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Pengaruh Good Corporate Governance Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
Get PDFThis research was conducted with the aim to determine the effect of board of commissioners ownership, board of directors ownership and audit committee ownership on profitability in banking companies listed on the Indonesia Stock Exchange. The population in this study were all banking companies listed on the Indonesia Stock Exchange while the samples that met the observation sampling criteria were conducted for six years and as many as eight banking companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results partial test proves that the board of commissioners ownership and directors ownership variable have a significant effect on profitability while partially it proves that the board of audit committee ownership variables has no effect on profitability in banking companies listed on the Indonesia Stock Exchang
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Jasa Komunikasi Dengan Firm Size Sebagai Moderasi
No full textThe purpose of this study was to find empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on earnings growth with Company Size as a moderating variable in communication service companies listed on the IDX for the period 2018-2022. This research is a quantitative study with research samples taken from OSIRIS datavase. The sample selection in this study used purposive sampling technique, as for the criteria set were (1) listing on the IDX in the communication services sector consistently for five years from 2018-2022, and (2) no missing data, from this process 19 companies were obtained from 43 companies with the final observation sample obtained, namely 95 research data. This study found that Current ratio (CR) and Net Profit Margin (NPM) has a affect on profit growth, while Return on assets (ROA) and Total Assets Turnover (TATO) have no effect on the profit growth of communication service companies listed on the IDX for the 2018-2022 period. Meanwhile, company size is unable to moderate the effect of current ratio, return on assets, total assets turnover, and net profit margin on earnings growth. The contribution of this research is to provide empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on profit growth with Company Size as a moderating variable in communication service companies listed on the IDX for the 2018-2022 period.
 
Implementasi Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) pada Penyusunan Laporan Keuangan Satuan Kerja Pemerintah
Get PDFSistem Aplikasi Keuangan Tingkat Instansi (SAKTI) is set to be fully utilized by all ministries or agencies in 2022. A study has been conducted to evaluate the first year of SAKTI's implementation in completing agency-level financial reports. The research focused on a work unit within the Ministry of Education, Culture, Research and Technology. Qualitative research methods, including interviews, observations, and document reviews, were used to collect data. The study found that SAKTI has been effective in supporting government accounting and streamlining the process of preparing financial statements. This effectiveness was evaluated using the Human-Organization-Technology Fit (HOT-Fit Model), which assesses the human, organizational, and technological aspects of information system implementation. The study highlights the contribution of human and organizational factors in enhancing the effectiveness of SAKTI in preparing agency-level financial reports. To further improve SAKTI's effectiveness, the study suggests increasing hosting bandwidth, providing intensive training and education, and granting access to raw data
Pengaruh Corporate Governance, Pertumbuhan Perusahaan, dan Media Exposure Terhadap Pengungkapan Corporate Social Responsibility
Get PDFThe purpose of this study is to ascertain how corporate governance, company growth, and media exposure affect the disclosure of corporate social responsibility, as well as how these factors interact to affect the disclosure of corporate social responsibility. A company with a non-cyclical consumer base that is listed on the indonesia stock exchange makes up the study's population. Secondary data from the indonesia stock exchange are used to collect data. With a purposeful sampling method, 31 samples were used to create the sample. The method of analysis employs multiple linear regression. According to the findings, there is a considerable relationship between corporate governance, business expansion, and media exposure and the disclosure of corporate social responsibility. board independence, board siz
Pengaruh Leverage, Sales Growth, Kompensasi Rugi Fiskal dan Koneksi Politik terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2017-2022)
Get PDFThis study aims to examine (1) the effect of leverage on tax avoidance (2) the effect of sales growth on tax avoidance (3) the effect of fiscal loss compensation on tax avoidance (4) the effect of political connections on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2022. The research sample was determined based on the purposive sampling method. The data analysis technique uses multiple linear regression analysis with tax avoidance as the dependent variable and leverage, sales growth, fiscal loss compensation and political connections as independent variables. Data processing using SPSS version 17.0. The results of this study indicate that (1) leverage has an effect on tax avoidance (2) sales growth has no effect on tax avoidance (3) fiscal loss compensation has an effect on tax avoidance (4) political connections does not affect tax avoidance (tax avoidance)
Pengungkapan Perubahan Iklim Industri Pertambangan: Adakah Peran Struktur Kepemilikan?
