JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab <p>Published by the Department of Accounting, University of Putera Batam.This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital Markets, Banking, and other contemporary accounting issues. &nbsp;</p> <p>ISSN online<a href="http://issn.pdii.lipi.go.id/issn.cgi daftar&amp;1497007320&amp;1&amp;&amp;">2580-5118 </a> ISSN Print<a href="http://issn.pdii.lipi.go.id/issn.cgi?daftar&amp;1497007320&amp;1&amp;&amp;">2548-1827</a></p> en-US jurnaljab@puterabatam.ac.id (Jurnal Akuntansi Barelang (JAB)) Vargo.christian@puterabatam.ac.id (Vargo Christian L. Tobing) Thu, 28 Dec 2023 13:15:48 +0000 OJS 3.2.1.4 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH PERTUMBUHAN ASET, INVESTMENT OPPORTUNITY SET (IOS), DAN RISIKO BISNIS TERHADAP KEBIJAKAN DIVIDEN ((Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di BEI Periode 2018-2022)) https://ejournal.upbatam.ac.id/index.php/jab/article/view/8030 <p>Penelitian ini bertujuan untuk menganalisis Pengaruh Pertumbuhan Aset, <em>Investment Opportunity Set </em>(IOS), dan Risiko Bisnis terhadap Kebijakan Dividen (Studi Empiris Pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022). Data yang digunakan merupakan data sekunder dan metode yang digunakan yaitu analisis data panel dengan program Eviews versi 12 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain dan model yang digunakan dengan estimasi <em>Fixed Effect Model </em>(FEM). Pengambilan sampel dilakukan dengan teknik <em>purposive sampling</em>. Sampel yang terpilih berdasarkan kriteria sebanyak 10 (sepuluh) perusahaan dengan 5 tahun penelitian, maka diperoleh total sampel yang digunakan dalam menguji penelitian adalah 50 data. Penelitian ini menguji tiga variabel bebas yaitu Pertumbuhan Aset, <em>Investment Opportunity Set </em>(IOS), dan Risiko Bisnis yang mempunyai variabel terikat Kebijakan Dividen. Hasil penelitian ini pada uji parsial atau uji t menunjukkan bahwa Risiko Bisnis berpengaruh terhadap Kebijakan Dividen, sedangkan Pertumbuhan Aset dan<em> Investment Opportunity Set </em>(IOS) tidak berpengaruh terhadap Kebijakan Dividen. Dan secara simultan Pertumbuhan Aset, <em>Investment Opportunity Set </em>(IOS), dan Risiko Bisnis berpengaruh terhadap Kebijakan Dividen</p> Rachmat Aji Muslimin, I Ketut Wenten Copyright (c) 2023 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8030 Thu, 28 Dec 2023 00:00:00 +0000 PENGARUH PERTUMBUHAN PENJUALAN, INTENSITAS ASET TETAP, INTENSITAS MODAL, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Sektor Real Estate Dan Property Yang Terdaftar di BEI Periode Tahun 2018-2022) https://ejournal.upbatam.ac.id/index.php/jab/article/view/8248 <p><em>This research aims to analyze the influence of sales growth, fixed asset intensity, capital intensity, and family ownership on tax avoidance. This research was conducted by analyzing the financial reports of companies in the real estate and property sectors listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 12 property sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Sales Growth) as the first independent variable, Fixed Asset Intensity as the second independent variable, Capital Intensity as the third independent variable, and Family Ownership as the fourth independent variable and Tax Avoidance as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 10 Student Version Lite software. The research results show that the best model is the Random Effect Model (REM). The results of this study show that Sales Growth partially has no effect on Tax Avoidance, Fixed Asset Intensity partially has an effect on Tax Avoidance, Capital Intensity has a partial effect on Tax Avoidance, Family Ownership has a partial effect on Tax Avoidance. However, simultaneously this research shows that Sales Growth, Fixed Asset Intensity, Capital Intensity, and Family Ownership have a simultaneous effect on Tax Avoidance.