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Menampilkan 1–5 dari 5 artikel
Does the Indonesian Capital Market React to Christmas and New Year Holidays? Evidence from LQ45 Companies (2021–2024)
Halida Khairiyah
; Tri Joko Prasetyo
; Niken Kusumawardani
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 2
, No 4
(2025)
This study examines the stock market reaction to the Christmas and New Year holidays by analyzing abnormal return and trading volume activity for companies consistently listed in the LQ45 Index during 2021–2023. Using a quantitative causal approach and an event study design, the research observes market behavior within a 10 day estimation window and a 10 8day event window surrounding the holiday period. The findings show that abnormal return exhibits limited but notable reactions, with a signifi...
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Perbandingan Analisis Tingkat Akurasi Menggunakan Metode Altman Z-Score, Springate, Grover, dan Zmijewski: Studi Kasus pada Perusahaan Delisting di Bursa Efek Indonesia
Ricardo Herendra
; Tri Joko Prasetyo
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial repor...
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The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption
Febrina Amelia Valentina
; Tri Joko Prasetyo
; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting
Vol 1
, No 4
(2024)
Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The foc...
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Pengaruh Interest Coverage Ratio, Profitabilitas, Dividend Payout Ratio, dan Debt To Aset Ratio Terhadap Nilai Perusahaan
Vinka Triyuni Sarpta
; Usep Syaipudin
; Tri Joko Prasetyo
; Rialdi Azhar
Jurnal Ekonomi dan Pembangunan Indonesia
Vol 2
, No 3
(2024)
The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economi...
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Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022)
Farhan Azmi Asavandra
; Einde Evana
; Tri Joko Prasetyo
; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 1
, No 3
(2024)
This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance pra...
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