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Faktor–Faktor yang Mempengaruhi Timeliness Financial Reporting (Studi Empiris Perusahaan Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019–2021)
Full text linkPenelitian ini bertujuan untuk menguji komisaris independen, kepemilikan manajerial, komite audit, umur perusahaan, dan earnings management terhadap timeliness financial reporting. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2021. Jumlah perusahaan yang menjadi sampel adalah 61 perusahaan selama 3 tahun, total sampel pada penelitian ini adalah 174 sampel dengan 9 data outlier. Metode penelitian ini menggunakan purposive sampling dan pengujian hipotesis menggunakan analisis regresi logistik dengan bantuan Software SPSS 26. 2Hasil penelitian ini menunjukkan bahwa umur perusahaan dan earnings management berpengaruh terhadap timeliness financial reporting. Sedangkan komisaris independen, kepemilikan manajerial, dan komite audit tidak berpengaruh terhadap timeliness financial reporting
IMPLEMENTASI TEKNOLOGI BLOCKCHAIN DALAM BIDANG AKUNTANSI DAN SUPPLY CHAIN MANAGEMENT : STUDI LITERATUR
Full text linkThis paper provides a literature review on recent research concerning blockchain-based accounting and supply chain management, with a particular focus on Indonesia as a developing country where blockchain technology is gaining prominence for scholarly investigation. The study examines the characteristics and architecture configurations of blockchain to ascertain suitable implementation approaches in various domains, including accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, endogenous risks in supply chain management are identified to glean insights for future supply chain implementations. Additionally, a case study analysis is presented, drawing on a manufacturing industry supply chain management scenario to offer a deeper understanding of blockchain technology\u27s implementation. Through this research, it is expected that awareness and understanding of the potential of blockchain technology in optimizing accounting and supply chain management in Indonesia can be enhanced.
ANALISIS KINERJA KEUANGAN PT BANK SYARIAH INDONESIA TBK PERIODE 2020-2022
Full text linkThis research aims to analyze the financial performance of Bank Syariah Indonesia for the 2020–2022 period. The sample in the research is the annual financial report of PT Bank Syariah Indonesia Tbk regarding financial position, profit and loss, and cash flow reports. The sampling technique uses non-probability-purposive sampling. The research method used in this study is descriptive with a quantitative approach. The data analysis technique used is financial ratio analysis, including liquidity, solvency, and profitability ratios. The results of this research show that the bank\u27s financial performance in terms of liquidity ratios seen from the Cash Asset indicator is in a very healthy condition, but the Loan to Deposit Ratio is in an unhealthy condition because it does not reach the industry standards set by Bank Indonesia. The solvency ratio seen from the capital adequacy ratio indicator is in a very healthy condition. The financial performance of Bank Syariah Indonesia is assessed using the profitability ratio seen from the Return on Assets indicator, which is in a very healthy condition. Judging from the Return on Equity indicator in the 2020 period, it is in a healthy condition, while in the 2021–2022 period, it is in an unhealthy condition
PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN
Full text linkThis study aims to determine the effect of Profitability, Liquidity and Leverage on Company Value in mining companies listed on the Indonesia Stock Exchange in 2018- 2022. The variables tested in this study consisted of profitability which was proxied by Return On Equity (ROE), Liquidity proxied by Current Ratio (CR), and Leverage proxied by Debt to Equity Ratio (DER) as independent variables and Company Value which was proxied by Price to Book Value (PBV) as the dependent variable. The sampling technique used in this study was purposive sampling and obtained a sample of 60 data from 12 mining companies listed on the Indonesia Stock Exchange in the period 2018-2022 that met certain criteria. In this study the data analysis technique used is panel data regression analysis with the help of statistical software Eviews version 9. The results of this research show that profitability has a positive and significant effect on firm value, liquidity has a negative but not significant effect on firm value, leverage has an effect negative but not significant to Company Value and Profitability, Liquidity and Leverage together have a simultaneous and significant effect on Company Value
PERENCANAAN PAJAK DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI PEMODERASI
Full text linkThis research aims to examine the influence of tax planning, environmental, social, and governance (ESG), on earnings management with profitability as moderation. This is quantitative research using secondary data from financial statements and sustainability reports. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The sample is selected using purposive sampling method, resulting in 65 data as samples. This study uses multiple linear regression analysis as a hypothesis test using IBM SPSS 29.The results of this research indicate that tax planning has not significant effect on earnings management. Conversely, environmental, social, and governance (ESG) and profitability has a negative and significant effect on earnings management. The results of this research show that profitability can moderate the effect of tax planning on earnings management but profitability can not moderate the effect of environmental, social and governance on earnings management.
