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Journal of Financial and Tax
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 27763145     EISSN : 27763226     DOI : https://doi.org/10.52421/fintax.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal of Financial and Tax is focused on the research (empirical study) or conceptual articles in financial and tax which consists of: Financial Accounting Management Accounting Cost Accounting Public Sector Accounting Corporate Finance Financial Management Risk Management Investment Auditing Banking Capital Market Sustainability Reporting Corporate Tax Individual Tax Tax Planning Tax Accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 25 Documents
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Pengaruh Kepemilikan Asing dan Kepemilikan Institusional terhadap Biaya Modal Ekuitas: Efisiensi Investasi sebagai Variabel Mediasi Robert Jao; Paulus Tangke; Anthony Holly; Luis Glinka Vinsensius Rumagit
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.401

Abstract

This study aims to investigate the effect of foreign ownership and institutional ownership on the cost of equity capital with investment efficiency as a mediating variable. This research was built with agency theory. The research method used in this study is a quantitative method. The population used in this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This study uses secondary data in the form of financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The number of samples as many as 130 companies for 3 years were selected using purposive sampling method. The results of this study found that foreign ownership and institutional ownership have a positive effect on the cost of equity capital. The results of this study also found that foreign ownership, institutional ownership, and investment efficiency have a negative effect on the cost of equity capital. Finally, the findings of this study are that investment efficiency mediates the effect of foreign ownership and institutional ownership on the cost of equity capital.
Pengaruh Good Corporate Governance, Corporate Risk, dan Capital Intensity Terhadap Tax Avoidance Perusahaan Sub-Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Ratih Juwita; Antoni Antoni
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.404

Abstract

Tax avoidance is a method of reducing tax legally with the aim of minimizing the tax burden by taking advantage of loopholes in the tax provisions of a country to maximize the amount of profit after tax, because in this case the tax is an element of profit reduction. This research aims to analyze the effect of Good Corporate Governance, corporate risk, and capital intensity on tax avoidance either partially or simultaneously. The population in this research is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period, totaling 43 companies. The method of determining the sample using the purposive sampling method with several predetermined criteria, there are 10 companies with observations for 4 years, so the sample in this research is 40 data. The analytical method used in this research is multiple linear regression analysis. The results show that partially Good Corporate Governance and capital intensity have no effect on tax avoidance, while corporate risk has an negative effect on tax avoidance. Simultaneously Good Corporate Governance, corporate risk, and capital intensity affect tax avoidance
Dampak Pembiayaan Bermasalah Dan Strategi Penyelesaiannya Pada Kinerja Keuangan Di KSPPS Karya Mandiri Jerowaru, Lombok Timur NTB Marisvani Putri Lestiana; M Firdaus; Suriani Suriani
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.405

Abstract

Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance. This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations. The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems. Abstract In the short term, problematic financing will have an effect on financial performance, and in the long run, it will have an effect on the viability or continued existence of financial institutions. As a result, when the impact of problematic financing increases, a strategy is required, not just a solution. The researcher is curious to learn more about KSPPS Karya Mandiri Jerowaru's problem-solving finance method and how it affects the school's financial performance.This study adopted a qualitative research design and a descriptive methodology. As for the methods of data collecting, they include documentation, interviews, and observation. The researcher's method for analyzing the data includes data selection, meticulous data simplification, narrative data descriptions, and a conclusion that summarizes the main findings of the interviews and field observations.The study's findings indicate that KSPPS Karya Mandiri Jerowaru's financial performance will be affected by problem financing from 2019 to 2022 in three ways: the continuity of cash flow (Cash Clow) would be disrupted, the amount of profit sharing will decline, and earning assets will also decrease. In addition, KSPPS Karya Mandiri Jerowaru uses the restructuring, rescheduling, reconditioning, and foreclosure procedures to solve financial problems.
Apakah Komisaris Independen Memiliki Peran Moderasi Dalam Hubungan Manajemen Laba Dan Nilai Perusahaan? Amrie Firmansyah; Dita Ardhya Ramadini; Rizal Nur Arif; I Gede Dupopadana
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.415

Abstract

Shareholders commonly use earnings information to evaluate the company's operating success. Also, earnings data can be used in fundamental analysis while making investment decisions in the capital market. Earnings data, however, are not always reported under actual conditions. This research aims to look into the impact of earnings management on firm value. In addition, an independent commissioner serves as a moderating variable in this study. Purposive sampling was employed to collect 135 observations from 45 infrastructure sector companies listed on the Indonesia Stock Exchange between 2019 and 2021. Multiple linear regression was used to analyze hypothesis testing for panel data. According to the findings of this study, earnings management does not affect business value. Furthermore, independent commissioners do not affect the detrimental impact of earnings management on firm value.
Pengaruh Kualitas Audit Dan Manajemen Laba Terhadap Nilai Perusahaan Anthony Holly; Robert Jao; Natalya Thody
Journal of Financial and Tax Vol 3 No 2 (2023): Journal of Financial and Tax
Publisher : STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52421/fintax.v3i2.416

Abstract

The purpose of this study is to investigate the effect of audit quality and earnings management on firm value. The population used is all manufacturing companies in the consumer goods industry sector listed on the IDX with the 2018-2020 research period. The number of samples used is 103 companies selected using purposive sampling method and using secondary data. The analytical method used is the multiple regression analysis. The results of the analysis show that audit quality has a significant negative effect on earnings management. Earnings management has a significant positive effect on firm value. Audit quality has a significant positive effect on firm value.

Page 3 of 3 | Total Record : 25

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