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Pengungkapan Aset Biologis, Ekonomi Global dan Hilirisasi Dapatkah Dewan Mendorong Pertumbuhan Berkelanjutan di Industri Agrikultur
Get PDFIndonesia is an agricultural country where the agricultural sector contributes significantly to GDP. The agricultural sector also plays an important role in providing employment, making it one of the important sectors in the country's economic growth. The purpose of this study is to investigate the impact of biological asset disclosure, downstream practices, and global economic factors on the sustainable growth of agricultural companies in Indonesia, as well as to test the role of board education background in moderation. The research method uses panel data analysis of annual reports of agricultural companies on the Indonesia Stock Exchange (2017-2022) with regression using SPSS Statistics 27. The results show that biological asset disclosure has a significant negative impact on sustainable growth, while downstream practices and global economic factors make significant positive contributions. Meanwhile, the board's educational background was found not to moderate the relationship between biological asset disclosure, downstream, and the global economy on the level of sustainable growth. This study provides in-depth insights into the factors affecting sustainable growth in the Indonesian agricultural corporate sector, with practical implications for corporate strategy and agricultural sector policy
Development Of Economic Mathematics Learning System Through Master Model For Students Of Economic Education Study Program
No full textThe purpose of this study is 1) to identify the need for the development of an Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the learning process, 2) to develop a tool for making Economic Mathematics Learning System Development through the MASTER Model for students of the Economic Education Study Program in following the process learning, and 3) measuring or knowing the validity of the Economic Mathematics Learning System through the MASTER Model for students of the Economic Education Study Program in participating in the lesson. The study results found that the validation of material experts and learning system experts (learning models), it can be seen that results of the validation of material experts are 4,44 or good and the results of validation by media experts are 4.33 or good. The results of interviews with lecturers and students as a whole showed good responses to the use of the MASTER learning model in the learning process
Audit Report Lag With the Public Accounting Firm’s Reputation as Moderation
Get PDFThis study examines the impact of audit quality, profitability, and solvency on audit report lag, with PAF's reputation acting as a moderating factor in LQ45 companies. Panel data analysis, combining time series and cross-sectional data, was conducted on all LQ45 companies over the period 2017-2021, using purposive sampling. Quantitative analysis employing panel data regression analysis through Eviews 10 software was employed. The findings reveal that audit quality, profitability, solvency, and PAF reputation positively and significantly influence audit report lag. Moreover, PAF reputation moderates the relationship between audit quality and audit report lag, showing a negative and significant effect. Similarly, PAF reputation moderates the relationship between profitability and audit report lag, also exhibiting a negative and significant impact. However, PAF reputation's moderation on solvency demonstrates a negative but nonsignificant effect on audit report lag. Recommendations for further research include deeper analysis of reputation as a variable, as it supports reducing audit report delays. Additionally, examining audit quality and Return on Assets in more depth using nominal variables, with audit quality measured through earnings management or discretionary accruals, is suggested. Furthermore, refining analytical techniques through transformation methods that combine linear and nonlinear forms within a regression model is recommended for future investigations
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bidang Manufaktur
Get PDFThe purpose of this study is to determine the effect of liquidity level and profitability on company value. The method used is multiple regression analysis to determine the effect of each independent variable, namely liquidity and profitability, on the value of the company. This study was analyzed using correlation techniques using the SPSS 26 application. The results showed that the liquidity variable did not have a significant effect because there was no significant relationship between liquidity and company value, and the most influential variable was profitability because it showed that there was a significant relationship between profitability and company value. To increase the value of the company, there needs to be continuous attention to profitability because of its significant influence on the value of the company. Further research can be carried out in other industrial sectors, and research samples and variables can be examined using different measurement approaches
Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba
Get PDFThis study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.
