JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI

The Effect of Asset Management, Dividend Policy, Intangible Assets, And Institutional Ownership on Firm Value In Consumer Cyclicals In The Post-Pandemic Era (2020-2024)

2025-10-10T14:09:07+00:00

Purpose - This study aims to determine the effect of asset management, dividend policy, intangible assets, and institutional ownership on firm value.

Design/methodology/approach - The sample was selected using purposive sampling, resulting in 10 companies being included in the sample, with a total of 50 data points. The analysis method used was panel data regression analysis, with testing conducted using E-views software version 12.

Findings - Based on the results of data analysis and hypothesis testing, it can be concluded that the variables of asset management, intangible assets, and institutional ownership have a significant effect on firm value. Meanwhile, the dividend policy variable does not affect firm value.

Research limitations/implications - This study discusses firm value and other factor such as asset management, dividend policy, intangible assets, and institutional ownership which focus on consumer cyclicals sector companies.

The Influence of Profitability, Company Growth, and Audit Quality on Going Concern Audit Opinions in Transportation & Logistics Sector Companies Listed on the IDX in 2020-2024

2025-10-10T12:26:13+00:00

Purpose – This study aims to examine profitability, company growth, and audit quality against the Going Concern Audit Opinion.

Design/methodology/approach – The analysis method used is quantitative. This study sampled companies in the transportation and logistics sector listed on the Indonesia Stock Exchange from 2020 to 2024. The sample was selected based on certain criteria using a purposive sampling method. The data used in the study consisted of 50 observational data from 38 companies over the five reporting years. The data analysis method used Eviews9.

Findings – The test results show that Profitability has a significant positive effect on Going Concern Audit Opinion, while Company Growth has a significant negative effect on Going Concern Audit Opinion, and Audit Quality has no effect on Going Concern Audit Opinion.

Research limitations/implications – The data is used only in a period of 5 years and is only carried out in the Industrial sector, so the results cannot be generalized to other sectors.

Comparative Analysis of Fixed Asset Depreciation Rates Based on PSAK 16 and Law No. 36 of 2008 for the Optimization of Corporate Income Tax (Case Study at PT AKD)

2025-10-10T13:57:19+00:00

Purpose – This study aims to analyze the differences in the calculation of fixed asset depreciation based on PSAK 16 and the Indonesian Income Tax Law (Law No. 36 of 2008), as well as their impact on Corporate Income Tax (PPh Badan) at PT AKD.

Design/methodology/approach – The research employs a descriptive qualitative approach using primary data obtained from interviews and secondary data from financial statements and tax documents of the year 2023.

Findings – The results reveal that depreciation expenses under PSAK 16 amounted to Rp. 915.887.500, while under the tax regulation it reached Rp. 953.701.062. This discrepancy led to different financial outcomes: the commercial report recorded a pre-tax profit of Rp 19.133.487 with Corporate Income Tax payable of Rp. 4.209.367, whereas the fiscal report showed a pre-tax loss Rp. 18.680.575, resulting in no income that differences in depreciation treatment can be utilized as a legal tax planning strategy to achieve tax efficiency.

Research limitations/implications – This study is limited to one case study in a single company, thus the result may not be generalized across industries. Future research should expand to multiple sectors to strengthen the empirical evidence. Nonetheless, the study highlights the importance of aligning accounting standards and tax regulation in corporate financial management and strategic tax planning.

Tax Agggressiveness Strategy In The Energy And Mining Sector : The Role of Capital Intensity, Profitability, Company Size, and Leverage ( Indonesia Stock Exchange Study 2019-2024 )

2025-10-10T12:24:19+00:00

Purpose This study aims to determine the effect of capital intensity, profitability, company size, and leverage on tax aggressiveness in energy mining companies listed on the Indonesia Stock Exchange from 2019 to 2024.

Design/methodology/approach This study uses quantitative data, with a sample of 15 energy mining companies listed on the Indonesia Stock Exchange during the period 2019-2024. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews-9 software.

Findings The results of this study indicate that the capital intensity variable has a positive and statistically insignificant effect on tax aggressiveness, the profitability variable has a positive and statistically insignificant effect on tax aggressiveness, the company size variable has a positive and statistically insignificant effect on tax aggressiveness, and the leverage variable has a negative and statistically insignificant effect on tax aggressiveness.

Research limitations/implications This study discusses tax aggressiveness and other factors such as capital intensity, profitability, company size, and leverage, focusing on publicly listed energy mining companies. This study uses the Cash Effective Tax Rate (CETR) as a measure of tax aggressiveness.

The Influence of Company Growth, Sales Growth, Profitability, and Company Size on the Company Value of Basic Chemical Sub-Industry Companies Listed on the Indonesia Stock Exchange in 2021-2024

2025-10-10T12:28:04+00:00

Purpose – This study aims to determine the effect of company growth, sales growth, profitability, and company size on firm value

Design/methodology/approach – This study uses quantitative data. The sample consists of 14 companies in the basic chemical goods sub-industry listed on the Indonesia Stock Exchange for the period 2021–2024. The analytical technique used to test the hypotheses is multiple regression analysis using Eviews 9 software.

Findings – The results of this study indicate that company growth

has no effect on firm value, sales growth has no effect on firm value, profitability has no effect on firm value, and firm size has an effect on firm value.

Research limitations/implications – This study provides limitations in the form of secondary data using financial reports with a research scope of chemical goods sub-industry companies listed on the Indonesia Stock Exchange, Jakarta from 2021 to 2024.