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Model Intellectual Capital Sebagai Variabel Moderating Ditinjau Dari Likuiditas, Leverage, dan Profitabilitas Pengaruhnya Terhadap Nilai Perusahaan
Get PDFUsing intellectual capital as a moderating variable, this study examines the impact of liquidity, leverage, and profitability on company value. The study examines public banking sector companies listed on the Indonesia Stock Exchange between 2016 and 2021. Secondary data is the data source for this quantitative technique. 39 companies were chosen as samples throughout a six-year period; thus, 234 total data points were evaluated. Multiple regression analysis was performed on the data. The study's findings and data analysis lead to the conclusion that the variables related to profitability and liquidity increase business value. Firm value is significantly and negatively impacted by the leverage variable. The impact of the liquidity and leverage factors on the firm value variable, which is represented by the Tobins'Q index, can be amplified by the intellectual capital variable. The impact of the profitability variable on the company value variable, which is represented by the Tobins'Q index, is mitigated by the intellectual capital variable
Peran Digitalisasi dan Program Santripreneur melalui pendekatan SDGs dalam mewujudkan kemandirian Pondok pesantren (Studi Pada Ponpes Besar di Kab. Lamongan)
Get PDFThe development of economic digitalization in Indonesia has increased quite significantly at this time. This has resulted in consumption patterns that were previously carried out by people physically, now shifting online. The business world is required to adapt to see the current phenomena. On the one hand, today's modern Islamic boarding schools are not only centers of studying religion, they also have great potential in the economy. They changed the paradigm in da'wah, which previously used verbally to change into action. So that it can be a solution to society's problems, which motivates Islamic boarding schools to try to combine the religious education system with entrepreneurial training known as santripreneur. This program is a breakthrough to realize the concept of sustainable development which has a good impact on human life and nature. This study aims to analyze the role of digitalization and the santripreneur program in realizing the independence of Islamic boarding schools when viewed based on the SDGs approach. The population in this study were Islamic boarding school students spread across Lamongan Regency. Sample selection was carried out using purposive sampling technique, with a sample of 353 respondents. Data analysis in this study used structural equation modeling partial least squares (SEM-PLS) techniques. The analysis results show that santripreneurs and digitalization have an influence on the SDGs. Santripreneurs have a direct effect on the economic independence of Islamic boarding schools, while digitalization does not directly affect the economic independence of Islamic boarding schools. SDGs are able to mediate the influence of santripreneurs and digitalization on the economic independence of Islamic boarding schools
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KEPUTUSAN INVESTASI PADA PERUSAHAAN MANUFAKTUR DI BEI
Get PDFPenelitian ini dilakukan untuk mengetahui apakah financial distress dan leverage berpengaruh terhadap keputusan investasi dengan menggunakan firm size sebagai variabel kontrol. Dalam penelitian ini, variabel financial distress diukur dengan interest coverage ratio, leverage diukur dengan debt to asset ratio, variabel keputusan investasi diukur dengan net capital expenditure dibagi dengan total aset, dan variabel kontrol firm size diukur dengan logaritma natural dari total aset perusahaan. Penelitian ini menggunakan 40 sampel perusahaan manufaktur yang terdaftar di BEI pada periode 2015-2022. Teknik analisis yang digunakan adalah analisis regresi dengan program SPSS. Hasil penelitian adalah financial distress dan leverage berpengaruh negatif terhadap keputusan investas
Dominasi Asing dalam Agresivitas Pajak di Indonesia