Get PDFThis study intends to examine how ownership structure affects the amount of disclosure on climate change in the mining sector listed on the Indonesia Stock Exchange from 2018 to 2022. Purposive sampling was used to select a sample of 44 businesses, yielding 216 imbalanced observation data in all. The websites of each company's annual reports are used to gather secondary data. Items for disclosing climate change were taken from Darus, Mohd Zuki, and Yusoff's (2020) declaration of carbon emissions. To find out how much information corporations were disclosing about climate change, content analysis techniques were used. According to the study's findings, just 16.33% of climate change information is now disclosed. To test the theory, panel data regression using a random effect model technique was used. The results highlight the important part that institutional investors have played in pressuring businesses to disclose climate change. Foreign ownership, meanwhile, was determined to have no effect. The findings of this study have indirect repercussions for managers who must consider the low level of investor-required disclosure of climate change as a substantial factor in investment choices. Additionally, legislative rules might be included recognising the crucial contribution that institutional investors contribute to promoting corporate disclosure performance.
Keywords: Carbon Emission; Climate Change Disclosure; Content Analysis; Mining Industry; Ownership Structure
 
Konsep Perpajakan dalam Perspektif Budaya Siri’ Na Pacce
Get PDFPenelitian ini memiliki tujuan untuk mengkaji Konsep Perpajakan dari Perspektif Budaya Siri’ Na Pacce, dengan mengambil studi kasus di Wilayah Kota Makassar. Penelitian ini bersifat kualitatif, dengan metode pengambilan data menggunakan wawancara kepada 3 Wajib Pajak sebagai informan. Teknik analisis data yang diterapkan adalah induktif, di mana peneliti mengevaluasi fakta-fakta empiris dan mencocokkannya dengan dasar yang telah ada. Oleh karena itu, dalam penelitian ini, pendekatan induktif digunakan untuk menyajikan dan menggambarkan fakta konkrit mengenai konsep perpajakan, yang kemudian dijelaskan dalam kesimpulan umum berdasarkan teori mengenai nilai-nilai siri’ na pacce. Hasil penelitian menunjukkan bahwa pemahaman prinsip "siri na pacce" dalam konteks penerapan konsep perpajakan secara umum melibatkan keterlibatan, pendidikan, dan keterbukaan warga dalam proses perpajakan. Hal ini juga mencerminkan semangat "siri na pacce" dalam upaya menciptakan sistem perpajakan yang berkesinambungan dan adil. Nilai-nilai "siri na pacce" yang mendasari sistem perpajakan ini, seperti "Siri’Masiri’", mengindikasikan semangat untuk saling berkontribusi dan bekerja menjalankan kewajiban perpajakan demi kesejahteraan bersama. "Siri’mate siri’" mendorong individu untuk mempertimbangkan ulang tindakan dan mematuhi kewajiban perpajakan. "Siri Ripakasiri’" menciptakan budaya perpajakan berlandaskan etika, saling menghormati, dan berlaku adil. "Siri’siri’" merupakan dorongan untuk patuh dan mematuhi kewajiban perpajakan, sementara "Siri’siri’" memotivasi seseorang untuk berperilaku secara etis dan adil dalam transaksi perpajaka
Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI: Studi Kasus Pada Perusahaan Yang Menerbitkan IPO Pada Tahun 2019
Get PDFCompanies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019
Penerapan Pajak Karbon dalam Mewujudkan Sustainability Development Goals Serta Dampaknya Terhadap Penerimaan Pajak di Indonesia
Get PDFClimate change is caused by the burning of fossil fuels that produce greenhouse gas emissions that can raise temperatures globally. The government is trying to control climate change, one of which is by setting targets for reducing greenhouse gas emissions and implementation a carbon tax. The implementation of carbon tax is change industrial behavior to switch green economy activites that are low in carbon emissions. The purpose of this research is to forecast the impact of carbon tax on potential state revenue to reduce the amount of carbon emissions in Indonesia to support the achievement of Sustanability Development Goals (SDGs). The method of the research used is qualitative method with content analysis approach using corbon emission data from Statistical Review Energy 2023 and scoping review approach from national and international literature such as working papers, scientific articles, etc obtained based on keyword for from search engine. Based on the scoping review step, 5 articles were obtained that can detail represented about the implementation of carbon tax can be reduce carbon emission to realize the Sustainability Development Goals (SDGs) in the Asia Pacific. The energy sector was chosen because the consumption has increased, energy sector is the largest contributed carbon dioxide consumption globally was compared to other sectors due to increased combustion activities of carbo containing compounds. Based on the result, implementation of carbon tax have applied by the government could be provide potential state revenue from the energy sector worth IDR23.280 trilion in 2025. The potential tax revenue generated from carbon tax ca be used to the impacts of climate change to support the achievement of Sustainability Development Goals (SDGs). The implementation of carbon tax is expected to change industry behaviour to green economic activities that are low in carbon emission leading to the achievement of the SDG
Studi empiris sistem pembayaran cashless dan cardless
Get PDFPenelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati
masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi