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The International Journal of Business Review (The Jobs Review)
Published by Universitas Pendidikan Indonesia
ISSN : 26217317     EISSN : 2621413X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The aim of this The International Journal of Business Review (The Jobs Review)is to promote a principled approach to research on Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education related concerns by encouraging inquiry into the relationship between theoretical and practical studies. The International Journal of Business Review (The Jobs Review), an electronic journal, provides a forum for publishing the original research articles from contributors, and the novel technology news related to Management Office, Accounting, Sharia Accounting and Accounting Education, Economics, Islam Economics and Economic Education.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 3, No 2 (2020): The International Journal of Business Review. December 2020" : 7 Documents clear
Finance Sustainability to the Environmental Investment Alvira, Alvira; Lindrianasari, Lindrianasari; Asmaranti, Yuztitya; Oktavia, Reni
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30076

Abstract

The aim of this research is to find the correlation between financial performance, firm size, foreign ownership as independent variables and environmental investment as dependent variable. The measurement of environmental investment is environmental investment total per assets total. This research is using quantitative approach that examined the correlation between variables through hypothesis testing. The sample of this research is 46 public listed mining companies in the period of 2014-2018 by purposive sampling method. The data and hypothesis analysis used correlation analysis. The results indicated that financial performance have positive correlation on environmental investment whereas firm size and foreign ownership do not have any correlation on environmental investment. Great environmental investment can lead to higher profit, reputation and legitimacy of the company.
Effects of Moderation Training on Financial Report Preparation, HR Quality, SAK EMKM Implementation and Financial Reporting Has, Fandri Riomanugusta; Kamaliah, Kamaliah; Azlina, Nur
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30077

Abstract

This study aims to examine the effect of the quality of human resources and the implementation of SAK EMKM on MSME financial reporting by training in preparing financial statements as a moderating variable. The population in this study were all MSMEs in Bengkalis Regency and the sample in this study amounted to 110 MSMEs. The sampling method uses incidental sampling. Data analysis methods used in this study are multiple regression analysis and MRA using SPSS version 25.0. The results of this study indicate that the quality of human resources and the implementation of SAK EMKM affect the financial reporting of MSMEs. Then the training on the preparation of financial statements moderates the relationship between the quality of human resources and the implementation of SAK EMKM towards MSME financial reporting
Understanding of Professional Sckeptis: Are The Sequence of Evidence and Critical Thinking Determining Factors? (Experimental Research) Apandi, R Nelly Nur; Sofia, Alfira; Zulhaimi, Hanifa
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30078

Abstract

Understanding professional skepticism will help the auditor to assess the risks of material misstatement in the financial statements appropriately. One of the efforts lecturers can make to improve this understanding is through an audit learning model that links efforts to collect and evaluate audit evidence into question exercises. This study aims to see audit learning regarding evidence collection (sequence of evidence) and evidence assessment (critical thinking about mitigation risk) can influence students' understanding of skepticism. The research was conducted on 120 students of the UPI accounting study program class of 2017 and 2018. The research method was carried out by experiment. The research design in this study used a 2x2 factorial design. The study results prove that learning about evidence collection (sequence of evidence) and assessment of evidence (critical thinking about mitigation risk) increases understanding of professional skepticism. The study results have implications for the development of audit learning methods that emphasize critical thinking efforts about risk mitigation that can increase students' understanding of professional skepticism.
Tax Avoidance and Tax Risk Management Impacts on Earnings Response Coefficient Masri, Indah
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30165

Abstract

This research aims to analyse tax risk management role as a moderating variable in tax avoidance relationships with the earnings response coefficient. The research usesall samples of the non financial multinational companies on Indonesian and Malaysian stock exchanges. The outcome is tax risk management can strengthen the positive effect of tax avoidance on Earnings Response Coefficient. This proves that the tax risk management can be the control from the multinational corporations in handling tax avoidance. Companies that accomplish improved tax risk management can increase pre-tax income transparency that they present, thereby increasing earnings informativeness (ERC).
The Impact of Board Gender Diversity on Bank Credit Risk Setiawan, Rahmat; Khoirotunnisa, Fani
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.28158

