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Pengaruh Intensitas Modal dan Konservatisme Akuntansi Terhadap Penghindaran Pajak

Tax is a very important component of state revenue. because 82.42% of total state revenue comes from taxes. One type of obstacle that hinders tax collection that causes state revenue to decrease is tax avoidance. This research aims to examine the influence of capital intensity and accounting conservatism on tax avoidance. Tax avoidance is measured using the Cash Effective Tax Rate (CETR). The approach used in this research is a quantitative method using secondary data obtained from financial reports published on the Indonesia Stock Exchange (BEI) website and company websites. The population in this study were Food and Beverages Sub-Sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2023 period. The sample used in this study included 15 companies obtained by purposive sampling method and SPSS software version 23 was used to analyze the data with a multiple linear regression analysis approach. The findings show that capital intensity has a significant negative effect on Tax Avoidance and accounting conservatism has a significant positive effect on tax avoidance. Large fixed asset storage is carried out by a company not solely to avoid taxes but rather it is done by the company with the aim of running the company's operations. The principle of conservatism applied in accelerating the recognition of costs or losses and delaying the recognition of income has an impact on reducing the profit used as the basis for calculating the company's tax obligations.

Exploring the potential of Technological Innovation in the Hospitality and Tourism Industry to attain Sustainability

Purpose of the study: The hospitality industry is undergoing rapid transformation due to continuous technological innovation in response to intense competition and evolving innovative practices. So, to meet up with the intense competition - technological innovation is inevitable. Methodology: Secondary sources are used to derive fundamental concepts and frameworks of modern technology used in the hospitality and tourism industry to attain sustainability. These sources include articles, books, newspapers, reviews, and company websites. Main Findings: By adopting technological innovation, the industry can reduce its environmental impact, improve operational efficiency, and provide enhanced experiences for guests, thereby moving towards a sustainable future. Implementing technologies in the hospitality industry involves both pros and cons. Applications of the study: Hospitality is the least service-activity sector, and there is a need to explore technological innovation strategies that lead to higher sales turnover, performance, and sustainability. Novelty/Originality of the study: This study's originality lies in its ability to offer updated technology used in the H&T industry to attain sustainable tourism. This concept is depicted with a conceptual model showing skills and innovative trends and their impact on Sustainability.

Pengaruh Direktur Berkeahlian Keuangan, Nilai Keuangan, Ukuran Perusahaan Terhadap Penghindaran Pajak di Industri Jasa Sub Sektor Farmasi yang Terdaftar di Bei 2016-2022

This research aims to determine and analyze the influence of directors with financial expertise, company value and company size on tax avoidance listed on the Indonesia Stock Exchange for the 2016-2022 period. The independent variables used in this research are directors with financial expertise, company value and company size on the dependent variable, namely tax avoidance. The method for collecting data uses a purposive sampling technique with a total of 112 data from the Pharmaceutical Industry. Secondary data was obtained from the company's official website and the Indonesian Stock Exchange. The method used in this research is the multiple linear regression analysis method. Based on the results of this research, it shows that the director variable with financial expertise has a positive and significant effect on tax avoidance, company value proves that it has no effect on tax avoidance and company size has no effect on tax avoidance. (Added research contribution & accounting results)

Emerging Technologies for Improving Musculoskeletal Health: A Systematic Evidence Gap Map.

Musculoskeletal (MSK) conditions are the largest contributor to disability worldwide. The aim of this project was to undertake a horizon scan and generate an evidence gap map (EGM) to highlight technological innovations in development for preventing and managing MSK conditions at early stages of the clinical treatment pathway, and to identify areas of unmet need. In February 2024, bibliographic databases, a clinical trial registry, research funding portals, and company websites were searched for relevant records. Identified records were screened for relevance; they had to be a device or digital "innovative" technology for maintaining or recovering positive musculoskeletal health in adults. The characteristics of relevant technologies, delivery setting and outcomes assessed were coded. An EGM was generated to illustrate the results. Methods followed Cochrane Rapid Reviews Guidance to ensure robustness. One hundred and nine relevant technologies were identified. Nearly half (49.5%) of these technologies were designed for use at home. Most (50.5%) were digital technologies (e.g., mobile apps) or devices with a digital component (19.3%) (e.g., digital pain reduction kit). The impact of these technologies was most assessed by changes seen in measures of pain and mobility. The proportion of technologies used at home compared to other settings indicates a shift in the setting of therapy provision for individuals with MSK conditions. Future evaluative studies should consider measuring a broader set of outcome domains in order to understand the direct and wider impacts of health technologies for those with MSK conditions.

