Jurnal Akuntansi Keuangan dan Bisnis
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Karakteristik Perusahaan Terhadap Penghindaran Pajak Perusahaan Manufaktur
Get PDFTujuan penelitian adalah menguji pengaruh karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan terhadap penghindaran pajak perusahaan manufaktur pada BEI Periode 2020-2022. Data yang diperoleh pada penelitian ini dikumpulkan dengan teknik purposive sampling method yang berhasil memperoleh 288 perusahaan. Analisis data dengan analisis regresi linier berganda menggunakan SPSS. Hasil penelitian ini yaitu karakteristik Perusahaan yang meliputi return on asset, leverage, asset tetap, dan pertumbuhan penjualan berpengaruh baik secara parsial maupun simultan
Analisis Environment, Social, Governance dan Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Pemoderasi Kekuatan CEO
Get PDFThe long-term sustainability of a company really depends on how the company maintains its company value. Companies can increase their value by taking care environmental, social and governance (ESG. An ownership structure that includes managerial ownership and institutional ownership can grow company value. This research is quantitative research which aims to evaluate the components that influence company value. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange in 2020-2022 and publishing ESG score data. The sample in this study consisted of 170 samples selected using purposive sampling technique. The data sources used are annual reports along with company financial reports. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that institutional ownership has a positive impact on company value, while environmental, social, governance and managerial ownership have no impact on company value. The results moderated by CEO power show that the environment, social, governance and ownership structure in terms of institutional ownership and managerial ownership do not have an impact on firm value, indicating that CEO power is not able to strengthen the relationship between environment, social, governance and ownership structure, both institutional ownership and managerial ownership. on company value
Determinasi Keputusan Pembelian Melalui Aplikasi Shopee di Samarinda
Get PDFPenelitian ini bertujuan untuk meneliti pengaruh persepsi harga, promosi, kualitas pelayanan, dan kemudahan penggunaan terhadap keputusan pembelian pengguna Shopee di Samarinda. Sampel terdiri dari 97 pengguna Shopee. Penarikan sampel menggunakan Teknik Purposive Sampling. Hasil analsisis regresi berganda menunjukkan bahwa persepsi harga, kualitas pelayanan, dan kemudahan penggunaan mempengaruhi keputusan pembelian, sementara promosi tidak berpengaruh signifikan. Temuan ini menyoroti pentingnya promosi yang menarik dan relevan untuk mengguna Shopee di Samarinda. Penelitian ini membantu e-commerce dalam mengembangkan strategi periklanan yang efektif untuk mempengaruhi keputusan pembelian pelanggan
Effect of Financial Distress, Leverage, and Company Size on Accounting Conservatism with Profitability as a Moderating Variable
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Penelitian ini menguji hubungan konservatisme akuntansi dengan financial distress, leverage, ukuran perusahaan, dan profitabilitas. Penelitian ini menggunakan metodologi kuantitatif melalui penggunaan alat pengolahan data SmartPLS, pengambilan sampel berdasarkan purposive sampling sehingga terpilih 18 perusahaan, dan kriteria yang telah ditentukan untuk melakukan perhitungan berdasarkan tabulasi data yang diperoleh melalui serangkaian alat pengujian untuk mendukung pengujian hipotesis. Berdasarkan hasil penelitian diperoleh hasil bahwa: 1) financial distress berpengaruh terhadap akuntansi konservatif, 2) leverage berpengaruh terhadap akuntansi konservatif, 3) ukuran perusahaan berpengaruh terhadap akuntansi konservatif, 4) profitabilitas berpengaruh terhadap akuntansi konservatif. konservatisme akuntansi, 5) kesulitan keuangan dimoderasi oleh profitabilitas, 6) leverage dimoderasi oleh profitabilitas,
Kata kunci: Financial Distress, Leverage, Ukuran Perusahaan, Profitabilitas, Konservatisme Akuntans
Does Tuition Fee Impact Student Effort in Higher Education? The Effect of Scholarship Provision
Get PDFThis research examines whether there is an influence of the tuition fees paid by students on students\u27 efforts in academics. This research uses data from Caltex Riau Polytechnic (PCR) students for the period 2017 to 2022. The data is secondary data from the PCR academic system obtained from the PCR Academic, Student Affairs, and Finance sectors. Testing was carried out using the difference in difference (DID) method approach with the help of the Stata 17 application. The results of this study showed that there was a significant difference in students\u27 grades after receiving a scholarship as a reduction in tuition fees. Students who receive scholarships tend to increase their efforts in maintaining grades and improving their college grades. This can be used as input for stakeholders, both campuses and scholarship providers, especially who is entitled to be given a scholarship and when the scholarship should be given
Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015
