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Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen
Get PDFThe purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference
Pengaruh Sistem Pengendalian Internal dan Whistleblowing System terhadap Pencegahan Fraud Pengadaan Barang dan Jasa
Get PDFThe background of this research is that the procurement of goods and services has a high level of vulnerability to allow inefficiencies and ineffectiveness to occur and become a venue for fraud, one of which is the practice of bribery. The purpose of this research is to find out whether the Internal Control System and Whistleblowing System impact on prevention Fraud Procurement of goods and services at two state-owned companies in the city of Bandung. The research method used is quantitative research with a survey approach. The population in this study were employees of the Internal Control Unit Division, the Procurement Division and the Accounting Division at PT Pindad (Persero) and PT Dirgantara Indonesia (Persero). The results of the research show that the internal control system and whistleblowing system effect on prevention fraud procurement of goods and services either partially or simultaneously. The conclusion of this research is the higher the level of the Internal Control System and the Whistleblowing System, the higher the level of Goods and Services Procurement Fraud Prevention
MANAJEMEN LABA, TRANSFER PRICING, DAN PENGHINDARAN PAJAK SEBELUM DAN PADA MASA PENDEMI COVID-19
Get PDFThe Covid-19 pandemic has caused uncertainty that must be faced by companies, including causing a decrease in revenue which results in a tax burden borne by the company. Tax avoidance is designed to reduce the tax burden, it can be the main agenda of company management, especially when experiencing financial difficulties. This study aims to provide empirical evidence regarding the effect of earnings management and transfer pricing on tax evasion, as well as examine differences in tax evasion before and during the Covid-19 pandemic. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. By using purposive sampling technique, data were obtained from 62 companies. The results show that earnings management has no effect on tax evasion, and transfer pricing has a significant positive effect on tax evasion. Transfer pricing is carried out on related parties who easily arrange pricing unfairly by raising prices or lowering prices, so that the existence of transfer pricing practices can minimize the tax that must be paid. After conducting a different test with the Wilcoxon Non-Parametric Test, it can be concluded that there is no difference in tax evasion before and during the Covid-19 pandemic. The tax incentives during a pandemic which can be an opportunity for managers to take advantage of greater tax avoidance, but this does not motivate managers to be more aggressive in implementing tax avoidance practice
The Pengaruh Rasio Keuangan, Likuiditas Dan Firm Size Terhadap Profitabilitas Pada Perusahaan Sektor Konsumen Primer Sub Sektor Sawit (CPO) Yang Terdaftar Di Bursa Efek Indonesia 2017-2021: Study on Consumer Non-Cyclical Sector Companies of Palm Sub Sector (CPO) Listed on The Indonesia Stock Exchange 2017-2021
No full textThis study aims to analyze the ratios of finance, liquidity, and company size to profitability which are used as the dependent variable in this study. The data in this study were obtained from the financial reports of palm oil companies (CPO) listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample for this study consisted of 13 companies selected using a technique known as purposive sampling. Using multiple linear regression analysis, the relationship between the variables investigated in this study. The analytical tool used is SPSS veirsion 25.0.
