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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi Ilomata International Journal of Tax and Accounting Jurnal Akuntansi JURNAL LENTERA AKUNTANSI
Michael Michael
Akuntansi, Fakultas Manajemen Dan Humaniora, Universitas Pradita
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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 1 
The Effect Of Financial Ratio On Company Value With Inflation As A Moderation Variable Herman Ruslim; Michael Michael
Jurnal Akuntansi Vol. 23 No. 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i1.458

Abstract

This study empirically examines the effect of capital structure, company growth, and profitability on firm value with inflation as a moderating variable in issuers in 2012-2015. The sample of this study was 245 issuers. The research method uses the Generalized Method of Moments (GMM) method. The result of this study is indicated that partially positive and significant effect on firm value (PBV) is the capital structure variable (DAR) and profitability (ROA), while company growth (growth) partially has a negative and no significant effect on firm value. Therefore, inflation moderates the effect of the relationship of profitability on firm value. The result of Simultaneous test showed that there is a significant effect of capital structure, company growth, profitability, and inflation simultaneously on firm value. This is indicated by the result of R-squared 19.3141% which indicated that variations in company value can be explained by variable capital structure, company growth, profitability and inflation of 19.3141% and the remaining 80.6859% explained by other factors.
FAKTOR PENENTU KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA GENERASI MILENIAL DI INDONESIA Dyah Cahyasari; Michael Michael
JURNAL LENTERA AKUNTANSI Vol 8, No 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.813

Abstract

This study aims to determine the effect of tax knowledge, tax services, and tax digitization on individual taxpayer compliance (WPOP). The population used is the millennial generation who work as private employees. The sample used was 126 employees in the millennial generation category. The sampling technique uses purposive sampling with several criteria, such as: (1) Active private employees in 2019-2023, (2) Has done digital tax reporting, (3) Domiciled in the Greater Jakarta area. The type of data used is primary data, and the collection uses a questionnaire. Partially, the results of the study show that the tax knowledge variable has a negative effect on taxpayer compliance, the tax service variable has a positive effect on taxpayer compliance, while the tax digitization variable has no effect on taxpayer compliance.Keywords: Tax Service, Tax Knowledge, Tax Digitization, Tax Compliance Behavior
EARNINGS QUALITY: AN EMPIRICAL STUDY ON INFRASTRUCTURE, UTILITIES, AND TRANSPORTATION SECTOR COMPANIES Michael Michael; William Widjaja
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.4916

Abstract

This research has high urgency given the current issues in the global business environment. Today, businesses around the world are faced with pressure to improve the quality of their financial statements in the context of increasingly stringent reporting standards and changes in accounting regulations.The primary aim of this research is to investigate the influence of profitability, leverage, and firm size on the integrity and reliability of financial earnings. This study encompasses the complete set of infrastructure, utilities, and transportation companies that were publicly listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2020 to 2022. The researchers employed a purposive sampling technique to select a sample of 30 companies meeting the predetermined criteria. This approach led to the collection of 90 data points. The methodology employed in this study involves using the documentation technique, explicitly relying on secondary data obtained from financial statements. The data analysis technique employed encompasses multiple stages. The initial step in the analysis involves assessing the model's accuracy through various tests, including the Chow test, Hausman test, and Lagrange multiplier test. Subsequently, the classical assumption test is conducted, encompassing the multicollinearity and heteroscedasticity tests. Finally, the panel data regression equation is formulated, and hypothesis testing is performed using the Eviews 12 software. This research study presents empirical findings demonstrating a negative relationship between profitability and firm size with earnings quality while indicating a positive association between leverage and earnings quality. Keywords: earnings quality, profitability, leverage, and firm size
DYNAMICS OF TAX EVASION IN INDONESIAN SMES: TAX RATES, SELF-ASSESSMENT SYSTEMS, AND TAX MORALE William Widjaja; Michael Michael
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 9 No 01 (2024): June 2024
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2024.9.01.11665

Abstract

This study examines tax evasion among Indonesian MSMEs, focusing on tax rates, tax system complexity, and self-assessment. The quantitative survey included 100 Jakarta MSMEs. It finds that high tax rates increase tax evasion, which hurts MSMEs' competitiveness and growth. Due to low resources and distrust of government, tax evasion is unaffected by the complex tax system. However, the self-assessment method reduces tax avoidance by promoting transparency, accountability, and awareness among MSMEs. To regulate the self-assessment system and tax evasion, tax morale is vital. It impacts tax fairness and ethics. The findings stress the need for fair tax policy, streamlining tax procedures, and enhancing tax education to prevent tax evasion and boost long-term economic growth. Public confidence in government institutions and tax compliance is essential for MSMEs to thrive and contribute to the economy.
Tax Compliance in Indonesian MSMEs: Key Factors Explored Michael Michael; William Widjaja
Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i1.5519

Abstract

This study investigates the factors that impact tax compliance in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on tax knowledge, tax sanctions, tax corruption, and information technology utilization. A survey of 200 MSMEs in Jakarta and SEM-PLS analysis found that tax knowledge does not significantly affect tax compliance. Tax sanctions proved to be a significant motivator for tax compliance, while tax corruption negatively eroded trust in the tax system. In addition, it was found that information technology moderates the effect of tax knowledge on compliance, suggesting the potential to improve tax understanding and simplify processes. The practical implication is the importance of implementing stricter tax penalties, the use of technology in tax education, and increased transparency in tax administration to mitigate corruption and encourage tax compliance among MSMEs. The findings provide theoretical contributions and practical implications in designing effective strategies to increase tax compliance and government revenue.
Boosting Firm Performance: Insights from the Food & Beverage Sector's Key Drivers Michael; William Widjaja
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1105

Abstract

The food and beverage industry is a vital contributor to Indonesia's economy, yet faces challenges in optimizing performance. This study investigates the impact of operating capacity, agency costs, and intellectual capital on firm performance within this sector. Analyzing financial data from 12 out of 26 listed companies spanning 2018 to 2022, with convenience sampling, panel data regression in EViews 12 reveals significant findings. Higher operating capacity positively influences revenue generation, marketing efficacy, and customer satisfaction. Agency costs serve as incentives for managerial alignment with shareholders' interests, enhancing governance and transparency practices. Intellectual capital fosters innovation, operational efficiency, and brand reputation, driving firm performance. The study underscores the strategic importance of these factors in managing firms within the food and beverage industry. For practitioners, insights gleaned from this research offer guidance in formulating effective strategies to enhance operational capacity, manage agency costs, and bolster intellectual capital. Moreover, investors gain valuable insights into assessing investment opportunities in this sector. Policymakers can utilize these findings to formulate policies conducive to fostering growth and sustainability within the food and beverage industry. By addressing these key determinants, firms can bolster their competitive edge and achieve sustained success in the dynamic landscape of the food and beverage sector in Indonesia.
Maximizing Retail Accounting Performance: A Synergy of Technology Assets and User Capability Michael Michael; William Widjaja
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2499

Abstract

The widespread adoption of Accounting Information Systems (AIS) in Indonesian retail stores underscores its significance in enhancing operational efficiency and effectiveness, as consumer surveys indicate increased shopping ease and efficiency. This study, conducted with a sample of 150 employees from mini-market retail stores in Jakarta, employs a quantitative survey approach with SEM-PLS to examine the impact of technology assets and user capabilities on AIS performance. Results reveal significant effects of technology assets on AIS performance. Proficient user capabilities further enhance AIS performance, moderating the effect of technology assets. Theoretical implications highlight integrating technological knowledge and user skills in AIS design. In contrast, practical implications suggest investing in advanced technology and employee training to optimize AIS benefits, ultimately improving retail operations' efficiency, accuracy, and customer satisfaction. This research offers valuable insights for stakeholders to make informed decisions and address the challenges of intense competition in the retail industry.
Co-Authors Dyah Cahyasari HERMAN RUSLIM William Widjaja