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Pengaruh Investment Opportunity Set dan Profitability terhadap Earnings Quality
Get PDFThis research on manufacturing firms listed on the Indonesia Stock Exchange in 2020-2022 aims to test the investment opportunity set, and profitability then see its effect on earnings quality. The quantitative method was chosen and applied in this paper. The research data comes from secondary data collected from the annual financial statements of the companies studied. The purposive sampling technique is used in sampling in this study. After the criteria were determined, a sample of 82 companies over three years was collected, resulting in a total of 246 data. SPSS 26 software was used to apply the multiple linear regression analysis technique. This research shows that investment opportunity set affects earnings quality positively and significantly and profitability affects earnings quality negatively
Faktor - Faktor Yang Mempengaruhi Performa Saham Pada Industri Pertambangan di Indonesia
Get PDFThis study is aimed to examine the effect of profitability, liquidity, firm size, board size, and net income on stock returns. The population that is used in this study is all of the mining companies listed on the Indonesian Stock Exchange within the 2017-2022 period, resulting in 62 companies. A purposive sampling method is used in this study, and by considering several criteria, a sample of 8 companies with an observation period of 5 years is chosen. This study uses multiple linear regression analysis using IBM SPSS 27. The study has shown that at a 95% significance level, it can not be concluded that liquidity, profitability, net income, and board size have partial effects on stock return. However, at the same significance level, it can be concluded that firm size have a partial effect on stock return. Simultaneously, at a 95% significance level, liquidity, profitability, net income, firm size, and board size have effect on stock returns. Profitability, liquidity, firm size, board size, and net income simultaneously have Adjusted R Square of 22.9%, which highlights the fact that there are other variables not included in this study that have effect on stock returns
Pengaruh Perencanaan Pajak, Cash Holding, Profitabilitas, dan Ukuran Perusahaan terhadap Manajemen Laba
Get PDFThe growth of the global economy and the increasing competition in the business world, particularly after the Covid-19 pandemic, have motivated many parties to seize opportunities. Financial reports serve as a benchmark for the success or failure of a company's sustainability, with earnings management playing a crucial role in this context. The objective of this study is to determine whether tax planning, cash holding, profitability, and company size influence earnings management. This research is quantitative in nature, involving extensive numerical data that will be processed into statistical information. Secondary data from infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 65 companies, was used for this study. The purposive sampling method was employed for sample selection. The results of this study indicate that there is an influence of the independent variables, namely tax planning and company size, on the dependent variable, which is earnings management. It was also found that there is no influence of the independent variables, namely cash holding and profitability, on earnings management. Based on these findings, it is recommended to investigate other variables not examined in this study to provide broader insights and knowledge regarding factors affecting earnings management, making future research more varied. For infrastructure sector companies, strengthening internal oversight is necessary to reduce earnings management activities, which will ultimately enhance the company's image in the eyes of stakeholders
Apakah Ukuran Perusahaan, Kompleksitas Perusahaan, Leverage, Profabilitas dan Komite Audit Mempengaruhi Biaya Audit?
Get PDFAudit Fee is the amount of imbalance that will be accepted by public accountants by adjusting the assignment, complexity of services and level of expertise related to providing financial report audit services. Rules regarding Audit Fees were made by the Indonesian Institute of Public Accountants (IAPI) in Management Regulation Number 2 of 2016 concerning "Determining Fees for Financial Report Audit Services". In reality, disclosing the amount of Audit Fees in some Companies is done implicitly, which means that Audit Fees are presented together with professional services in the Company's profit and loss report. This research aims to determine the influence of company size, company complexity, leverage, profitability and audit committee on audit fees in mining sector companies listed on the Indonesia Stock Exchange for the 2022-2023 period. The sample used in this research was 126 samples using purposive sampling. The data in this study were analyzed using descriptive analysis and linear regression. The analytical method used is linear regression using Eviews software version 12. The results of the research show that Company Size partially has a significant positive effect on audit fees, Company Complexity partially has a significant negative effect on audit fees, while Leverage and Profitability partially have no significant negative effect on audit fees and the Audit Committee partially do not have a significant positive effect on audit fees..
Keywords: Audit Fee, Company Size, Company Complexity, Leverage, Profitability, Audit Committe
 
Mendalami Kesiapan UMKM dan Relevansi SAK EMKM Di Era Industri 4.0
Get PDFThis study aims to explore the readiness of Rose Madani MSMEs in implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the relevance of preparing financial reports according to SAK EMKM standards in the Industrial Era 4.0. This study uses a qualitative descriptive approach where the readiness of Rose Madani MSMEs is assessed by 3 aspects, namely HR readiness, supporting applications, and MSME commitment. The results of the study indicate that Rose Madhani MSMEs are not ready to implement SAK EMKM. The low level of accounting understanding is an obstacle from the HR aspect, the absence of a digital application based on SAK EMKM is an obstacle from the infrastructure side, and the perception of MSME owners that consistent financial recording is not important in managing MSMEs is an aspect that causes low commitment to implementing SAK EMKM. The implementation of financial reports in accordance with SAK EMKM presents financial reports consisting of three components, namely financial position reports, several statistics, and financial report notes. Digitalization of MSME financial reports based on SAK EMKM can increase efficiency and reduce operational costs at Rose Madani MSMEs. Utilizing software in accordance with SAK EMKM standards in financial preparation can provide more accurate, effective, and efficient financial data and reports in accordance with applicable standards.
