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EAJ (ECONOMICS AND ACCOUNTING JOURNAL)

EAJ
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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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EFFECT OF EXECUTIVE COMPENSATION, REPRESENTATIVES OF FEMALE CFO, INSTITUTIONAL OWNERSHIP AND COMPANY SIZES ON TAX AGRESSIVITY MEASURES Shie Fen; Ernie Riswandari
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Tax revenue is the main source of Indonesia’s revenue. On the other side, tax payer consider tax as an expense that should be minimized because it can reduce economic ability of companies This is the reason why companies want to do same aggressive tax planning.The purpose of this research is to analyse the effect to executive compensation, CFOs female representation, institutional ownership, and firm size on tax aggressiveness. This research used 47 sample of manufacturing firms listed in Indonesian Stock Exchange for period on 2014-2016 that acquired by purposive sampling method. The method of research analysis was used multiple regression analysis.The result of this research showed that simultaneously, executive compensation, CFOs female representation, institutional ownership, and firm size has significant effect on tax aggressiveness. Partially, executive compensation has significant effect on tax aggressiveness. While the CFOs female representation, institutional ownership, and firm size has no significant effect on tax aggressiveness.The results of this research conclude that executive compensation is one of effective to minimize tax expense. On the other way, it indicates the larger amount of executive compensation will increase the level of tax aggressiveness. Keywords: Executive compensation, CFOs female representation, institutional ownership, firm size, tax aggressiveness.

MODELLING AND FORECASTING STOCK MARKET VOLATILITY OF NASDAQ COMPOSITE INDEX I Wayan Sunarya
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

On the NASDAQ Composite Index from March 1971 to April 2019 it appears that the data is not stationary. For this reason, differentiation is needed by finding the value of stock returns from the NASDAQ Composite Index data from March 1971 to April 2019. After differentiating by looking for return values, the next analysis can be done, namely looking for the ARIMA model. Finding an ARIMA model using conventional analysis will require a long analysis time. So to shorten the analysis process using the EViews 10 statistical program. The results obtained after using the EViews program are getting the ARIMA model (8.0,6). The ARIMA model (8,0,6) was chosen because it has the smallest AIC value of 12,664073. This can be used as a reference later that the ARIMA model (8.0,6) is the best model in conducting forecasting. After that, the GARCH model is continued which aims to determine the ARIMA-GARCH model combination model. From the results of the analysis, it is known that the best model for forecasting the return value of the NASDAQ Composite Index is a combination of ARIMA (8.0,6)-EGARCH (1,1) models, which from the results of this analysis are known for fluctuating return values and index values for NASDAQ for one year in the future it is stagnant and does not show a trend.

INFLUENCE OF NPL, BOPO, CAR, NIM AND LDR ON AUDIT OPINION (GC) WITH INTERVENING (ROA) Syarifudin Syarifudin
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This research aims to test the financial ratio as an indicator of financial soundness such as variables Non Performing Loan(NPL), Operational expense to Operational income(BOPO), Capital Adequacy Ratio(CAR), Loan to deposit Ratio(LDR),Net Interest Margin(NIM) and Return On Asset on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2012 - 2016. Technique sample is saturated sample.The statistical analysis use logistic regression,Linear regression,Simple linear regression and path analysis. Opinion given by the auditor is one of the considerations from auditor to indicate existence of conditions and events whether there is substantial doubt on the company's ability to survive (going concern). Opinion going concern is used as an early warning for user’s of financial statements to avoid mistakes before decide. The result of research for hypothesis 1 can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR) does not have a significant effect on Return On Asset’s, while Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) and Net Interest Margin(NIM) have as significant effect on Return On Asset.The result of research for hypothesis II can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR), Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) does not have a significant effect on going concern audit opinion’s, while Net Interest Margin(NIM) have as significant effect on Return On Asset on going concern audit opinion’s. and The last result of research for hypothesis III can be seen that Return On Asset have as significant effect on going concern audit opinion’s.

THE EFFECT OF TAX PLANNING AND DEFERRED TAX LIABILITIES ON EARNS MANAGEMENT Zulfa Rosharlianti; Rahmat Hidayat
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This researched are intended to analyze the effect of planning tax and deferred tax liabilities on earn management. Manufacturing companies listing on the IDX from 2013 to 2017 are the object of research. This research uses secondary data on annual reports obtained through the sites www.idx.co.id. Purposive sampling is the method used in sampling, with population of 132 entity and the sample in this research are 10 entities the observation period of 5 years, with the result that obtained 50 samples. The method data analysis of this research used multiple regression analysis with the SPSS version 24.The results shows that the tax planning has a negative effect on earn management, neither the deferred tax liabilities does not have effect on earn management. Simultaneously the tax planning and deferred tax liabilities have a positive effect on earn management.

EFFICIENCYANALYSIS OF COST COMPARE TO ASSETS ON SHARIA BANKWITH OFFICE CHANNELING Ani Kusumaningsih; Gustian Juanda; Masno Marjohan
EAJ (Economic and Accounting Journal) Vol 1, No 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Efficiency is a theoretically parameter that can be used to measure the bank performance. This research aims to find out the factors that can cause the efficiency value difference of Sharia Bank (Unit Usaha Syariah/UUS) in Indonesia, especially which have the office channeling facility. The research data is monetary data of Sharia Bank excludeBPD (Bank Pembangunan Daerah/Local Development Bank). It was obtained from Bank of Indonesia. Then, it was divided into input and output variables. The determination of input output variables at this research uses parametric approach, Stochastic Frontier Approach (SFA). Its input output variables consist of Total Loan, Total Effect, Labor Cost, Interest Cost, Total Cost and compare to Total Asset. The methods used in this study are measured in percentage. Closer to 100% means a bank acts more efficient. In each period (2011-2015), there are efficiency score, which is resulted by comparing one bank to others in sample. It implies that one bank acts as the most efficient bank in each year relatively to others. The efficiency score for the most efficient bank is 100%.The result of the analysis shows the mean of score for all of bank (UUS exclude BPD) is more than 99% which is nearly 100%. And the highest score is Bank OCBC NISP Tbk.

ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Dian Maya Sagita
EAJ (Economic and Accounting Journal) Vol 2, No 3 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

The company still considers the obligation to pay taxes a burden because there is a transfer of resources from the business sector to the public or government sector so that management often makes various efforts to minimize the tax burden, even though the compliance of taxpayers in paying taxes will assist the government in conducting programs development that can be enjoyed by the citizen. This study aimed to analyze the effect of audit quality and sales growth on tax obligations with earnings management as an intervening variable. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was selected using a purposive sampling method and obtained 100 units of analysis. The analytical method used is descriptive statistical analysis and path analysis (path analysis) using IBM SPSS 24 application. The results showed that audit quality and sales growth did not significantly influence earnings management either partially or simultaneously. Furthermore, the audit quality variable does not have a significant effect on tax obligations, but the sales growth variable shows a significant positive effect on the tax liability variable. The results of the path analysis test show that each variable of audit quality and sales growth has no effect on tax liabilities through earnings management as a mediating variable. The conclusion of this study is the amount of tax liability borne by the company is influenced by the level of sales growth.

THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISION Baiq Fitri Arianti
EAJ (Economic and Accounting Journal) Vol 1, No 1 (2018): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

This research aims to analyze and measure the influence of financial literacy, financial behavior and income on investment decisions. The type of research used is quantitative research descriptive method. Types and data sources used are primary data that is data collected and processed by the researcher himself from the object. The amount of population in this research is 29.231 student and the sample technique used is randomsampling by using slovin formula. Data were collected by using questionnaire method from 100 student become sample in this research. Data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, F test, t test and coefficient of determination with the helpof software program SPSS version 22. The results of this research indicate that financial literacy no significant effect on investment decisions, while financial and income behavior have a significant effect on investment decisions.

THE IMPACT OF GOVERNANCE EFFECTIVENESS AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE Irma Paramita Sofia
EAJ (Economic and Accounting Journal) Vol 2, No 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

In making rational decisions, investors need complete, accurate, and timely information. Companies can disclose information such as the implementation of good corporate governance, financial performance, and sustainability report. This research aims to obtain evidence that good corporate governance and corporate size have an effect on environmental performance. We use sustainability reporting disclosure as a proxy for the environmental achievement of the company. This study indicates that (1) good corporate governance has no effects on environmental performance; (2) corporate size has no effects on sustainability report disclosure.

ANALYSIS OF THE EFFECT OF FUNDAMENTAL FACTORS AND ITS IMPLICATIONS ON DIVIDEND PAYOUT RATIO Sawukir Sawukir
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p1-9

Fundamental factors have a strong influence on Earning Per Share because fundamental factors indicate the company's financial performance. The purpose of this study was to determine the effect of current ratio (CR), return on equity (ROE) and debt to equity ratio (DER) on earnings per share (EPS) and its implications for the dividend payout ratio (DPR) in pharmaceutical companies in the Malaysian stock exchange period 2012 - 2016 partially and simultaneously.The study was conducted using descriptive statistical methods and panel data regression methods. The sampling technique used was purposive sampling with a sample of 40 samples. The research data is secondary data obtained from www.bursamalaysia.com for the period 2012-2016. Testing the research hypothesis using a common effect model with the e-views version 9 application tool.The results in this study show that the Growth of Current Ratio, Return on Equity, Debt to Equity Ratio, Earning Per Share and Dividend Payout Ratio in pharmaceutical companies fluctuate every year. In Partial Current Ratio there is no significant effect on the variable Earning Per Share. In Partial Return On Equity has a significant effect on Earning Per Share. In real terms Debt to Equity Ratio has no significant effect on Earning Per Share. Simultaneously and together the variables Current Ratio, Return On Equity and Debt To Equity Ratio have a significant effect on Earning Per Share. Partially Earning Per Share has a significant effect on Dividend Payout Ratio.

THE EFFECT OF AUDIT OPINION, KAP SIZE & FINANCIAL DISTRESS ON AUDITOR SWITCHING Desi Natalia; Listiya Ike Purnomo
EAJ (Economic and Accounting Journal) Vol 3, No 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p53-62

This research is examining factors that affect auditor switching. Those factors are audit opinion, KAP size and financial distress. Population of this research are maufacturing companies which are listed in Indonesian Stock Exchange in the years 2013-2017. Total sample in this research are 55 companies using purposive sampling method. The data used is secondary data obtained from the company's financial statements and independent auditor’s report published in the website www.idx.co.id. Data analys by using logistic regression analysis method. Result of this research is Audit Opinion and CPA firm size have significant effect with auditor switching. Meanwhile, financial distress does not have signifiicant effect with auditor switching.

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Contact Name
Angga Hidayat

Contact Email
angga1203hidayat@gmail.com

Phone
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Journal Mail Official
eaj@unpam.ac.id

Editorial Address
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Location
Kota tangerang selatan,

Banten

INDONESIA