method used in this study was purposive sampling, while the data analysis used was regression of panel data using the SPSS program. The results of this study show that Return On Assets, Return On Equity (ROE), Institutional Ownership (IP) have a significant effect on debt policy, while Managerial Ownership (KM), asset structure (SA) and dividend payment ratio (DPR) do not have a significant effect on debt policy.
The Influence Of Corporate Governance, Financial Performance, And Company Characteristics On Sustainability Report Disclosure
This research aimed to determine the influence of Corporate Governance, Financial Performance, and Company Characteristics on Sustainability report disclosure. This research adopted a quantitative approach and used a panel data regression analysis. Additionally, secondary data was used in this study. It was taken from the Indonesia Stock Exchange, covering the period from 2017 to 2022. A total of nine mining companies were included in the sample size. The results of this study found that the variable (i) the Governance Committee variable had an influence on Sustainability report; (ii) the audit committee variable had an influence on Sustainability report; (iii) the independent board of commissioners variable had an influence on Sustainability report; (iv) profitability did not have an influence on Sustainability report; (v) leverage did not have an influence on Sustainability report; (vi) company size had an influence on Sustainability report. This research is expected to provide information to stakeholders in the mining sector regarding the factors that can influence Sustainability reports. This research is also considered significant as it focuses on the mining sector, which is crucial to Indonesia's economy.
The Effect of Income, Tax Literacy, Utilization of Tax Applications on MSME Taxpayer Compliance (Empirical Study on MSME Taxpayer Compliance Registered at KPP Pratama Pondok Aren)
This study aims to determine and analyze the Effect of Income, Tax Literacy, Tax Application Utilization on MSME Taxpayer Compliance. This research may contribute to explaining the Theory of Planned Behavior and Technology Acceptance Model. This research contribution is intended for taxpayers, especially MSME actors in fulfilling their tax obligations. As well as being an evaluation material for the government, especially at the Directorate General of Taxes in providing regulations or providing convenience for taxpayers, with the aim of improving in order to achieve the desired tax revenue target. The object used in this study is MSME Taxpayers in the Pondok Aren Pratama Tax Service Office Area. This study used quantitative research methods and used causal research design. Data collection in this study used primary data sourced from the distribution of questionnaires distributed directly and also through google form to respondents consisting of MSME owners. The determination of the number of samples was carried out using the Slovin formula and obtained the results of 100 samples and the sampling method in this study used random sampling. The data analysis used in this study used SmartPLS Version 3.0 software. The results of this study show that the effect of income, tax literacy and the use of tax applications has a positive and significant impact on the compliance of MSME taxpayers KPP Pratama Pondok Aren.