JRAB: Jurnal Riset Akuntansi & Bisnis
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Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak
No full textThis research aims to test the influence of service, consultation and supervision by the Account Representative on taxpayer compliance The results of regression tests found that partially the service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance, simultaneously service variables, consultation and supervision by the Account Representative have a significant effect on taxpayer compliance. Furthermore, obtained a correlation coefficient (R) value of 0.587 and an Adjusted R Square value of 0.325 indicates that service, consultation and supervision by the Account Representative has an influence on taxpayer compliance of 32.5% and the remaining 67.5% is explained by other factors not included in the study
Analysis Of Factors Affecting Audit Delay
Full text linkABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 2.76) and the significance value is smaller than the ? = 0.05 (0.026 0.05)
Pengaruh Free Cash Flow Terhadap Nilai Perusahaan
Full text linkThis study aims to examine the effect of free cash flow on firm value in basic industrial and chemical sector companies listed on the Indonesian stock exchange from 2016 to 2018. Sampling using the purposive sampling method, obtained 22 sample companies with a total observation of 66 units of analysis. Secondary data collection method with documentation study technique in the form of annual financial reports which are published on the website www.idx.co.id. The data analysis method in this study is simple linear regression where the results show that free cash flow has a positive and significant effect on firm value
Efektivitas Pemungutan Pajak Hiburan pada Badan Pengelola Pajak Dan Retribusi
No full textThe identification of problems in this study is the lack of compliance of taxpayers in carrying out their virgin obligations in the Binjai City Tax and Levy Management Agency, as well as the lack of quality of tax apparatus in tax collection in the Binjai City Tax and Levy Management Agency. The purpose of this study is to analyze taxpayer compliance and the quality of the tax apparatus, especially entertainment taxes on the Binjai City Tax and Levy Management Agency. The method that the author uses is a descriptive analysis method, where descriptive analysis is a method that seeks to collect data that corresponds to the actual circumstances, presenting and analyzing it so as to provide information in making all decisions. Based on the results of the research, it can be concluded that the collection of entertainment taxes on the Binjai City Tax and Levy Management Agency has not been quite good. This can be seen from the compliance of taxpayers in carrying out their virgin obligations and the quality of the tax apparatus that is not good enough. This can be seen from the low number of taxpayers who report tax returns, especially entertainment taxes
Pelayanan Perpajakan, Dan Sosialisasi Perpajakan, Terhadap Kepatuhan Wajib Pajak
Full text linkThe purpose of this study was to analyze the effect of knowledge of tax regulations, tax services, and tax socialization on taxpayer compliance with sanctions as a moderating variable at the Balige Primary Tax Office. This type of research is causality. The population in this study were individual taxpayers registered at the Balige Primary Tax Office. The sampling method used in this study was nonproability sampling, namely incidental sampling. The type of data used in this study is primary data. The analytical method used is multiple linear regression analysis and interaction test. The results of this study indicate that the knowledge of tax regulations, tax services, and tax socialization simultaneously has a significant effect on taxpayer compliance. Knowledge of tax regulations has a positive and significant effect on taxpayer compliance. Tax services have a positive and significant effect on taxpayer compliance. Tax socialization has a negative effect on taxpayer complianc
Pengaruh Sistem Informasi Akuntansi, Pengawasan Internal Dan Key Performance Indicators (KPI) Terhadap Kinerja Pegawai Dengan Motivasi Bekerja Sebagai Variabel Moderating Di Perum Perumnas Regional I Medan
Full text linkThe purpose of this study was to analyze the effect of Accounting Information Systems, Internal Controls and Key Performance Indicators on employee performance with work motivation as a moderating variable at Perum Perumnas Regional I Medan. The research approach carried out in this study used an associative approach. The population in this study were 78 permanent employees, consisting of the Accounting Section, Production Section, Land Affairs Section, Funding Section, Marketing Section, General Section and Human Resources Section. The results of this study prove that accounting information systems affect employee performance at Perum Perumnas Regional I Medan, internal control affects employee performance at Perum Perumnas Regional I Medan and key performance indicators affect employee performance at Perum Perumnas Regional I Medan. Motivation to work as a moderating variable can moderate the effect of accounting information systems on employee performance at Perum Perumnas Regional I Medan, motivation to work as a moderating variable can moderate the effect of internal control on employee performance at Perum Perumnas Regional I Medan and work motivation as a moderating variable can moderate the effect of key performance indicators on employee performance at Perum Perumnas Regional I Meda
Analisis Financial Distress, Audit Delay Dan Opini Audit Terhadap Voluntary Auditor Switching Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
Full text linkAuditor switch can be implemented mandatory and voluntary. The phenomenon of the voluntary auditor switch is an interesting thing to study. This study aims to analyze the determinants of financial distress, audit delay and auditor opinion on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. This study used secondary data from 31 research samples that were determined purposively. The data is interpreted descriptively and then analyzed using logistic regression with the help of SPSS 23 software. The results of the analysis show that all independent variables do not have a significant effect on voluntary auditor switches in companies listed on the Indonesia Stock Exchange. The influence of these variables is the same, both as a whole and partially on the voluntary auditor switch.
