JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)

Penerapan ISAK 35 Tentang Penyajian Laporan Keuangan Entitas Berorientasi Non Laba Pada Yayasan Panti Asuhan Yatim Piatu Assalafiyah

Nur Aini Qurrata A’yun — 2024-05-15

Noen-proefit oerganizatioens are oerganizatioens that doe noet have the aim oef making a proefit, but instead foecus oen service and suppoerting noen-coemmercial public interests. Which noen-proefit oerganizatioens include religioeus oerganizatioens, schoeoels, hoespitals, coemmunity oerganizatioens. Financial Accoeunting Standards Noe. 35 (ISAK 35) is an accoeunting standard that is impoertant foer ensuring coensistency in financial repoerting, which coensists oef several financial repoert coempoenents such as the Financial Poesitioen Repoert, Coemprehensive Repoert, Repoert oen Changes in Net Assets, Cash Floew Repoert, and Noetes toe Financial Repoerts. This research was coenducted at the Assalafiyah Oerphanage Foeundatioen with the aim oef finding oeut the foeundatioen's financial repoerts based oen ISAK 35 coencerning the presentatioen oef financial repoerts oef noen-proefit oeriented entities. This research was carried oeut using qualitative field research methoeds with data coellectioen methoeds throeugh interviews, oebservatioen and doecumentatioen. Meanwhile, the data analysis methoed is carried oeut by means oef data transcriptioen, data triangulatioen and data reductioen, and drawing coenclusioens. The results oef this research shoew that the Assalafiyah Oerphanage Foeundatioen has noet implemented ISAK 35 which shoeuld be doene by noen-proefit oeriented entities. The recoerding oef financial repoerts carried oeut by foeundatioens is still very simple, oenly repoerting cash in and cash oeut. Therefoere, improevements have been made toe the financial repoerts in accoerdance with the proevisioens oef ISAK 35 foer the foelloewing year, soe that the Financial Repoerts are easy toe understand, and toe improeve the foeundatioen's perfoermance better and in line with the oebjectives that have been set.

Analisis Implementasi Sistem Pengendalian Internal Dalam Pengelolaan APBD Kota Jambi

Alya Hanifah — 2024-05-15

This research is motivated by the need to understand and analyze the government's internal control system in managing Regional Budget funds (APBD) in Jambi City. The main focus of the research is to explain the implementation of the internal control system by the Jambi City Regional Financial and Asset Management Agency (BPKAD) in the context of APBD management. This research uses descriptive qualitative methods, with the primary objective of describing and describing existing phenomena. Through observation, interviews, documentation, and checking the validity of the findings, this research aims first to understand the government's internal control system applied in managing APBD funds in Jambi City. Second, this study aims to analyze the effectiveness of the internal control system implemented by BPKAD Jambi City in managing APBD funds. The results showed that BPKAD Jambi City had successfully implemented the Government's Internal Control System (SPIP) according to the Ministry of Home Affairs guidelines.

Analisis Peranan Akuntansi Dan Pelaporan Lingkungan Pada Perusahaan PT Asia Pulp & Paper (APP) Sinar Mas

Maria Yovita R.Pandin — 2024-05-15

In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing companies such as Asia Pulp & Paper Sinar Mas regarding the important role of environmental accounting and reporting for a company. The methodused in this researc his qualitative with a descriptive approach. The data usedare secondary data. The results of this research are on Asia Pulp & Paper Sinar Mas which has implemented and presented environmental reporting.

Pengaruh Diamond Theory Terhadap Fraudulent Financial Statements Dengan Komisaris Independen Sebagai Variabel Pemoderasi

Ira Oktavianasari — 2024-05-15

This research uses a fraud diamond model analysis which consists of four factors, namely pressure, opportunity, rationalization, and cability, aiming to test and analyze the influence of pressure, opportunity, rationalization, cability on Fraudulent Financial Statements with the Independent Commissioner as a moderating variable. The sample for this research was selected using purposive sampling, namely BUMN companies for the 2019-2022 period that met the criteria. Using a quantitative analysis approach, regression was used as an analysis method and a total of 96 samples were included in this research. Statistical data analysis to test the hypothesis was carried out with the help of WarpPLS software version 8.0. This research shows that pressure, opportunity and ability have a positive effect on Fraudulent Financial Statements, while rationalization has a negative effect on Fraudulent Financial Statements. Apart from that, the Independent Commissioner only moderates the relationship between capability and Fraudulent Financial Statements.

Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022)

shofianti prisilia — 2024-05-15

This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoidance. And the inflation rate and company size have no significant effect on the level of tax avoidance.

Mekanisme Good Corporate Governance Terhadap Nilai Perusahaan: Efek Moderasi Profitabilitas

Santika Meyliana — 2024-05-15

This study aims to explore the impact of Good Corporate Governance (GCG) mechanisms involving the audit committee, independent board of commissioners, and institutional ownership on firm value proxied by PBV with profitability proxied by ROA as a moderating variable. This research focuses on property and real estate sector companies during 2020-2022 and sampling was carried out using purposive sampling method resulting in sample data of 99 entities. Data analysis uses the PLS-SEM approach with the WarpPLS 7.0 analysis tool. The final results showed the influence of the audit committee, institutional ownership, and independent board of commissioners on firm value. In addition, profitability is able to strengthen the impact of the audit committee on firm value, but profitability does not have an impact on the influence of the independent board of commissioners and institutional ownership on firm value.

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kecamatan Sedati Kabupaten Sidoarjo

Neneng Musyrifatul Amelia — 2024-05-15

This research was conducted in connection with Accountability for Management of Village Fund Allocations in Sedati District, Sidoarjo Regency. The aim of this research is to determine and analyze the application of the principle of Accountability in managing Village Fund Allocations in the Five Villages in Sedati District, Sidoarjo Regency. This type of research uses qualitative methods with a descriptive approach. The data sources used are primary data sources and secondary data sources. Researchers analyzed data by means of data transcription, source triangulation, and data reduction. The stages that researchers carried out started from observation, interviews, and documentation. The data processing process uses data transcription, source triangulation, data reduction, and drawing conclusions. Data analysis for managing Village Fund Allocations has five stages, namely planning, implementation, administration, reporting and accountability. The results of this research show that all stages in the management of Village Fund Allocations have run well in accordance with the principles of Accountability and PERMENDAGRI Number 20 of 2018 concerning village financial management.

Analisis Penerapan Sistem Informasi Akuntansi Dalam Menunjang Efektivitas Pengendalian Internal Pemberian Kredit Pada Bank Pembangunan Daerah Jawa Barat Dan Banten, Tbk KCP Jampang Kulon

Pina Susilawati — 2024-05-15

This study aims to find out 1) know the application of accounting information systems, 2) know the application of accounting information systems for lending 3) know the application of effective internal control systems at PT. Regional Development Bank of West Java and Banten, Tbk KCP Jampang Kulon. The type of research used is a descriptive qualitative method, where this research data is obtained from direct observation and interviews with Bank BJB and obtained from documents related to this study. The results of this study show that the accounting information system at Bank BJB KCP Jampang Kulon has been implemented and most of them are good enough according to the provisions at Bank BJB and have fulfilled the elements of the accounting information system components. However, there are weaknesses in the system used, namely there are still problems that occur such as errors and also the sharing of accounts with other users so that it can result in errors in transactions and the blame party is the owner of the account. As for the accounting information system for lending, it has also been implemented in accordance with the lending procedure at Bank BJB KCP Jampang. In addition, the internal control system of Bank BJB KCP Jampang Kulon has also been implemented and most of them are effective and have fulfilled the internal control components according to COSO. In practice, the components that are run are effective, but the LMS system used is still not effective because there are still errors and there are still sharing SLIK accounts with other KCPs so that it can hamper the SLIK submission process.

