Jurnal Penelitian Teori & Terapan Akuntansi (PETA)

CSR and GCG on Firm Value with Intellectual Capital as a Moderating

2025-01-22T13:06:18+07:00

This research aims to examine the impact of GCG and CSR on firm value, and whether IC moderates these effects. This research use data from the Indonesia Stock Exchange (IDX) for the food and beverage subsector from 2021-2023. In this research, the sample was selected through the purposive sampling method and employs descriptive statictical analysis, panel data regression, and model feasibility testing techniques. The result of this research indicate that CSR, GCG, and IC have a positive effect to Firm Value. The connection between CSR and the value of a company cannot be moderated by IC. However, it has the potential to influence the relationship between GCG and firm value. This research contributes by offering a new perspective, positioning IC as a moderating variable that can strengthen or weaken the relationship between CSR and GCG on firm value.

The Role of Accounting in Realizing Sustainable Development

2025-01-22T14:11:39+07:00

This study examines the role of accounting as measured by green accounting, MFCA, environmental disclosure, environmental performance, and environmental cost towards sustainable development in companies operating in the mining sector and listed on the Indonesia Stock Exchange for the period 2021-2023. The total sample analyzed was 14 companies with 38 data collected. The sample selection technique applied was purposive sampling and the analysis was carried out using multiple linear regression. The tool used for analysis in this study was SPSS version 25. The research findings from the multiple linear regression analysis indicated that green accounting, environmental performance, and environmental cost had no effect on sustainable development. On the other hand, MFCA and environmental disclosure showed an effect on sustainable development. With this study, it emphasizes the importance of companies to obtain social support by adjusting their activities to social values in order to survive in the long term.

The Influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance

2025-01-14T14:01:06+07:00

This study aims to analyze whether there is a simultaneous and partial influence of Tax Knowledge, Taxpayer Motivation, and Self Assessment System on Tax Compliance. In this study, the method used is a quantitative method using primary data through a questionnaire distributed to respondents. The population in this study were individual taxpayers in Jetis District, Mojokerto using nonprobability sampling techniques with convenience sampling methods, so that a sample of 48 was obtained. The results of the study indicate that Tax Knowledge, Taxpayer Motivation, and Self Assessment System have a significant simultaneous effect on Tax Compliance. Tax Knowledge has a significant partial effect on Tax Compliance, while Taxpayer Motivation, and Self Assessment System do not have a significant partial effect on Tax Compliance.

The Influence of Tax Education, Tax Socialization, and Tax Sanctions on Tax Obligation Compliance

2025-01-14T18:36:39+07:00

Tax is one of the state revenues that will be used as national development. However, tax revenues in the country are still not optimal because the level of taxpayer compliance is still low. This study aims to examine the influence of tax education, tax socialization, and tax sanctions of compliance with tax obligations. In this study author uses a sampling technuques were carried aut using the non-probability sampling method. The data was obtained by distributing questionnaires to taxpayer in DKI Jakarta and processed using SPSS version 25. The influence of tax education, tax socialization, and tax sanctions in increasing taxpayer positive effected on compliance with tax obligations.

Analysis of the Effect of PBV, EPS, ROA on the Share Price of the F&B Sector (IDX 2020-2023)

2025-01-14T18:50:10+07:00

This study aims to analyze whether there is an effect of PBV, EPS, and ROA on Stock Prices. The method in this study is a quantitative method using secondary data in the form of financial reports collected through documentation techniques, obtained through the IDX website. The population of this study is food and beverage industry sector companies listed on the IDX for the period 2020-2023 using purposive sampling technique obtained a sample of 80. The method of analysis of this research is descriptive analysis method. The results of this study indicate that partially Price to Book Value and Earning Per Share have a significant positive effect on stock prices, while Return On Asset has a significant negative effect on stock prices. But simultaneously, PBV, EPS, and ROA variables have a significant positive effect on stock prices.

