Journal of Accounting Science and Technology
Journal of Accounting Science and Technology (JAST) is an internationally oriented, peer-reviewed academic journal published biannually (March and September) by the Master of Accounting Program, Postgraduate School, Universitas Muhammadiyah Tangerang, Indonesia. JAST serves as a credible platform for the dissemination of high-quality research, conceptual developments, and critical reviews in the domains of accounting, information systems, and financial technology. The journal welcomes original scholarly contributions that advance theoretical understanding, empirical inquiry, and practical applications in all areas of accounting science and technology, including but not limited to financial accounting, management accounting, auditing, accounting information systems, sustainability accounting, and the integration of emerging technologies such as artificial intelligence, blockchain, and big data analytics in accounting practices. Committed to academic rigor and relevance, JAST publishes research articles, theoretical frameworks, teaching innovations, and critical literature reviews that contribute to the global discourse on accounting and financial technology. The journal aims to bridge the gap between academia and professional practice by fostering a multidisciplinary approach and encouraging contributions from researchers, practitioners, and policymakers worldwide.
Risk Management Strategy in Fraud Prevention
This study aims to determine risk management strategies in fraud prevention. The methodology in this study is a literature study through a qualitative approach with deductive and inductive process analysis. Secondary data sources consist of relevant previous scientific research works. The findings from the results of the discussion, that in every organizational activity there will always be uncertainty that is synonymous with risk including the risk of fraud, so that management has the responsibility to manage the risks that will be faced. Risk management and internal control contribute to the implementation of good governance, especially in increasing the success of achieving organizational goals. An effective fraud prevention strategy is to carry out a thorough risk assessment process. Fraud risk assessment (FRA) procedures are required to distinguish and evaluate the risk of gaps in the achievement of organizational goals. An iterative cyclical change process is also needed to identify and assess the risks of these gaps. Assessment of fraud risk is an effective tool for fraud prevention, because this tool can increase competence in finding, detecting and preventing fraud.
Hak Cipta (c) 2026 Journal of Accounting Science and Technology
The Influence of Financial Performance on Company Value in Cigarette Companies Listed on the IDX in 2020
This study aims to examine the effect of financial performance on firm value. The dependent variable in this study is firm value while the independent variables are obtained from Current Ratio, Debt to Equity and Return on Equity. This study uses secondary data derived from the financial reports of cigarette companies listed on the Indonesian Stock Exchange in 2018-2020 with a total of 5 observations of this research company to conduct this research testing using Assumption Tests and hypothesis tests with the SPSS 24 application. The results of the analysis can be explained that simultaneous and partial tests do not have a significant effect on firm value. Keywords: Company Value, Current Ratio, Debt to Equity and Return on Equity.
Drivers of Corporate Tax Avoidance: The Moderating Role of Sales Growth
This study aims to examine the effect of profitability, asset structure, liquidity and sales growth on the capital structure of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange (1DX). The research time period used was 5 years, 2017-2021. The population of this study includes manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique used purposive sampling. Based on the predetermined criteria, 10 companies were obtained from manufacturing companies in the food and beverage sub-sector. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data regression analysis using Eviews software version 12.0. The panel data regression model used is the Random Effect Model. In this study, the dependent variable is tax avoidance (Y) and the independent variable is transfer pricing (X1), thin capitalization (X2), capital intensity (X3) and sales growth as moderating (Z). The results of his research indicate that the independent variables (transfer pricing, thin capitalization and capital intensity) have a simultaneous effect on the dependent variable on tax avoidance. Partially the transfer pricing and thin capitalization has a positive effect, while capital intensity have no effect on the tax avoidance
Corporate Governance, Capital Structure, and Firm Value: Does Firm Size Matter?
This study examines the influence of managerial ownership, capital structure, and audit committee characteristics on firm value, with firm size acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange over a recent multi-year period. A quantitative research approach is employed using secondary data derived from corporate financial reports and related disclosures. Panel data analysis is applied to evaluate the direct effects of corporate governance and financial structure on firm value, while moderation analysis is used to assess whether firm size strengthens or weakens these relationships. The findings reveal that managerial ownership and capital structure do not have a significant effect on firm value within the observed firms. In contrast, the audit committee demonstrates a positive influence on firm value, indicating the importance of effective oversight in enhancing corporate performance and investor confidence. The results also indicate that firm size does not strengthen the relationship between managerial ownership and firm value or between capital structure and firm value. However, firm size strengthens the relationship between the audit committee and firm value, suggesting that larger firms benefit more from effective governance mechanisms. These findings highlight the role of governance quality in shaping firm value and emphasize that the effectiveness of governance structures may vary depending on the scale of the firm. Â Keywords: Firm Value; Managerial Ownership; Capital Structure; Audit Committee; Firm Size; Corporate Governance
Factors Affecting Audit Delay On Companies In Indonesia
Audit delay that occurs in companies in Indonesia can be minimized by knowing the factors that influence audit delay in companies in Indonesia. The purpose of this study is to empirically examine the effect of independent variables on the dependent variable. The dependent variable used is audit delay, and the independent variables used are profitability, solvency, audit committee, size of public accounting firm, company size, company age, ownership concentration, and size of the board of directors. This research data comes from the financial statements of non-financial companies listed in the Indonesia Stock Exchange (IDX) during 2015-2018. The sample in this study was obtained by the purposive sampling method. The final sample chosen was 189 companies. The hypothesis of this study was tested using multiple regression analysis. The results of this study for the variables of profitability, solvency, ownership concentration, and the size of the board of directors stated that they have no influence on audit delay. In addition, the results of this study differ from the variable size of the public accounting firm size which states that it has a positive effect on audit delay. However, audit committee, company size, and company age variables indicate that it has a negative effect on audit delay. Â Keywords: Audit Delay, Audit Committee, Size of Public Accounting Firm, Company Size, Company Age
Artificial Intelligence in the Accountancy Profession in Uganda
Introduction: There is a myth that Accountancy is one of the professions that could become extinct by 2023, due to the onset of Artificial Intelligence (AI). There is anxiety among accountancy professionals in developing countries like Uganda. Consequently, there is need for more and more research to address knowledge gaps. Research Purpose: To provide a study on AI usage, adoption and experiences among professional accountants in Uganda. The accountancy profession has traditionally been commended for its excellency in financial reporting. However, in the past decade, professional accountants have been challenged to graduate towards strategic thinking and trusted business advisors. The advent of AI had rendered the transition even more urgent as anxiety looms about potential job losses among accountants. Research Method: Â A mixed research approach whereby key informant interviews supplement the quantitative primary data gathered through survey. The responses were triangulated with studies conducted in other jurisdictions and the myriad of articles that have been published regarding AI opportunities and threats. A survey questionnaire was dispatched to about 500 respondents via SurveyMonkey® Findings and Discussion: Among the 162 people who responded, only 45 (24%) indicated that their organizations were already utilizing AI. The respondents that had not yet adopted AI cited lack of a robust internet connectivity, lack of AI skills, non-existent technology, AI governance policies, human capital and low financial budgets among the bottlenecks they face if they are to embrace AI. Top three areas in accounting where AI was being used (i) accounting and financial reporting (ii) writing business proposals (iii) client communication and support. The primary reasons for adopting AI (i) improving accuracy and efficiency (ii) staying competitive in the market place (iii) enhancing client service. For those that had adopted AI, the top three challenges they currently faced (i) lack of expertise and skills (ii) high implementation costs (iii) resistance to change from management and staff. 78% of the respondents believe that AI has had a positive impact on their workforce while 10% complain that AI has a negative impact. 47% plan to increase AI investment in next 1-3 years while 41% consider to decrease the spend or do not wish to invest at all. Conclusion: ICPAU can partner with the ISACA Kampala Chapter whose mandate is to help businesses and IT leaders to maximize value and manage risks related to information and technology. ISACA helps business and IT leaders maximize value and manage risk related to information and technology. An annual joint seminar would help blend accountancy and technology, and AI will be at the centre of the discussions. Panellists can be sourced from both ICPAU and ISACA members and practical experiences can be shared, including failures and success stories. Keywords: Artificial Intelligence, Accountancy, Emerging Technology
The Effect Of Fiscal Loss Compensation, Deferred Tax Liabilities, And Company Size On Tax Avoidance
This research explores the influence of fiscal loss compensation, deferred tax expense, and firm size on tax avoidance within property and real estate companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study concentrates on firms in this sector that met specific sampling criteria, resulting in a selected group of companies as the research sample. The analysis is based on secondary data drawn from publicly available annual financial statements. To examine the relationships among the variables, a regression approach using panel data was applied. The findings reveal that fiscal loss compensation is positively associated with higher levels of tax avoidance, indicating that firms tend to exploit loss carryforwards to reduce their tax obligations. Deferred tax expense also demonstrates a meaningful connection with tax avoidance, suggesting that temporary differences in tax reporting can create opportunities for companies to manage their tax burden. Furthermore, the size of the firm shows a significant influence on the extent of tax avoidance practices, as larger companies often have more resources and flexibility to engage in tax planning strategies. Overall, the results highlight that these three factors collectively shape corporate tax avoidance behavior. The outcomes of this study align with the perspective of agency theory, which explains that the divergence of interests between company managers and shareholders may encourage managers to engage in tax avoidance practices aimed at reducing tax liabilities and increasing profitability
Hak Cipta (c) 2025 Journal of Accounting Science and Technology
The Influence of Independent Boards of Commissioners, Institutional Ownership, and Capital Intensity on Tax Avoidance
The study aims to examine the influence of independent commissioners, institutional ownership, and capital intensity on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange in the period 2020–2023. The research population consists of all manufacturing firms listed within this timeframe, with the sample selected using a purposive sampling approach. A total of 58 companies were analyzed to provide empirical insights into corporate governance and financial practices related to taxation. The analysis demonstrates that independent commissioners play a crucial role in reducing tax avoidance, as effective oversight strengthens compliance and minimizes aggressive tax behavior. Institutional ownership is also found to decrease tax avoidance, highlighting the monitoring role of institutional investors in ensuring transparent managerial decision-making. In contrast, capital intensity shows a positive relationship with tax avoidance, suggesting that firms with higher levels of fixed assets tend to optimize depreciation policies as part of their tax planning strategies. Overall, the findings contribute to a deeper understanding of how governance structures and asset composition affect corporate tax practices in emerging markets, while also offering practical implications for regulators, investors, and corporate managers seeking to strengthen accountability and compliance.
Dr. Dirvi Surya Abbas.,SE.,M.Ak.,CBV.,CIBA.,CTA.,ACPA
The Financial Trade-Offs of Corporate Social Responsibility: A Simultaneous Equation Approach in the Nigerian Context
This paper examines the bidirectional relationship between corporate social responsibility (CSR) and non-financial firms’ performance in an emerging economy using Nigerian non-financial firms from 2010 to 2022. Since CSR has been shown to have mixed evidence on profitability and there is little research in resource constrained environments, this study seeks to clarify how CSR influences profitability (return on assets) and vice versa. To deal with endogeneity and heterogeneity, the study uses the System Generalized Method of Moments (System GMM) to estimate the simultaneous equation model. The result of a negative effect of CSR disclosure on firm profits implies that substantial costs of CSR imposed on firms that may decrease short term returns. In addition, lower profitability forces firms to increase CSR efforts, perhaps as a strategic response to increase reputation and stakeholder support. The results of this study imply that CSR engagement largely entails financial trade off characterized by short term cost and future reputational upside; the relevance in this context is in that CSR is not really backed by regulation as in the case of Nigeria. This study provides a valuable contribution to the CSR-profitability dynamics in an emerging market context with insights that are actionable for managers, policymakers and investors on the terrain of CSR in financially constrained settings.
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Food And Beverages Yang Terdaftar di Bursa Efek Indonesia
Penelitian ini bertujuan mengetahui pengaruh profitabilitas dan solvabilitas terhadap nilai perusahaan sub sektor food and beverages yang terdaftar di Bursa Efek Indonesia secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan yang telah di audit dan dilaporkan kepada BEI. Penelitian ini menggunakan EVIEWSÂ 13. Populasi pada penelitian ini adalah 50 perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Sampel penelitian ini adalah Perusahaan yang memenuhi kriteria yaitu 15 perusahaan food and beverages. Penelitian ini menggunakan uji deskriptif statistik, uji penentuan model terbaik, uji asumsi klasik, analisis regresi linear, analisis kofisien determinasi, uji hipotesis. Hasil penelitian menunjukan bahwa: 1). Profitabilitas (X1) berpengaruh positif dan signifikan terhadap nilai perusahaan; 2). Solvabilitas (X2) tidak berpengaruh positif terhadap nilai perusahaan; 3). Profitabilitas dan solvabilitas berpengaruh positif terhadap nilai perusahaan.
Hak Cipta (c) 2024 Journal of Accounting Science and Technology
Determinan Positive Accounting Theory, Tunneling Incentive And Tax To Transfer Pricing
This research was conducted on mining companies listed on the Indonesian Stock Exchange for the 2019-2023 period. The research aims to determine the influence Positive Accounting Theory, Tunneling Incentive and Tax to Transfer Pricing In Mining Companies Listed on the Indonesian Stock Exchange for the 2019-2023 Period. The data collection method uses purposive sampling. Based on the specified criteria, 7 companies were obtained. The type of data used is secondary data obtained from each company's website. The analysis method used is panel data regression. Based on research results: There is no influence Positive Accounting Theory to Transfer Pricing. There is influence Tunneling Incentive on Transfer Pricing. There is influence Tax To Transfer Pricing. This research is expected to provide benefits for accounting in the implementation of tax and financial accounting learning. This research is also expected to provide a contribution in the form of understanding for business actors in making decisions Transfer pricing in Multinational companies. Keywords: Positive Accounting Theory, Tunneling Incentive, Tax, Transfer Pricing
Implementation Of The Bapenda One Handle (Bsg) Application On Regional Taxpayer Regulation Activities Based On Population Incident Number (Nik) In Bapenda Of Tegal District
Digital transformation in tax administration is a strategic step in increasing the efficiency and transparency of regional tax management. This research analyzes the implementation of the Bapenda Satu Grip (BSG) application in data collection activities for regional taxpayers based on Population Identification Numbers (NIK) in Tegal Regency. The research method used is a case study with a qualitative approach, involving observation, interviews and documentation. The research results show that the BSG application increases the accuracy of taxpayer data, speeds up the verification process, and reduces recording errors. However, obstacles in implementation are still found, such as limited technological infrastructure, low digital literacy of officers, and resistance to changing manual systems to digital. To overcome this obstacle, it is recommended to increase digital infrastructure, intensive training for tax officers, as well as outreach to the public regarding the benefits of digitalization of taxation. With continuous improvement, the BSG application has the potential to become a model for implementing technology-based taxation systems at the regional level. Keywords: Regional taxes, digitalization of taxation, Population Identification Number (NIK), BSG application, Tegal Regency
Systematic Mapping Of Earning Management Topics For 2017 – 2023 Based On Bibliometric Analysis
This research uses bibliometric analysis to produce a comprehensive mapping of Profit Management research. This research examines changes in citations, publication trends, author collaborations, trending titles, trending author keywords, trending abstracts, countries, dominating factors, research developments, and future research on Profit Management papers from the Scopus index for the year 2017 - 2023. This research uses bibliometric analysis methods. The research sample used was 1,035 articles with the keyword "Profit Management". The articles used are sourced from Scopus indexed journals for 2017-2024, with the help of Publish or Perish (PoP). This bibliometric analysis uses VOSviewer (VV). The year with the most citations, according to statistics, was 2017, with 1,440 citations. Jennings Mayo-Wilson, Larissa are the authors with the most networks/collaborations, as many as 85. The term "earnings management" is the keyword most commonly used in earnings management articles. Ten countries linked earnings management to this research: Vietnam, China, Ethiopia, Pakistan, Thailand, Malaysia, Tanzania and Bangladesh. Co-occurrence network visualization explains the network or relationship from one term to another in research in the field of earnings management for the 2017-2023 period. While the visual overlay represents keywords indicating the year of publication, the density visualization indicates research on a topic that is still very broad to study. These findings also indicate that it is important to recognize the approaches and theories behind the development of Economic Performance to determine the gradual nature of the aspects involved in it. Â Keywords: Bibliometrics; Profit management; Digital Library; Scopus
Improving The Integrity Of Soes: Governance Study On The Level Of Fraud In The Company Listed On The Idx (2020-2023)
This study aims to analyze the influence of corporate governance, represented by the number of audit committees, the proportion of independent commissioners, and the number of internal board meetings, on the level of fraud in state-owned enterprises (BUMN) during the period of 2020–2023. The research method used is a literature study with a quantitative descriptive approach using secondary data as the data source. The data obtained from BUMN companies listed on the Indonesia Stock Exchange (IDX) is processed and analyzed using Stata software. The results show that the number of audit committees and the number of internal board meetings can reduce the level of fraud, but their impact is not significant. On the other hand, the proportion of independent commissioners tends to increase the level of fraud, although this effect is also not significant. This study emphasizes the importance of companies improving the quality and competence of the audit committee and independent commissioners to perform their oversight roles more effectively. Additionally, corporate financial reporting needs to be enhanced to achieve transparency and accountability in reducing the potential for fraud. Furthermore, the government, as a regulator, must tighten corporate governance requirements and encourage the implementation of technologies, such as digital fraud detection, to improve internal oversight systems and minimize fraud risks. Â Keywords: Corporate Governance, Audit Committee, Independent Commissioners, Internal Board Meetings, Fraud, Transparency, Accountability
Mapping Systematic Topic Intellectual Capital for 2019-2024 Based on Analysis Bibliometrics
Study This use analysis bibliometrics For produce mapping study Intellectual Capital in a way comprehensive. Study This study change quote, trend publication, collaboration writer, title trend, say key writer trend, abstract trend, country, factor Which dominate, development study, And study period front on paper Intellectual Capital from index Scopus with range year 2019-2024. Study This use method analysis bibliometrics. Sample study Which used as much 1,145 article with say key “Intellectual Captialâ€. Article Which used sourced from journal indexed Scopus year 2019-2024, with help Publish or Perish (PoP). Analysis bibliometrics This use VOSviewer (VV). Year with quote the most according to statistics is year 2022, with 563 quote. . The term 'Intellectual Capital ' become say key Which most Lots used in article This. Regarding publication trends, articles in 2024 show a smaller number than other years, namely only 145 journals. Article Intellectual Capital. Four country hook Not quite enough Answer Social Company with study This: 1) Taiwan, 2) China, and 3) Pakistan. Visualization network co-occurrence explain network or connection from one term to another in research in the field of Intellectual Capital for the 2019-2024 period. The visual overlay represents keywords indicating the year of publication, while the density visualization signifies study on something topic Which Still very wide For studied. Findings This Also show that important For recognize approach And theory in come back development Intellectual Capital For determine characteristic gradually from aspects that involved in inside Keywords: Bibilometrics, intellectual capital, Scopus, Digital Library,
Dr. Dirvi Surya Abbas, SE., M.Ak.,CBV.,CIBA.,CTA.,ACPA
Topik Pemetaan Sistematis Penghindaran Pajak : Berdasarkan Analisis Bibliometrik 2019-2023
Penelitian ini menggunakan analisis bibliometrik untuk menghasilkan pemetaan komprehensif penelitian tax avoidance. Penelitian ini meneliti perubahan sitasi, tren publikasi, kolaborasi penulis, judul tren, kata kunci penulis tren, abstrak tren, negara, faktor dominasi, pengembangan penelitian, dan penelitian masa depan dalam makalah penghindaran pajak dari indeks scopus 2019-2023. database pertama dibangun menggunakan program publish or perish (PoP) dalam pencarian bibliografi. Tahun dengan kutipan terbanyak, menurut statistik, adalah 2021, dengan 297 kutipan. Mengenai tren publikasi, sebagian besar makalah diterbitkan pada tahun 2019, dengan 56 Publikasi. Ada 3 negara yang menghubungkan tax avoidance ke dalam penelitian ada Vietnam, Germany dan Cina. Visualisasi jaringan secara co-occurrence, menjelaskan jaringan atau hubungan dari satu istilah ke istilah lainnya dalam penelitian di bidang tax avoidance pada periode 2019 – 2023. Overlay visual mewakili kata kunci yang menunjukkan tahun penerbitan. Visualisasi kepadatan merupakan penelitian tentang topik yang masih sangat luas untuk dipelajari
Topik Pemetaan Agresivitas Pajak : Berdasarkan Analisis Bibliometrik 2019 – 2023
Penelitian ini menggunakan analisis bibliometrik untuk menghasilkan pemetaan komprehensif penelitian Tax Aggressiveness. Penelitian ini meneliti perubahan sitasi, tren publikasi, kolaborasi penulis, tren judul, kata kunci, penulis, abstrak, negara, faktor dominasi, pengembangan penelitian, dan penelitian masa depan dalam makalah tax aggressiveness dari indeks scopus 2019-2023. Database pertama dibuat menggunakan program publish or perish (PoP) dalam pencarian bibliografi. Menurut data tahun dengan kutipan terbanyak adalah 2023, dengan 104 kutipan. Berdasarkan tren publikasi penilitian terbanyak diterbitkan pada tahun 2023, dengan 27 Publikasi. Selanjutnya terdapat 3 negara yang menghubungkan tax aggressiveness ke dalam penelitian yaitu Indonesia, China, dan India. Tax Aggressiveness atau Penghindaran pajak yang dilakukan dengan cara legal dan ilegal. Cara legal yaitu dengan perencanaan pajak dan penghindaran pajak, sedangkan cara ilegal yaitu dengan penggelapan pajak. Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak. Hasil Pengujian secara simultan dan parsial menunjukkan bahwa variabel Leverage dan Profitabilitas berpengaruh terhadap agresivitas pajak. Leverage berhubungan negatif dan tidak berpengaruh signifikan terhadap agresivitas pajak sedangkan profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak. Visualisasi jaringan secara co-occurrence, menjelaskan jaringan atau hubungan dari satu istilah ke istilah lainnya dalam penelitian di bidang tax aggressiveness pada periode 2019 – 2023. Overlay visual mewakili kata kunci yang menunjukkan tahun penerbitan. Visualisasi kepadatan merupakan penelitian tentang topik yang masih sangat luas untuk dipelajari. Kata Kunci : Bibliometrik, Tax Aggressiveness, Digital Library, Scopus, Tax Avoidance
Analisis Fraud Hexagon Theory Terhadap Kecurangan Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi (Studi Empiris Terhadap Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2020-2023)
This study's overarching objective is to identify, for IDX-listed food and beverage firms operating in the years 2020–2023, the relationship between fraudulent financial reporting and fraud hexagon theory, controlling for audit quality. Companies listed on the IDX in the food and beverage sub-sector in 2020–2023 make up the research population. A method known as purposive sampling is used in the sampling process. This investigation included 28 different firms as a sample. Secondary data culled from the Indonesian Stock Exchange's and individual companies' official websites constitute the data type in question. Eviews 13 panel data regression analysis is the data analysis approach employed. This study's findings reveal that: 1) industry-specific factors and external pressures have an impact on financial report fraud; 2) The impact of financial goals on financial statement fraud might be reduced by high-quality audits. Keywords: fraud hexagon theory, external pressure, nature of industry, audit quality, financial targets, financial statement fraud
Topik Pemetaan Sistematis Tax Revenue : Berdasarkan Analisis Bibliometrik Tahun 2019-2023
Penelitian mengenai penerimaan pajak (tax revenue) memiliki peran penting dalam memahami dinamika dan perkembangan kebijakan fiskal di berbagai negara. Penerimaan pajak merupakan sumber utama pendapatan pemerintah yang digunakan untuk membiayai berbagai program dan layanan publik. Oleh karena itu, pemahaman yang mendalam mengenai penelitian terkait penerimaan pajak sangat penting untuk mendukung kebijakan yang efektif dan berkelanjutan. Literatur mengenai topik ini semakin banyak, belum ada studi yang secara komprehensif memetakan perkembangan penelitian tersebut menggunakan analisis bibliometrik. Analisis bibliometrik adalah metode yang memungkinkan peneliti untuk mengevaluasi dan memvisualisasikan tren penelitian melalui analisis kuantitatif terhadap metadata dari publikasi ilmiah. Teknik ini dapat memberikan wawasan yang berharga mengenai pola sitasi, kolaborasi antar penulis, tren kata kunci, dan distribusi geografis dari penelitian yang telah dilakukan. Penelitian ini meneliti perubahan sitasi, tren publikasi, kolaborasi penulis, judul tren, kata kunci penulis tren, abstrak tren, negara, faktor dominasi, pengembangan penelitian, dan penelitian masa depan dalam makalah Penerimaan Pajak dari indeks scopus 2019-2023. Data base pertama dibangun menggunakan program publish or perish (PoP) dalam pencarian bibliografi. Tahun dengan kutipan terbanyak, menurut statistik, adalah 2023, dengan 101 kutipan. Mengenai tren publikasi, Penelitian ini menggunakan analisis bibliometrik untuk menghasilkan pemetaan komprehensif penelitian tax revenue. Penelitian ini meneliti perubahan sitasi, tren publikasi, kolaborasi penulis, judul tren, kata kunci penulis tren, abstrak tren, negara, faktor dominasi, pengembangan penelitian, dan penelitian masa depan dalam makalah Penerimaan Pajak dari indeks scopus 2019-2023. Data base pertama dibangun menggunakan program publish or perish (PoP) dalam pencarian bibliografi. Tahun dengan kutipan terbanyak, menurut statistik, adalah 2023, dengan 101 kutipan. Mengenai tren publikasi, sebagian besar makalah diterbitkan pada tahun 2022, dengan 96. Nonso john, okoye, and eluyela, damilola felix dengan 332 saluran, istilah Tax Revenue' adalah kata kunci yang paling umum digunakan dalam artikel perpajakan. Ada 7 negara yang menghubungkan Penerimaan Pajak ke dalam penelitian ada Togo, India, China, Nigeria, Czech republic, Mexico, Ukraine. Visualisasi jaringan secara co-occurrence, menjelaskan jaringan atau hubungan dari satu istilah ke istilah lainnya dalam penelitian di bidang tax rvenue pada periode 2019 – 2023. Overlay visual mewakili kata kunci yang menunjukkan tahun penerbitan. Visualisasi kepadatan merupakan penelitian tentang topik yang masih sangat luas untuk dipelajari. Keywords: Bibliometrik, Tax Revenue, Digital Library, Scopus
Dr. Dirvi Surya Abbas, SE., M.Ak.,CBV.,CIBA
Sinergi Antara Tata Kelola Perusahaan Dan Pertumbuhan Bisnis Terhadap Kinerja Keuangan (Studi Kasus Perusahaan BUMN Nonkeuangan di Bursa Efek Indonesia)
Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan pertumbuhan perusahaan terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan sampel sebanyak 20 perusahaan non-keuangan yang terdaftar di BEI selama periode 2018 hingga 2022, dengan pendekatan deskriptif kuantitatif dan analisis regresi linier berganda menggunakan aplikasi Stata. Hasil penelitian menunjukkan bahwa Dewan Komisaris Independen berpengaruh positif tetapi tidak signifikan terhadap Return on Equity (ROE), sedangkan Komite Audit dan pertumbuhan perusahaan berpengaruh negatif tetapi tidak signifikan. Kontribusi penelitian ini adalah memberikan wawasan empiris tentang pengaruh GCG terhadap kinerja keuangan pada perusahaan non-keuangan, khususnya yang terdaftar di BEI, yang selama ini kurang menjadi fokus dalam penelitian terdahulu. Novelty penelitian ini terletak pada pendekatan unik yang menyoroti sektor non-keuangan, di mana sebagian besar penelitian terdahulu lebih menitikberatkan pada sektor perbankan atau keuangan. Selain itu, penelitian ini juga memfokuskan pada periode waktu lima tahun, memberikan gambaran yang lebih dinamis dan kontekstual terhadap perubahan dalam pengelolaan GCG dan pertumbuhan perusahaan. Dengan demikian, penelitian ini menawarkan perspektif baru mengenai dampak GCG dalam industri yang kurang terpapar dan memberikan bukti empiris dalam konteks ekonomi Indonesia. Implikasi praktis dari penelitian ini adalah bahwa perusahaan perlu mengevaluasi efektivitas Dewan Komisaris Independen dan Komite Audit dalam menjaga kinerja keuangan serta mempertimbangkan pengelolaan GCG yang lebih strategis dan menyeluruh untuk meningkatkan kinerja keuangan di masa mendatang. Keywords: Good Corporate Governance, pertumbuhan perusahaan, kinerja keuangan
Pengaruh Perencanaan Pajak, Ukuran Persusahaan dan Kepemilikan Manajerial Terhadap Nilai Dengan Transparansi Perusahaan Sebagai Variabel Moderasi
Penelitian ini dilakukan guna mendapatkan bukti empiris pengaruh perencanaan pajak, Ukuran Perusahaan dan kepemilikan manajerial terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan perusahaan Manufaktur sub sektor industri barang konsumsi yang terdaftar pada BEI pada tahun 2017-2021. Alat analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Penelitian ini menggunakan sampel yang memenuhi kriteria berjumlah 6 sampel perusahaan dengan pengamatan populasi berjumlah 31 dan menggunakan metode purposive sampling. Hasil dari penelitian ini 1) Perencanaan pajak berpengaruh tidak berpengaruh terhadap Nilai perusahaan, 2) Kepemilikan manajerial berpengaruh tidak berpengaruh terhadap nilai perusahaan, 3) Ukuran Perusahaan berpengaruh positif terhadap nilai perusahaan, 4) transparansi sebagai moderasi tidak bepengaruh terhadap variabel perencanaan pajak dan kepemilikan manajerial, tetapi memperlemah ukuran perusahaan
Mengungkap Dinamika Dewan Komisaris: Menguji Karakteristik Dewan Komisaris Terhadap Kinerja Perusahaan
