Pengaruh Tax Planning, Tax Avoidance dan Leverage Terhadap Firm Value

This study analyzes the effects of tax planning, tax avoidance, and leverage on firm value in Consumer Cyclicals and Non-Cyclicals companies listed on the Indonesia Stock Exchange during the period 2020–2022. The research design used in this study is a quantitative method. Data were sourced from financial statements through www.idx.co.id. The techniques of data analysis are descriptive statistics, classical assumption tests, and multiple linear regression using the Random Effect Model (REM). Hypothesis testing was conducted by using a t-test for partial effects and F-tests for simultaneous effects. The results show that, on a partial basis, tax planning and tax avoidance do not have any significant impact on firm value, while on the other hand, leverage has a positive and significant effect on firm value. Aggregately, the three independent variables comprising tax planning, tax avoidance, and leverage substantially affect firm value. The findings of this research suggest that leverage is a critical factor in enhancing a firm's value, while tax strategies, although effective in reducing tax obligations, may not be considered as a key determinant in the valuation of investors. In this regard, the findings suggest that management should exercise caution when engaging in aggressive tax strategies, because most investors are more concerned about long-term stability and good corporate governance.   Keywords: Tax Avoidance; Tax Planning; Leverage; Firm Valu

Pengaruh Struktur Modal Terhadap Kinerja Keuangan Bank Komersial Konvensional di Indonesia

In the banking world, the chosen capital structure will have a direct impact on the bank's ability to finance operational activities, manage risk, and maintain long-term financial stability. Therefore, this research was conducted to evaluate how far decisions related to capital structure can affect the financial performance of 22 conventional commercial banks on the IDX in 2021-2024, an analysis technique using the Stata 15 program with the Random Effect Model (REM). In this study, a quantitative approach with an explanatory study design was used. The t-test in this research shows that LDR and DTAR show a positive and significant influence on financial performance, while ATER shows a negative and significant influence on financial performance. The CAR and GA did not show a significant influence on financial performance. The results of this study imply that banks need to maintain a balanced capital structure, particularly in managing liquidity and funding ratios, to improve the effectiveness of financial performance

Financial Management Behavior in Indonesia: Gender Perspective

This study aims to compare financial behavior between unmarried working men and women. This research used a purposive sampling technique with a total of 100 respondents. To achieve the research objectives, this research uses quantitative methods with independent sample t test data analysis. The research results show that there is no difference in the financial behavior of unmarried working men and women in Indonesia. This research shows that individual financial behavior is determined by how individuals gain financial knowledge and self-control in financial management. The limitations of this research are this research uses a sample of unmarried working men and women in Indonesia so it cannot be generalized to other countries. Second, this research does not use control variables that influence financial management behavior such as Financial Attitude, Financial Knowledge, and Locus of Control

Pengaruh Kinerja Keuangan terhadap Tax avoidance dengan Earning management sebagai Intervening

This study investigates how tax avoidance is affected by Return on Assets (ROA) and the Debt-to-Equity Ratio (DER), with earnings management as an intermediary variable. The research aims to identify the influence of profitability and leverage on tax avoidance decisions within Indonesia's mining industry. The study was conducted using quantitative methods at mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Secondary data were collected from financial statements, and purposive sampling was used to select 19 companies. Data analysis included multiple regression and path analysis using Sobel tests to examine mediation effects. The results revealed that ROA positively and significantly impacts tax avoidance, while DER negatively and significantly influences it. Earnings management was found to mediate the relationships between ROA, DER, and tax avoidance significantly. These findings contribute to understanding the role of profitability, capital structure, and earnings strategies in shaping tax avoidance practices, providing valuable insights for policy and regulation formulation

Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education

This research, titled "Perceived Desirability and Feasibility: Key Factors in Forming Entrepreneurial Intentions in Accounting Education," explores how perceived desirability (the desire to engage in entrepreneurship) and perceived feasibility (the practicality of engaging in entrepreneurship) shape the entrepreneurial intentions of accounting students. The study aims to evaluate how these perceptions influence students' willingness to undertake entrepreneurial activities. Using structural equation modeling (SEM), the research analyzes data from 120 students in the 6th and 8th semesters of the 2020 and 2021 cohorts who have taken entrepreneurship courses. A non-random sampling technique was employed for its convenience in data collection. The findings indicate that perceived desirability significantly impacts entrepreneurial intentions, with a t-statistic value of 6.992, while perceived feasibility also shows a significant effect, with a t-statistic value of 3.552. The study aims to provide a comprehensive understanding of the factors that motivate or hinder students' entrepreneurial intentions. The insights gained are expected to enhance accounting education and promote entrepreneurship among students. By identifying the key factors influencing entrepreneurial intentions, educational institutions can better design programs and curricula that create a supportive environment for aspiring entrepreneurs. This approach can lead to more students engaging in entrepreneurial activities, ultimately contributing to growth and innovation within the field of accounting and beyond. The research underscores the importance of fostering an entrepreneurial mindset in accounting education to drive future innovation and economic development