Abstract

Abstract. Credit risk is the most important risk to consider because it is the biggest risk faced by banks. To control these risks, banks make various efforts such as implementing good corporate governance. One of the GCG strategies undertaken by banks is to diversify the company's board members. This research aims to examine the effect of board gender diversity on credit risk. The sample was determined using purposive sampling with data analysis techniques using linear regression. Research data using Stata 14. Using a sample of 41 Indonesian banks over a period from 2012 to 2018, this research finds that board gender diversity has a significant negative effect on bank credit risk. This study concludes that the greater the proportion of women on the bank's board, the less credit risk the bank has.
The Influence of Local Own Revenue Funds, Tax/Non-Tax Profit Sharing, Special Allocation Funds, Others Legal Income and Operational Expenditures on Regional Financial Performance in Jambi Province Mulia, Denni Indra; Mukhzarodfa, Mukhzarodfa
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30207

Abstract

This study aims to see and analyze whether Local Own Revenue, Tax/Non-Tax Profit Sharing, Special Allocation, Others Legal Income Funds, and Operational Expenditures partially and simultaneously affect the regional financial performance. This research was conducted in Jambi Province using secondary data obtained and endorsed by the Regional Financial Management Agency of Jambi Province in the form of a Jambi Provincial Government Financial Budget Realization Report Document. The data were analyzed by the statistical analysis method using the IBM SPSS Statistics 25 program. It was analyzed using multiple linear regression analysis models, namely pooled data from 2007 to 2019. The results of the study through the F statistical test showed that there was an influence between the independent variables on the three dependent variables with a value of 6.98, 8.28, 8.9 greater than F table 3.20. The R Square (R2) test shows the values of 0.832, 0.873, 0.865 indicating that the correlation or relationship between the dependent variable (Y) and the independent variable is quite strong. The t table test is 2.262. The results showed that partially the original regional income has a positive and significant effect on the financial performance of local governments by using the degree of fiscal decentralization indicator and routine capability index, for the Conformity ratio has a negative but significant effect with value 3.208, 3.414 dan 2.737. Tax/Non-Tax Profit Sharing Funds have a positive and significant effect on Regional Government Financial Performance by using the Routine Capability Index with value 2.438. The Special Allocation Funds have a positive and insignificant effect on the Financial Performance of Regional Governments by using the Degree of Fiscal Decentralization indicator with value 2.753. Other Legal Income funds have a negative and significant effect on the financial performance of local governments by using the Conformity ratio with a value of 4.470.
Profitability, Leverage, Company Size and Institutional Ownership with The Gender Diversification Moderation of The Board of Directors on Tax Avoidance Siregar, Amelia Oktrivina; Masri, Indah; Susilawati, Susilawati; Erlangga, Aldy Putra
The International Journal of Business Review (The Jobs Review) Vol 3, No 2 (2020): The International Journal of Business Review. December 2020
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v3i2.30075

Abstract

The purpose of this research is to examine whether the influence of profitability, leverage, company size and institutional ownership with moderation of board gender diversification on tax avoidance in the automotive sector manufacturing companies in the 2012-2019 period. The sample in this study consisted of four companies that entered consistently during the research year. The period used in this research is eight years, from 2012 until 2019. The analysis data technique is panel data regression. The method used is purposive sampling method. The results of this research indicate that partially the profitability variable has a negative effect on tax avoidance. Leverage has a negative effect on tax avoidance. Company size has a negative effect on tax avoidance. Institutional ownership has a negative effect on tax avoidance. Gender cannot moderate the effect of Profitability on Tax Avoidance. Gender can moderate the effect of Leverage on Tax Avoidance. Gender cannot moderate the effect of Company Size on Tax Avoidance. Gender cannot moderate the effect of Institutional Ownership on Tax Avoidance. While simultaneous testing shows that the variable profitability, leverage, company size, institutional ownership and gender affect tax avoidance.

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