The board of commissioners has an important and significant role in the Good Corporate Governance mechanism with all the dynamics it has. The board of commissioners plays an important role in monitoring the company's operations, which has implications for increasing the value of the company itself. This research aims to analyze the influence of the characteristics of the board of commissioners on market performance in state-owned companies listed on the Indonesia Stock Exchange in the 2018-2022 period. Using panel data regression analysis, the results obtained are that the number of independent commissioners, the number of members of the board of commissioners, and the frequency of board meetings commissioners do not have a significant effect on company performancAte (Tobin's Q), while the educational qualifications in economics of members of the board of commissioners and the average age of the board of commissioners have a significant effect on Tobin's Q. The findings of this research can be used as material for improving and evaluating Good Corporate Governance mechanisms for stakeholders / shareholders, especially in the aspect of the board of commissioners as a consideration for assessing a company
Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Corporate Social Responsibility Terhadap Audit Report LAG dengan Kepemilikan Saham Asing Sebagai Variabel Moderasi
This study aims to analyze the effect of Company Size, Institutional Ownership, Corporate Social Responsibility on the disclosure of Audit Report Lag with foreign share ownership as a moderation variable. This research was conducted to fill the gap in problems where the results of previous studies showed inconsistent results. The study was conducted in a manufacturing company in the food and beverage industry sector listed on the Indonesia Stock Exchange in the period 2017 - 2021. The data used in this study is secondary data in the form of financial statements and Corporate Social Responsibility reports listed in the annual report and published by each company through the Indonesia Stock Exchange website which can be accessed at the https://www.idx.co.id address. The research method used is quantitative associative with a total sample of 30 units. From the results of the study, institutional ownership affects audit report lag. The size of the company, corporate social responsibility has no effect on audit report lag. Foreign shareholdings can moderate the effect of institutional ownership on audit report lag. And Foreign shareholdings cannot moderate the influence of company size, and CSR on audit report lag
Kejahatan Kecurangan Keuangan Dalam Pengelolaan Dana Desa : Sebuah Cerita di Indonesia
Tujuan dari tulisan ini adalah untuk mengidentifikasi faktor-faktor penyebab kejahatan kecurangan keuangan dalam pengelolaan dana desa di Indonesia dan memberikan rekomendasi untuk mengurangi kejahatan tersebut. Desain/metodologi/pendekatan tulisan ini, digunakan data sekunder seperti laporan penelitian, artikel jurnal, artikel majalah, dan berita online terkait kasus kejahatan kecurangan keuangan dalam pengelolaan dana desa di Indonesia. Analisis permasalahan dilakukan dengan menggunakan pendekatan Fraud Diamond. Hasil temuan menunjukkan bahwa faktor kunci penyebab kecurangan dana desa melibatkan tekanan, peluang, rasionalisasi, dan kapabilitas. Kecurangan ini mencakup proyek fiktif, laporan keuangan palsu, dan penyalahgunaan kekuasaan. Gaji rendah, lingkungan kerja yang tidak kondusif, dan kurangnya pengawasan memperkuat tindakan kecurangan. Keunikan dari tulisan ini terletak pada pembahasan faktor-faktor penyebab kecurangan keuangan dalam pengelolaan dana desa di Indonesia
Analisis Perbandingan Kinerja Keuangan dengan Menggunakan Pendekatan Metode Rasio Keuangan dan Economic Value Added pada PT. Mayora Indah, Tbk Periode Tahun 2015 – 2019
Tujuan dari penelitian ini adalah untuk mengetahui kinerja keuangan dengan menggunakan metode analisis laporan keuangan dan metode economic value added. Penelitian ini adalah penelitian komparatif dengan pendekatan kuantitatif. Sampel pada penelitian ini adalah PT Mayora Indah Tbk periode 2015-2019. Data yang digunakan adalah data sekunder berupa laporan keuangan yang diterbitkan oleh perusahaan setiap tahun. Hasil penelitian ini menunjukkan bahwa PT Mayora Indah Tbk sama-sama menghasilkan kinerja keuangan yang baik. Jika dilihat dari metode analisis laporan keuangan, maupun economic value added (EVA), setiap tahunnya, PT Mayora Indah memiliki rasio keuangan yang dinilai baik. Serta PT Mayora Indah menghasilkan nilai tambah setiap tahunnya, yang dapat dinilai bahwa kinerja keuangan perusahaan baik setiap tahunnya
Risiko Pasar dan Risiko Kredit dalam menilai Profitabilitas Bank Umum yang terdaftar di OJK periode 2017-2021
Penelitian ini bertujuan untuk mengetahui pengaruh secara simultan maupun parsial antara risiko pasar dan risiko kredit terhadap profitabilitas pada bank umum yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021. Sampel pada penelitian ini yaitu 28 Perusahaan perbankan. Teknik pengambilan sampel yang digunakan yaitu purposive sampling. Metode analisis yang digunakan yaitu analisis regresi data panel dengan menggunakan program eviews 9. Hasil penelitian yaitu secara simultan risiko pasar dan risiko kredit terhadap profitabilitas bank umum yang terdaftar di Otoritas Jasa Keuangan periode 2017-2021. Secara parsial hasil penelitian pada variabel risiko pasar Â berpengaruh positif terhadap profitabilitas pada Bank Umum yang terdaftar di OJK periode 2017-2021 dan Secara parsial hasil penelitian variabel risiko kredit Â berpengaruh negatif terhadap profitabilitas Â pada Bank Umum yang terdaftar di OJK periode 2017-2021 Â Keywords: risiko pasar , risiko kredit dan profitabilitas
