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eCo-Fin
Published by Komunitas Dosen Indonesia
ISSN : 26560941     EISSN : 2656095X     DOI : https://doi.org/10.32877/ef
Core Subject : Economy,
Economics, Econometrics & Finance
Focusing on the development of economics, especially finance & accounting, both scientific and practical reviews, is expected to be a scientific medium for the creation of integration between theoretical studies and practical studies for the development of economics in various social aspects. Development of targeted thinking is the development of: v Fintech, v Accounting, v Reporting, v Taxation, v Monetary, v Economic development, v Environmental economic, and v Entrepreneurship This research is a conceptual study between academics and practitioners in the field and published in the form of a Scientific Journal. Practitioners are expected to work together in medium and sustainable scientific development through building scientific mainstream in the fields of economics, technology and comprehensive business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 119 Documents
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Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017) Lia Dama Yanti; Lisyani Hartono
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.48 KB) | DOI: 10.32877/ef.v1i1.52

Abstract

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax
Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control Limajatini Limajatini; Etty Murwaningsari; Khomsiyah Khomsiyah
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.669 KB) | DOI: 10.32877/ef.v1i1.53

Abstract

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
Analysis of Liquidity, Profitability and Solvency Ratios to Assess the Financial Performance of Companies in Cigarette Industries Listed on the Indonesia Stock Exchange Andy Andy; Melly Megawati
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.06 KB) | DOI: 10.32877/ef.v1i1.54

Abstract

The writing of this reaserch is aimed at knowing the company's financial performance which is assessed through ratio analysis, namely liquidity ratio, profitability and solvency. The research conducted is to analyze the company's financial statements, namely the income statement, statement of financial position or balance sheet, while for the research method carried out is to use descriptive methods. By analyzing the company's financial statements are expected to be able to provide an overview of the financial condition of the company. Based on the results of the analysis and discussion, it can be concluded that the company's performance is still not all stable. This is due to policies regarding the sale and marketing of cigarettes in Indonesia. The results of the study show that PT. Gudang Garam Tbk is a company that does not experience much increase or decrease until it can be said that the company is safe. PT. Handjaya Mandala Sampoerna Tbk is a company that has the highest profit compared to 3 (three) other companies. PT. Bentoel International Investama Tbk suffered losses throughout 2013 to 2015. Meanwhile, PT. Wismilak Inti Makmur Tbk is in good condition as seen from the Liquidity Ratio. PT. Wismilak Inti Makmur Tbk is the most stable company and is able to manage its finances well even though the company has the lowest assets compared to 3 (three) other companies
Analysis of the Influence of Restaurant Taxes, Advertising Taxes and Regional Lovies on the Original Income of South Eso Hernawan; Artedy Tanto
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.078 KB) | DOI: 10.32877/ef.v1i1.55

Abstract

The aim of this research to obtain empirical evidence about the leverage, profitability and size of firm to tax aggressiveness. Population of this research is the audited financial statements in manufacturing company food and beverage sub-sector and cosmetic sub-sector and household goods listed in Indonesia Stock Exchange in 2014-2017. Determination of the sample was done by using purposive sampling with the number of samples of 11 companies over a period of 4 years of consecutive observations so that the total sample of 44. This research data using SPSS version 21 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. And from the results of research show that leverage does not have a significant effect on tax aggressiveness, while profitability and firm size have an effect on the aggressiveness of tax
The Effect of Intellectual Capital and Corporate Social Responsibility on Company Performance (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange in 2013-2017) Yunia Oktari; Liugowati Liugowati
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.233 KB) | DOI: 10.32877/ef.v1i1.56

Abstract

In the current era of globalization, the world economy is growing so rapidly. Companies must change their business moving towards a knowledge-based businesse. Therefore, companies increasingly emphasize the importance of knowledge assets. One approach used in the assessment and measurement of knowledge assets is Intellectual Capital (IC). The company's performance is a major factor in determining the success of a company. A good company determined by a good performance. The purpose of this research was to obtain empirical evidence about the influence of intellectual capital and corporate social responsibility to company’s performance. Intellectual capital is measured by VAICTM. Corporate social responsibility is measured by CSRIj. Meanwhile, company performance is measured by Return on Equity (ROE). The sample used in this research are 22 banking companies listed on the Indonesia Stock Exchange in 2013–2017 and using the secondary data from their listed and published annual report at Indonesia Stock Exchange. The method used in the determination of sample is purposive sampling. Data analysis technique in this research is classical assumption test and hypothesis test by using multiple linear regression analysis. Based on the results it shows that intellectual capital has a positive and significant impact to company’s performance. Corporate social responsibility has a positive and significant impact to company’s performance. Intellectual capital and Corporate social responsibility certainly stimulate to give a significant effect to company’s performance
Analysis of the Effect of Loan to Deposit Ratio, Non Performing Loan & Capital Adequacy Ratio in Profitability Limajatini Limajatini; Etty Murwaningsari; Sellawati Sellawati
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.603 KB) | DOI: 10.32877/ef.v1i2.121