Pengaruh Kompetensi, Profesionalisme, Dan Tekanan Waktu Terhadap Kualitas Audit Dengan Teknologi Informasi Sebagai Pemoderasi

This research examines the influence of competence, professionalism and time pressure on the quality of investigative audits by applying information technology as a moderator. This research uses a quantitative method using primary data and the selection of respondents is based on purposive sampling with the criteria of of auditors at The Audit Board of the Republic of Indonesia (1) having conducted an investigative examination in order to calculate state losses, (2) having a Certified Fraud Auditor (CFrA) and Certified Fraud Examiner (CFE) certification, (3) fulfilling the education and training hours per year at the Directorate General of Investigative Unit of the BPK RI. The data used in this research came from a questionnaire survey distributed to respondents from October 23 th -26th 2023. The final sample used in this study amounted to 78 observations. The research tested competence, professionalism has a positive effect on the quality of investigative audits, while time pressure has a negative effect on the quality of investigative audits and the application of information technology as a moderator strengthens the effect of competence, and professionalism on the quality of investigative audits, and weakens the negative effect of time pressure on the quality of investigative audits. This research contributes to the literature on investigative auditing and suggests improving auditor competence and professionalism and using information technology in conducting investigative audit

Kinerja Lingkungan dan Biaya Lingkungan: Faktor Penentu Nilai Perusahaan di Era Keberlanjutan

This study aims to examine the effects of environmental performance and environmental costs on the firm value of manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative method was employed using multiple linear regression analysis. The findings reveal that environmental performance does not have a significant impact on firm value, while environmental costs have a substantial negative effect. These results imply that corporate efforts to improve environmental performance have not directly contributed to an increase in market value, whereas the financial burden arising from high environmental expenditures may lead to a decline in company valuation. This study provides insights into the interaction between environmental sustainability and firm valuation, offering valuable implications for managerial strategies and investment decisions

Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance

This study examines the relationship between CEO economic certifications and corporate sustainability performance, particularly in environmental, economic, and social (EES) aspects. Using a dataset of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021, the study applies Upper Echelons Theory to explore how CEO economic expertise influences strategic decision-making and corporate sustainability outcomes. The results show a significant positive correlation between CEO economic certification and EES Scores, suggesting that CEOs with economic backgrounds are more adept at implementing sustainability strategies, optimizing resource management, and improving corporate transparency. The findings also emphasize the increasing regulatory and market-driven expectations for corporate sustainability in Indonesia, particularly under frameworks such as POJK 51/2017. Despite the positive relationship, challenges remain in fully integrating sustainability principles across industries. The study provides implications for corporate governance, regulatory bodies, and investors seeking to enhance corporate sustainability through executive leadership

Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20

The capital market is an attractive investment instrument for investors who want to profit from stock price movement. One of the indices that is quite popular in the capital market is the Idx High Dividend 20 Index. The announcement of the Idx High Dividend 20 Index is thought to influence investor behavior and result in significant changes in stock price and stock trading volume. This study is an event study that aims to empirically test the differences in abnormal returns and volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index. This study is a quantitative study. The results showed that the Asymp sig (2 Tailed) abnormal return was 0.086>0.05, so H1 which was left was rejected, which means there was no significant difference in the abnormal stock return value before and after the announcement. However, the statistical results showed that the average value of the volume of stock trading activity after the announcement of the Idx High Dividend 20 Index increased to 1.73540 and was supported by the results of the ranking test, there were 182 data from 260 data or around 70% of the value after>after the announcement of the Idx High Dividend 20 Index with the Asymp Value. Sig (2-tailed) of 0.000,0.05. Based on this value, the accepted H2 means that there is a difference in the volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index

S.C.C.O.R.E Model dan Budaya Etis Organisasi Terhadap Penyalahgunaan Aset

This study evaluated how pressure, opportunity, rationalization, capability, ego, collusion, and organizational ethical culture influence asset misuse. The research included 294 employees from non-ministerial government agencies in Indonesia, selected using a simple random sampling technique. Data were collected through a questionnaire distributed via Google Forms. To analyze the data, this study used the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. This study found that the variables of capability and ego have no significant influence on asset misappropriation; the variables of pressure, opportunity, rationalization, collusion, on the other hand, have a positive and significant influence on asset misappropriation. Organizational ethical culture can reduce the influence of pressure on asset misappropriation but cannot reduce the influence of opportunity, rationalization, capability, ego, collusion on asset misappropriation. This research helps the government make policies to reduce fraud, especially asset misappropriation. Furthermore, the findings of this study can serve as an evaluation guide to enhance fraud prevention efforts in the workplace, particularly for Indonesian government institutions outside the ministries included in this stud