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Pengaruh Return on Asset, Current Ratio, dan Debt to Asset Ratio terhadap Firm Value dengan Firm Size sebagai Variabel Moderating: (Studi Kasus Pada Perusahaan Sub Sektor Perdagangan Besar Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
Get PDFThis study aims to determine how the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value and how the role of Firm Size as a moderating variable in the effect of Return On Assets, Current Ratio, and Debt To Asset Ratio on Firm Value in Sub-Companies. Large Trading Sector Listed on the Indonesia Stock Exchange 2016-2020. This research approach is an associative approach, where the total company population is 51 companies with a sampling technique, namely Purposive Sampling so that a sample of 10 large trading sub-sector companies are obtained which are listed on the Indonesia Stock Exchange in 2016-2020, and the financial statements taken are secondary data. , which is obtained from the www.idx.co.id website, and the data that has been collected will be analyzed using Multiple Regression Analysis & Moderating Regression Analysis (MRA) accompanied by partial hypothesis testing and coefficient of determination. data processing using IBM SPSS Statistic 21. The results show that Return On Assets has a significant effect on Firm Value, Current Ratio has an insignificant but not significant effect on Firm Value, Debt To Asset Ratio has an insignificant effect on Firm Value, Firm Size does not moderate the effect of Return On Assets to Firm Value, Firm Size does not moderate the effect of Current Ratio on Firm Value, Firm Size does not moderate the effect of Debt To Asset Ratio on Firm Value in large trading sub-sector companies listed on the Indonesian stock exchange in 2016-2020.
Keywords: Firm Value, Return On Assets, Current Ratio, Debt To Asset Ratio, Firm Siz
Analisis Manajemen Risiko Bank Syariah Dalam Melakukan Transformasi Digital (Studi Kasus Pada Bank AS)
Get PDFThis study aims to find out how appropriate the application of risk management is in carrying out digital transformation at Bank AS in accordance with the applicable provisions and concepts, so that it can be used as material for consideration for management to make improvements and strengthen the application of risk management, especially in carrying out the digitalization process in Islamic banking. This research uses a qualitative approach in the form of case study research. The data used is primary data with research data collection instruments in the form of interviews and secondary data in the form of documentation. The object of research is the Bank AS, which is one of the sharia banks that is currently carrying out digital transformation of its services. The results of the study show that Bank AS already has the implementation of risk management related to information technology in carrying out digital transformation which is in line with the three components of the Risk IT Framework however, there are several things that are considered to be obstacles such as in socializing a culture of risk awareness, delays in reporting, and regarding plans mitigation
Return Saham Perusahaan Pertambangan pada Masa Pandemi Covid-19 di Indonesia
Get PDFThis research is a quantitative research. This study aims to test and analyze empirically the effect of Profitability, Leverage, Liquidity, and Company Size on stock returns. This study uses secondary data with a sample of 47 insurance sub-sector companies listed on the Indonesia Stock Exchange in 2019-2021 which were obtained using a purposive sampling method. Data analysis in this study used a multiple linear regression model. The results of this study indicate that Profitability, Leverage, Liquidity have no effect on stock returns. Meanwhile, company size has an effect on stock returns. The economic situation during the pandemic had an impact on obtaining stock returns so that investors tended to pay attention to firm size when investing. It is recommended that future research to focus on post pandemic periods so that the results may differ from this study
Pengaruh Struktur Good Corporate Governance Terhadap Tax Avoidance
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Taxes are the largest income in Indonesia, but there are still many tax-payer who are negligent in fulfilling their tax obligations. The companies think that high tax payments reduce operating profits and hinder the development of the company. Company managers often commit fraud in order to get large profits, which is why corporate governance is very necessary in controlling the company. This research was conducted to test the effect of Good Corporate Governance to Tax Avoidance. The independent variables in this study were proxied from Good Corporate Governance which include Managerial Ownership, Institutional Ownership, Board of Independent Commissioners and Audit Committee, while the dependent variable is Tax Avoidance which measured by Effective Tax Rate. This research used a quantitative approach with associative form to determine the correlation between variables. The population of this study is consumer goods industry sector company listed on Indonesia Stock Exchange for 2017-2021 period. The sampling technique used is purposive sampling, where samples of 14 companies were collected within five years,and obtain 62 samples after outlier. The data analysis methods used are descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that Managerial Ownership, Institutional Ownership and Audit Committee partially did not significantly effect Tax Avoidance, while the Board of Independent Commissioners had a significant negative effect on Tax Avoidance. Managerial Ownership, Institutional Ownership, Board of Independent Commissioners and Audit Committee simultaneously do not effect Tax Avoidance
Analisis Komparatif Kinerja Keuangan Klien Terbesar TSMC Selama Kekurangan Chip Global: Pengejaran Panas Silikon Taiwan
Get PDFThis study aims to analyze the comparative financial performance of TSMC's largest clients during the global chip shortage phenomenon. Chip shortages have occurred since early 2020, which has pushed supply owned by chip manufacturers to have difficulty meeting demand due to the pandemic. Demand for chips that began to rise at the end of 2020 prompted chip manufacturers to increase their production due to unexpected demand. As a result, there is an impact on the financial performance of electronics companies in meeting the chip shortage. The method used in this study is a quantitative method, using the Manova one-way repeated measurement method and the Friedman test. The results show that among all the variables tested, only Net Profit Margin and Earnings per Share show changes that are significantly affected by the global chip shortage
Pengujian Fraud Triangle Theory Dalam Menjelaskan Kecurangan Laporan Keuangan Menggunakan Beneish M-Score