Analysis Of The Implementation Of Internal Control System On Non Performing Loan (A Case Study On Bank BJB KCP Cicurug)

Imam Riyadi Hidayat — 2024-05-15

This research aims to determine the implementation of internal control systems on credit delinquency in Bank BJB KCP Cicurug. The variable used in this research is the internal control system. This research is a qualitative study using a qualitative descriptive method, where data is collected from the research object and the internal control system in Bank BJB KCP Cicurug is analyzed. The data collection methods used in this research are interviews, observations, and literature review. The results of the research show that Bank BJB KCP Cicurug has implemented a comprehensive internal control system in managing credit risks. The credit granting process is conducted through strict evaluation stages, including credit feasibility analysis and financial assessment. Credit monitoring and supervision are carried out continuously to identify potential credit delinquencies and take appropriate actions. Bank BJB KCP Cicurug also has accurate and transparent accounts receivable recording procedures and a professional debt collection team. Additionally, the bank has a careful bad debt provisioning policy to manage problematic debts. Although the internal control system implemented by Bank BJB KCP Cicurug has significantly contributed to managing credit risks, the research also identified several challenges that need to be addressed.

Analisis Sistem Penyaluran Kredit Perbankan (Studi Kasus Pada PT BPR Supra Artapersada Kantor Pusat Operasional)

Luthfiah Zhafirah — 2024-05-15

The banking industry has a role to support the economy which can be done through collecting funds and channeling it back in the form of credit, so that the bank is tasked with being a financial intermediary that connects existing funds from economic units with excess funds to economic units that need financial assistance (deficit), whether it's for working capital, investment and consumption (Effendi 2020). This study aims to find out whether the credit distribution system implemented by PT BPR Supra Artapersada at the Operational Head Office is based on procedures. Use of Qualitative Description as a method in this study, the data used is by collecting data from research objects and analyzing procedures and credit distribution systems. The research data was collected through interviews, observation, and documentation. The results of the research show that credit distribution processes are carried out in various stages of the procedure, namely: the credit application stage, the interview stage, data analysis, debtor visits, collateral assessment, credit analysis, credit decisions, credit binding, and credit disbursement. By having an in-depth understanding of this process and the factors that influence it, we can identify areas for improvement and implement relevant measures to enhance the success of the credit distribution system.

Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag

Androni Susanto — 2024-05-15

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition, and profitability, while auditor characteristics are proxied by auditor reputation. The population of this research is all companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, the number of samples obtained from 231 companies. Findings, ehe research results show that partially the financial condition variable has a significant negative effect on audit report lag. Meanwhile, the auditor reputation variable shows a significant influence on audit report lag.

Peran Kepemilikan Institusional Sebagai Pemoderasi Pada Determinan Fraudulent Financial Statement: Analisis Fraud Diamond Model

Adinda Nabila Jasmine — 2024-05-16

This study employs a fraud diamond model analysis that consists of four factors: pressure, opportunity, rationalization, and capability to examine and analyze those effects on fraudulent financial statements, with institutional ownership as a moderating variable. Purposive sampling was used to choose the study`s sample, which consists of state-owned enterprises (BUMN) that meet the requirements. Regression analysis was employed as an analytical method using a quantitative approach, and this study contained 96 samples. WarpPLS version 8.0 software was used to help with the statistical data analysis needed to test the hypothesis. This study found that pressure, opportunity, and rationalization have a positive effect on fraudulent financial statements, while capability has no effect on fraudulent financial statements. In addition, institutional ownership is able to moderate the relationship between pressure on fraudulent financial statements and opportunity on fraudulent financial statements.

Pengaruh Penerapan Akuntansi Sektor Publik Dan Pengawasan Internal Terhadap Kinerja Instansi Pemerintah Daerah Dengan Good Governance Sebagai Variabel Intervening

Bella Familia Irene — 2024-05-16

The aim of this research is to determine the mediating influence of good governance on the influence of the implementation of public sector accounting and internal supervision on the performance of local government agencies. The author conducted research at RSUD R. Syamsudin, S.H. Sukabumi City, which is located on Jalan Hospital No.1, Cikole, Kec. Cikole, Sukabumi City, West Java Province. The research results concluded that: (1) The application of public sector accounting has an effect on good governance; (2) Internal supervision influences good governance; (3) Good governance influences the performance of local government agencies; (4) The implementation of public sector accounting has a positive effect on the performance of local government agencies; (5) Internal supervision has a positive effect on the performance of local government agencies; (6) Good governance mediates the influence of the implementation of public sector accounting on the performance of local government agencies; and (7) Good governance mediates the influence of internal supervision on the performance of local government agencies.