Analysis of Home-based Business Development Using a Green Business Approach to Increase Family Income
Get PDFThe development of home-based businesses using a green business approach is still rare due to a lack of understanding of the importance of environmental preservation and insufficient skills in processing natural resources. Home-based products using a green business approach involve businesses that prioritize environmental considerations from the selection of raw materials and production processes to creating products that do not harm the environment. In other words, the raw materials used are natural waste products that are processed and utilized to create economic value and increase family income. The purpose of this research is to examine the development of home-based green businesses in Gembleb and their impact on income levels. The researcher used qualitative methods, directly engaging in field observations and interviews with business owners. The results of this study show that developing environmentally friendly home-based businesses by utilizing natural raw materials can generate income for families and communities. However, protecting wildlife is not solely the responsibility of individual business owners but a shared responsibility for the benefit of both individuals and groups
Effectiveness and Efficiency of the E-Filing System in Enhancing Taxpayer Compliance
Get PDFThis study aims to evaluate the effectiveness and efficiency of the e-filing system in improving taxpayer compliance. The issue of taxpayer compliance is a significant concern in the field of taxation, especially in Indonesia, where taxpayer compliance remains relatively low. This is particularly alarming when compared to the growth of businesses in the country. As technology becomes increasingly integral to tax administration, understanding how the e-filing system affects taxpayer compliance is crucial. The study population consists of 130,000 taxpayers registered at KPP Pratama Makassar Utara. A sample of 100 taxpayers was selected using the Slovin formula. The research employed field research methods with quantitative data and primary data sources. Data were collected through a survey by distributing questionnaires to taxpayers. Data analysis was conducted using multiple linear regression with the aid of SPSS software. The results indicate that both the effectiveness and efficiency of the e-filing system have a positive and significant impact on taxpayer compliance. These findings provide important insights into how the e-filing system can motivate taxpayers to better fulfill their tax obligations, which in turn can enhance overall tax compliance and administrative efficiency
Determinan Penyalahgunaan Aset dalam Perspektif Fraud Hexagon di RSUD Jawa Barat
Get PDFThe aim of this study is to gather empirical data regarding asset misappropriation motivated by fraud hexagons (pressure, opportunity, rationalization, capability, arrogance, and collusion) in West Java Hospital. Purposive sampling was utilized as the sampling technique for this quantitative investigation, while primary data were collected by distributing questionnaires. 61 personnel of West Java Hospital has became the study's sample. The sampling design used is non-probability sampling from purposive sampling. Multiple regression analysis is the technique for data analysis, and IBM SPSS Statistic 26 is used to handle it. Based on the study's results, asset misappropriation is influenced positively by factors such as pressure, opportunity, and capability. However, arrogance and variable rationalization do not have any effect on asset misappropriation.. Contrarily, collusion has a negative impact on asset theft. This research possesses various constraints that should be acknowledged. Firstly, due to time constraints during the study, the researchers were unable to include a diverse and extensive population sample. Secondly, the distribution of questionnaires was done directly, resulting in a considerable amount of time consumption. Lastly, as the hexagon theory is a recent development, there is a scarcity of comparative references available, further limiting the scope of the study. For future research, it is recommended to distribute questionnaires online to expand the range of population areas and research samples to obtain more information and data
Sustainability Reporting in Indonesian Oil and Gas Companies: Formalities or Awareness?
Get PDFThe implementation of the Sustainable Development Goals (SDGs) which was inisiated at the meeting in New York, September 2015 has become the focus of the Indonesian to achieve global development targets. There are 17 goals in the SDGs and are presented through a sustainability report, especially for oil and gas sector companies in Indonesia. The purpose of this study was to analyze all oil and gas sector companies listed on the Indonesia Stock Exchange and to find out the role of vocational college students in preparing SDGs. The research used qualitative methods in the form of a literature review by reading sources related to research and studying texts by analyzing sustainability reports from oil and gas sector. From this research, it is known that not all companies comply with the making of sustainability reports and it is still felt to be less than just a formality. Companies are expected to continue to review the sustainability report thoroughly and continuously so that it can be used as a force in determining the direction of the company's strategy towards goals related to the SDGs. The role of vocational college students is very important in making sustainability reports to support the SDGs, in which students are responsible for the tridharma of higher education and agents of change
Analisis Determinan Kinerja Keuangan Pada Lima Asset Perbankan Syariah Periode Tahun 2019-2022: Islamic Banking Financial Performance, ROA, CAR, EATAR, LDR, and NIM
No full textThis research aims to analyze the determinants of financial performance in the five largest assets of Islamic banks during the period of 2019-2022. The research method used is quantitative research with a secondary data approach. The data used is obtained from the financial reports of the top five Islamic banks in Indonesia. The analysis technique employed in this study is panel regression analysis using SPSS 27 for multivariate analysis. The findings of the research indicate that the Earning Asset to Asset Ratio (EATAR) has a significant and very weak impact on Return On Asset (ROA), with an impact of 0.0196%. This suggests that the management of EATAR needs to be considered, even though its impact on ROA is relatively low. Similarly, the Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) also have a significant and weak influence on ROA, with impacts of 4.12% and 1.18% respectively. Furthermore, EATAR, LDR, and NIM have a significant and very weak effect on the Capital Adequacy Ratio (CAR), with impacts of 0.17%, 0.38%, and 0.47% respectively. However, when considered simultaneously, these three variables do not have a negative and significant influence on both ROA and CAR in the five Islamic banks in Indonesia. The combined effect of the three variables on ROA and CAR is relatively low, at 6.50% and 10% respectively. The predominant result of this research indicates that the Capital Adequacy Ratio (CAR) has a significant and sufficiently strong impact on Return On Asset (ROA), with an impact of 4.36%. This suggests that an adequate level of capital adequacy can contribute positively to the bank's profitability