ACCRUALS (Accounting Research Journal of Sutaatmadja)
Not a member yet
604 research outputs found
Sort by
PROFIT GROWTH REVIEW FROM THE FINANCIAL PERFORMANCE ANALYSIS AND INFLATION RATE WITH CORPORATE SOCIAL RESPONSIBILITY AS A MODERATION: Profit Growth Review From The Financial Performance Analysis And Inflation Rate With Corporate Social Responsibility As A Moderation
No full textProfit growth is one of indicators used by stakeholders to know the company’s financial performance. The high-profit growth represents that financial performance is well. Addition to internal conditions, profit growth also influenced by external conditions, such as inflation rate. The emergence of the obligation to disclose Sustainability Reporting including Corporate Social Responsibility affects financial performance and profit growth. This research intended to analyse the influence of financial performance and inflation rate on profit growth moderated by Corporate Social Responsibility disclosure. Financial performance was measured by using Net Provit Margin, Return On Equity, Quick Ratio, and Debt to Equity Ratio.
The population is manufacture companies listed on the Indonesia Stock Exchange during the period from 2017-2019. A total sample of 101 companies obtained for 3 years is resulted in 303 samples by using purposive sampling as the research method. The data analysis technique used moderating regression analysis with SPSS.
The research showed that Quick Ratio has a negative effect on profit growth while Debt to Equity Ratio has a positive effect on profit growth, whereas Net Provit Margin and Return On Equity did not. Therefore, the result of moderating analysis saw that Corporate Social Responsibility could moderate the effect of Quick Ratio and Debt to Equity Ratio on profit growth, but it could not moderate the effect of Net Provit Margin and Debt to Equity Ratio to profit growth
EFFECT OF LEVERAGE, PROFITABILITY, INTENSITY OF FIXED ASSETS, INVENTORY INTENSITY AND INDEPENDENT COMMISSIONER ON TAX AGGRESSIVENESS (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the Period 2015 – 2019)
Get PDFThis study aims to examine whether there is a relationship between Leverage, Provitability, Fixed Asset Intensity, Inventory Intensity and Independent Commissioner on Tax Aggressiveness.
This research was conducted by examining the annual reports of manufacturing companies listed on the Indonesian stock exchange for the period 2015 – 2019. The research method used in this study is a causal associative quantitative study. Hypothesis testing using the Econometric Views (E-Views) application
The results show that leverage, fixed asset intensity, inventory intensity and independent commissioners have a positive effect on tax aggressiveness, while profitability has a negative effect on tax aggressiveness
THE INFLUENCE OF TAX INCENTIVES, TAXPAYER AWARENESS AND TAX SERVICE QUALITY ON UMKM TAXPAYER COMPLIANCE DURING THE PANDEMIC (Case Study on SME Taxpayers in the Subang Region)
Get PDFThis study aims to determine the effect of tax incentives, taxpayer awareness and quality of tax services on MSME taxpayer compliance during the pandemic in the Subang area.
This study uses quantitative methods. The data source of this research is the primary data source. Types of primary data using a questionnaire. This questionnaire was given to MSME taxpayers in the Subang area. Based on the sampling method, it uses quota sampling with a total of 102 respondents.
