Agoestina Mappadang

• Doctor of Economic
• Associate Professor at Universitas Budi Luhur

This study investigated how the God locus of financial control influences impulsive purchase behavior with buy-now-pay-later (BNPL) services and affects financial well-being. The mediating and moderating roles of impulsive BNPL usage and social comparison tendencies, respectively, were explored in the relationships between the God locus of financia...

A significant amount of historical returns is needed for the generalized autoregressive conditional heteroscedasticity (GARCH) models to be calibrated. Newer cryptocurrencies, such as non-fungible tokens (NFTs), have relatively limited data to create robust parameter estimates. This study uses a newly developed method, the exponentially weighted mo...

Purpose: This study aims to determine the compliance and understanding of PT KMU in implementing PSAK No. 24 of 2018, transparency, and disclosure of information provided by PT KMU to employees regarding the provision of employee benefits, and the impact of the application of PSAK No. 24 of 2018 on PT KMU's financial statements. Research methodolog...

Purpose: This study examines the effect of capital intensity, leverage, and liquidity on tax aggressiveness and profitability as moderating variables on tax aggressiveness. Method: This study used Energy companies listed on the Indonesia Stock Exchange, selected using the purposive sampling method from 2018 to 2022 and there were 23 companies chose...

This research aims to determine the effect of hexagon fraud with company size moderating its effect on financial statement fraud. Hexagon fraud is measured through six components, namely, stimulus, capability, collusion, opportunity, rationalization and ego. Meanwhile, company size is measured through total assets and financial statement fraud is m...

This research assesses gold's hedging and haven qualities against stock market fluctuations. This study uses the daily returns of three exchange-traded funds that best reflect the gold market and the stock markets of developed and emerging economies: iShares MSCI World (URTH), SPDR Gold (GLD), and SPDR S&P Emerging Markets (EDIV). The data set span...

This study aims to analyze and examine the effect of capital structure, profitability, and audit quality on firm value with firm size as a moderating variable. From several populations of IDX indexed companies in the consumer goods industry sector, from the period 2017 to 2021, 64 companies were taken according to the criteria as samples. This rese...

Referring to ACFE Global’s in the year 2016 until 2018 RTTN, fraudulent financial statement detection is a typical frequency occurrence and gets a large median loss. This study’s purpose is to determine the perspective of the fraud triangle as measured by three elements where fraud occurs in financial statements and is proxied by earnings managemen...

This study aims to understand the impact of corporate social responsibility on tax aggressiveness, the effect of capital intensity on tax aggressiveness, and explore the role of profitability as a moderating variable that can sharpen/weaken the relationship between CSR and tax aggressiveness and the relationship between capital intensity and tax ag...

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. Th...

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock E...

LoRa and LoRaWAN are Chirps or CSS-basedR.F. technology used for Radar technology. LoRa capabilitiesare transmitting sensors and multi-sensors over a longdistance of >5 km in Line of Sight with Low Power using only abattery that can last up to 1 year. The sensor used in thisresearch is a pulse sensor. In this research, a prototype hasbeen completed...

Adaptive Data Rate is one of the essential mechanisms that continue to be developed for LoRaWAN. Adaptive Data Rate (ADR) is one of the mechanisms for saving energy and bit-rate efficiency of LoRaWAN. Using ADR is expected to increase throughput (bps) and minimize packet loss (bps), packets can be lost during data collisions, LoRaWAN networks are f...

Agricultural Technology continues to growrapidly, development towards IoT is currently increasinglywidespread with the use of WiFi modules such as ESP32, 8266,or Node32, using the Blink GUI that is already available onGoogle Play, and monitoring systems that are currently beingcarried out such as tomatoes, chilies, even rice fields such as riceand...

This examination was led to analyze the financial health with the factor Current Proportion, Obligation to Value Proportion, Absolute Resource Turnover, and Firm Size on Benefit Development. This examination utilizes populace and test organizations in the shopper merchandise industry area which are recorded on the Indonesia Stock Trade in 2017-2019...

Academic performance is important for students as a result of educational experience in colleges to represent knowledge, skills, and attitudes. Academic performance becomes one of the key factors in determining students’ success in their future careers. This research aimed to assess student’s academic interest, learning attitude, and learning quali...

Program Pengungkapan sukarela atau disebut PPS merupakan suatu terobosan penting pasca covid-19 yang diberikan Pemerintah bagi Wajib pajak untuk mengungkapkan secara sukarela harta yang belum dilaporkan dalam SPT tahunan. Hal ini dilandasi karena kurangnya kepatuhan perpajakan dari Wajib pajak khususnya wajib pajak Orang Pribadi. Tujuan kegiatan in...

The purpose of this study is to understand and analyze the effect of earnings management variables in terms of taxation by using deferred tax expense, deferred tax assets and tax planning on consumer goods manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. 35 companies become research sample through the selection of p...

Pendapatan yang diterima secara tetap maupun tidak tidak tetap serta pengeluaran yang dikeluarkan harus dikelola dengan baik dan efektif. Prinsip pengelolan keuangan yang baik apabila pengeluaran dana tidak melebihi penerimaan dana. Sumber pendanaan yang diterima bisa berasal dari hutang ataupun dari penghasilan atau usaha maupun investasi. Bagaima...

The purpose of this study is to clarify how good corporate governance and financial ratios affect a company's risk management. Data and information on ERM, obtained from annual reports, management reports and annual corporate governance. The purposive examining method turned into applied in determining the take a look at gotten through 34 groups fr...

