Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris Pada Perusahaan BUMN di Bursa Efek Indonesia)
No full textThis study aims to prove whether liquidity, leverage, growth, company size, board of directors and audit committee have an effect on financial distress.
The study took a sample of state-owned companies going public. The sampling method was purposive sampling. The data was collected by accessing the Indonesia Stock Exchange (IDX) website at www.idx.co.id. The total population is 20 state-owned companies, 16 state-owned companies go public as samples. Data were analyzed using SPSS 20.00.
The results showed that simultaneously the variable liquidity, leverage, company size, the board of directors, the audit committee had a significant effect on financial distress with the calculated F value of 17,586, sig value 0.000 ≤ 0.05. Partially (t test) liquidity, leverage, the board of directors and the audit committee have an effect on financial distress. Liquidity has a positive effect on financial distress with a sig. 0.000 ≤ 0.05. Leverage has a negative effect on financial distress with a sig. 0.004 ≤ 0.05. The board of directors has a positive effect on financial distress with a sig. 0.039 ≤ 0.05. The audit committee has a positive effect on financial distress with a sig. 0.049 ≤ 0.05. Company size partially do not affect financial distress with a sig. 0.284 ≥ 0.05.This study aims to prove whether liquidity, leverage, growth, company size, board of directors and audit committee have an effect on financial distress. The study took a sample of state-owned companies going public. The sampling method was purposive sampling. The data was collected by accessing the Indonesia Stock Exchange (IDX) website at www.idx.co.id. The total population is 20 state-owned companies, 16 state-owned companies go public as samples. Data were analyzed using SPSS 20.00. The results showed that simultaneously the variable liquidity, leverage, company size, the board of directors, the audit committee had a significant effect on financial distress with the calculated F value of 17,586, sig value 0.000 ≤ 0.05. Partially (t test) liquidity, leverage, the board of directors and the audit committee have an effect on financial distress. Liquidity has a positive effect on financial distress with a sig. 0.000 ≤ 0.05. Leverage has a negative effect on financial distress with a sig. 0.004 ≤ 0.05. The board of directors has a positive effect on financial distress with a sig. 0.039 ≤ 0.05. The audit committee has a positive effect on financial distress with a sig. 0.049 ≤ 0.05. Company size partially do not affect financial distress with a sig. 0.284 ≥ 0.05
Pengaruh Pemeriksaan Pajak, Keadilan Pajak, Machiavellian, dan Sistem Perpajakan Terhadap Penggelapan Pajak
No full textPenelitian ini bertujuan untuk menguji pengaruh pemeriksaan pajak, keadilan pajak, machiavellian, dan sistem perpajakan terhadap penggelapan pajak. Populasi yang digunakan dalam penelitian ini adalah wajib pajak yang ada di Daerah Istimewa Yogyakarta. Pengambilan sampel menggunakan metode snowball sampling dan diperoleh 92 responden wajib pajak. Penelitian ini menggunakan analisis regresi berganda. Hasil menunjukkan bahwa pemeriksaan pajak, keadilan pajak, dan sistem perpajakan tidak berpengaruh terhadap pennggelapan pajak sedangkan machiavellian berpengaruh positif terhadap penggelapan pajak.