Abstract

This study aims to analyze the effect of the Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Profitability in conventional banking companies listed on the Indonesia Stock Exchange 2013-2017 observation period. The data used in this study is obtained from the annual financial statements of banking companies on the Indonesia Stock Exchange through the official website on the Indonesia Stock Exchange website. Period of data under study from 2013 to 2017 (5 years). The sample collection using Purposive Sampling method and data analysis using multiple regression analysis with SPSS 23.0 program. From the results of hypothesis test simultaneously (F test) shows that LDR, NPL and CAR simultaneously have a significant effect on profitability, with a significance level of 0.000. While based on partial hypothesis test result (t test) shows that LDR variable does not affect to Profitability with significance level 0,767, NPL have negative and significant effect to Profitability with level of significance 0.000 and CAR have positive and significant effect to Profitability with level signifikan signifikan 0.000
Effect of Company Size, Profitability, and Leverage on Tax Avoidance Amelia Ubu Mukin; Yunia Oktari
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.804 KB) | DOI: 10.32877/ef.v1i2.123

Abstract

The aim of this research to obtain empirical evidence about the size of firm profitability and leverage, to tax avoidance food and beverage sub-sector plastic and packaging listed in Indonesia Stock Exchange in 2016-2017. Determination of the sample was done by using purposive sampling with the number of samples of 13 companies over a period of 2 years of consecutive observations so that the total sample of 26. This research data using SPSS version 20 with descriptive statistical test, classical assumption test, multiple linear regression analysis, hypothesis test. The results of the research that has been processed shows that the significant value of leverage that is proxied using DER is 0.275, the significant value of profitability proxyed using ROA is 0.001, and the significant value of firm size proxied using LN is 0,000. The results of research show that leverage does not have a significant effect on tax avoidance, while profitability and firm size have an effect on the aggressiveness of tax.
The Influence of Company Growth, Profitability, Audit Tenure, and Size of Public Accounting Firms on the Acceptance of Going Concern Audit Opinions Djoko Djoko; Lia Dama Yanti
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.634 KB) | DOI: 10.32877/ef.v1i2.124

Abstract

This study aims to obtain empirical evidence regarding the effect of company growth, profitability, audit tenure, and the size of the public accounting firm on the acceptance of going-concern audit opinion. The population in this study is audited financial statements in the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The determination of the sample was done using purposive sampling with a total sample of 43 companies over a period of 4 consecutive years of observation so that the total sample was 172. The data of this study used SPSS version 25 with descriptive statistical tests, logistic regression tests. The results of the research that has been processed show that the significant value of company growth proxied using PP (sales growth) is 0.314, the significant value of profitability that is proxied using ROA is 0.001, the significant value of audit tenure is proxied using AT, which is 0.034 and the proximate KAP size is proxied use UKAP which is 0.977. The results showed that the growth of the company and the size of the public accounting firm did not significantly influence the acceptance of the going concern audit opinion while profitability and audit tenure had a significant effect on the acceptance of the going-concern audit opinion.
Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going Concern Opinion Benyamin Immanuel; Rina Aprilyanti
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.68 KB) | DOI: 10.32877/ef.v1i2.125

Abstract

This study aims to obtain empirical evidence on the influence of audit tenure, opinion shopping, company growth and debt to equity ratio towards acceptance of going concern audit opinion. The population in this study is the audited financial statements of infrastructure, utility and transportation services companies listed on the Jakarta stock exchange in 2013-2016. Determination of sample is done by using purposive sampling with amount of sample counted 30 company during period of 4 years observation so that total of sample is 120 datas. This research use SPSS version 23 with test of descriptive statistical analysis and logistic regression analysis. The result of this research shows that company growth has a significant effect on the acceptance of going concern audit opinion, audit tenure does not have a significant effect to the acceptance of going concern audit opinion, opinion shopping does not significantly effect the acceptance of going concern audit opinion and debt to equity ratio going concern audit opinion. Through the simultan significant test showed that the results of the 3 independent variables are not simultaneously influential to the acceptance of going concern audit opinion
Effect of Taxpayer Ownership Obligations, Taxation Understanding and Personal Taxpayer Awareness of Taxpayer Compliance Ida Ida; Jenni Jenni
eCo-Fin Vol 1 No 2 (2019): Tax Conscious
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.721 KB) | DOI: 10.32877/ef.v1i2.126

Abstract

The research aims to analyze the influence of the obligation to have tax number, understanding of taxation and awareness of taxpayers against taxpayer compliance. The respondents in this study is the tax payers private person residing in housing Regensi II Tangerang. Some previous research on taxpayer compliance shows the results of the same and also different. Therefore, other studies conducted to test a theory about taxpayer compliance. The population inthis research as much as 133 people. A method or technique of sampling conducted in this study was purposive sampling with counting use the formula slovin, so it can be determined the number of taxpayers private people who became the reseacrh as many as 100. The data collected werw processed using a program SPSS version 24.0, with validity test, reliability test, descriptive statistical test, classical assumption test, multiple linear regression analysis, and the last with a hypothesis test. The results of the research that has been processed shows that the value of significant obligation to have tax number is 0,000, significant value understanding of taxation is 0,048, and significant awareness of taxpayers is 0,015. So the results of the study showed that the level of the obligation to have tax number, understanding of taxation and awareness of taxpayers significant effect against a compliance by tax payers

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