Tingkat kepatuhan wajib pajak di Indonesia masih sangat kurang sehingga pemerintah meluncurkan Program Pengampunan pajak yaitu Tax amnesti yang diluncurkan pada tahun 2016 sesuai UU no. 11 tahun 2016 tentang Pengampunan Pajak. Tujuan kegiatan ini yaitu mensosialisasikan kepada masyarakat khususnya wajib pajak agar dapat memanfaatkan fasilitas ini u...

This research is based on the intention to see the extent of the influence of independent commissioners, institutional ownership audit committees, managerial ownership and the comparison of previous and current year tax avoidance on tax avoidance, and the relationship of good corporate governance to tax avoidance in companies. The occurrence of a p...

The purpose of this research is to analyze the elements that cause an employee or a leader to be motivated so that fraud occurs. The elements in question are compensation, information asymmetry, internal control, and organizational justice. The data for the research was obtained from the collection of questionnaires from a number of 102 resource pe...

This study is aimed to examine the effect of financial performance and financial policy using variables the Return on Equity (ROE), Return on Assets (ROA), Firm Size (SIZE), Debt to Equity Ratio (DER), and Earning per Share (EPS) towards firm value indicated by Price to Book Value (PBV) of plantation sector companies listed in the Indonesia Stock E...

This study aims to find out whether the variables of profitability, leverage, company size, and corporate tax have a significant effect on profit management moderated by corporate governance variables on Manufacturing Companies Listed on the Indonesia Stock Exchange. From the results of hypothesis testing, it can be concluded that leverage has a po...

This study aims to determine the factors that influence tax management by using the effective tax rate as a measuring indicator. Several factors of the company's financial characteristics are used, such as capital intensity ratio, profitability, leverage, and size. This study analyzes the effect of capital intensity ratio, profitability, leverage,...

Aims: This study aims to empirically test ieffect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO) and Return on Assets (ROA) on Financial Distress using the Altman Z-Score method. This analysis uses independent variables, there are CR, DER, TATO and ROA with dependent variable is Financial Distress (FD). Study Design...

Managerial ownership, firm value and financial characteristic have long been critical issue with regards to company’s financial decision making. If the profitability higher and more assignable profit there and it is the higher value of the firm. Purpose of this study to analyze how the impact of Managerial Ownership, Leverage, Profitability on the...

Purpose: Timeliness of corporate financial reports is a crucial factor it which affects the usefulness of information made available to stakeholders or external users, especially for investors. The aim of this study was to examine whether financial performance with profitability, company size, liquidity, leverage can affect the timeliness of financ...

The state loses tax revenue, especially from corporate income tax which is quite high every year, this happens because there are still many companies that are doing tax aggressiveness. This study aims to investigate whether corporate tax aggressive have a less transparent information environment. Financial complexity such as leverage and liquidity,...

p>The purpose of this research is to determine the effect of capital structure and liquidity on earnings quality with the audit committee as a moderating variable. The research population was manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019 totaling of 144 companies. The sampling method used was purposi...

This study aims to examine the relationship between workplace and classroom incivility to learning engagement and the moderating role of internal locus of control in these relationships. An online questionnaire was administered to 432 students from three private universities in Jakarta, Indonesia. The regression analysis results showed that both wo...

This study shows that the phenomenon arising from low governance practices is identified as one of the causes of the global financial crisis and corporate financial scandals that have an effect on the increase of tax avoidance. In addition, research in Indonesia that examines tax avoidance information by taking into account corporate governance mec...

This study examines triggers factors of the fraud triangle, core of all fraud auditing standards, for assessing the likelihood of fraudulent financial reporting. The Fourth Industrial Revolution (Industry 4.0) brings vital changes to industries, which forces people to face and act on these changes and may get impacted on fraudulent financial report...

Buku sudah disesuaikan dengan Peraturan Perundang-undangan terbaru s/d UU RI no. 11 tahun 2020 tentang Cipta Kerja

The purpose of this study was to examine and analyze: the effect of market performance on corporate tax, examine and analyze the influence of corporate governance on corporate tax, the effect of tax audit on corporate tax, the role of Tax amnesty in moderating relations between market performance and corporate tax, the role of Tax amnesty in modera...

This paper aims to study the connection between the effect of characteristic of firm related to corporate tax avoidance of Indonesian manufacturing industry listed in the Indonesian Stock Exchange period 2016-2018. This research used purposive sampling method and obtained 225 sample. The data analysis used double linear regression analysis. This re...

Purpose:In this study, we examine the link between corporate governance mechanism and firm value and identify the mediation effect of tax avoidance-and earnings management.This study investigated how tax avoidance measured by avoidance tax rate (ATR) and earnings management measured by dis-cretionary accrual as a basis of management affects the fir...

This research is motivated by the phenomenon that exists today that many companies have poor governance so that the practice of tax avoidance is increasingly carried out. The purpose of this study is to analyze the mechanism of corporate governance as measured by independent commissioners, institutional ownership, and the board of commissioners on...

Purpose:In this study, we examine the link between corporate governance mechanism and firm value and identify the mediation effect of tax avoidance-and earnings management.This study investigated how tax avoidance measured by avoidance tax rate (ATR) and earnings management measured by dis-cretionary accrual as a basis of management affects the fir...

This study aims to investigate the influence mechanisms of corporate governance on tax avoidance.. The mechanisms of corporate governance measured by the independent commissioners and the institusional ownership. Population in this study are all companies in manufacture companies listed on the Indonesian Stock Exchange during the years 2012-2016. T...

Companies often experienced various business funding shortfalls. These conditions encourage companies in trying to find outside funding sources on the capital market. The research was a strategic step to overcome faced obstacles by companies in the process of fulfilling the funding needs. Companies were trying to find sources of funding from the c...