18 research outputs found
Pengaruh kepemilikan institusional, kepemilikan publik dan profitabilitas terhadap penghindaran pajak dengan manajemen laba sebagai variabel intervening
No full textThe purpose of this study was to determine whether there is an effect of institutional ownership, public ownership and profitability variables on tax avoidance with earnings management as the intervening variable..The research approach used in this research is quantitative research with causality type. The sample used was 13 companies during the 6-year study period (2015-2020) or 78 samples. Hypothesis testing using Sobel test (criteria from mediation). Sobel test is used to determine the effect of the mediating variable, namely earnings management. Based on the results of the tests that have been carried out, this study concludes that institutional ownership and public ownership have no effect on earnings management. profitability have an effect on earnings management.However, institutional ownership and profitability have no effect on tax avoidance, public ownership have an effect on tax avoidance. Meanwhile, earnings management is not able to mediate the variables of institutional ownership, public ownership and profitability on tax avoidance
PENGARUH IMPLEMENTASI MEKANISME TATA KELOLA PERUSAHAAN TERHADAP PROFITABILITAS DENGAN KEPEMILIKAN PEMERINTAH SEBAGAI VARIABEL MODERATING PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2019-2022
No full textThis research was written with the aim of determining the size of the board of commissioners, independent commissioners, and audit committee on profitability with government ownership as a moderating variable for state-owned enterprises in 2019-2022. This type of research is a causal study that is cause and effect. The type of data used in this study is quantitative data in the form of data on the size of the board of commissioners, independent commissioners, audit committee, government ownership, and profitability. The data source in this study is financial reports found on the Indonesia Stock Exchange (IDX) for 2019-2022 for a period of 4 years. The population in this study is state-owned enterprises listed on the IDX. The sample in this study is 26 companies. The sampling technique used in this study is non-probability sampling. The results of this study show that the size of the board of commissioners, independent commissioners, and audit committee have a positive effect on profitability. Meanwhile, government ownership successfully moderates (strengthens) the influence of the size of the board of commissioners and independent commissioners on profitability. However, government ownership does not successfully weaken the influence of the audit committee on profitability
The Effect of Tax Planning and Leverage on Firm Value with Firm Size as a Moderating Variable
No full textThis study aims to examine the influence of tax planning and leverage on firm value using firm size as a moderating variable. The model employed in this study is a descriptive quantitative research design using secondary data. The population in this study includes consumer goods sector companies listed on the Indonesia Stock Exchange from 2018-2023. The sample selection process used a purposive sampling method, resulting in 156 observations from 26 companies selected as samples. Hypothesis testing is conducted using a moderation analysis model. The results of the study indicate that tax planning affects firm value and leverage affects firm value. Firm size as a moderating variable is capable of moderating the influence of tax planning and leverage on firm value
Pengaruh Independensi dan Kompetensi Terhadap Kualitas Audit dengan Due Professional Care sebagai Variabel Intervening
No full textKajian ini bermaksud untuk melihat apakah independensi dan kompetensi berpengaruh terhadap kualitas audit dengan due professional care sebagai variabel intervening. Penelitian ini menggunakan 129 auditor yang terdaftar di KAP wilayah Surabaya. Penelitian ini menggunakan teknik judgment sampling serta metode yang digunakan ialah analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa variabel independensi dan kompetensi secara simultan berpengaruh signifikan dan positif terhadap kualitas audit. Secara parsial, variabel independensi dan kompetensi masing-masing berpengaruh terhadap kualitas audit. Penelitian ini juga menunjukan bahwa variabel due professional care secara signifikan mengintervening interaksi antara independensi dan kompetensi auditor terhadap kualitas audit
Ekonomi mikro islam versus konvensional
No full textEkonomi Islam merupakan ilmu yang mempelajari perilaku ekonomi manusia yang perilakunya diatur berdasarkan aturan agama Islam, dan didasari pada tauhid sebagaimana dirangkum dalam rukun iman dan rukun Islam. Barangkali aspek yang paling luas dan kontroversial dalam ekonomi Islam dipandang dari segi implikasinya adalah pelarangan bunga (riba). Oleh karena itu, di dalam buku ini akan dibahas mengenai ekonomi Islam dan konvensional