Financial Distress, Growth Opportunities, and Tax Incentives: Implications on Accounting Conservatism

2025-01-15T22:10:25+07:00

The purpose of this study is to determine whether the level of financial difficulty, growth opportunities, and tax incentives in technology subsector manufacturing companies listed on the IDX for the 2021-2023 period have an impact on accounting conservatism. This research uses a quantitative approach with purposive sampling technique. Secondary data was collected from the IDX website using documentation techniques. Multiple linear regression analysis is the analysis technique used. The research findings show that the level of financial distress and tax incentives have an impact on accounting conservatism, but growth opportunities have no impact on accounting conservatism.

Internal and External Strategy of Madiun Sambal Pecel UMKM in Increasing Business Competitiveness

2024-07-29T21:18:10+07:00

Madiun sambal pacel business is indeed a characteristic that is inherent, has many consumers. However, business actors also face a high level of competition. Therefore, internal and external strategies are needed to increase business competitiveness. The method in this study uses SWOT analysis of the IFAS and EFAS methods with the distribution of 25 questionnaires. The results of the SWOT Analysis show that internal factors have a score of 8.07 and external factors have a score of 9.29. From the results of internal and external factors, a series of scores are produced: Strengths (Strengths / S) = 5.05, Weaknesses (Weaknesses / W) = 3.02, Opportunities (Opportunities / O) = 4.69 and Threats (Threats / T) = 4.60. Located in the Growth quadrant.

Cryptocurrency: is it the Answer of Gen Z’s Lifestyle?

2024-07-26T13:36:26+07:00

Gen “Z” is known for their ability to utilize technology that can be implemented in financial investment. This capability is what motivates Gen "Z" in Indonesia to invest by converting valuable assets into assets cryptocurrency. On this basis, this research was prepared to determine the characteristics of Gen "Z" in Indonesia who are investors cryptocurrency, to make this investment part of your lifestyle. This research uses a qualitative approach, focusing on examining the perceptions of the informants. The results of this research inform that Gen "Z" in Indonesia has chosen to invest in cryptocurrency pretty much. So that Gen "Z" in Indonesia has a high awareness of its importance financial investment and have an opinion that asset cryptocurrency be your best asset. This research can be used by the government as a basis for issuing regulations regarding asset management cryptocurrency, and can involve Gen "Z" in Indonesia to provide education to the public about digital financial investment.

Accuracy of Biological Asset Valuation: An Exploratory Case Study Approach

2024-11-14T09:51:41+07:00

Abstract. Accuracy Of Biological Asset Assessment: A Case Study Approach.The aim of this research is to analyze the accuracy of biological asset assessment using a case study approach at PT Bukit Palem. This research uses a descriptive qualitative method with an explanatory case study approach as an analysis tool. The types of data used are primary and secondary data. The results of this research show that the assessment of PT Bukit Palem's biological assets is in accordance with PSAK 69 by utilizing an accuracy tool for the number of asset suitability using drones in the asset measurement section. This research also involves a significant contribution in improving the management of biological assets at PT Bukit Palem.

Public Discourse on The Salt Regulations in Indonesia

2024-07-26T21:16:25+07:00

This research examines Indonesia's dependence on salt imports and public discourse on salt regulation. Using Critical Discourse Analysis (CDA) and process tracing, this study examines the public discourse on the national salt regulation by highlighting shortcomings and public dissatisfaction. The study aims to understand public perceptions of the regulation, its impact on consumer and industry behavior, and the challenges and opportunities for stakeholders. The results show that the majority of public opinion is negative towards government regulations, indicating weaknesses in the implementation and effectiveness of regulations. These findings indicate that regulations are not yet optimal and require stricter enforcement and in-depth evaluation. The study suggests additional steps for the development of the local salt industry and the importance of coordination between the government, industry, salt farmers and other stakeholders for a successful national salt industry development strategy.