 
Tax Planning through Thin Capitalization in Multinational Corporations in Indonesia
Get PDFIn an effort to achieve the goals of minimizing taxes and maximizing global profits, multinational companies use several strategies in their tax planning to obtain maximum global profits. Good tax planning will certainly be able to minimize the tax burden that must be paid without having to violate existing regulations, including using thin capitalization. This type of research is qualitative research, while the data collection technique in this research was carried out by following the research steps of library research. The aim of this research is to provide an overview of appropriate tax planning that can be carried out by Multinational Corporations (MNC) in Indonesia by using thin capitalization in accordance with existing laws and regulations in Indonesia. The results of this research are that MNCs in Indonesia in their tax planning should utilize a thin capitalization strategy by maximizing debt and capital in accordance with PMK-169/PMK.010/2015 rules, namely 4:1
Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees
Get PDFFinancial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements
Analisis Hubungan Kepatuhan Laporan Keberlanjutan Terhadap Peraturan OJK Dengan Kinerja Perusahaan
Get PDFIndonesia entered into Paris Agreement in 2015, which showed the serious intention of the government to commit to the implementation of activities that support sustainability in the environment, and society, as well as good governance. To accelerate the implementation, the Indonesian government encouraged all stakeholders in the society to get involved, starting with issuing Financial Services Authority regulation No.51/OJK.03/2017, with some listed companies as the first target to carry out sustainable activities and prepare the Sustainability Report. This study aims to analyze the relationship between sustainable activities reported in the Sustainability Report as regulated by the Financial Services Authority in the FSA regulation No. 51/OJK.03/2017 and the company’s performance using ROE as proxy. In 2021 Indonesian government issued another regulation, that was the SE OJK no. 16/SEOJK.04/2021 which explained that the sustainability report was inseparable with financial report. The point was that sustainability activity should influence a company’s performance. The population of this research was the listed companies classifed in the consumer non cyclicals sector, from which 30 samples were taken using purposive sampling techniques. Based on statistical testing using the regression method, the result showed that the Sustainability Report do not have significant influence on the ROE. This condition could mean that the sustainable activities carried out by the companies was not significant enough to influence the performance
Pengaruh Kualitas Pengungkapan Csr Terhadap Kepuasan Dan Layanan Akademik Di Kampus Uph Medan
Get PDFPenelitian ini menguji pengaruh X1 (Kepuasan) terhadap variabel Y(Corporate Social Responsibility) (CSR)) dan juga variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)). Menggunakan sampel 33 dari mahasiswa UPH Kampus Medan. Survei dilakukan dengan mengisi kuesioner online. Analisis data menggunakan SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa X1 terlihat t hitung > t tabel (2,516 > 2,03951) dengan nilai signifikansi 0,017 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X1 (Kepuasan) mempunyai pengaruh yang signifikan terhadap variabel Y(Corporate Social Responsibility (CSR)) dan Untuk variabel X2 terlihat t hitung > t tabel (2,260 > 2,03951) dengan nilai signifikansi 0,031 < 0,05. Oleh karena itu, dapat dikatakan bahwa variabel X2 (Layanan) mempunyai pengaruh yang signifikan terhadap variabel Y (Corporate Social Responsibility (CSR)).Pada koefisien determinasi memiliki pengaruh dengan nilai 36,4% dan sisanya sebesar 63,6% dipengaruhi oleh faktor lain. Berdasarkan uji F, jika nilai Fhitung > F Tabel dan nilai signifikansi lebih kecil dari 0,05 maka disimpulkan secara simultan (serempak) variabel bebas berpengaruh signifikan terhadap variabel terikat
Pengaruh Earning Before Tax dan interest expense terhadap Net Income pada sektor Perbankan
Get PDFThe research was conducted to comprehensively determine the effect of interest expense and earnings before tax on net income. This study uses a quantitative descriptive approach, with a population of SOEs engaged in financial services represented by PT Bank Rakyat Indonesia (Persero) Tbk. from several banks in Indonesia. The sampling technique uses a probability sample with a purposive sampling method. In addition, the sample data from this company were 20 from the last five years of PT Bank Rakyat Indonesia (Persero) Tbk's financial reporting. which includes Q1, Q2, Q3, and Q4 (Audited). Data analysis using SmartPLS4 software with the study results showed that the interest expense variable significantly affects net income, and earnings before tax significantly affect net income. However, other factors affect the value of net income, which tends to increase, like pro forma profit. Thus H1, H2, and H3 are accepted, which means that there is a significant influence between interest expense, earnings before tax, and net income