Hak Cipta (c) 2023 Journal of Accounting Science and Technology
Pengaruh TATO, Laba Operasi dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Transportasi
Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh Total Asset Turnover Ratio (TATO), laba operasi dan ukuran perusahaan terhadap financial distress ada perusahaan sektor transportasi yang terdaftar di bursa efek indonesia periode 2015-2019. Nilai - nilai yang diuji dalam skripsi ini menggunakan formula rasio keuangan logaritna dan analisis regresi. Hasil penelitian menunjukkan, Total Aset Turn Over (TATO) tidak berpengaruh terhadap financial distress. Total Aset Turn Over (TATO) mempunyai nilai signifikansi sebesar 0,132 > 0,05 dan koefisien regeresi sebesar Â Â -1,153 dengan arah negatif. Total Aset Turn Over (TATO) yang tidak berpengaruh artinya apabila perusahaan memiliki penjualan yang sangat lambat dapat mengakibatkan kerugian dalam perusahaan, laba operasi berpengaruh signifikan terhadap financial distress. Laba operasi mempunyai nilai signifikansi sebesar 0,012 < 0,05 dan koefisien regeresi sebesar 0.486 dengan arah positif dan ukuran perusahaan berpengaruh signifikan terhadap financial distress. Ukuran perusahaan mempunyai nilai signifikansi sebesar 0,034 < 0,05 dan koefisien regeresi sebesar 0.352 dengan arah positif. Â Â Kata Kunci : Financial Distress, Total Asset Turnover Ratio (TATO), Laba Operasi, Ukuran Perusahaan
Pengaruh Gender Diversity, Kepemilikan Institusional Dan Dewan Komisaris Independen Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Dengan Agresivitas Pajak Sebagai Pemoderasi
Penelitian ini untuk mengetahui pengaruh Gender Diversity, Kepemilikan Institusional dan Dewan Komisaris Independen terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan dengan Agresivitas Pajak sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif, sampel penelitian berjumlah 10 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling yaitu teknik penelitian sampel dengan pertimbangan tertentu menggunakan software eviews 12. Metode penelitian yang dipakai dalam analisis ini adalah uji chow, uji hausman dan uji lagrange multiplier dengan model yang terpilih yaitu common effect model. Hasil penelitian menunjukan bahwa 1.) Gender Diversity berpengaruh pada Pengungkapann Tanggung Jawab Sosial Perusahaan, 2.) Kepemilikan Institusional tidak berpengaruh terhadap Pengungkapann Tanggung Jawab Sosial Perusahaan, 3.) Dewan Komisaris Independen berpengaruh terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan, 4.) Agresivitas Pajak dapat memoderasi pengaruh Gender Diversity terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan, 5.) Agresivitas Pajak tidak dapat memoderasi pengaruh Kepemilikan Institusional terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan, 6.) Agresivitas Pajak tidak dapat memoderasi pengaruh Dewan Komisaris Independen terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan. Keywords: Gender Diversity, Kepemilikan Institusional, Dewan Komisaris Independen, Agresivitas Pajak, Pengungkapan Tanggung Jawab Sosial Perusahaan
Pengaruh Profitabilitas, Likuiditas, Solvabilitas, Dan Aktivitas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022)
Penelitian ini bertujuan untuk mengetahui pengaruh antara profitabilitas, likuiditas, solvabilitas, dan aktivitas terhadap nilai perusahaan dan juga menganalisis ukuran perusahaan dapat atau tidak dalam moderasi pengaruh profitabilitas, likuiditas, solvabilitas, dan aktivitas terhadap nilai perusahaan pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 s/d 2022. Teknik pengambilan sampel menggunakan purposive sampling sehingga didapat sampel 38 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah moderated regression analysis (MRA) dengan software SmartPLS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh dan signifikan terhadap nilai perusahaan, sedangkan likuiditas, solvabilitas, dan aktivitas tidak berpengaruh terhadap nilai perusahaan. kemudian, ukuran perusahaan mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak mampu memoderasi pengaruh likuiditas, solvabilitas, dan aktivitas terhadap nilai perusahaan. Keywords: Profitabilitas, Likuiditas, Solvabilitas, Aktivitas, Nilai Perusahaan, Ukuran Perusahaan
Kebijakan Dividen: Apakah Leverage dan Profitabilitas Mempengaruhinya?
Penelitian ini bertujuan untuk menguji pengaruh Leverage dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai variable intervening. Metodologi penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia periode 2018-2022, dengan sampel sebesar 21 perusahaan. Analisis data untuk pengujian hipotesis menggunakan Structural Equation Model – Partial Least Square dengan bantuan software SmartPLS Ver.3.2.9. Hasil penelitian menunjukkan bahwa Leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan. Profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan. Leverage berpengaruh negatif dan signifikan terhadap kebijakan dividen. Profitabilitas berpengaruh positif dan signifikan terhadap kebijakan dividen. Kebijakan dividen mampu memediasi leverage dan profitabilitas terhadap nilai perusahaan. Keywords: leverage, profitabilitas, nilai perusahaan, dan kebijakan dividen