Pasar Modal Dan Pengaruhnya Terhadap Perekonomian Di Indonesia

Putri Kemala Dewi Lubis — 2024-05-16

The capital market is a financial instrument that plays an important role in supporting and disrupting economic progress in a country. This research aims to find out how much influence the capital market has in advancing the economy in Indonesia and what challenges and obstacles are experienced in its implications. The research method used is a qualitative research method using a literature study approach. An overview of several relevant articles from the Sinta indexed journal shows that the capital market is closely related to economic growth in a country. This study clearly states that for a country's economy, the capital market plays a dual role as a means of providing funding for both government and private businesses and a means for investors who wish to invest their capital in a company to gain profits. In conclusion, the capital market is a bridge for society which also contributes to supporting the economy in a country.

Optimalisasi Manajerial Pengelolaan Dana Bantuan Sosial Selama Pandemi Covid 19 Didesa Sumberejo Mranggen Kabupaten Demak

Nanang Yusroni — 2024-05-18

The Sumberejo Village Office is tasked with carrying out government, development and community affairs, as well as carrying out public services in the field of Population Administration based on Demak Regency Regional Regulation Number 10 of 2014, one of which is serving community administration. During the PPKM period there were various obstacles in determining the target strategy for targeting poor people who would be given social assistance, so far the process of collecting data on poor families is currently carried out by each RT manually on writing paper, to then be given to Village staff, there are obstacles in processes related to the length of time each RT provides data information and preparing data recapitulation reports. Apart from that, there are other obstacles related to the process of determining the provision of poor funds because there is no simulation of the calculation method. By supporting decisions to provide funds for underprivileged communities using the Analytical Hierarchy Process (AHP) method which can later support determining assistance for the community. The criteria used in providing PKH funds are education, employment, income, status, age, residence, health and number of children.

Pengaruh Free Cash Flow Dan Pertumbuhan Perusahaan Terhadap Kebijakan Hutang (Studi Kasus Pada Perusahaan LQ 45 Di Bursa Efek Indonesia Tahun 2018-2021)

Atiqullah Muhammad Alif — 2024-05-18

Debt policy is a policy carried out by a company to obtain funding sources that come from outside the company. It is important for management to make funding decisions for a company, because these decisions can affect the value of a company and thus have an impact on the prosperity of the company owner or share owners. The aim of this research is to examine the influence of free cash flow and company growth on debt policy at LQ 45 Companies on the Indonesia Stock Exchange in 2018-2021. The method used in this research is a quantitative method with purposive sampling technique. The analysis used in this research is descriptive statistical analysis and multiple linear regression analysis. The research results show that partially free cash flow has a positive effect on debt policy because it has a probability value of 0.0004 which is smaller than 0.05, company growth has no effect on debt policy because it has a probability value of 0.5930 which is greater than 0.05. Meanwhile, simultaneously free cash flow and company growth together influence debt policy because they have a probability value of 0.004000 which is smaller than 0.05.

Pengaruh Nilai Tukar, Inflasi, Suku Bunga Bi Dan Dow Jones Index Terhadap Indeks Harga Saham Gabungan Di Bursa Efek Indonesia Periode 2018-2022

Ahmad Syarifuddin — 2024-06-03

The development of financial asset investment in the capital market is growing quite rapidly, starting from the ease of making sales and purchases but also the low capital required to start investing in the capital market. However, in the capital market, especially the stock exchange, it is an investment instrument that has a high risk and high return, so investors must be selective in determining which share issuer to buy by considering factors that can influence share prices on the Indonesian Stock Exchange. Some of them include exchange rates, inflation, BI interest rates and the Dow Jones index. Therefore, this research was carried out to analyze the influence of exchange rates, inflation, BI interest rates and the Dow Jones index on the composite stock price index in 2018-2022 with the data used being a monthly time series with a sample size of 60 months. This research uses a quantitative approach with the analytical techniques used in this research, namely descriptive statistical analysis, classical assumption tests and multiple linear regression tests which were processed using the E-Views version 12 program. With results showing that the exchange rate has a significant negative effect on the stock price index combined, then for inflation, BI interest rates and the Dow Jones index there is a partially significant positive influence on the composite stock price index on the Indonesia Stock Exchange.

