18 research outputs found
Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility
No full textManagement of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility . This study aims to determine the influence of leverage and profitability on the disclosure of corporate social responsibility. The company sampled 42 high profile companies selected using purposive sampling techniques. The hypothesis testing process is done using panel regression. Based on the test results found that leverage is insignificant to CSR disclosure, while profitability has a significant positive influence on CSR disclosure. High profile Company is a company that has a high level of sensitivity to the environment. The company\u27s operational activities are high profile potential and directly related to the environment. It is expected that for High Profile Company management in order to maintain and improve the company\u27s performance, the greater the financial performance will increase CSR disclosure.Cara Mengutip:Rivandi, M., Dewi, M. K., & Meirina, E. (2021). Pengaruh Leverage dan Profitabilitas Terhadap Pengungkapan Corporate Social Responsibility. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.14249
PERANAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK PADA BANK KONVENSIONAL
Full text linkThe purpose of the research the author did was to determine the effect of CSR on the tax avaidance. Objects in this study on conventional banks. The amount of data in this study is as much as 5 years 2016-2020. The Data in this research is sourced from secondary data obtained from the annual report, the financial statements of the conventional banks. Based on the results of the study, the variable observed. It can be concluded that CSR negatively affect the tax avoidance. Further research should increase the sample and the addition of the period to develop the research. And discuss the complete aspects of CSR, to further develop the indicators in addition to used in this study
PENGARUH PERTIMBANGAN PASAR KERJA TERHADAP PEMILIHAN KARIR SEBAGAI AKUNTAN BAGI MAHASISWA AKUNTANSI
No full textThis research is included in quantitative research. The population used in this study were S1 students of the Accounting Study Program at Bung Hatta University and the College of Economics "Finance, Banking and Development" (STIE-KBP) Padang. The method of determining the number of samples in this study uses a purposive sampling technique. The test used is a simple linear regression with the independent variable of labor market considerations towards career selection as an accountant for accounting students. Based on the results of this study it can be concluded that labor market considerations have a significant effect on career selection as an accountant for accounting students. The application used is SPSS version 2
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM DAN DANA ALOKASI KHUSUS TERHADAP PENGALOKASIAN ANGGARAN BELANJA MODAL DI PEMERINTAHAN PROVINSI SUMATERA BARAT
No full textThis
study aims to determine the effect of
Local Revenue, General Allocation Fund and Special Allocation Fund to
the allocation of capital expenditures partially and simultaneously to local
governments in 19 districts / cities of West Sumatera Province during the
period of five years from 2014 until 2018. Method the research used the
description method using secondary data obtained from the Regional Finance
Agency of West Sumatera Province for budget Realization Report (LRA). Data
collection method used is documentation and library study with quantitative
approach. The analysis of this research is multiple linear regression analysis
using SPSS 18 program to test the influence of Local Revenue, General Allocation Fund and Special
Allocation Fund to simultaneously capital expenditures allocation (F test) and
partially (t test). The result of research shows that partially local revenue,
general allocation fund and special allocation fund has significant effect to
the allocation of capital expenditure budget.
Simultaneously local revenue, general allocation fund and special
allocation fund together effect the allocation of capital ekspenditure budget.
For the local governments are expected incrase local revenue components so local
revenue can be increased so that allocation for capital expenditure can be
added</i
PENGARUH DAYA TARIK WISATA, FASILITAS DAN AKSESIBILITAS TERHADAP KEPUTUSAN BERKUNJUNG DI OBJEK WISATA PANTAI AIR MANIS KOTA PADANG
Full text linkThe purpose of this study was to examine the effect of tourist attraction, facilities and accessibility on the decision to visit the Air Manis Beach Tourism Object in Padang City. Sampling was done by simple random sampling method, the sample in this study were 99 visitors of the city of Padang sweet water beach. The type of data in this study is cross sectional. The data collection technique in this study is the technique of collecting questionnaire methods. The application used to process data in the study was SPSS version 25. The results showed that tourist attraction had a positive influence on visiting decisions, facilities had a positive effect on visiting decisions and accessibility had a positive effect on visiting decisions at Air Manis Beach Tourism Object in Padang. This is evidenced by the results of the t test with a significance level of less than 0,05. For further research, add the number of variables and the amount of data so that the data is
more accurate
Pengaruh Leverage dan Ukuran Perusahaan terhadap Integritas Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek
Full text linkTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh dan ukuran perusahaan terhadap ketepatan pengumuman moneter pada organisasi pertanahan dan properti yang tercatat di Perdagangan Efek Indonesia pada tahun 2020-2022. Pemeriksaan ini menggunakan rencana eksplorasi kooperatif dan kuantitatif. Populasi pemeriksaan adalah 78 organisasi properti dan pertanahan yang tercatat di BEI. Purposive sampling digunakan dalam penelitian ini, dengan laporan keuangan perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia sebagai jenis dan jumlah sampel yang berjumlah 213 titik data. Dokumentasi merupakan strategi yang digunakan untuk mendapatkan informasi. Dalam penelusuran ini, situs otoritas Perdagangan Efek Indonesia menjadi sumber informasinya. Hal ini dapat diperoleh secara online melalui situs otoritas IDX, idx.com, dengan mengunduh informasi pengaruh dan ukuran perusahaan dari situs tersebut. Penemuan eksplorasi mempunyai tujuan sebagai berikut: (1) Penemuan eksplorasi menunjukkan bahwa pada perusahaan properti dan pertanahan yang tercatat di BEI pada tahun 2020-2022 mempengaruhi kelayakan laporan keuangan. Temuan penelitian menunjukkan bahwa perincian keuangan pada perusahaan pertanahan dan properti yang tercatat di BEI sangat dipengaruhi oleh ukuran perusahaan pada tahun 2020-2022
PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN DI BANK NAGARI SUMATERA BARAT
No full textThis
study aims to find out the effect of intellectual capital on financial
performance in Bank Nagari, West Sumatra. The object of this study is Bank
Nagari, West Sumatra. The amount of research data in this study is as many as
30, starting from 2015-2018. Data from this study are sourced from secondary
data obtained from Bank Nagari, West Sumatra. Data analysis used multiple
linear regression analysis. Based on the results of the study not all
intellectual capital variables that have a positive effect are seen from the results
of the t-test but, together intellectual variables have a positive influence on
financial performance seen from the results of the F Test and the significance
level is smaller than 0.05. for further research it is expected to add research
variables and the amount of data so that research is more accurate.</p
Pengaruh Dewan Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Risiko Perusahaan Food And Beverage Di BEI
Full text linkRisk disclosure is a type of risk that companies use in presenting risk information that comes in operating business activities in the financial statements for one period. The company must present risk information and disclose it clearly and accurately.This study aims to test the independent board of commissioners, company size and profitability on corporate risk disclosures in the food and beverage sector on the IDX. This study uses a sample in the food and beverage sector on the IDX in 2019-2021. Based on positive sampling, the number of food and beverage companies used in this study were 12 companies. Hypothesis testing uses panel data regression using the E Views 8.0 program. The results of this study indicate that the independent board of commissioners has a significant negative effect on risk disclosure, firm size has no effect on risk disclosure and profitability has no effect on risk disclosure.Pengungkapan risiko merupakan suatu jenis risiko yang dimanfaatkan perusahaan dalam menyajikan suatu informasi risiko yang datang dalam mengoperasikan aktivitas bisnis perusahaan dalam laporan keuangan satu periode. Perusahaan wajib menyajikan suatu informasi risiko serta dalam pengungkapannya secara jelas dan akurat. Penilitian ini bertujuan untuk menguji dewan komisaris independen, ukuran perusahaan dan profitabilitas terhadap pengungkapan risiko perusahaan pada sektor food and beverage di BEI. Penelitian ini menggunakan sampel pada sektor food and beverage di BEI tahun 2019-2021. Berdasarkan porpusive sampling, jumlah perusahaan food and beverage yang digunakan dalam penelitian ini adalah sebanyak 12 perusahaan. Pengujian hipotesis menggunakan regresi data panel dengan menggunakan program E Views 8.0. hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh negatif signifikan terhadap pengungkapan risiko, ukuran perusahaan tidak berpengaruh terhadap pengungkapan risiko dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko
HUBUNGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN TERHADAP PENGENDALIAN STOK DI PT. KARYA SEMANGAT MANDIRI
No full textThis research was conducted with the aim
of examining the relationship between the 2 variables used, namely the
inventory accounting information system varibale (X) and the stock control
variable (Y). This research was conducted at PT. Karya Semangat Mandiri with 25
respondents in which the respondent is an employee of the company. Statistical
testing was carried out with the SPSS version 23 statistical program. Based on
the results of the research conducted, it uses a non-parametric test with the
Spearman rank method, where the results of the test show a coefficient value of
0.822, the results are in a very strong category with a significant value of
0.00 where the results are small from 0.05. The researcher can conclude that
the inventory accounting information system variable with the stock control
variable has a very strong and significant relationship.</p
PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL
No full textThis study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.Penelitian ini bertujuan untuk menganalisis pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan deterrence factor dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.</p