The results show that tax incentives have no effect on taxpayer compliance, taxpayer awareness affects taxpayer compliance, tax service quality affects taxpayer compliance, tax incentives, taxpayer awareness, tax service quality affects taxpayer compliance
FORMING HALAL TO BRAND? FACTORS AFFECTING CONSUMER'S INTENTION TO BUY HALAL BRANDS
Get PDFAround the world, many consumers (e.g. Muslim consumers) look for halal brands. The benefits of halal products affect consumer attitudes and behavior in terms of intention to buy halal products and willingness to pay for halal products (Azizi and Chok, 2013). The purpose of this study is to see the factors that influence consumer intention to buy halal brands. It was carried out by determining the branding instrument (brand image, perceived brand quality, brand satisfaction, brand loyalty, and brand loyalty) on the research questionnaire to explain the purchasing behavior of halal brands. Novelty: Indonesia and Malaysia are countries which are potential for not only halal food market, but also as a producer. However, the opportunity as a producer has not been fully utilized. Research Methods: This research used explanatory survey method, data were collected by means of an online questionnaire from sample of 52 respondents consisting of 47 Indonesian respondents (Bandung, Subang, Jakarta, Cianjur, Semarang, Yogyakarta and Majalengka Regent) and 5 Malaysian respondents (students of KUIS, Selangor) and analyzed using SPSS 22. Finding/Results: The research shows that brand image, brand perceived quality, brand satisfaction, brand trust, and brand loyalty have positive effect on brand purchase intention
SHARIA COMPLIANCE : CONSUMER PERSPECTIVE IN E-COMMERCE PRACTICES
Get PDFThis research is backed by the rapid development of technology that makes it easier for people to do buying and selling activities. People can easily choose goods and transact only with smartphones that are connected to the Internet. But from the facilities offered, online trading is not separated from violations that are not in accordance with the principles of the rulings in Islam such as fraud, inconsistency of goods, inconsistency of the receipt of goods, and Mismatch between price and quality. The purpose of this study is to know and describe the implementation of sharia compliance in the perspective of consumers among students of the University of Indonesia education. As for the method used in this research is quantitative descriptive, the population is a student of Indonesian University of Education, research using sample 100 respondents representing every faculty in the university Indonesian education, with sampling techniques in a non-probabillity sampling manner. Based on the research done, it is known that consumer understanding among UPI students belongs to the good category, judging by the online buying and selling literature with the pillars and the terms of buying and selling greetings. This research has important implications for online buying and selling people, because Islam has arranged all human activities and online buying and selling including them. So, in practice online buying and selling is not only profit for the seller and ease of transaction for both parties, but also to get the blessing and reward of buying and selling activities in accordance with the principles of Islamic rules
BUSINESS PERFORMANCE OF MUSLIM ENTREPRENEURS: MASLAHAH SCORECARD PERSPECTIVE
Get PDFThis research is based on some of scientists who mention that religious values can’t determine performance and in general and Muslims generally has low achievement. This research aims to find out the big picture of business performance of Muslims entrepreneurs, indicator that influences business performance of Muslims entrepreneurs the most and also the difference between business performance of overseas Muslims entrepreneurs and local Muslims entrepreneurs. The population of this research are Minangkabau Muslim entrepreneurs and Local Muslim entrepreneurs in Cirebon. Sampling technique that is used in this research is purposive sampling - quota sampling with total sample of 60 Muslim entrepreneurs that are divided into 3 areas; fotocopy/office stationery, fashion and culinary. Method that is used in this research is descriptive with a quantitative approach. Data analysis techniques that is used in this research are measuring tools Maslahah ScoreCard. The result of this research shows that these two ethnic have carried out business performances which have matched with the syariah with enough performance score in both process performance and results performance. Minangkabau muslim entrepreneurs have process performance 0,679 and 0,663 for the local muslim entrepreneurs. While in performance results, both get a performance score of 1 or have implemented benefits of all sizes. Although the performance results get full value in the implementation, but the achievement of every targets of Minangkabau Muslim entrepreneurs and local entrepreneurs in Cirebon City is still not optimal
PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONALISME AUDITOR INTERNAL TERHADAP KUALITAS AUDIT DI JAWA BARAT
Get PDFLaporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal. Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat
pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
FACTORS AFFECTING TRANSFER PRICING AGGRESSIVENESS IN INDONESIAN MULTINATIONAL COMPANY
Get PDFTransfer pricing has been cited as the most crucial tax avoidance issue in multinational company. Transfer pricing is defined as the price to buy or sell goods and services between related parties. This kind of transaction may be conducted by a person or an entity that has special relationship with the company which might against the arm’s length principle. As many issues have been arisen regarding tax avoidance through transfer pricing practices, this study wants to examine the major determinants of transfer pricing aggressiveness in multinational company listed on Indonesia Stock Exchange for year 2013-2017. Sampling method used in this study is purposive sampling. Based on hand-collected sample of 120 publicly-listed Indonesian multinational company, through multiple regression analysis, the result shows that tax expense does not affect multinational company’s aggressiveness to do transfer pricing, while exchange rate, share ownership, leverage and firm size affect multinational company’s aggressiveness to do transfer pricing