Get PDFThis research aims to provide empirical evidence of the impact of foreign entities on tax aggressiveness in Indonesia. The sample consists of non-financial companies listed on the Indonesia Stock Exchange from 2017 to 2019, totaling 804 firm-years. The independent variables include foreign dominance represented by foreign share ownership, significant foreign share ownership, foreign commissioners, foreign directors, foreign CEOs, and foreign CFOs in these companies, while the dependent variable is tax aggressiveness. The results indicate that foreign ownership and significant foreign ownership do not have a significant influence on aggressive tax avoidance practices, contrary to previous research findings. However, another intriguing finding is that the composition of foreign commissioners and foreign directors has a significant impact on aggressive tax avoidance. The presence of foreign commissioners and directors appears to lead to increased compliance with tax regulations and a reduction in aggressive tax avoidance practices. This can be attributed to considerations of legal risk, reputation, and higher tax planning costs in the context of multinational corporations. These results provide valuable insights into the role of board composition in managing a company's tax practices. Overall, the findings contribute significantly to understanding the factors influencing aggressive tax avoidance practices in Indonesian companies, which can serve as a basis for more effective tax policies in the future. However, it is essential to note that this study has limitations and further research is needed to gain a deeper understanding of the dynamics of tax practices in an ever-evolving business environment
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Pertumbuhan Aset Terhadap Nilai Perusahaan
Get PDFThis research aims to examine the influence of Profitability, Leverage, Company Size, and Asset Growth as independent variables on Company Value as the dependent variable. Profitability is measured by Return On Assets, Leverage is measured by Debt Ratio, company size is measured by Ln total assets, asset growth is measured by asset growth, and company value is measured by Price to Book Value. This research is quantitative research. The sample in this research was obtained using a purposive sampling method, namely selecting samples using predetermined criteria. Based on the purposive sampling method with predetermined criteria, 105 samples were obtained from 21 property and real estate sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The analytical method used is descriptive statistical analysis, classical assumption tests which include normality tests, multicollinearity tests, autocorrelation tests, heteroscedasticity tests, as well as multiple linear regression analysis and hypothesis testing used is the coefficient of determination test (R square), F-test and test. -t which was processed using the SPSS version 26 program. The research results show that profitability has a positive and significant effect on company value, leverage has no significant effect on company value, company size has a positive and significant effect on company value, asset growth has no significant effect on company value
Faktor – Faktor Yang Mempengaruhi Persepsi Terhadap Kepatuhan Wajib Pajak
Get PDFThis research aims to examine the influence of various factors, including perceptions of tax corruption, perceptions of justice, social influences and norms, legal and ethical awareness, as well as education and knowledge, on taxpayer compliance. The sample in this research was "taxpayers" in DKI Central Jakarta who were required to pay taxes in Indonesia, totaling 55 respondents. The sampling technique in this research used saturated samples. The data collection method uses a questionnaire. Data uses path coefficient analysis with the help of the Smart PLS program. The research results show the following: 1) Perceptions of tax corruption have no effect on taxpayer compliance. 2) Perceptions of fairness have a positive effect on taxpayer compliance. 3) Social influence and norms have no effect on taxpayer compliance. 4) Legal and ethical awareness has no effect on taxpayer compliance. 5) The level of education and knowledge has a positive effect on taxpayer compliance. In addition, education and knowledge play a moderating role in several relationships, such as: 1) Education and knowledge moderate the relationship between perceptions of tax corruption and taxpayer compliance. 2) Education and knowledge do not moderate the relationship between perceptions of fairness and taxpayer compliance. 3) Education and knowledge moderate the relationship between social influence and norms and taxpayer compliance. 4) Education and knowledge moderate the relationship between legal and ethical awareness and taxpayer compliance. In conclusion, higher levels of education and knowledge tend to increase taxpayer compliance, while the moderating role of education and knowledge can influence the relationship between several other factors and taxpayer compliance.
Kematangan Etika Pada Pendidikan Akuntansi : Tinjauan After Virtue
Get PDFThe accounting scandals that have occurred so far are thought to be the result of ethical failures and the role of accounting education has been asked to be responsible for them. However, the ethical maturity of accounting students during their educational process is still questionable. The influence of mainstream Anglo-American capitalist culture is the cause. To address this, Alasdair MacIntyre's After Virtue moral discourse is proposed with the main focus being to answer the question "what kind of person do I want to be?" This research uses a library research approach by reviewing literature that discusses ethics, accounting education, and after virtue. The analysis technique used is descriptive including interpretation, analysis and understanding of the literature that has been collected. The data that has been collected is analyzed in three stages, namely data reduction, data presentation, and drawing conclusions. This paper argues that ethical maturity achieved through education will not only emphasize moral reasoning in accounting students but also the ability to act ethically. Apart from that, the role of wisdom that contains ethical values also strengthens this. The After Virtue discourse will lead to ethical maturity by developing moral behavior through intellectual excellence and character excellence during the educational process
Six Sigma Dalam Perspektif Akuntansi Manajemen: Peningkatan Manajemen Biaya Strategis dan Pengendalian Kualitas Produk
Get PDFThe background to this research is that companies that produce snacks often face challenges in managing ever-increasing operational costs and maintaining consistent product quality. In an effort to control increasing production costs, including raw material and labor costs, the company decided to implement Six Sigma as a quality management strategy. Companies face pressure to maintain competitive selling prices while controlling production costs. Variability in the quality of snack products often occurs, which can reduce consumer confidence. The research method uses qualitative and quantitative methods. The types of data used in this research include primary and secondary data, and the data collection methods applied include interviews, observation and documentation. The population that is the focus of the research is the snackproducts. The research sample was selected from a small portion of the population for further analysis. Data analysis was carried out using the Six Sigma method which consists of five stages: define, measure, analyze, improve and control (DMAIC), as well as linear regression analysis. The results of this research provide evidence that Six Sigma can be used as an effective tool to optimize strategic costs and improve product quality. Based on the analysis, the results obtainedare: 1. Machine. Continuous use of the machine results in decreased machine performance. 2. Employees. Suboptimal work results in the product not meeting quality standards. Therefore, this research makes an important contribution in deepening understanding of the application of Six Sigma to achieve cost management goals and improve product quality
Pengaruh Persepsi Pelaku Usaha Mikro Kecil dan Menengah Tentang Penyusunan Laporan Keuangan UMKM Berdasarkan SAK – EMKM Terhadap Penggunaan Informasi akuntansi perpajakan (Studi Kasus Pelaku UMKM di Desa Perkebunan Ramunia)
No full textThe purpose of this research is to determine whether the Perception of Micro, Small, and Medium Enterprises (MSMEs) Regarding the Preparation of Financial Statements for MSMEs Based on SAK-EMKM Has an Influence on the Use of Tax Accounting Information. The research approach used by the researcher is associative quantitative research. The population in this study consists of 100 Micro, Small, and Medium Enterprise operators in the Ramunia Plantation Village. Meanwhile, the sample used in this study is 99 micro, small, and medium enterprise operators. The sampling technique used in the research is random sampling. The results of the research based on the regression equation above can analyze the influence of each independent variable on the use of accounting information, namely: the constant figure of 13.320 states that if the independent variable, namely the Perception of Micro, Small, and Medium Enterprises, is in a constant or unchanged state, then the Use of Accounting Information (Y) is 13.320. Based on the research, it can be concluded that the hypothesis testing partially for each independent variable against the dependent variable is as follows: The significance value for the Perception of Micro, Small, and Medium Enterprises is 0.872. This value is smaller than the significance level = 0.05. Based on the criteria above, the value of 0.872 > 0.05, so H0 is accepted and Ha is rejected, meaning that the Perception of Micro, Small, and Medium Enterprises does not affect the use of tax accounting information. This lack of influence is caused by the inability to recognize and interpret understanding of tax accounting information properly, the uncertainty of laws and taxes that often change, and the non-compliance of tax information
Pengaruh e-Procurement Terhadap Pencegahan Fraud Di Pemerintah Daerah Sumatera Selatan
Get PDFThis research aims to determine the effect of implementing e-procurement on fraud prevention in Regional Government. Research has been carried out in several regional agencies in South Sumatra Province. The research was conducted using the questionnaire distribution method. The variables in this research are the e-procurement stages, namely planning, committee formation, prequalification, tender document preparation, bid evaluation, announcement, objection. The results of the research state that the implementation of e-procurement has an effect on preventing procurement fraud in the Regency/City Region of South Sumatra. Then, from the results of this research, it was also concluded that of the seven stages of e-procurement, only four stages of e-procurement had an effect on fraud prevention (document preparation stage, offer evaluation stage, announcement stage, and rebuttal stage). Meanwhile, the other three stages (planning stage, committee formation stage, and prequalification stage) in e-procurement have no effect on fraud prevention