Faktor-Faktor yang Mempengaruhi Opini Audit, Kesulitan Keuangan, Biaya Profesional dan Ukuran Perusahaan Klien Terhadap Pergantian Audit dalam Industri Properti dan Real Estat

Auditor Switching is expected to enhance the quality of auditor independence, thereby ensuring that audit outcomes are free from subjectivity. Previous research analyzing factors influencing Auditor Switching has yielded various results, prompting a need for reexamination. This study is designed to analyze the relationships between Audit Opinion, Financial Distress, Professional Services, Client Company Size and Auditor Switching within the Property and Real Estate Industry. The relationships among variables are explained using agency theory. The study employs quantitative data sourced from the real estate industry, specifically annual reports filed with the Indonesia Stock Exchange between 2019 and 2023, as well as official company websites. Purposive sampling method was utilized to select 185 samples from the population. Based on logistic regression analysis conducted using SPSS version 27, it can be concluded that Audit Opinion effect significantly positive to Auditor Switching, whereas Financial Distress, Professional Fees and Client Company Size do not influence Auditor Switching.

Exploring the Importance of Soft Skills Training for Accountants

Regional accounting firm leaders face challenges with employees with strong technical skills but lack nontechnical communication and teamwork skills. The purpose of this multiple case study was to explore strategies regional accounting firm leaders use to train technical staff on soft skills. The human capital theory was the conceptual framework supporting the study. Data were collected from semistructured interviews with partners, leaders, managers, and human resource personnel with 5 years or more of experience participating in the hiring, training, and professional development process at 3 regional CPA firms. The review of company documents and company website postings triangulated the semistructured interviews. Data analysis entailed coding, conceptualizing concepts and ideas, identifying themes, and member checking to ensure the trustworthiness of interpretations. Based on the data collected, 3 themes emerged after the analysis including soft skills needed for success, mentoring and leadership programs, and team-building initiatives. Improvement in soft skills training may improve employees’ lives by increasing their employability, career progression, and transition within the workplace, which may enhance the economic well-being of local communities.

Profitability, Leverage, Firm Value through Dividend Policy (Empirical Study on Coal and Lignite Mining Sub-Sector Companies on the IDX 2017-2022)

This study examines the influence of profitability and leverage on firm value as mediated by dividend policy. The research employs quantitative approaches, examining comparative cause-and-effect links utilizing secondary data from each company's financial records, obtained from either the company's official website or the IDX. This study used a non-probability, purposive sampling technique in coal and lignite subsector companies listed on the IDX from 2017 to 2022, using complete financial data. The research data is panel data examined using Eviews 12 with the subsequent steps of analysis: descriptive statistics, regression model estimation, classical assumptions, panel data regression, and path analysis using the sobel test. The analysis suggests that profitability and leverage have a significant positive effect on firm value, dividend policy has no effect on firm value, profitability has no influence on dividend policy, and leverage increases dividend policy. Consequently, dividend policy cannot mediate the effect of profitability but can mediate the effect of leverage on firm value.

Pengaruh Likuiditas Dan Profitabilitas Terhadap Harga Saham Dengan Nilai Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Perkebunan Kelapa Sawit Di BEI Tahun 2019-2022

This study aims to determine how the influence of Financial Ratios (Liquidity and Profitability) with Company Value as a moderating variable on Stock Prices in palm oil plantation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The data used in this study are secondary. The method of data collection is by collecting annual financial reports (Annual Report) on the website www.idx.co.id and the company's official website. The population in this study were all 25 palm oil plantation sector companies listed on the Indonesia Stock Exchange with a sample of 8 palm oil plantation sector companies with a total of 32 company financial data. Calculation of statistical values using Eviews12. This research can be a reference and decision-making for academics and practitioners in analyzing the influence of liquidity and profitability on stock prices and company value as moderating variables. The results of the study show that liquidity has a positive and significant effect on Stock Prices, Profitability has a negative and significant effect on Stock Prices, Company Value can moderate the relationship between Liquidity and Stock Prices, Company Value can moderate the relationship between Profitability and Stock Prices. The limitation of this research is the existence of research samples which are still minimal, so it is recommended for further research to increase the number of research samples in order to obtain more accurate and comprehensive results.