An Evaluation of Cultural Content in "Bahasa Inggris: When English Rings a Bell" (A Content Analysis of an EFL Textbook for Eight Grade Students in Indonesia)
No full textABSTRACT Lusi Mayangsari. 2018. S891408025. AN EVALUATION OF CULTURAL CONTENT IN “BAHASA INGGRIS: WHEN ENGLISH RINGS A BELL”. (A CONTENT ANALYSIS OF AN EFL TEXTBOOK FOR GRADE EIGHT STUDENTS IN INDONESIA). Thesis. Thesis Supervisor I: Prof. Dr. Joko Nurkamto, M.Pd.; Thesis Supervisor II: Dr. Slamet Supriyadi, M.Pd. Surakarta: English Education Department of Graduate School of Sebelas Maret University. Culture is the important thing that must be learned when ones want to learn language. It is believed that learning language will be successful when the culture is included. This means that both could not be separated. Due to these cases, the student needs a cross cultural understanding to master the intercultural competence. Then, one thing that can be done to learn both language and culture is that by inserting the cultural content in textbooks. This study aims to investigate how culture content was applied in English textbook entitled “Bahasa Inggris: When English Rings a Bell” which is used for 8th grade students. The study explored the cultural dimensions and cultural categories in the textbook. The framework theories from Byram (1997), Cortazzi and Jin (1999), Chao (2011), Moran (2001) and Razi (2012) were used to investigate the cultural content both cultural dimensions and cultural categories. In order to analyze the textbook, descriptive content analysis was used. The findings showed that this textbook has been dominated by products dimensions and source culture. Based on the findings, it is needed to encourage the author, the publishing of textbooks, and the curriculum developers in representing the balance cultural content in Indonesia to support students’ intercultural competence. Keywords: cultural content, intercultural competence, language and culture, textbook evaluation
DASAR PERTIMBANGAN HAKIM PENGADILAN NIAGA DALAM PUTUSAN NOMOR 05/Pdt.Sus-PKPU/2014/PN.Niaga.Smg DAN PUTUSAN MAHKAMAH AGUNG NOMOR 707K/Pdt.Sus-Pailit/2015 MENGENAI PEMENUHAN SYARAT PERDAMAIAN
No full textYessi Mayangsari Putri Marendra, Amelia Sri Kusuma Dewi, SH., MKn., Dr.Reka Dewantara, SH., MH. Fakultas Hukum Universitas Brawijaya Email: [email protected]  ABSTRAK Bermula saat PT. Kusuma Putra Santosa dalam keadaan penundaan kewajiban pembayaran utang berdasarkan putusan Pengadilan Niaga No. 05/Pdt.Sus-PKPU/2014/PN.Niaga.Smg. Terdapat salah satu kreditur separatis yang tidak menyetujui rencana perdamaian. Namun, hakim pengadilan niaga semarang mengambil keputusan menyetujui rencana perdamaian dengan dasar pertimbangan bahwa mayoritas kreditur menyetujui rencana perdamaian melalui hasil pemungutan suara. Hingga PT Bank Negara Indonesia mengajukan upaya hukum tingkat kasasi karena Pertimbangan hukum Pengadilan Niaga dinilai keliru tidak sesuai dengan Pasal 281 Undang-Undang No. 37 Tahun 2004 tentang Undang-Undang Kepailitan dan Penundaan Kewajiban Pembayaran Utang. Putusan Kasasi Mahkamah Agung Nomor 707K/Pdt.Sus-Pailit/2015 bahwa, Pengadilan Niaga pada Pengadilan Negeri Semarang tidak ditemukan kekeliruan dalam penerapan hukum oleh pengadilan niaga. Permohonan kasasi yang diajukan oleh Pemohon PT. Bank Negara Indonesia tersebut harus ditolak. Adanya ketidak sinkronan antara dasar pertimbangan hakim dengan peraturan per-undang-undang an,oleh karena itu meneliti dan menganalisa hal tersebut. Kata Kunci: Dasar Pertimbangan Hakim, Penundaan Kewajiban Pemabayaran Utang, Rencana Perdamaian. ABSTRACT This research started with the case when PT. Kusuma Putra Santosa was in its suspension of debt payment obligation according to the Decision of Commercial Court Number 05/Pdt.Sus-PKPU/2014/PN.Niaga.Smg. During the case, one of the separatist creditors disagreed with reconciliation, while the judges of the commercial court all agreed with the reconciliation simply because this step was agreed by the majority of creditors from voting. Reacting to this, PT. Bank Negara Indonesia decided to propose a petition for appeal, as the bank argued that the consideration made by the commercial court was acceptable and not in line with Article 281 of Law No. 37 of 2004 on Law of Bankruptcy and Suspension of Debt Payment Obligations. Based on the Decision made by Supreme Court Number 707K/Pdt.Sus-Pailit/2015, it was decided that the commercial court correctly implemented the existing legal system, leading to the rejection of appeal proposed by PT. Bank Negara Indonesia. Disharmony between the consideration made by the judges and the legislation serves as the reason why the author analyzed this case. Keywords: basic consideration made by judges, suspension of debt payment obligations, reconciliation.Â
Upgrading nickel content of limonite nickel ore through pelletization, selective reduction and magnetic separation
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