Jurnal Akuntansi Keuangan dan Bisnis
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Determinasi Karakteristik Pemerintah Daerah Terhadap Opini BPK
Get PDFThe research objectives were to determine: 1). Effect of government size on BPK opinion 2). The influence of the level of regional dependence on the center on the BPK opinion, 3) The influence of level of prosperity on the BPK opinion, 4) The influence of the level of regional independence on the BPK opinion. The population in this study were districts and cities in Central Java for 2017 to 2019. The samples in this study used purposive sampling and logistic regression analysis methods. The test instrument used in this study used SPSS version 24. Partially, the size of government size has a negative and significant effect on BPK\u27s opinion. The variables of the level of regional dependence on the central government and the level of prosperity have a positive and significant effect on BPK\u27s audit opinion. Meanwhile, the level of regional dependence has a negative and insignificant effect on BPK\u27s opinio
Pengaruh Perencanaan Anggaran, Pencatatan Administrasi, dan Kompetensi Sumber Daya Manusia Terhadap Penyerapan Anggaran (Studi pada OPD Provinsi Riau)
Get PDFAngka realisasi keuangan dan fisik dari APBD Riau masih rendah karena daya serap baru mencapai 68,2% dan fisik 75% dari target yang seharusnya dicapai yaitu minimal 90%. Beberapa variabel yang berbeda telah diuji oleh beberapa peneliti sebelumnya yang berkaitan dengan penyerapan anggaran. Tujuan penelitian ini adalah untuk menguji korelasi 3 (tiga) variabel independen yaitu variable x (perencanaan anggaran, pencatatan administrasi dan kompetensi sumber daya manusia) dengan 1 (satu) variabel dependen yaitu variabel y (penyerapan anggaran) pada OPD Provinsi Riau menggunakan 3 (tiga) hipotesis. Metode yang digunakan dalam penelitian ini adalah metode survey dengan respondennya adalah kepala dinas/badan, bendahara pengeluaran dan kepala bagian di OPD Provinsi Riau. Survey dilakukan selama 52 (lima puluh dua) hari dengan tingkat pertisipasi sebesar 82,72%. Data diolah dan dianalisis menggunakan SPSS versi 25. Data dianalisis untuk menguji hipotesis menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa perencanaan anggaran, pencatatan administrasi, dan kompetensi sumberdaya manusia berpengaruh terhadap penyerapan anggaran
Prior Opinion, Debt Default dan Ukuran Perusahaan Pengaruhnya Terhadap Penerimaan Opini Audit Going Concern
Get PDFGoing concern is an important issue to deal with because it determines how the business will survive. One of the going concern indicators that will be evaluated by stakeholders is the going concern opinion issued by the auditor. The purpose of this study was to examine the effect of Prior Opinion, Debt Default and Company Size on Acceptance of Going Concern Audit Opinions. The sample consists of 80 manufacturing companies listed on the Indonesia Stock Exchange from 2013-2017. Data analysis using logistic regression analysis (logistic regression). The results showed that the prior opinion and company size had an influence on the company\u27s decision makers in conducting going concern audit opinion. This indicates that the auditor considers the company\u27s previous condition to evaluate current going concern problems, because going concern problems are difficult to solve in the short term. Meanwhile, Debt Default has no effect on going concern problems, this has implications for the company to maintain business continuity and auditors to consider the company\u27s previous conditions to issue current audit opinions
Pengaruh Agresivitas Pajak Dan Growth Opportunity Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Moderasi
Get PDFThe value of a company can be influenced by several factors, including internal and external. This study uses internal factors, namely tax aggressiveness and Growth Opportunity, which aims to examine the effect on the value of a company with Corporate Social Responsibility as moderation. This study uses a sample of companies that are members of the National Center for Sustainability Reporting which are listed on the Indonesia Stock Exchange during the period 2014 to 2019.
