Riset - Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
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The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation
No full textThis study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value
DETERMINING THE PERFORMANCE OF SHARIA COMMERCIAL BANKS WITH MODERATION OF NON PERFORMING FINANCING RATIO IN INDONESIA
No full textThe research objectives to be achieved are: (1) To analyze and reveal empirically whether the Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) affects the performance of Islamic Commercial Banks as measured by the ratio ROA). (2) To determine and analyze whether the non-performing loan ratio (NPF) moderates the effect of Capital Adequacy Ratio (CAR), OE, Financing to Deposit Ratio (FDR), and Net Operating Margin (NOM) on the performance of Islamic Commercial Banks (Return On Assets). This type of research is a quantitative research. The population used in this study is a Islamic commercial banks registered with the Financial Services Authority consisting of 14 BUS from 2015-2019. The data used is secondary data and uses saturated sampling method. Researchers used this sampling technique because the total population of 14 Islamic commercial banks companies in Indonesia are registered with the Financial Services Authority (OJK). Analysis of research data using Moderating Regression Analysis. Simultaneously CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, but the partial results are only CAR that has a positive effect on ROA while OE, FDR and NOM have a negative effect on ROA, this happens because The capital adequacy held in the current period in lending is currently decreasing when compared to the previous period so that it has an impact on decreasing income and profit for the next period. Simultaneously, NPF moderates CAR, OE, FDR and NOM have a positive effect on BUS performance for the 2015-2019 period as measured by ROA, while the partial results are only NPF which has an impact on reducing the effect of CAR on ROA, while other variables when NPF moderate the relationship with ROA moves towards improvement. This is because the capital adequacy ratio is currently used in handling the current bad credit ratio as a result of loans extended in the previous period so that the current capital that should be used to generate profits in the next period through an increase in the volume of credit at this time from the previous period is reduced so that an impact on the decline in Islamic commercial banks profitability in the next period. As for what makes the difference in this study is the moderation of NPF on the effect of CAR, BOPO, FDR and NOM on ROA
The Effect Of Financial Health Levels To The Indication Of Financial Statement Fraud In Transportation Sector
No full textBecause of app-based transportation, traditional transportation companies are being abandoned because in terms of practicality, they are less accessible to various groups of people. Therefore, traditional transportation companies compete difficultly and have financial pressure. One example of financial pressure is poor financial health. Based on the Fraud Triangle theory, it is said that if a company is under pressure, the possibility of committing fraud will increase. This study is conducted to find empirical evidence whether the level of financial health could affect the possibility of financial statement fraud. This study is expected to provide knowledge to investors and potential investors how to use the Altman's Z-Score analysis method as a measuring tool for financial health level and the Beneish M-Score as a financial statement fraud red flag measurement tool, in order to avoid fraud in the future. The research method used is the method of causality. The data collected is secondary quantitative data in the form of financial statements of companies in the land public transportation industry for the period of year 2015 until 2019. Descriptive and verificative analysis will be done on these data. After conducting the analysis, it can be concluded that the level of financial health has a significant effect on financial statement fraud indications. But there are many other factors that can explain changes in the likelihood of a company committing financial statement fraud such as opportunity, rationalization and various other types of pressure
Factors Affecting The Management Of Income
No full textThis research aims to obtain empirical evidence about the effect of institutional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, leverage, audit quality and independent commissioner to earning management. The company used this research is manufacturing company listed in Indonesia Stock Exchange during 2017-2019. There are 37 companies and 111 amounts of data that the meet criteria using purposive sampling method. The model of research used multiple regression analysis. The result shows that leverage influence earning management. Other independent variables institusional ownership, managerial ownership, board of commissioner frequency meeting, audit committee frequency meeting, firm size, audit quality and independent commissioner have no effect to earning management
THE INFLUENCE OF CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON TAX AGGRESSIVENESS
No full textPenerimaan Negara terbesar di Indonesia bersumber dari penerimaan pajak, dengan system self assessment system. Menurut beberapa penelitian terdahulu, system tersebut dapat menjadi faktor tidak tercapainya target penerimaan pajak. Bagi perusahaan, pemungutan pajak dianggap sebagi beban yang mengurangi profit, hal ini yang menjadi alasan bagi perusahaan untuk melakukan agresifitas pajak sebagai strategi dalam perencanaan pajaknya. Agresivitas pajak merupakan salah satu faktor terhambatnya penerimaan pajak negara. Tujuan penelitian ini adalah untuk menganalisis pengaruh Corporate Governament dan Corporate Social Responsibility terhadap agresifitas pajak. Populasi dalam penelitian ini adalah perusahaan jasa sektor property, real estate dan jasa konstruksi yang terdaftar di Bursa Efek Indonesia. Hasil penelitian ini menemukan bahwa: 1. Komite Audit memiliki pengaruh yang signifikan terhadap Agresivitas Pajak. 2. Komisaris Independen tidak berpengaruh signifikan terhadap Agresivitas Pajak. 3.Corporate Social Responsibility berpengaruh signifikan terhadap Agresivitas Pajak. 4. Komite Audit, Komisaris Independen dan Corporate Social Responsibility secara bersama-sama berpengaruh signifikan terhadap Agresivitas Pajak.
