Journal of Accounting & Business Review

Konservatisme Akuntansi dan Ukuran Perusahaan Terhadap Profitabilitas

2026-05-19T09:33:13+00:00

Company profitability is influenced by various internal and external elements, including operational efficiency, capital management, asset turnover, company size and economic conditions. The purpose of this study is to examine the effect of accounting conservatism and company size on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange. This study uses secondary data collected from listed companies. The analytical method used is panel data regression analysis. Based on the test results and discussion, it states that conservatism affects profitability (return on assets) with a probability value of 0.012 <0.05, while company size (size) does not affect ROA with a probability value of 0.06 >0.05.

PENGARUH CAPITAL INTENSITY, DEBT TO ASSET RATIO DAN RETURN ON ASSET TERHADAP AGRESIVITAS PAJAK

2026-05-19T09:12:08+00:00

This study aims to analyze the effect of Capital Intensity Ratio (CIR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on tax aggressiveness as measured by the Effective Tax Rate (ETR). The research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. The results indicate that, simultaneously, CIR, DAR, and ROA have a significant effect on tax aggressiveness. Partially, CIR and ROA show a significant effect, while DAR demonstrates an insignificant effect. This study provides implications for management and regulators in understanding tax aggressiveness practices.

Pengaruh Kepemilikan Manajerial, ROI dan DER Terhadap Financial Distress

2026-05-25T05:49:24+00:00

This study aims to determine: (1) the effect of managerial ownership, (2) the effect of Return on Investment (ROI), (3) the effect of Debt to Equity Ratio (DER), and (4) the simultaneous effect of managerial ownership, Return on Investment (ROI), and Debt to Equity Ratio (DER) on financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This research uses a quantitative approach with secondary data obtained from the annual financial reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study is purposive sampling. The analytical method employed is multiple linear regression analysis using SPSS software version 26. The results show that partially managerial ownership, Return on Investment (ROI), and Debt to Equity Ratio (DER) have a significant effect on financial distress. Simultaneously, managerial ownership, Return on Investment (ROI), and Debt to Equity Ratio (DER) also have a significant effect on financial distress in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period.

Kepatuhan Wajib Pajak Orang Pribadi

2026-05-19T09:12:45+00:00

This study aims to examine the effect of service quality and tax socialization on individual
taxpayer compliance. This quantitative research was conducted by collecting primary data
through the distribution of questionnaires to individual taxpayers registered at KPP
Pratama Jakarta Kebayoran Baru II who have fulfilled their tax obligations, such as
possessing a Taxpayer Identification Number (NPWP), calculating, paying, and reporting
taxes. This study uses incidental sampling, resulting in a total sample of 68 respondents,
whose data were tested and analyzed using IBM Statistics software version 31. The results
of the tests and analyses indicate that service quality has an effect on individual taxpayer
compliance, while tax socialization does not have an effect on individual taxpayer
compliance. However, service quality and tax socialization simultaneously have an effect
on individual taxpayer compliance.