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Heny Kurniawati
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INDONESIA
Journal of Applied Finance & Accounting
Published by Universitas Bina Nusantara
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
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Search results for , issue "Vol. 7 No. 2 (2020): Publish on June 2020" : 6 Documents clear
Editorials Agustinus Winoto
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 20200
Publisher : Bina Nusantara University

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Abstract

THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE Levana Dhia Prawati; Jessica Pinta Uli Hutagalung
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6378

Abstract

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.
ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE AND COMPANY GROWTH AGAINST DIVIDEND POLICY IN LQ-45 COMPANIES PERIOD 2015-2017 Wisnu Adityo; Mohamad Heykal
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6379

Abstract

This study is conducted to determine the effect of profitability, liquidity, leverage, and the growth of the company on dividend policy in the LQ-45 company listed on the Indonesia Stock Exchange for the period 2015-2017. This type of research is quantitative. Data analyzed is in a total of 81 observations. This study used Eviews version 9 for data analyzing. Results indicate that profitability has a significant negative effect on dividend policy while liquidity, leverage, and growth have no significant effect on dividend policy.
DETERMINATION of MOTIVATION Muzakki PAYING ZAK at ZAKAT MANAGEMENT Institution (Case study on MSME owners) Nurkholis Nurkholis; Prabowo Yudo Jayanto
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6380

Abstract

This study aims to test and analyze factors that influence the motivation of Muzakki to pay zakat through religiosity, understanding of zakat, level of income, environmental, accountability of zakat management agency and socialization of zakat management agency. The population in this research is all Muslim SMEs in Semarang, while 100 Muslim SME owners in Semarang that are randomly sampled. Data is collected using the questionnaires and analyzed using Structural Equation Modeling (SEM) and  Partial Least Square (PLS) with  Smart analysis tool PLS 3.0. The study shows that religiosity, understanding of zakat, income level, environment, and accountability of the zakat management agency has a positive and significant influence on the motivation of Muzakki to pay Zakaah. While socialization of zakat management zakat has no significant effect.
THE EFFECTS OF INFLATION, RISK, AND MONEY SUPPLY ON MUTUAL FUNDS PERFORMANCE Leonardo Cheng; Kartika Dewi
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6381

Abstract

This research aims to examine the effect of inflation, risk rate and money supply on the performance of stock mutual funds in the 2015-2017 period. This research uses purposive sampling and obtained 25 mutual funds stocks per year with a total sample of 75 samples. The analysis uses panel data regression with e-views version 9. The results show that inflation and money supply variable have a significant negative influence, while the risk rate variable has a significant positive influence. This shows that the performance of the stock mutual funds is influenced by macroeconomic factors such as inflation, the level of risk of each mutual fund product and the amount of money circulating in the community.
FACTORS AFFECTING AUDIT DELAY IN MANUFACTURING COMPANIES Wishnu Kameshwara Armand; Bambang Leo Handoko; Felicia Felicia
Journal of Applied Finance & Accounting Vol. 7 No. 2 (2020): Publish on June 2020
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v7i2.6382

Abstract

Financial reporting in a timely manner is one of the important factors to maintain the relevance of the information contained in the financial statements of a company. The purpose of this research is to analyze the influence of profitability, solvability, the complexity of operations, audit firm’s reputation and company’s age on audit delay, partially and simultaneously. This research uses secondary data obtained from goods and consumption industry sector companies listed on the Indonesia Stock Exchange from 2015-2018. This study used a purposive sampling method that produced 28 companies and 112 samples. Sample data were processed using descriptive statistical analysis, classic assumption test and multiple linear regression. The result of the partial significance test shows that the profitability and complexity of operations influence audit delay, while the simultaneous significance test shows that all variables simultaneously influence audit delay.

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