Kata kunci: Penggelapan Pajak, Pemeriksaan Pajak, Keadilan Pajak, Machiavellian, Sistem Perpajakan.This study aims to examine the effect of tax audits, tax justice, machiavellian, and tax system on tax evasion. The population used in this study are taxpayers in the Special Region of Yogyakarta. Sampling using the snowball sampling method and obtained as many as 92 taxpayer respondents. This study uses multiple regression analysis. The results showed that tax audits, tax justice, and tax system has no effect on tax evasion while machiavellian have a positive effect on tav evasion
PENGARUH PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Properti, Real Estate dan Kontruksi Bangunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019)
No full textThis study aims to determine the effect of profitability and firm size on firm value with dividend policy as a moderating variable. The nature of this research is quantitative. The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2016-2019, totaling 83 companies. The research sample was selected using purposive sampling technique and obtained 16 companies. The data analysis used multiple regression analysis and absolute difference test analysis. The results of this study indicate that profitability and firm size have a positive and significant effect on firm value. . Dividend policy can moderate the effect of profitability on firm value. Dividend policy cannot moderate the relationship between firm size variables and firm value.This study aims to determine the effect of profitability and firm size on firm value with dividend policy as a moderating variable. The nature of this research is quantitative. The population in this study were property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2016-2019, totaling 83 companies. The research sample was selected using purposive sampling technique and obtained 16 companies. The data analysis used multiple regression analysis and absolute difference test analysis. The results of this study indicate that profitability and firm size have a positive and significant effect on firm value. . Dividend policy can moderate the effect of profitability on firm value. Dividend policy cannot moderate the relationship between firm size variables and firm valu
PENGARUH KOMUNIKASI KERJA, BEBAN KERJA DAN KONFLIK KERJA TERHADAP KINERJA KARYAWAN PT. HADJI KALLA CABANG KENDARI
No full textThis study aims to analyze the effect of work communication, workload and work conflict on the performance of employees of PT. Hadji Kalla Kendari branch. The population in this study are employees of PT. Hadji Kalla Kendari branch. The sampling method used purposive sampling where the determination of the number of samples using the slovin formula, the number of samples in this study were 56 respondents. Methods of data collection by distributing questionnaires to respondents. The data analysis technique for the data in this study used multiple linear regression analysis. The results of this study indicate that work communication, workload and work conflict simultaneously have a positive and significant effect on employee performance, work communication has a positive and significant effect on employee performance, workload has a positive and insignificant effect on employee performance and work conflict has an influence negative and not significant to employee performanceThis study aims to analyze the effect of work communication, workload and work conflict on the performance of employees of PT. Hadji Kalla Kendari branch. The population in this study are employees of PT. Hadji Kalla Kendari branch. The sampling method used purposive sampling where the determination of the number of samples using the slovin formula, the number of samples in this study were 56 respondents. Methods of data collection by distributing questionnaires to respondents. The data analysis technique for the data in this study used multiple linear regression analysis. The results of this study indicate that work communication, workload and work conflict simultaneously have a positive and significant effect on employee performance, work communication has a positive and significant effect on employee performance, workload has a positive and insignificant effect on employee performance and work conflict has an influence negative and not significant to employee performancePenelitian ini bertujuan untuk menganalisis pengaruh komunikasi kerja, beban kerja dan konflik kerja terhadap kinerja karyawan PT. Cabang Hadji Kalla Kendari. Populasi dalam penelitian ini adalah karyawan PT. Cabang Hadji Kalla Kendari. Metode pengambilan sampel menggunakan purposive sampling dimana penentuan jumlah sampel menggunakan rumus slovin, jumlah sampel dalam penelitian ini adalah 56 responden. Metode pengumpulan data dengan menyebarkan kuesioner kepada responden. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komunikasi kerja, beban kerja dan konflik kerja secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan, komunikasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, beban kerja berpengaruh positif dan tidak signifikan terhadap kinerja karyawan dan konflik kerja memiliki pengaruh negatif dan tidak signifikan terhadap kinerja karyawa