Get PDFFinancial statements must be reliable and free from bias as they represent management accountability to investors. Yet, companies have many incentives to manipulate financial statements to meet investors’ performance expectations. Therefore, this study aims to examine the fraud triangle theory (pressure proxy by financial stability, opportunity proxy by nature of the industry, and rationalization proxy by total accrual to total assets) in explaining factors that cause management to commit fraud on financial statements. The population of this study is the manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2018-2020. This study performs purposive sampling method to collect financial data of 102 manufacturing companies from the website of the Indonesia stock exchange (www.idx.co.id) and Refinitiv Eikon database. Based on 306 observations obtained and tested using the logistic linear regression analysis, this study found that pressure (financial stability) had no effect on financial statement fraud, while the opportunity (nature of industry) and rationalization (total accrual to total assets) had a positive effect on financial statement fraud. These findings imply that nature of industry and total accrual to total assets are effective proxy of opportunity and rationalization respectively to predict financial statement fraud measured using Beneish M-Score, particularly the financial statements of the manufacturing companies
Evaluasi Penerapan Risk-Based Audit untuk Mendeteksi Ketidakpatuhan Akuntan Publik terhadap Standar Profesi dan Regulasi
Get PDFThis study aims to evaluate the effectiveness of implementing risk-based audit to detect non- compliance of certified public accountants (CPAs) against professional standards and regulations. The research object in this study is Pusat Pembinaan Profesi Keuangan (PPPK), an authorized regulator to provide coaching and supervision of the public accounting profession. This research is motivated by the policy of redesigning the function of coaching and supervising the finance professions. One approach focuses on preparing CPAs risk profiles, which then become the basis for determining risk-based supervision patterns. In addition, there is an imbalance between the number of CPAs supervised and the number of resources owned by the regulator, so an effective supervision strategy is required through the risk-based audit approach. The research method used in this research is a descriptive qualitative method through semi- structured interviews, document analysis, and literature study. The results showed that the implementation of risk-based audit in PPPK was in line with current guidelines and regulations. The use of risk-based audit is effective in supporting PPPK to become more focus in detecting CPAs non-compliance against professional standards and regulations. However, in the implementation process, there are still issues related to the variables used to calculate the CPAs risk level, where qualitative information is an important factor in determining the selected inspection object. PPPK needs to improve the guidelines for preparing CPAs risk profiles so that the risk-based supervision function becomes more effective
Peran Third Party Assurance, CSR dan Kinerja Keuangan: Financial Leverage sebagai Efek Moderasi
Get PDFThe study aims to examine the mediating effect of third party assurance (TPA) and the moderating effect of financial leverage in corporate social responsibility (CSR) on the relationship between financial performance in the manufacturing industry in Indonesia. The research was conducted on manufacturing companies listed on the IDX in 2018-2020. The analytical method used is panel data regression analysis method and moderation regression model. The results of the study show that CSR has a positive effect on financial performance. TPA has a negative effect on financial performance and does not mediate the relationship between CSR and financial performance. Financial leverage is not significant with financial performance, but moderates the relationship between CSR and financial performance in pure moderation. Then, financial leverage is not significant with TPA, but it can moderate the relationship between CSR and TPA in pure moderation
Pengaruh Pengungkapan Media Terhadap Nilai Perusahaan Saat Pandemi Covid-19 Pada Perusahaan Retail dan Grosir yang Terdaftar di Bursa Efek Indonesia
Get PDFThe purpose of this study was to see the positive and negative effects of Media Disclosure on firm value in retail and wholesale companies in Indonesia. The media is very influential on the value of a company, where investors can find out the condition of the company not only through internal information, investors also get information from external parties through news in print and electronic media. The population of this study were 70 retail and wholesale companies listed on the Indonesian stock exchange. 21 companies became the research sample during 2019 and 2020 using purposive sampling. Methods of data analysis using multiple linear regression. The results of the study show that positive media disclosure has no significant effect, while negative media disclosure has a significant effect on firm value. If there is positive disclosure by the media about the company, the effect is very small on the value of the company. This is because investors' trust in positive disclosures is still questionable about its validity and investors believe that positive disclosures by the mass media need to be examined again. The results of the study show that management plays an important role in managing information in online media that is easily accessible to the public. Management's accuracy in responding to developing issues, especially negative company issues
Hubungan Kekuasaan Otoritas, Persepsi Keadilan, Kepercayaan Publik, dan Kebijakan Tarif Pajak terhadap Kepatuhan Wajib Pajak pada Badan Pendapatan Daerah Kabupaten Bulungan
Get PDFThis study aims to analyze relationship between power and authority, perception of fairness, public trust, and tax rate policies on taxpayer compliance at the Regional Revenue Agency of Bulungan Regency. The method applied to conduct this research is a quantitative approach method using primary data and secondary data. In this study, the population is taxpayers who have registered and have a 2021 Regional Taxpayer Identification Number (NPWD) of 33,164 taxpayers. The sampling technique in this study was simple random sampling. By using the Slovin formula, the sample obtained is 395 respondents. In this study, data collection techniques were used which included questionnaires, literature studies, and interviews. The data analysis technique used is classical assumption testing and multiple linear regression analysis. The results obtained show that partially there is no significant influence of the tax authorities and tax rate policies on taxpayer compliance. Meanwhile, the variable perception of justice and public trust has a positive and significant relationship to taxpayer compliance. Furthermore, it simultaneously shows that there is a strong relationship between the power of the tax authorities, perceptions of fairness, public trust and tax rate policies on taxpayer compliance at Bapenda Bulungan Regency