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023
Full text linkMeningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit
Pengaruh Intellectual Capital dan Komposisi Dewan Komisaris Independen terhadap Nilai Perusahaan
Full text linkThis study aims to examine the influence of intellectual capital and the composition of independent commissioners on the firm value. Intellectual capital is measured through the components of human capital, structural capital, and capital employed, while the composition of independent commissioners is measured based on the proportion of independent board members to the total number of board members. Firm value is measured using the Tobin\u27s Q ratio. This study uses secondary data obtained from the annual reports of companies for the period 2019-2022. The data analysis method used is multiple linear regression. The findings of the study indicate a significant relationship between intellectual capital, board independence, and firm value. Human capital and capital employed exhibited a positive association with firm value, whereas structural capital and the proportion of independent directors on the board displayed a significant negative associatio
PENGARUH KENAIKAN PAJAK PERTAMBAHAN NILAI (PPN) TERHADAP PENDAPATAN WAJIB PAJAK BADAN USAHA DI KOTA METRO
Full text linkOne of the efforts to restore state budget conditions carried out by the government is to increase the rate of value added tax (VAT) to 11% under the Law on Harmonization of Tax Regulations Number 7 of 2021. With this increase in VAT, it will certainly have an impact on increasing costs in the producer sector for later passed on by small and medium enterprises (SMEs) to consumers through rising product prices. With the increase in VAT, it will certainly have an impact on increasing costs in the producer sector, which will then be passed on by micro, small and medium enterprises (MSMEs) to consumers through rising product prices.The purpose of this study is to determine whether there is an effect of an increase in Value Added Tax (VAT) on the income of business entity taxpayers in the Metro City Tax Service Office (KPP). Data analysis used was descriptive statistical test, instrument validity test, instrument reliability test, prerequisite test, simple regression analysis, t test, and the coefficient of determination (R2). The results showed that the increase in the 11% VAT rate had a negative effect on business income in Metro City.Keywords: 11% VAT, business income, SME
PENGARUH KOMPETENSI APARATUR DESA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP NIAT UNTUK MELAKUKAN FRAUD DALAM PENGELOLAAN DANA DESA
Full text linkThe purpose of this study was to determine and analyze the influence of the village apparatus and internal control system on the intention to commit fraud. As well as to find out and analyze whether moral sensitivity moderates the competence of village officials and internal control systems against intentions to commit fraud in the management of village funds. This research is causal (causal research). The population of the study was all village finance officers in Sambas Regency, which were 193 people. Meanwhile, the sampling method is using simple random sampling with sample measurement using the Slovin formula. The selected sample is 130 respondents. From the selected sample, 112 respondents were eligible for data processing. The analysis technique used is analysis of multiple regression. The results showed that the competence of the village apparatus and the internal control system had a positive and significant effect on the intention to commit fraud, which means the better the competence of the village apparatus and the internal control system, the lower the intention to commit fraud.Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kompetensi aparatur desa dan sistem pengendalian internal terhadap niat untuk melakukan fraud. Serta untuk mengatahui dan menganalisis apakah moral sensitivitymenjadi pemoderasi kompetensi aparatur desa dan sistem pengendalian internal terhadap niat untuk melakukan fraud dalam pengelolaan dana desa.Penelitian ini bersifat kausal (causal research). Populasi penelitian adalah seluruh kaur keuangan desa yang di Kabupaten Sambas yaitu sejumlah 193 orang. Adapun, metode pengambilan sampel yaitu menggunakan simple random sampling dengan pengukuran sampel menggunakan rumus slovin. Sampel terpilih sejumlah 130 responden. Dari sampel terpilih data yang layak untuk diolah sejumlah 112 responden. Teknik analisis yang digunakan adalah analisis regresi berganda.Hasil penelitian menunjukan Kompetensi aparatur desa dan sistem pengendalian internal berpengaruh positif dan siginifikan terhadap niat untuk melakukan fraud, yang artinya semakin baik Kompetensi aparatur desa dan sistem pengendalian internal maka akan semakin rendah pula niat untuk melakukan fraud
PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP MOTIVASI KERJA SERTA DAMPAKNYA TERHADAP KINERJA KARYAWAN PADA PT. CITILINK INDONESIA DI TANGERANG PROVINSI BANTEN
Full text linkSumber Daya Manusia (SDM) merupakan faktor sentral dalam suatu organisasi. Apapun bentuk dan tujuannya, suatu organisasi didirikan berdasarkan visi, misi untuk kepentingan bersama, dan dalam pelaksanaan misinya dan di urus oleh manusia. Pada dasarnya banyak faktor yang dapat mempengaruhi kinerja karyawan, barikut faktor – faktor yang bermasalah dapat mempengaruhi kinerja karyawan PT. Citilink Indonesia di Tangerang Provinsi Banten ini diantaranya Pelatihan, Kompetensi, dan Motivasi, Dari beberapa faktor tersebut maka dapat dikatakan banyak faktor yang mempengaruhi kinerja karyawan, Oleh karena itu hendaknya perlu diperhatikan oleh pimpinan sehingga hasil kerja karyawan dapat optimal. Pelatihan dan motivasi kerja terhadap karyawan juga sangat membantu dalam meningkatkan kinerja karyawan tersebut. Metode yang digunakan pada penelitian ini adalah penelitian asosiatif dengan menghubungkan beberapa variabel X dan Ydengan jumlah sampel sebesar 200 karyawan PT. Citilink Indonesia. Peneliti dapat menyimpulkan bahwa berdasarkan analisis data yang dilakukan, ditemukan data bahwa pelatihan, kompetensi yang besar sangat berpengaruh positif yang signifikan terhadap motivasi kerja karyawan PT. Citilink Indonesia di Tangerang, Banten.