cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
-
Editorial Address
-
Location
,
INDONESIA
JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Published by Politeknik Negeri Batam
ISSN : 25489925     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, theoretical and practical articles. The JAAT is issued 2 times a year in electronic form. The electronic pdf version is accessible on the internet free of charge. We encourage all interested contributors to submit their work for consideration.
Arjuna Subject : -
Articles 162 Documents
 13   14   15   16   17 
The Effectiveness of Advertising Cost Against Sales and Firm Value Yohanes Adi Nugroho; Murti Puspita Rukmi; Perdhiansyah Perdhiansyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5068

Abstract

Businesses and companies use advertising as a product promotion tool for customers. Every expenditure utilizing advertising carried out by the company is used to attract public interest in a product, which will increase product sales and ultimately impact increasing company value. This study examines the effectiveness of advertising costs and their impact on sales and company value. The research samples use data from the financial reports included in the consumer goods sector with the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2018-2021. The research method is quantitative, and the sampling method is purposive. The test results show an influence between advertising costs and sales, and there is an effect between advertising costs and sales on firm value. The findings imply that advertising costs by companies can increase public awareness and then increase company sales. So, the higher advertising intensity the company carries can boost profits and increase company value in the eyes of investors or potential investors. This study found that advertising costs, besides influencing sales, also affect company value.
Do high costs in the capital structure contribute to the nexus between board gender and financial performance? Gun Gun Budiarsyah
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5085

Abstract

This study examines the relationship between board diversity and financial performance. Additionally, the capital structure serves as a moderating variable. BOD diversity includes gender, nationality, and age, while capital structure is measured by leverage. Previous studies have not considered the moderating role of capital structure, even though leverage is a trade-off between benefits and costs. Data were collected from 162 firms listed on the Indonesia Stock Exchange from 2017 to 2020, and panel data was analyzed. Directors are more likely to be homogeneous. Specifically, female directors did not impact return on assets (ROA) and equity (ROE), even when their numbers continually increased. Surprisingly, when female directors were moderated by leverage, profitability became negative and significant. Moreover, before and after moderation, old directors did not differ negatively or significantly. In addition, foreign directors initially increased ROA and ROE, but the empirical results were reversed when it was moderated by leverage. The number of female directors chosen by companies should be corrected not as a result of a positive image but based on their competence. Additionally, it is necessary to reduce the role of the old director. To reiterate, the level of debt becomes a significantly stressful cost signal.

Page 17 of 17 | Total Record : 162

 13   14   15   16   17 

Filter by Year

2016 2023


Reset
Filter By Issues
All Issue Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT) Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT) Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT) Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT) Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT) Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT) Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT) Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT) Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT) Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT) More Issue