 
BUSINESS RISK ANALYSIS IN ARI WIBOWO'S CENTRAL TILE INDUSTRY IN LOHJINAWI VILLAGE, PRINGSEWU REGENCY IN 2018 - 2020
No full textBusiness risk is the potential deviation of corporate results and financial results because the company enters a certain business with a typical industrial environment and uses certain technologies. In business there are so many decisions or actions that must be made, it makes more and more risks that may occur as a result. The purpose of this research is to find out how big the Business Risk Central Tile Industry in Lohjinawi Village, Pringsewu Regency,The analysis was carried out descriptively, using standard deviation of ROE; Financial Leverage; Operating Leverage namely the sensitivity of EBIT to changes in the company's sales; as well as Degree of Operation Leverage (DOL). The results of the analysis show that: 1) ROE, has increased due to an increase in Sales and an increase in EAT, and vice versa; 2)The use of debt can increase the Company's ROE; 3) Operating Leverage, where EBIT is very sensitive to changes in company sales; 4)Degree of Operating Leverage (DOL) measures what percentage of EBIT changes if sales; 2018-2019 of 1.50x which means DOL of 150% that every 100% increase or 1x sales will cause an increase in operating profit of 1.50x otherwise, if sales decrease 1x then operating profit will decrease by 1.50x. While the year 2019-2020 amounted to 2.01x which means a DOL of 201% indicates that every 100% or 1x decrease in sales will cause a 2.01x decrease in operating profit. On the other hand, if sales decrease 1x, operating profit will decrease by 2.01x
THE IMPACT OF COVID-19 PANDEMIC ON THE TOURISM SECTOR IN INDONESIA
No full textThe tourism is one of the strategic sectors and has an important role as a source of foreign exchange and encourages national economic growth. Since March 2020, the Covid-19 pandemic has begun to enter Indonesia, and the cumulative infection curve has not sloped, and is still increasing exponentially until now. This phenomenon has resulted in a contraction in the Indonesian economy or created negative economic growth, as well as creating very bad conditions for the tourism sector in Indonesia. This study aims to examine the influence of the Covid-19 pandemic on tourism and its implications for economic growth in Indonesia. The data used are quarterly time series data before and after the Covid-19 Pandemic (2018-2020). This study uses a regression equation model that is estimated by using ordinary least square (OLS). Secondary data used are data air transport and hotel accommodation, as a proxy for tourism variables. The results show that the Covid-19 Pandemic has a negative effect on Indonesian tourism, and has negative implications for Indonesia's GDP. From the simulation results, the findings of this study also calculate the amount of potential lost in the Turism and Indonesian economy during the Covid-19 Pandemic
The Influence Of Tax Audit, Tax Avoidance And Company Risk On Company Involvement In Tax Amnesty Programs In Indonesia
No full textThis study aims to investigate the motivation of taxpayers for participating in the tax amnesty programs in Indonesia. At the end of 2016 to early 2017, the Government of Indonesia implemented a tax amnesty program. Through this research, we observed the profile of corporate taxpayers who voluntarily took part in the program. The results of this profile observation are useful for mapping the types of taxpayers’ motivation that are beneficial in increasing tax compliance. To achieve this goal, we observed the companies listed on the Indonesia Stock Exchange in the 2015-2017 period and then selected samples based on certain criteria. By using logistic regression, this study proves that the factors of tax audits, tax avoidance and business risk of the company encourage companies to join the tax amnesty program. These findings confirm that the company made use of the incentives offered by the tax amnesty program
The Effect Of Tax Examination Effectiveness On Tax Avoidance With Political Connection Moderation
No full textThe self-assessment system in which the taxpayer performs the calculation, payment, and tax reporting by the taxpayer itself risks tax avoidance practices. To minimize this risk, the Directorate General of Taxation carries out law enforcement in the framework of supervision through tax audit activities. This study aims to analyze the effect of the effectiveness of the inspection on tax avoidance practices by using a moderated political connection because it is suspected that companies with a political link tend to be more aggressive in terms of tax planning. This study uses panel data of companies listed on the Indonesia Stock Exchange from 2016 to 2018. The study results conclude that tax audits effectiveness has a significant effect on tax avoidance practices, which means that the more influential the tax audit activities are, the lower the tax avoidance level
Factors That Influence On The Price To Book Value Of The Company In Indonesia Stock Exchange
No full textThe purpose of this research is to examine institutional ownership, profitability, liquidity, dividend policy, debt policy, firm size, audit committee, managerial ownership in affecting price to book value in non-financial companies listed in Indonesia Stock Exchange. This research used 54 listed non-financial companies in Indonesia Stock Exchange, and the data were selected using a purposive sampling method during the research period 201 6 until 2018. Data were analyzed using multiple regression methods. The research results show that profitability and debt policy had a significant influence on price to book value. In contrast, for institutional ownership, liquidity, dividend policy, firm size, audit committee, managerial ownership had no considerable influence on price to book value.