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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Published by Universitas Pamulang
ISSN : 26148455     EISSN : 26157888     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate scientific information between the campus with the stakeholders. The research studies contained in EAJ are the areas of Finance and Banking, Tax, Entrepreneurship, Management, Accounting. as well as other economic fields both regional and global issues. The targets of accounting scientific media are academics, practitioners, students, both governmental and non-governmental institutions.
Arjuna Subject : -
Articles 147 Documents
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The Influence of Standard Understanding of Government Accounting, Experience and Use Of Technology on The Performance of BPK Inspectors Representative of Riau Province During The Covid-19 Pandemic Sanusi Ariyanto
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p174-195

Abstract

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
The Effect of CAR, FDR, NPF and BOPO to Return on Equity Rani Aprilia; Banu Witono
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p9-33

Abstract

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.
The Effect of Inflation and The Rupiah Exchange Rate on Stock Return Ria Anggun Januar; Afridayani Afridayani
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p207-213

Abstract

This study aims to analyze the effect of inflation and the rupiah exchange rate on stock returns of property and real estate companies listed on the Indonesia Stock Exchange in 2015- 2020. The independent variables (independent) used in this study are Inflation and Rupiah Exchange Rate, while the dependent variable (dependent) is Stock Returns. The research method used is Descriptive Statistics, Classical Assumption Test, Hypothesis t-Test and Hypothesis F Test. The population in this study is 28 Properties and Real Estate Sector companies listed on the Indonesia Stock Exchange from 2015-2020.  The selection of the research sample was based on the purposive sampling technique. Based on the results of the data analysis that has been carried out, it can be concluded that part there is an effect of Inflation on Stock Return, partially there is an effect of Rupiah Exchange Rate on Stock Return. And simultaneously there is the effect of Inflation and the Rupiah Exchange Rate on Stock Return
Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99 Yadi Cahyono; Putri Nurmala
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p196-206

Abstract

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
Earning Persistence from Operational Cash Flow, Earnings Management, and Debt Policy Cika Febriani; Amrie Firmansyah
EAJ (Economic and Accounting Journal) Vol 5, No 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p149-163

Abstract

This study examines operating cash flow, earnings management, and debt policy on earnings persistence. This study employs a quantitative method approach. The research data is sourced from the financial statements of companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange for the period 2016 to 2020. The research data is sourced from www.idx.co.id, www.idnfinancials.com and the company's official website. Based on purposive sampling, the total research sample was 145 observations. Hypothesis testing is conducted by using multiple linear regression analysis for panel data. The results suggest that operating cash flow and debt policy are negatively associated with earnings persistence, while earnings management is not associated with earnings persistence. This research indicates that the Indonesia Financial Services Authority is to improve policies related to the financial reporting integrity of Indonesia-listed companies. In addition, the Authority needs to increase supervision over manager policies that can harm the interests of shareholders to improve corporate governance.
The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management Satiman Satiman; Kota Novia
EAJ (Economic and Accounting Journal) Vol 6, No 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p1-8

Abstract

This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method. This study's total number of samples was 15 goods and industrial consumption companies listed on the Indonesia Stock Exchange during the 5-year observation period (2017-2021). The analytical tool for testing the hypothesis is EViews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classic assumption test, and hypothesis test. The results of this study indicate that the audit committee, firm size, and tenure audit simultaneously influence earnings management. While the partial firm size and audit tenure do not affect earnings management, the audit committee affects earnings management.
The Effect of Tax Incentives, Financial Distress and Leverage on Accounting Conservatism Sapta Setia Darma
EAJ (Economic and Accounting Journal) Vol 6, No 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p9-18

Abstract

This study aims to provide empirical evidence of the effects of Tax Incentives, Financial Distress, and Leverage on Accounting Conservatism. This type of research is quantitative. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. The sample used in this study took 175 data from 35 manufacturing companies listed on the Indonesia Stock Exchange. The data analysis technique in this study used the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of the Statistical Package For Social Sciences (SPSS) version 22 program. Based on the test result,s it was found that partially Financial Distress and leverage did not significantly affect Accounting Conservatism. In contrast, tax incentives had a significant influence on Accounting Conservatism. Simultaneously Tax Incentives, Financial Distress and Leverage affect Accounting Conservatism. The research findings provide practitioners, internal (managers and business owners, both local and multinational organizations), and external (policymakers, foreign investors) new insights into applying conservative accounting policies, which are influenced by various factors.
The Effect of Earnings Management, Financial Performance and Thin Capitalization on Tax Aggressivity Ari Setianingsih; Vivi Iswanti Nursyirwan
EAJ (Economic and Accounting Journal) Vol 5, No 3 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i3.y2022.p227-232

Abstract

This study aims to discover and test the effects of earning management, financial performance (profitability), and thin capitalization on tax aggressiveness. This research employs an associative quantitative approach with secondary data. This study's population consists of all 8 companies listed on the Indonesia Stock Exchange (IDX) in the category of manufacturing companies in the food and beverage sector from 2017 to 2021. Purposive sampling was used in this study, multiple linear regression methods were used for data analysis, and the data was processed using Eviews version 9. According to the findings of this study, earnings management has an impact on tax aggressiveness, financial performance has no impact on tax aggressiveness, and thin capitalization has no impact on tax aggressiveness. Earning management, financial performance, and thin capitalization simultaneously impact tax aggressiveness.
The Effect of Financial Performance and Exchange Rate on Stock Return Muhammad Rasyid Hidayat; Vivi Iswanti Nursyirwan
EAJ (Economic and Accounting Journal) Vol 6, No 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p32-38

Abstract

This study aims to determine how the current ratio and the exchange rate can affect stock returns. This study uses an associative quantitative approach. The population in this study are companies listed on the Indonesia Stock Exchange in the category of manufacturing companies in the consumer goods industry sector, food and beverage sub-sector taken from 2016-2020 as many as 32 companies. The sampling technique in this research is purposive sampling. The results of this study state that the current ratio does not affect stock returns, but the exchange rate affects stock returns.
The Effect of Environmental Performance and Green Accounting on Firm Value Siti Hailatul Fikriyah; Rahma Wiyanti
EAJ (Economic and Accounting Journal) Vol 6, No 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p19-31

Abstract

Both large corporations and small and medium-sized businesses frequently ignore environmental problems. However, environmental accounting, known as "Green accounting," has recently gained popularity. The industry and the green movement are coming to terms with the critical idea of sustainable development. Improved natural resources and green accounting will provide essential insights into the environment and business interaction. However, green accounting implementation in organizations purposes for various reasons, including a need for knowledge, ethics education, et cetera. The study samples were collected using purposeful sampling and analyzed using quantitative data. According to the findings of this study, green accounting and environmental performance have a significant impact on firm value.

Page 12 of 15 | Total Record : 147

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