Economic Performance: Impact of Implementing Environment Cost and Disclosure Carbon Emissions Fiqh Al Bi'ah (Environment) Analysis Approach

The development of environmental issues is of concern to the public in encouraging companies' awareness to carry out environmental management in their business activities, where companies can plan environmental cost budgets and make disclosures of the impact of carbon emissions produced in order to achieve their goal, namely the sustainability of the Company, namely the Company's economic performance will increase. This research aims to see the impact of environmental costs and carbon emission disruption on economic performance and is analyzed using environmental fiqh (bi'ah). This research is quantitative research. The type of data used is secondary data obtained from the Company's official website. The population in this study are manufacturing companies listed on the Jakarta Islamic Index for 2019-2021. The research sample consisted of 8 companies from the 2019-2021 period, totaling 32 samples. The sampling technique used in this research was purposive sampling. The data analysis used is panel data regression analysis using the SEM PLS data modeling program. The results of the research show that environmental cost and carbon emission disclosure variables have a significant negative influence on economic performance and the results of environmental fiqh (al bi'ah) analysis are in accordance with the verses of the Koran which discuss environmental damage which is something that is absolutely not justified because it will bring negative impact on the sustainability of living creatures or organizations and companies. These limitations suggest that future research could expand the sample size, consider a wider range of sustainability practices, and explore the relevance of environmental performance in different cultural and industry contexts.

Determinants of Financial Information Disclosure Online: Empirical Evidence in Portugal

The rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) has enabled companies to disseminate extensive financial and non-financial information quickly and cost-effectively. Typically published on company websites, this information is accessible to users worldwide. Digital financial reporting has evolved to meet the needs of both information users and companies. The Internet is increasingly the primary channel for companies to share financial information, driven by technological advancements and the growing demand for online company data. However, the rise of technology in financial reporting raises concerns about information overload, potentially diminishing the quality and relevance of economic data. Additionally, managing the costs associated with technology, such as website development, customer relationship management systems, hardware, software, and other digital platforms, is crucial. This study aims to determine the extent of online financial information disclosure among the 150 largest Portuguese companies and identify the factors influencing this disclosure. The research methodology involves content analysis of the websites of 52 of the largest and best-performing companies operating in Portugal, as ranked by Revista Exame, using a predefined disclosure index to evaluate the degree of financial information disclosure on the Internet. The objective is to enhance understanding of the financial reporting practices adopted by major Portuguese companies and identify factors determining the level of disclosure. The results confirm that the disclosure index has an average value of 0.52147 and that there is a relationship between company size and sector of activity and the level of internet financial reporting.

Industry 4.0 tools for regional development. Comparative case study on agribusinesses from Paraná, Brasil and Transilvania region, Romania

Within the framework of regional development and the usage of Industry 4.0 tools, the paper compares 3 websites of agribusiness companies from Paraná state, Brazil, and 3 websites of agribusiness companies from Transylvania region, Romania. The results of our case study reveal specific characteristics of the studied regions, as well as strong and weak points of the studied websites. Consequent to the study, we make some improvement proposals for the studied agribusiness websites.

E-cigarette access and age verification among adolescents, young adults, and adults

BackgroundAdolescents and young adults continue to access e-cigarettes despite regulatory efforts to prevent sales to those under 21. Prior research on sources of acquiring e-cigarettes excludes key online sources. This study aims to update evidence on where and how different age groups (adolescents, young adults, and adults) access e-cigarettes. MethodsA cross-sectional, online survey of 13–40 year-olds who used e-cigarettes in the past 30 days was conducted from November-December 2021. Study outcomes: where past 30-day users obtained and bought e-cigarettes (retail stores; online, including e-cigarette company and multi-brand websites; social media; home delivery applications; and someone they know); and whether and how age was verified. ResultsIn our sample, 55.0% reported obtaining e-cigarettes from retail stores, 44.9% online, and 24.0% from someone they know (n = 2,256), although most 13–17-year-olds obtained their e-cigarettes from someone they know. Double the proportion of 21–40-year-olds (7.0%) and higher than 18–20-year-olds (9.8%), 13.4% of 13–17-year-olds obtained e-cigarettes through social media. Social media, Snapchat, Instagram, and TikTok were common platforms to buy e-cigarettes among those under 21; common sources on social media included friends their age, store/company accounts, and influencers. Approximately 20.0% of those under 21 bought e-cigarettes from internet vendors (including multi-brand websites) and 10.4–15.5% used home delivery applications. Across participants, 14.2% reported that their age was not verified, and 17.8% reported that their age was rarely verified. ConclusionsA sizeable proportion of adolescents and young adults under 21 years and adults above 21 acquired e-cigarettes from retail and online sources. Less than a quarter of those underage reported having their age verified all the time, warranting enforcement of existing age verification regulation and development of strategies to prevent underage access online.

