Owner (Riset dan Jurnal Akuntansi)
Not a member yet
1505 research outputs found
Sort by
Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak
Get PDFTax Aggressiveness is the company's actions to reduce the tax burden that must be paid by the company. Every company certainly wants a smaller tax burden. The tax burden is considered by the company as a deduction from the company's profit. Tax aggressiveness in a company can be done legally or illegally and it depends on the company's decision. This study aims to examine the effect of Independent Commissioners, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with multiple linear regression analysis method processed using a data processing application, namely SPSS 26. The data used is secondary data obtained by library and documentation techniques. The sample selection method in this study used a purposive sampling method and obtained 24 companies with a total sample of 120 samples. Based on the research results, it can be concluded that the Independent Commissioner has a significant positive effect on tax aggressiveness and capital intensity has a significant negative effect on tax aggressiveness. While the Audit Committee, Return on Assets, Leverage, and Company Size have no significant effect on tax aggressiveness. However, if the Independent Commissioner, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size move simultaneously, the results will have a significant effect on Tax Aggressiveness
Trend Rumor dan Peran Dividen pada Volatilitas Saham
Get PDFAiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.
Pengaruh Manajemen Risiko, Intellectual Capital, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan: pada perusahaan sub sektor farmasi yang terdaftar di IDX Industrial Classification tahun 2018 - 2022
No full textFirm value is an investor's view of the company as seen through the stock price, the higher the stock price, it will indicate that the company has a high corporate value. That’s urgents of pharmaceuticals company to maintain company value. On the other hand, company value attracts potential investors to invest and increase public confidence in using the company's products. Finding effect of risk management, intellectual capital, profitability and company size on firm value in pharmaceutical sub-sector companies listed on the IDX Industry Classification for 2018 – 2022. This research uses quantitative methods. Data obtained from financial reports. The population used is the pharmaceutical sub-sector companies listed on the IDX Industry Classification of 12 companies. The data was processed using a purposive sampling technique. There is 9 companies for the period 2018 – 2022, so that 45 observations were obtained. The analytical method used is panel data regression analysis. Results of this study indicate that intellectual capital has a positive effect and company size has a negative effect on firm value. While risk management and profitability have no effect on firm valu
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan
No full textThis study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase
Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network
Get PDFFraudulent financial statements are the result of misstatements resulting from intentional acts or omissions, which could materially mislead readers of the financial statements. The focus in this research is to determine the most important pressure factors in detecting fraudulent financial statements. Pressure is one of the fraud risk factors in the fraud triangle. Pressure is a condition felt by management due to incentives to commit fraud, consisting of: financial stability by proxy (GPM, ACHANGE, SCHANGE, CATA, SALAR, SALTA, INVSAL), external pressure (LEV, FINANCE, FREEC), personal financial need (OSHIP), and financial target (ROA). Data collection method using secondary data on the manufacturing sector firms that are publicly listed on the Indonesia Stock Exchange in 2017-2021. The research method used is quantitative and the sampling method uses a purposive sampling technique, obtained 137 sample companies with 685 total data observed. Data were analyzed using an Artificial Neural Network. The findings indicated that the gross profit margin (GPM), cash flow from operating to total assets (CATA), demand for financing (FINANCE), leverage (LEV) and return on total assets (ROA) is the most important proxy in detecting fraudulent financial statement, while other proxies are not too important in detecting fraudulent financial statements
Literasi Keuangan Perempuan Pra-Sejahtera
Get PDFThis research aims to determine the level of women's financial literacy and determine whether there are differences in financial literacy levels based on socio-demographics such as age, education, occupation and income. The method used in this research is descriptive with a quantitative approach with a sample of 100 people. Data collection methods through observation, questionnaires and literature study. The research results show that: 1) the financial literacy level of underprivileged women is at the Sufficient literate level and 2) there are differences in financial literacy levels based on socio-demographics such as age, education, employment and income
Strategi Pencegahan Fraud di Lingkungan Pelabuhan Indonesia
Get PDFThe port is the gateway to a country's economy, so the port must be clean from fraud. The purpose of this study is to determine the strategy developed by Pelabuhan Indonesia to prevent fraud. The method used in this research is qualitative method with a case study approach. The results and conclusions of this study are many studies on fraud prevention in the Indonesian port environment, even though Indonesian ports are one of the entry points for global trade. Therefore, Indonesian ports need an efficient fraud prevention system. The study findings show that Indonesian ports have implemented two fraud prevention strategies. The first strategy is strengthening governance within Pelindo, which includes: a) ratifying GCG guidelines; b) carrying out the signing of an integrity pact; c) gratuity control; d) a violation reporting system called "Pelindo Bersih"; e) socializing the implementation of corporate governance; and f) strengtheningPelindo'ss SMAP. The second strategy involves digitizing services such as Vessel Management System (VMS) and Vessel Traffic Service (VTS), as well as land ones such as Terminal Operating System (TOS), Multipurpose Terminal Operating System (MP-TOS), Car Terminal Operating System (CTOS), Autogate System, Single Truck Identification Data System (STID), Behandle Management System (BMS), and from the customer side such as e-Service developed into i-Hub to minimize national logistics costs, Lower the risk of fraud, and compete on a global scale