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><strong>&nbsp;&nbsp; : </strong><em>Sales Growth, Fixed Asset Intensity, Capital Intensity, Family &nbsp;Ownership, Tax Avoidance</em></p> Edon Ramdani, Rita Amelia Copyright (c) 2023 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8248 Thu, 28 Dec 2023 00:00:00 +0000 PENGARUH STRUKTUR MODAL, INFLASI, NILAI TUKAR TERHADAP RETURN SAHAM PERUSAHAAN PERBANKAN DI BEI TAHUN 2017-2021 https://ejournal.upbatam.ac.id/index.php/jab/article/view/8213 <p><em>This study aims to examine the impact of capital structure, inflation, and exchange rates on stock returns in banking companies listed on the Indonesian Stock Exchange (IDX) during the period 2017-2021. It falls under the category of quantitative research, utilizing secondary data for collection. The population consists of banking companies listed on the IDX between 2017 and 2021, with sample selection conducted through purposive sampling, resulting in 17 banking companies and 85 observational data points. The analysis and hypothesis testing employed panel data regression analysis using Eviews-10. The findings from the regression analysis indicate that the capital structure and exchange rates, when considered individually, do not have a significant effect on stock returns. However, inflation, when examined separately, demonstrates a partial impact on stock returns. Moreover, when examining all variables simultaneously, including capital structure, inflation, and exchange rates, there is a significant collective effect on stock returns</em></p> Desi Nur Riskiyani, Eka Kusuma Dewi Copyright (c) 2023 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8213 Thu, 28 Dec 2023 00:00:00 +0000 Pengaruh Ukuran Perusahaan, Kebijakan Dividen dan Pertumbuhan Penjualan Terhadap Harga Saham https://ejournal.upbatam.ac.id/index.php/jab/article/view/8015 <p>Penelitian ini bertujuan untuk mengetahui pengaruh Ukuran Perusahaan, <br>Kebijakan Dividen, dan Pertumbuhan Penjualan terhadap Harga Saham pada <br>perusahaan indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-<br>2021. Jenis penelitian ini menggunakan penelitian kuantitatif. Berdasarkan <br>metode purposive sampling diperoleh sampel sejumlah 11 perusahaan. Metode <br>analisis yang digunakan adalah metode statistik deskriptif dan analisis regresi data <br>panel dengan menggunakan software E-views 9. Hasil penelitian ini menunjukkan <br>bahwa secara simultan ukuran perusahaan, kebijakan dividen, dan pertumbuhan <br>penjualan berpengaruh terhadap harga saham. Secara parsial kebijakan dividen <br>dan pertumbuhan penjualan berpengaruh terhadap harga saham, sedangkan ukuran <br>perusahaan tidak berpengaruh terhadap harga saham.</p> Amanda Amelia, Lyandra Aisyah Margie Copyright (c) 2023 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8015 Thu, 28 Dec 2023 00:00:00 +0000 PENGARUH KOMITE AUDIT, INTENSITAS MODAL, UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP AGRESIVITAS PAJAK https://ejournal.upbatam.ac.id/index.php/jab/article/view/8225 <p><em>This study aims to provide empirical evidence of the influence of the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity on Tax Aggressiveness. The population in this study consists of manufacturing companies in the Food and Beverage subsector for the years 2017-2022. The independent variables in this study are the Audit Committee as the First Independent Variable, Capital Intensity as the Second Independent Variable, Company Size as the Third Independent Variable, and Fixed Asset Intensity as the Fourth Independent Variable, with the dependent variable being Tax Aggressiveness. The research method used in this study is a quantitative method with sample determination using purposive sampling, resulting in a final sample of 9 companies observed over a period of 6 years, generating 54 observation data. The analysis technique, hypothesis testing, and hypothesis testing were conducted using panel data regression analysis with the assistance of E-views 12. The results of this study indicate that the selected model is the Common Effect Model. Based on data analysis, the research results show that the Audit Committee, Capital Intensity, Company Size, and Fixed Asset Intensity simultaneously influence Tax Aggressiveness. Fixed Asset Intensity partially influences Tax Aggressiveness, while the Audit Committee) partially does not affect Tax Aggressiveness, Capital Intensity partially does not affect Tax Aggressiveness, and Company Size partially does not affect Tax Aggressiveness.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:&nbsp; </em></strong><em>Audit Commite; Capital Intensity; Firm Size; Fixed Asset Intensity; and Tax Aggresiveness.</em></p> Edon Ramdani, M.F. Ardiansyah Copyright (c) 2023 JURNAL AKUNTANSI BARELANG https://ejournal.upbatam.ac.id/index.php/jab/article/view/8225 Thu, 28 Dec 2023 00:00:00 +0000