Pengaruh Sustainability Reporting, Dewan Komisaris Independen Terhadap Financial Distress dengan Sales Growth Sebagai Variabel Moderasi

The phenomenon that occurred in this research regarding the growth ratio in chemical sector manufacturing companies in Indonesia in 2019-2022 experienced a decline due to fluctuations which would result in financial difficulties. This research aims to determine the influence of sustainability reports, an independent board of commissioners on financial distress and sales growth as a moderating variable. The data collection technique is downloading annual reports from the official Indonesian Stock Exchange website www.idx.co.id or chemical sector manufacturing company websites, so that there are 25 companies as a population with a sample size of 100 using a purposive sampling method. Data processing with SmartPLS version 4 software uses a partial least squares (PLS) approach. The results of this research show that the variable sustainability report, independent board of commissioners has a significant influence on financial distress. Sales growth can moderate the influence of the sustainability report on financial distress and the influence of the independent board of commissioners on financial distress.

Are Australian Food Companies Using Nature Imagery as a Marketing Strategy? A Content Analysis

Emerging evidence suggests that nature imagery can affect consumer food choices. However, little is known about whether and, if so, how food companies use nature imagery as a means to appeal to consumers’ environmental concerns as a marketing strategy. The current study aims to explore this matter for websites of Australian food companies. We extracted images from 45 Australian food company websites and coded for (1) nature type, (2) restorative effect, (3) level of cultivation and human interference, and (4) processing level (only for images with food present). All included food companies had a separate webpage dedicated to sustainability, and most nature images were located there. Sustainability pages had more images of ‘pure nature’ (i.e., no cultivation or human interference and high in restorative effects) and more ‘urban’ images compared to the main pages. Most food in the images was unprocessed, while only one image featured both nature and food. Australian food companies are commonly using images of nature on their sustainability webpages. The images might be used as a marketing strategy to connect with consumers’ environmental concerns as a strategy to build trust and affinity with customers. However, companies currently do not combine nature imagery and their food products in one image on their websites.

Implementation Strategy Analysis of Network Security using dalo RADIUS and Pi-hole DNS Server to enhance Computer Network Security, Case Study: XYZ as a Fintech Company

According to the annual report by the National Encryption Agency in 2023, Indonesia had the highest number of cyber-attack sources, with over 1 million attacks, which has increased quite rapidly compared to the last 3 years. Several online media platforms have reported incidents of this nature over the past three years. Among the 10 institutions implicated in the present incident, it has been confirmed that 6 of them are Fintech institutions. The incident's factors are various, including the user's lack of awareness who accessed an unofficial website outside the company's production website. This act ultimately proved to be detrimental to the company. Therefore, this study highlights the importance of RADIUS (Remote Authentication Dial-In User Service) as a comprehensive security tool that contributes to mitigating unauthorized access and strengthening network defenses against emerging threats. This research focuses on XYZ, a Fintech Company, using it as a case study. The main discussion in this paper focuses on utilizing the daloRADIUS server to resolve authorization concerns regarding network security. Pi-hole DNS Server is also used in this research to block access to illegal sites such as pornography and online gambling. The results of this research are proof of the success of a combination of daloRADIUS server components, RADIUS router, and Pi-hole DNS Server in blocking users who are detected accessing illegal sites and are also observed regarding the use of daloRADIUS Server resources in a usage range ranging from 10 active users to 300 active users.