PENGARUH FASILITAS KERJA, STRES KERJA DAN WORK LIFE BALANCE TERHADAP KINERJA KARYAWAN PT. BANK PEMBANGUNAN DAERAH SULAWESI TENGGARA CABANG BAUBAU
No full textThis study aims to analyse the effect of Work Facilities, Job Stress and Work Life Balance on Performance Employee of PT. Bank Pembangunan Daerah Sulawesi Tenggara (PT. BPD Sultra), Baubau Branch. The population in this were all employees of PT. BPD Sultra, Baubau Branch by using saturated sampling (census) where total respondents is used as a research sample in this case employees of PT. BPD Sultra, Baubau Branch as many as 30 employees. Data collection method by distributing questionnaires to respondents. The data analysis technique in this study used multiple linear regression analysis using the SPSS Version 26 program. The results of this study indicate that work facilities, work stress and work life balance simultaneously have a positive and significant effect on employee performance, work facilities have a positive and significant effect on employee performance, work stress has a negative but not significant effect on employee performance and work life balance has a positive effect and significant to employee performance
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
No full textE-Filing is a system that regulates how to submit or report taxes and submit notifications for online renewal of Annual SPT, where all SPT payment activities can be done without having to meet face to face and can be done anywhere and anytime. The Directorate General of Taxes has implemented this e-filing system in 2007. This research is trying to assess the system information success by collaborating system information success models of DeLone and McLean (2003) which has been modified by Wang and Liao (2008) which only takes two variables, which is System Quality, Information Quality. Technology Acceptance Model Davis (1989) which only takes one variable, namely Ease of Use of E-Filing and Taxpayer Awareness as moderating variables. This research is using primary data types. The method of determining the sample using sampling incidental technique, amounting to 200 respondents. Data is obtained by using questionnaire which was filled directly by the respondent as well as through an online google form. Hypothesis testing is carried out using a variant-based Structural Equation Model (SEM) or what is commonly called Partial Least Square. The result is that System Quality has a significant positive effect on Individual Taxpayer Compliance. Information Quality has no effect on Individual Taxpayer Compliance. Ease of Use of E-Filing has no effect on Individual Taxpayer Compliance. Furthermore, Taxpayer Awareness does not moderate the influence of System Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect of Information Quality on Individual Taxpayer Compliance, Taxpayer Awareness does not moderate the effect between Ease of Use of E-Filing on Taxpayer Compliance Private Person
FIRM SIZE SEBAGAI PEMODERASI PROFITABILITAS DAN LIKUIDITAS PADA NILAI PERUSAHAAN
No full text This study determines the effect of the profitability and liquidity on firm value. The population of this study is composed of mining companies listed on the Indonesian Stock Exchange from 2018 to 2021. The study used a purposive sampling technique and obtained a sample of 56 companies. The results of this study indicate that profitability and liquidity effect the value of mining companies listed on the Indonesian Stock Exchange. Firm size strengthens the influence of profitabilitas on the value of mining companies, this is because large companies can more easily obtain external funds in the form of large amounts of debt that can help a company’s operational activities. Firm size strengthens the influence of liquidity on the value of mining companies, this is because firm size becomes a measure that can describe the size of the company, where with the existence of liquidity and firm value at company size if it does not meet the liquidity value then the company value is not good.Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas dan likuiditas terhadap nilai perusahaan. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan tahun 2021. Penelitian menggunakan teknik purposive sampling dan diperoleh sampel sebanyak 56 perusahaan. Hasil penelitian ini menunjukkan bahwa profitabilitas dan likuiditas berpengaruh terhadap nilai perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Ukuran perusahaan memperkuat pengaruh profitabilitas terhadap nilai perusahaan pertambangan, hal ini dikarenakan perusahaan besar lebih mudah memperoleh dana eksternal berupa utang dalam jumlah besar yang dapat membantu kegiatan operasional perusahaan. Ukuran perusahaan memperkuat pengaruh likuiditas terhadap nilai perusahaan pertambangan, hal ini dikarenakan ukuran perusahaan menjadi ukuran yang dapat menggambarkan ukuran perusahaan, dimana dengan adanya likuiditas dan nilai perusahaan pada ukuran perusahaan jika tidak memenuhi likuiditas nilai maka nilai perusahaan tidak baik
PENGARUH KEPUASAN KERJA, KOMITMEN ORGANISASIONAL DAN JOB INSECURITY TERHADAP TURNOVER INTENTION KARYAWAN