Audit Dana Adat Upacara Rambu Solo
Get PDFPelaksanaan upacara adat rambu solo' (upacara pemakaman) di Tana Toraja dianggap sebagai sarana untuk melestarikan budaya leluhur. Pelaksanaannya membutuhkan niat yang tulus untuk menjunjung tinggi prinsip-prinsip sakral dari upacara tersebut. Namun, upacara adat rambu solo kini tidak hanya dianggap sebagai cara untuk melestarikan budaya leluhur, tetapi juga sebagai sarana untuk menunjukkan status sosial seseorang. Fenomena yang ada adalah tantangan untuk menilai akuntabilitas upacara tradisional karena meningkatnya jumlah anggota kelas menengah ke atas. Individu, dalam upaya untuk menunjukkan status sosial modern mereka, dapat melampaui batas-batas yang ditentukan dari stratifikasi sosial mereka ketika menyelenggarakan upacara tersebut. Pelanggaran ini merusak kesucian upacara tradisional dan mengganggu tatanan sosial yang sudah mapan. Oleh karena itu, patut dipertanyakan apakah pelaksanaan upacara adat masih menjunjung tinggi nilai-nilai budaya leluhur atau justru menjadi ajang pamer hedonisme sosial. Dalam peradaban Tana Toraja, terdapat empat kelas sosial yang berbeda: kelas bangsawan tinggi (tana' bulaan), kelas bangsawan menengah (tana bassi), kelas orang merdeka (tana karurung), dan kelas budak (tana' kua-kua). Penelitian ini menggunakan metode penelitian fenomenologi untuk menilai keselarasan antara dana yang dialokasikan dan peraturan yang mengatur pelaksanaan upacara adat dengan hirarki sosial adat yang ada. Proses penelitian ini melibatkan beberapa tahapan, termasuk identifikasi, pemeriksaan, perbandingan, penyesuaian, deskripsi, dan kesimpulan dari tingkat akuntabilitas yang ditunjukkan oleh individu-individu yang bertanggung jawab atas penyelenggaraan upacara adat terhadap nilai-nilai budaya tradisional yang dijunjung tinggi oleh masyarakat Tana Toraja. Penelitian ini menyelidiki proses pelaksanaan audit dana adat untuk menentukan apakah terdapat kesesuaian atau penyimpangan antara dana yang dikeluarkan oleh individu atau organisasi dalam merencanakan sebuah acara adat dengan nilai-nilai budaya adat masyarakat Tana Toraja
Analisis Kualitas Internet Financial Reporting Pada Perusahaan Consumer di Indonesia
Get PDFCompanies in Indonesia are currently obligated to provide annual reports on its websites. The annual report presented on companies’ website becomes the information sources for its stakeholders.This research aims to understand the quality of financial reporting internet of consumer companies listed in Indonesia Stock Exchange. This research uses financial reporting internet index which consists of four components namely content, timeliness, technology, and user support to assess the quality of financial reporting internet.The analysis method of this research is descriptive analysis. The result of this research shows that consumer companies in Indonesia disclose annual reports on their websites and have good user support. While the timeliness index and technology of other consumer companies in Indonesia are not quite goo
Pengaruh Opini, Reputasi KAP, COSO Framework, Laba, dan Struktur Modal terhadap Tingkat Kepercayaan Investor
Get PDFThis research aims to determine the effect of audit opinion, reputation of public accountant firms, the implementation of COSO framework, net income, and capital structure on the level of investor confidence. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence will be described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from the infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, the application of the COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable reputation of public accountant firms has a partial influence on the level of investor confidence. For the four independent variables themselves have a simultaneous influence on the investor confidence.
A high level of investor confidence is coveted by all companies. The higher the investor's trust, the higher capital that can be used by the company for operational activities. Every company is flocking to increase its value in order to gain strong investor confidence. The components studied are audit opinion, KAP reputation, COSO Framework, net income, and capital structure on the level of investor confidence in the infrastructure, utilities and transportation industries. In this study, multiple linear regression analysis model was used to determine the effect between independent variables on the level of investor confidence, besides that, descriptive statistical analysis, classical assumption test, partial effect test, simultaneous effect test, and coefficient of determination test will also be carried out. The level of investor confidence described by the stock price of a company. The share price will take a number from the closing price on December 31 of each year. There were 4 samples of companies from infrastructure, utilities, and transportation sectors and data obtained from 2011 to 2021 tested in this study. The four companies are AirAsia Indonesia Tbk, Leyand International Tbk, Steady Safe Tbk, and Garuda Indonesia Tbk. The results of the study indicate that the audit opinion variable, COSO Framework, net income, and capital structure can not be proven to have a partial influence on the level of investor confidence. However, the variable KAP reputation has a partial influence on the level of investor confidence. For the four independent variables themselves have simultaneous influence on the investor confidence