The Interplay of Organizational Culture and Governance in Enhancing Sustainability Performance

It seems that Indonesia still lacks understanding about the disclosure of sustainability. Furthermore, it is believed that socioeconomic, cultural, governance and environmental challenges are crucial to the success of a business. The influence of corporate governance and organizational culture on sustainability performance, with strategic posture acting as a moderating variable, leads to intriguing issues that warrant further analysis. This study's population consists of all companies listed on the Indonesia Stock Exchange. Purposive sampling is used as a technique in this study. The company's website, which includes information from 2009 to 2018, was sourced from www.idx.co.id and other pertinent sources. Data collection was done, and Warp PLS algorithms were employed for the analysis method. After analyzing and debating the data, the following conclusion was reached: corporate governance and organizational culture greatly impact sustainable performance. When examining the impact of corporate governance and organizational culture on sustainability performance, strategic posture may act as a moderating factor

The impact of Audit Opinions, Complexity of Operation and Financial Distress on the Timeliness of Financial Reporting in Consumer Cyclicals Sector Companies Listed on the Indonesia Stock Excange in 2020-2023

This study aims to determine the impact of audit opinions, the complexity of operations, and financial distress on the timeliness of financial reporting in consumer cyclicals sector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The population of this study is the entire company on the consumer cyclicals sector which amounts to 151 companies. The samples in this study were selected using purposive sampling methods with criteria that have been set by the researchers, from the results of purposiveness samplings obtained samples of as many as 308 samples from 77 companies. This research uses secondary data in the form of an annual report or audited financial report that can be accessed through the Indonesian Stock Exchange website or the company website. The analysis method in this study uses logistic regression analysis processed using the SPSS version 25.0 for windows program. The results of this study show that audit opinions, the complexity of operations and the financial distress simultaneously influence the timeliness of financial reporting. Then the audit opinion variable affects the timeliness of financial reporting. Meanwhile, the operational complexity variable and the financial distress variable have no influence on the timelyness of financial reports.

Enhancing Financial Reporting Quality: The Influence of Audit Committee Attributes and the Role of Audit Quality

This study to analyze the influence of the positive Characteristics of the audit committee consisting of an independent audit committee, knowledge accountancy audit committee, number meeting audit committee, and size audit committee on quality reporting finance. Besides that For analyzing audit quality strengthening moderation between characteristics of the audit committee with quality reporting finance. Research This uses agency theory which emphasizes the conflict of interest between the principal and agent. Research This is a study associative with using secondary data from the Indonesia Stock Exchange (BEI) or via the company website of each sample. The sample collection technique sample uses method purposive sampling. Sample in study This is all over incoming companies The LQ 45 index is listed on the Indonesia Stock Exchange (IDX) with a total sample of 120 observations. For the test, the hypothesis used MRA analysis with the use of application data. The results of the research include the independent audit committee, knowledgeaccountancy audit committee, number meeting audit committee, and the number of influential audit committees for quality reporting finance. Companies that use Big Four auditors can strengthen the connection between the independent audit committee and knowledge accountancy audit committee on quality reporting finance whereas companies that use Big 4 auditors weaken the connection amount meeting audit committee and the amount audit committee on quality reporting finance.

Examining The Sustainability Reporting Practices Of An Energy Company Using The Global Reporting Initiative Standards.

A GRI report was collected from a company website from 2016–17 to 2020–21 for the five companies. A content analysis was conducted to assess the extent of environmental disclosure. A disclosure index was created, a check list was created, and percentages were calculated to quantify adherence. Column charts are used for data visualization. The study aims to know how many energy companies disclosed their environmental practices and align with internationally recognized reporting standards.

Prediction of Financial Distress and the Impact of the Covid-19 Pandemic on PT Garuda Indonesia for the period 2016-2021

This study aims to analyse the potential financial distress of PT Garuda Indonesia. This research uses the modified Altman Z-Score model approach. This study used quantitative descriptive methods with a case study approach at PT Garuda Indonesia. Measurement of financial health level is done using the Altman ratio model. The data source uses secondary data obtained directly from the company's website. This study used annual report data from 2016 to 2021. Based on the analysis of financial ratios, during the 2016-2021 period, the financial performance of PT Garuda Indonesia continued to decline. The results of the Altman-Z score calculation show that PT Garuda Indonesia is experiencing financial distress. This result is an early warning for PT Garuda Indonesia to improve its financial performance. Suggestions to the Government of Indonesia, through the Ministry of SOEs as the main shareholder in order to give full attention and support to PT Garuda Indonesia to avoid future bankruptcy risks.