The results of this study, partially Working Capital to Total Assets, Inventory Turnover, Liquidity and Firm Size have a positive effect on Profitability, while the Debt to Equity Ratio has a negative effect and Total Asset Turnover does not have a significant effect on Profitability in primary consumer sector companies in the oil palm sub-sector (CPO) listed on the IDX 2017-2021. Simultaneously, all variables have a positive and significant effect on profitability
Pengaruh Penerapan GCG yang dinilai Menggunakan Corporate Governance Index, Kepemilikan Institusional, dan Kepemilikan Manajerial Terhadap Nilai Pasar Perusahaan
Get PDFIntense business competition in the primary consumer goods sector in Indonesia has caused company management in this sector to always try to achieve efficiency and production so as to achieve maximum profit. However, to achieve this, companies sometimes issue operational policies that are contrary to applicable laws. Implementation of Good Corporate Governance (GCG) is urgently needed to avoid conflict of interest between company owners and management due to intense business competition in the sector. One tool to see the success of a company implementing GCG is the company's market value. This study uses a random effect model test to find out the relationship between GCG which is assessed using the corporate governance index (CGI), institutional ownership, and managerial ownership statistically influencing the market value of companies in the primary consumer goods sector listed on IDX from 2014 to 2019. Results of the study This shows that there is a negative relationship between the company's market value and the company's market value, while institutional and managerial ownership do not show significant results in statistical tests
Kualitas Laba Perusahaan LQ-45 Ditinjau Dari Konservatisme, Investment Opportunity Set, Dan Rasio Pembayaran Dividen
Get PDFThis study aims to examine the effect of conservatism, investment opportunity set, and dividend payout ratio on earnings quality in LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The population in this study are all LQ-45 companies listed on the Indonesia Stock Exchange in the period 2019-2020. The sample in this study was selected by purposive sampling method so that the number of samples in this study were 34 companies. The research method used in this study is quantitative research with data analysis using multiple regression analysis processed with the SPSS 22 statistical program. The conclusions obtained are that the conservatism variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The investment opportunity set variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period. The dividend payout ratio variable has a significant effect on the earnings quality of LQ-45 companies on the Indonesia Stock Exchange for the 2019-2020 period
Pengaruh Kualitas Auditor Internal dan Efektivitas Komite Audit terhadap Korupsi Di BUMN
Get PDFThis study aims at examining the effect of quality of internal auditors and the effectiveness of audit committees on corruption in State-Owned Enterprises (SOE). The quality of the internal auditors is proxied by the competence (experience, certification, training) and objectivity of the internal auditors. Meanwhile, the audit committee is proxied by size, independence, number of meetings, and expertise of the audit committee. The research method used is a quantitative method with the type of hypothesis testing research. The population of this study were state-owned enterprises listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Sampling used purposive sampling and obtained a sample of 20 companies with a total of 100 observations over 5 years. This study uses secondary data obtained from the company's annual report. The internal auditor objectivity and audit committee independence were excluded from hypothesis testing, because they have constant values during the year of observation. Simultaneously the quality of internal auditors (experience, certification, training) and audit committee effectiveness (size, number of meetings, expertise) have a significant negative effect on corruption. Meanwhile, partially only the experience of internal auditors has a negative effect on corruption. Internal auditor certification, internal auditor training, audit committee size, number of audit committee meetings, and audit committee expertise have no effect on corruption
DETERMINAN YANG MEMPENGARUHI KEPUTUSAN INVESTASI OLEH INVESTOR
Get PDFThis study aims to determine the effect of profitability, liquidity, leverage and stock prices on investment decisions by investors (study of food and beverage companies listed on the Indonesian Stock Exchange in 2016-2019). The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression. The results of this study indicate that Profitability has an effect on Investment Decisions. Liquidity has an effect on investment decisions. Leverage has an effect on Investment Decisions. Stock Prices have an effect on Investment Decisions
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi
Get PDFThis study aims to examine the effect of financial performance and company size on corporate value with good corporate governance as a moderating variable. This type of research is quantitative research. The population in this study were restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a total of 47 companies observed. The sampling technique used was purposive sampling based on certain criteria. Testing research data using multiple regression analysis and also using Moderate Regression Analysis (MRA). Based on the results of research on financial performance has no significant effect on firm value. Firm size has a significant effect on firm value. Good Corporate Governance is not able to moderate the relationship between financial performance and company value. Good Corporate Governance is able to moderate the relationship between company size and company value
Implementasi Big Data Analytics dan Opini Audit terhadap Kualitas Audit dengan Audit Delay Sebagai Variabel Mediasi
No full textThis research is based on the relationship between Big Data Analytics and its impact on the quality of audit evidence and the level of assurance felt by end users of financial statements. Big Data Analytics potentially play an important role in innovative auditing practices. Big Data Analytics can increase the efficiency and effectiveness of financial statement audits, but additional competencies and technological capabilities are required to implement Big Data Analytics. With Big Data, auditors can minimize the risks posed by sampling, and therefore, provide a reasonable level of assurance. This study aims to examine Big Data Analytics variables and audit opinion whether these two variables are antecedent variables of audit delay and affect audit quality. This study uses secondary data in the form of the company's annual financial report. The population in this study are all companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 100 companies in the telecommunications, transportation and banking sub-sectors that met the criteria and had been determined to be related to problems during the 2016 to 2020. The data analysis technique in this study was to use the Structural Equation Model to examine the mediating effect. The implementation of big data analytics has no effect on the audit delay variable. Based on the research results, there is sufficient evidence that audit opinion has a significant positive effect on audit delay. However, there is not enough evidence that BDA has a significant positive effect on audit dela