This type of research is quantitative research which uses secondary data. This study uses purposive sampling in determining the sample so that 60 data are obtained from 10 companies that issue annual reports and sustainability reports. The analysis technique uses multiple regression analysis and moderated regression analysis. In data processing using views 10.
The results show that tax aggressiveness does not affect firm value, while growth opportunity affects firm value negatively. For the moderating variable, it shows that Corporate Social Responsibility cannot moderate the effect of tax aggressiveness on firm value but Corporate Social Responsibility can moderate growth opportunity on firm value
Pengaruh Konservatisme Akuntansi, Derivatif Keuangan, Kepemilikan Asing dan Kepemilikan Publik Terhadap Agresivitas Pajak
Get PDFPajak iaIah sumber penerimaan negara dan iuran terbesar yang harus dibayar oIeh wajib pajak. Namun, pajak dianggap sebagai beban yang membuat pendapatan, perusahaan berkurang, sehingga banyak perusahaan mencari akaI untuk mengurangi pajak meIaIui agresivitas pajak. Agresivitas pajak iaIah upaya yang diIakukan untuk meminimaIkan beban pajak dengan cara yang Iegal (tax avoidance) atau tindakan yang meIawan hukum (tax evasion). PeneIitian ini diIaksanakan untuk menguji pengaruh konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik terhadap agresivitas pajak pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) 2015-2019. PengambiIan sampeI menggunakan teknik purposive sampIing dan terdapat 65 sampeI dari 13 perusahaan dengan periode pengamatan seIama 5 tahun. Metode anaIisis data menggunakan anaIisis regresi data paneI dengan bantuan Eviews11. HasiI peneIitian menunjukkan bahwa konservatisme akuntansi, derivatif keuangan, kepemiIikan asing dan kepemiIikan pubIik sebesar 0,034483 berpengaruh secara simuItan terhadap agresivitas pajak. Konservatisme akuntansi sebesar 0,0080 dan kepemiIikan pubIik sebesar 0,0288 berpengaruh negatif secara parsiaI terhadap agresivitas pajak, derivatif keuangan sebesar 0,8622 dan kepemiIikan asing sebesar 0,6916 tidak berpengaruh secara parsiaI terhadap agresivitas pajak
Pengaruh Indeks Volatilitas, Nilai Tukar dan Pertumbuhan Ekonomi Terhadap Integrasi Pasar Modal ASEAN Dengan Pasar Modal Amerika Serikat
Get PDFThere are many variables which will be influencing capital market integration. Some of those variables are come from external factor, such as Volatility Index (VIX), exchange rate, and economic growth. This study aims to analyze the effect of VIX, exchange rate, and economic growth to the integration of ASEAN capital market and United States capital market. The data was collected from secondary data in the form of VIX quarterly data, exchange rate, economic growth, ASEAN capital market such as Indonesia (JKSE), Singapore (STI), Philippines (PSEi), Thailand (SETi), Malaysia (KLCI), and United States capital market (DJIA) during the first quarter from 2005 to third quarter 2020. Further, the data was analyze by using DCC GARCH method was used to see the dynamic correlation between ASEAN capital market and US capital market. Hence, GARCH method to examine the effect of changes in VIX, exchange rate, and economic growth for ASEAN capital market and US capital market. The result showed a positive dynamic correlation between ASEAN capital market and US capital market, the presence of VIX and exchange rate has significant effect for ASEAN capital market and US capital market, while economic growth only has significant effect to the integration of STI
Going Concern Audit Opinion on Manufacturing Companies in Indonesia
Get PDFGoing concern is important issue to be addressed since it determine how the business will survive. This study is entitled "Going Concern Audit Opinion on Manufacturing Companies in Indonesia. Secondary data in this study are audited financial reports and annual financial reports of manufacturing companies listed on the IDX for the 2013-2017 period. The statistical method used in this study is logistic regression analysis, because in this study the independent variable is a mixture of continuous or metric variables. The results showed that audit tenure had no effect on going concern audit opinion. And the auditor\u27s reputation does not have an influence on the company\u27s decision makers in conducting going concern audit opinion. The debt default also affects going concern audit opinion.
