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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekuilnomi
Kennardi Tanujaya
Universitas International Batam
Economics, Econometrics & Finance

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The effect of tax planning activities and firm characteristic: Evidence from Indonesia Kennardi Tanujaya; Winda Lius
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.765

Abstract

This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023
Pengaruh Kejahatan Siber Terhadap Kinerja Organisasi Dengan Moderasi Kesadaran Keamanan Informasi Fenny Anita; Kennardi Tanujaya
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Jurnal Ekuilnomi Vol 5 No 2 Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/ekuilnomi.v5i2.743

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel kejahatan dunia maya dan kesadaran keamanan informasi terhadap kinerja organisasi serta peran kesadaran keamanan informasi dalam memoderasi hubungan kejahatan siber terhadap kinerja organisasi. Sebuah organisasi perlu mengetahui bahaya kejahatan siber terhadap kinerja perusahaan dimana peran karyawan dengan kesadaran keamanan informasi yang tinggi dapat mencegah kerugian yang timbul dari serangan siber. Penelitian ini diterapkan dengan metode survei yaitu dengan membagikan kuesioner kepada Bank Perkreditan Rakyat (BPR) yang ada di Kota Batam. Responden yang dijadikan sampel adalah karyawan atau staf-staf yang berhubungan langsung dengan kinerja dan keamanan organisasi. Teknik penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian ini menjelaskan bahwa pentingnya bagi suatu perusahaan untuk memperhatikan kesadaran keamanan dari karyawan terhadap ancaman siber, dikarenakan lemahnya kesadaran keamanan dari karyawan tersebut dapat menentukan apakah karyawan tersebut mampu bertahan dalam situasi tertentu serta akan mempengaruhi kinerja dari suatu organisasi
Co-Authors Fenny Anita Winda Lius