Ilomata International Journal of Tax and Accounting
https://ilomata.org/index.php/ijtc
<div> <div>Ilomata International Journal of Tax and Accounting With ISSN Number <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9846#" target="_blank" rel="noopener"> 2714-9846 (Online)</a> - <a title="Portal ISSN" href="https://portal.issn.org/resource/ISSN/2714-9838#" target="_blank" rel="noopener">2714-9838 (Print)</a> is a journal published by <a href="https://sinergi.or.id/" target="_blank" rel="noopener">Yayasan Sinergi Kawula Muda</a>, published original scholarly papers in the field of finance and tax law. Ilomata International Journal of Tax and Accounting is published four times a year (January, April, July, October), and in cooperation with the <a href="https://areai.or.id/jurnalinfo?p=UTJJZ3JCTEc0S21Lb2VabDlLajNPZz09">Asosiasi Riset Ekonomi dan Akuntansi Indonesia</a>. Ilomata International Journal of Tax and Accounting is indexed in Science Technology Index, Directory of Open Access Journal (DOAJ), Garba Rujukan Digital (GARUDA), Google Scholar, Crossref, Dimensions, and has currently been cited 32 times from 11 articles in the Scopus database (Update August 28, 2023) <a title="Citation" href="https://www.scopus.com/results/results.uri?src=dm&sort=cp-f&st1=Ilomata+International+Journal+of+Tax+and+Accounting&sid=08f161d84a0515763336b0837dc27995&sot=b&sdt=b&sl=56&s=ALL%28Ilomata+International+Journal+of+Tax+and+Accounting%29&cl=t&offset=1&ss=plf-f&ws=r-f&ps=r-f&cs=r-f&origin=resultslist&zone=queryBar" target="_blank" rel="noopener">Citedness in Scopus</a>. Please visit this page <a href="https://ilomata.org/index.php/ijtc/about/submissions">https://ilomata.org/index.php/ijtc/about/submissions</a> to submit to this journal.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> </div> <div> </div>en-US<p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p>[email protected] (Novianita Rulandari)[email protected] (Putri Ayu Lestari)Mon, 22 Jul 2024 08:04:10 +0000OJS 3.1.2.4http://blogs.law.harvard.edu/tech/rss60Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance Moderated by Dividend Policy
https://ilomata.org/index.php/ijtc/article/view/1155
<p>The decline in financial performance in a company is often caused due to a weak corporate governance system. Therefore, this research aimed to assess the Implementation of Good Corporate Governance, Profitability and Institutional Ownership on Corporate Financial Performance with Dividend Policy as a Moderating Variable. This research was conducted over a 4-year period, namely 2019-2022. The research population consists of State-Owned Public Enterprise companies that are listed on the IDX during the period of 2019-2022. A sample of State-Owned Enterprises companies listed on the IDX that satisfy all the criteria for this research is selected using purposive sampling. The data analysis method used uses a panel data regression model to test the effect of each variable on the company's financial performance. The research findings show that, while profitability does influence the financial performance of a company, the presence of an audit committee, an independent board of commissioners, or institutional ownership does not have a significant impact. In addition, when adjusted for dividend policy, the influence of the audit committee, profitability, and institutional ownership on the financial performance of the company is not significant. Conversely, the dividend policy adhered to by the independent board of commissioners impacts the financial performance of the company. The implication of this study for State-Owned Enterprises can utilize this research to be wiser in choosing corporate governance policies that are in accordance with the company so that there is no decline in the company's financial performance.</p> Nurlisti Azahra, Lusiyanawati, Nanik Leanikha Puriayu, Agung Yulianto
Copyright (c) 2024 Nurlisti Azahra, Lusiyanawati, Agung Yulianto
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https://ilomata.org/index.php/ijtc/article/view/1155Mon, 22 Jul 2024 00:00:00 +0000The Impact of Company Size and Profitability on Firm Value with Institutional Ownership as a Moderating Variable
https://ilomata.org/index.php/ijtc/article/view/1159
<p>A nation's manufacturing sector is vital to its economic development. Firm value is the main worry for investors and management in the face of the global competitiveness and the Covid-19 epidemic. As a result, this study looks at how profitability and company size affect the company's value, with institutional ownership serving as a moderator. Quantitative research methodology is employed, and secondary data from 63 industrial sector manufacturing organizations listed on the IDX is the type of data used. From this population, 22 samples of companies were collected to be tested. SEM-PLS was used to test the data. The findings demonstrated that while profitability has no bearing on business value, company size does. The impact of company value is not mitigated by institutional ownership on the relationship between firm size and profitability. These findings suggest that a big business will have the chance to grow its worth. However, strong profitability does not always translate into higher solid worth. Because it has limited control over management performance, institutional ownership is unable to regulate the relationship between the two, which permits fraud to occur and affect the scale and profitability of the business. Managers and investors can utilize this research to evaluate and augment a company's value in order to stimulate the economy of the country, especially for manufacturing enterprises in the industrial sector that are listed on the IDX.</p>Ilham Rachmat Hidayatulloh, Sri Trisnaningsih
Copyright (c) 2024 Ilham Rachmat Hidayatulloh, Sri Trisnaningsih
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https://ilomata.org/index.php/ijtc/article/view/1159Mon, 22 Jul 2024 00:00:00 +0000Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal
https://ilomata.org/index.php/ijtc/article/view/1278
<p>This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a more welcoming ecosystem for women to participate in economic activities, which Indonesia can use as an example in designing Gender Based Taxation in the future.</p>Qowiya Hasna Naury, Vissia Dewi Haptari
Copyright (c) 2024 Qowiya Hasna Naury, Vissia Dewi Haptari
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https://ilomata.org/index.php/ijtc/article/view/1278Wed, 07 Aug 2024 08:10:05 +0000Impact of Internal and External Factors of a Company Facing the Return of the Company with a Compas100 Indeks Noted on the Indonesia Shipping Borse
https://ilomata.org/index.php/ijtc/article/view/1322
<p>The coal industry is a pillar of the Indonesian economy as the main energy source and an important contributor to the country's foreign exchange. Coal companies in the Kompas100 Index show significant stock performance measurements, giving rise to the need to understand the factors that contribute to variations in stock returns, both in terms of internal and external factors. This research aims to analyze the influence of internal factors (Current Ratio, Net Profit Margin, Debt to Equity Ratio) and external factors (inflation, interest rates, currency exchange rates) on stock returns of coal companies listed on the Kompas100 Index on the Indonesia Stock Exchange. This research method uses a quantitative approach, purposive sampling is used to select samples based on the availability of complete financial data and relevant historical stock price data. The analysis shows that in this study, the Current Ratio (CR) has a significant positive influence on Stock Returns, while the Net Profit Margin (NPM) also has a significant positive influence. On the other hand, the Debt to Equity Ratio (DER) has a significant positive influence. Externally, inflation has a significant negative impact on Stock Returns, while interest rates also have a significant negative impact, but the exchange rate does not affect Stock Returns. Overall, internal factors influence Stock Returns, and external factors also influence Stock Returns. Additionally, the combination of internal and external factors collectively affects Stock Returns with significant interaction complexity.</p>Uchock Pandapotan Raja Salomo Sinaga, Dudi Rudianto
Copyright (c) 2024 Uchock Pandapotan Raja Salomo Sinaga, Dudi Rudianto
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https://ilomata.org/index.php/ijtc/article/view/1322Thu, 08 Aug 2024 04:44:11 +0000