Analisis Determinan Dividen Kas Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bei
No full textPenelitian ini bertujuan untuk mengetahui pengaruh laba bersih dan arus kas operasi terhadap dividen kas pada perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesi tahun 2015 2019. Penelitian ini merupakan jenis penelitian asosiatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 6 perusahaan sub sektor otomotif dan komponen yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 30 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi dengan sumber data menggunakan data sekunder yang diambil melalui situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan alat bantu software SPSS 26. Hasil penelitian ini menunjukkan bahwa laba bersih berpengaruh signifikan terhadap dividen kas. Arus kas operasi tidak berpengaruh signifikan terhadap dividen kas. Kemudian terdapat pengaruh laba bersih dan arus kas operasi terhadap dividen kas secara simulta
Faktor-Faktor Yang Mempengaruhi Non Performing Financing Bank Umum Syariah Di Indonesia
Full text linkThis research aims to determine the effect of the type of financing, inflation and the Bi rate on Non-Performing Financing in Islamic commercial banks in Indonesia. In this study used a Quantitative approach. The population in this study is all sharia public banks in Indonesia. The eligible samples in the study were 14 companies. The results of this study show that partially this type of financing has a significant negative effect on non-performing financing at Sharia Commercial Bank in Indonesia while inflation and Bi rate negatively affect non performing financing at Sharia Commercial Bank in Indonesia. Simultaneously the type of inflation financing and Bi rate has a significant effect on non performing financing at Sharia Commercial Bank in Indonesia which is 31.4% while the remaining 68.6% is explained by other variables outside this study
Pengaruh Current Ratio Debt Equity Ratio dan Total Asset Turnover terhadap Return On Asset yang Terdaftar di Bursa Efek Indonesia
No full textPenelitian ini bertujuan untuk: (1) mengetahui apakah ada pengaruh Current Ratio (CR) terhadap Return On Asset (ROA), (2) mengetahui apakah ada pengaruh Debt Equity Ratio (DER) terhadap Return On Asset (ROA), (3) mengetahui apakah ada pengaruh Total Asset Turnover (TATO) terhadap Return On Asset (ROA), (4) mengetahui apakah ada pengaruh Current Ratio (CR), Debt Equity Ratio (DER) dan Total Asset Turnover (TATO) secara simultan terhadap Return On Asset (ROA) Pendekatan yang dilakukan adalah pendekatan asosiatif. Populasi dalam penelitian ini adalah Perusahaan Sub Sektor Advertising, Printing, and Media yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diambil menggunakan metode purposive sampling, sehingga diperoleh 7 perusahaan sebagai sampel. Dan menggunakan metode analisis regresi linier berganda, uji asumsi klasik, uji t (uji parsial), uji f (uji simultan) dan koefisien determinasi bantuan software SPSS (Statistical Product and Service Solutions