Get PDFThe research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company\u27s purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas\u27 compliance and be useful in preparation for obtaining ISO 9001: 2015 certification
Financial Distress Prediction Study in Retail Companies : Case Study on Financial Statements on the Indonesia Stock Exchange for the 2017-2021 Period
No full textThe rapid development of payment digitalization and the Covid-19 outbreak that is now hitting has brought changes in consumer interest in shopping using online services, this is due to the convenience and convenience obtained during online shopping, this change has an impact on companies that only provide offline services to sell their products, especially in the financial condition of the company which is feared to experience financial distress. Financial distress is a condition of the company\u27s financial decline accompanied by the company\u27s inability to pay the debts that have matured. This study aims to determine and analyze the risk of financial distress in the company under study.The data used is secondary data in the form of financial statements of PT Matahari Putra Prima Tbk, PT Matahari Department Store Tbk and PT Ramayana Lestari Sentosa Tbk in the 2017-2021 period, which will be processed using three models of financial distress prediction analysis, namely the zmijewski model, the altman model and the springate model. The results obtained can later be used as an early warning system to find out the condition of the company under study and also materials for making decisions for investors and creditors
Pengembangan Kerangka Etika Dewan Direksi: Sebuah Perspektif dari Islam
Get PDFTujuan penelitian ini untuk mengembangkan kerangka etika dewan direksi melalui eksplorasi etika pemipim dari perspektif Islam dan karakter kenabian. Penelitian ini merupakan jenis litertur reviu dengan mendiskusikan studi sebelumnnya tentang etika kerja direksi dan ketertaitannya dengan etika islam. Temuan penelitian ini menunjukkan bahwa terdapat pokok ajaran Islam secara luas dan karakter kenabian khususnya yaitu siddiq, amanah, fatanah, tabliqh, adil, ihsan, dan bijaksana. Karakter yang dimunculkan dapat mengarahkan direktur untuk melakukan semua hal yang menjunjung nilai kebaikan dan berujung pada peningkatan kinerja perusahaan. Penelitian ini merupakan yang pertama membahas dan mengusulkan model konseptual etika dewan direksi di Indonesia. Penelitian ini dapat menjadi bahan pertimbangan bagi pembuat kebijakan di Indonesia
COVID-19 dan Dampaknya terhadap Audit: Perspektif Auditor di Indonesia
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The purpose of this study is to examine the impact of the COVID-19 pandemic on audit quality from the perspective of Indonesian auditors. This study uses a mixed method which is a combination of qualitative and quantitative approaches. The research instruments used were questionnaires and interviews in which this method is a quantitative data collection technique. While the qualitative approach is in the collection of information that is related to the phenomenon of the study that will be studied based on previous studies. There are five aspects of audit quality studied, namely audit fees, client business continuity assessment, audit procedures, audit personnel, auditor remuneration and auditors are asked to express their approval of statements related to audit quality. A total of 107 responses received can be used. The results of this study state that the COVID-19 pandemic has had a significant impact on audit quality in the opinion of Indonesian auditors. So this research contributes to audit conditions based on the perspective of Indonesian auditors during the COVID-19 pandemic
Kinerja ESG: Kontribusi Board Gender Diversity Dan Network
Get PDFEnvironmental, social and governance (ESG) performance has been a hot topic among investors, decision-makers and academics. Factor affecting ESG performance has been largely done but failed to pay attention to the different board governance systems, such as Indonesia’s board governance system. This paper investigates the contribution of the board gender diversity and board network as well as foreign ownership on ESG performance using blue chip stock (LQ-45) listed in the Indonesia Stock exchange. Seventeen companies with five years of data (2013-2017) participated in this study. Multiple regression analysis is employed, and the result shows that gender diversity on the supervisory board negatively impacts environmental and social performance. Second, the board network on the supervisory board has a positive impact on environmental and social performance, and the board network on the management board has a positive impact on social performance. Third, foreign ownership has a positive effect on governance performance. This research has practical implications where if a company plans to improve ESG performance, it must more effectively select a female supervisory board so that its existence positively impacts ESG performance. In addition, ESG performance can also be increased by appointing a supervisory board who have a high social and professional network so that it can have an impact on ESG performance. Finally, ESG performance can also be improved by increasing foreign ownership. This research contributes to social capital, stakeholder, agency, and resources-dependent theory.