No full textThis study aims to analyze the influence of job satisfaction, organizational cpmmitment, and job insecurity on turnover intention of employees at PT. Dwi Suira Prima object. The method used in this research is a quantitative approach. Sampling was done by non-probability sampling method using a purposive sampling technique (census) with a total of 51 respondents. The results showed that job satisfaction had a negative and significant effect on employee turnover intention, the organizational commitment had a negative and significant effect on employee turnover intention, and job insecurity had a positive and significant effect on turnover intention. Job insecurity is the most dominant variable affecting employee job satisfaction.Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan kerja, komitmen organisasional dan job insecurity karyawan terhadap turnover intention karyawan PT. Dwi Sura Prima. Metode yang digunakan dalam penilitian ini adalah pendekatan kuantitatif. Pengambilan sampel dilakukan dengan metode purposive sampling menggunakan teknik sampling jenuh (sensus) dengan jumlah sampel responden sebanyak 51 responden. Hasil penelitian menunjukkan bahwa kepuasan kerja berpengaruh negatif dan signifikan terhadap turnover intention karyawan, komitmen organisasional berpengaruh negatif dan signifikan terhadap turnover intention karyawan, dan job insecurity berpengaruh positif dan signifikan terhadap turnover intention karyawan. Job insecurity merupakan variabel yang paling dominan mempengaruhi turnover intention karyawan
Pengaruh CSR dan CI Terhadap Penghindaran Pajak Dengan Size Sebagai Variabel moderasi (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di BEI Tahun 2016-2019)
No full textTax avoidance is an action taken by a company and planned in such a way that it can get the greatest possible profit. Corporate Social Responsibility is an activity carried out by a company as a form of corporate responsibility towards its environment, these activities are related to natural resources. Capital Intensity is the level where the amount of investment in the company's assets is in its fixed assets. Company size is a scale that can provide information on the size or size of a company that can be seen from the stock market value, total company assets, total sales, and average sales level. This study aims to determine the effect of Corporate Social Responsibility (IDX) and Capital Intensity on Tax Avoidance with Company Size as a moderating variable. The nature of research in this study uses quantitative. The sample in this study were manufacturing companies in the consumer goods sector which were listed on the BEI in 2016-2019. The test used is the classical assumption test, multiple linear regression test and Moderated Regression Analysis (MRA) test and the sampling technique uses purposive sampling. The data source used is secondary data.Tax avoidance is an action taken by a company and planned in such a way that it can get the greatest possible profit. Corporate Social Responsibility is an activity carried out by a company as a form of corporate responsibility towards its environment, these activities are related to natural resources. Capital Intensity is the level where the amount of investment in the company's assets is in its fixed assets. Company size is a scale that can provide information on the size or size of a company that can be seen from the stock market value, total company assets, total sales, and average sales level. This study aims to determine the effect of Corporate Social Responsibility (IDX) and Capital Intensity on Tax Avoidance with Company Size as a moderating variable. The nature of research in this study uses quantitative. The sample in this study were manufacturing companies in the consumer goods sector which were listed on the BEI in 2016-2019. The test used is the classical assumption test, multiple linear regression test and Moderated Regression Analysis (MRA) test and the sampling technique uses purposive sampling. The data source used is secondary data
Pendeteksian Fraud oleh Auditor: Peran Pengalaman Audit, Kualitas Audit, dan Tekanan Waktu
No full textThis research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit.This research aims to examine the influence of Audit Experience, Audit Quality, and Time Pressure on Auditor's Ability to Detect Fraud in Public Accounting Firms in East Jakarta. The research employs a quantitative approach, analyzed using panel data with the SPSS software. The study's population consists of Public Accounting Firms in the Makassar region, with a sample of 32 active auditors working in these firms. Data collection was done using primary data by distributing questionnaires directly to Public Accounting Firms in the Makassar region. The research findings indicate that (1) Audit Experience has an impact on Fraud Detection Ability, (2) Audit Quality influences Fraud Detection Ability, and (3) Time Pressure affects Fraud Detection Ability in Public Accounting Firms in the Makassar region. These results confirm that audit experience, audit quality, and time pressure play a significant role in detecting fraud during an audit