Keywords: Going Concern Audit Opinion, Audit Tenure, Auditor Reputation, Debt Default
STUDI EFISIENSI PASAR MODAL INDONESIA BENTUK SETENGAH KUAT PADA MASA PANDEMI COVID-19 (Perusahaan Transportasi Di Bursa Efek Indonesia Tahun 2019-2020)
No full textThis research aims to determine how the transportation industry in Indonesia fared during the COVID-19 pandemic. Is this segment of the Indonesian capital market semi-efficient during the COVID-19 pandemic? In order to measure the sample size, Purposive Sampling and Market Adjusted Model approaches are used. The data used is abnormal return data for all IATA-listed transportation providers there are 35 firms that will be evaluated on the Indonesia Stock Exchange in the 2019-2020 term. The Abnormal Return, Market Reaction Speed, Normality Test, and Independent Different Test were used to examine the data (Independent Sample T-Test). The findings of this research show that transportation companies listed on the Indonesia Stock Exchange are semi-strongly efficient. Prices were altered by the news of the COVID-19 pandemic with atypical returns that did not last long, allowing the market to achieve a new price equilibrium point. There were also considerable discrepancies in the results of the several abnormal return tests before and after the COVID-19 pandemic.
Keywords: efficient market hypothesis, semi-strong, event study, abnormal retur
Perencanaan Laba Dengan Menggunakan Analisis BEP Pada PT INDRILLCO BAKTI DURI
Get PDFThis study aims to determine the income planning there is an expected level of profit by using Break Even Point (BEP) analysis. This analysis is one of the short-term profit planning which can help company management in knowing how big the company\u27s income level is, so that the company does not experience profit or loss (break even). The type of research used in this research is descriptive research with a quantitative approach, the data sources used are primary and secondary data with data collection techniques, namely direct interviews with sources, namely the company\u27s finance department and using financial data documents of PT Indrillco Bakti Duri. The results showed that after separating fixed and variable costs, the BEP mix was calculated for the three company work over service projects with the result that the unit BEP in project 1 was 1,380.46 service hours, for project 2 1,365.61 service hours, and for project 3 as many as 1,395.31 hours of service. Meanwhile, the rupiah BEP for project 1 is Rp. 2,690,759,325.44, for project 2 it is Rp. 3,228,941,479.76, and for project 3 it is Rp. 2,635,966,977.12.
Keywords: Cost, Revenue, Profit, Break Even Point Analysis, Profit Planning
Aktivitas Luar Negeri Dalam Memoderasi Determinan Penghindaran Pajak
Get PDFPenelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh profitabilitas, financial distress dan good corporate governance terhadap penghindaran pajak dengan aktivitas luar negeri sebagai variabel moderasi. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data sekunder yang diperoleh dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada selama periode 2016-2019 dengan populasi sebanyak 49 perusahaan. Metode analisis yang digunakan adalah SEM PLS dan diolah dengan menggunakan program WarpPls versi 6.0. Penghindaran pajak diukur dengan menggunakan tax shelter, profitabilitas diukur dengan menggunakan ROA dan ROE, financial distress diukur dengan menggunakan Metode Altman Z-Score dan good corporate governance diukur dengan menggunakan kualitas komite audit dan kualitas auditor eksternal. Untuk variabel moderasi aktivitas luar negeri diukur dengan menggunakan sales foreign ratio. Hasil penelitian ini menunjukkan bahwa profitabilitas dan financial distress tidak berpengaruh terhadap penghindaran pajak, sedangkan good corporate governance berpengaruh terhadap penghindaran pajak. Sementara itu, aktivitas luar negeri mampu memoderasi pengaruh good corporate governance terhadap penghindaran pajak, dan aktivitas luar negeri tidak mampu memoderasi pengaruh profitabilitas terhadap penghindaran pajak