Pengaruh Rasio Keuangan Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Jakarta Islamic Index 70 (JII70) Periode 2018-2021

Muhammad Fajrul Hakim — 2024-06-03

Financial management is very important and vital for a company to maintain its business continuity and avoid financial distress. Financial distress is a condition of financial difficulties that can cause bankruptcy in a company which can be characterized by low financial ratios. This quantitative study aims to determine the effect of financial ratios on financial distress partially and simultaneously on the financial distress conditions of manufacturing companies listed on the Jakarta Islamic Index 70 (JII70) during the 2018-2021 period. This research involved 48 annual financial reports from 12 manufacturing companies in JII70 during the 2018-2021 period obtained from a purposive sampling technique. Data analysis used panel data regression which was processed using Eviews12 software. The results of this study indicate that financial ratios consisting of liquidity, solvency, activity and profitability ratios significant effect on financial distress. Then partially, the liquidity ratio and activity ratio have a positive and significant effect on financial distress. The solvency ratio has a negative and significant effect on financial distress. Meanwhile, the profitability ratio has no effect on financial distress. Following up on the findings of this study, companies need to pay attention to their financial ratios so they can avoid financial distress.

Faktor-Faktor Yang Mempengaruhi Sustainable Report Pada Perusahaan Pertambangan

Sri Retnoningsih — 2024-06-03

The Sustainable Development Goals (TPBs/SDGs) are sustainable development agreements based on human rights and equality. TPB/SDGs have Universal, Integration and Inclusive principles, to ensure that no one is left behind or is called No One Left Behind. Disclosure of financial reports is support from economic entities in achieving SDGs goals. Sustainability reports are one of the media as a means of communicating an entity's responsibility towards economic, social and environmental aspects. This research aims to analyze what factors influence the quality of disclosure in sustainability reports in order to support the SDGs agenda. The data used are annual financial reports and sustainability reports which have been published through the Indonesia Stock Exchange for the 2021-2022 period in Mining and Energy Companies. The research results show that Leverage has no effect on the sustainable report, female directors have no effect on the sustainable report and company size has an effect on the sustainable report. From the model test results, an R Square value of 0.628% was obtained. This research model is quite good because it is able to test more than 50%, while 37.25 is a variable outside this research

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor

Ahmad Sirojudin Maljum — 2024-06-03

This research was conducted with the aim of examining the effect of Bleaching Motor Vehicle Tax, Exemption of Transfer Fee for Motor Vehicles, Socialization of Taxation and Online Tax Payments on Motor Vehicle Taxpayer Compliance at the SAMSAT Semarang I Office. Motor Vehicle Tax is the largest income of the provincial government so this is necessary maximized so that taxpayers obey to pay their obligations, one of the efforts that can be done by the provincial government is by procuring a program for the cancellation of motor vehicle tax fines and the exemption of motorized vehicle transfer fees. This needs to be supported by effective outreach and good service to make it easier for taxpayers to pay taxes, one of which is by making online tax payments. This research uses a quantitative type, namely with a questionnaire as a research instrument. The population in this study were 100 SAMSAT Semarang I taxpayers with accidental sampling as the data collection strategy. The tests used include: descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of this study indicate that the Bleaching of Motor Vehicle Taxes, Exemption of Transfer Fees for Motor Vehicles and Tax Socialization have a significant effect on Motor Vehicle Taxpayer Compliance, while Online Tax Payments have no significant effect on Motor Vehicle Taxpayer Compliance at SAMSAT Semarang I.

Pengaruh Intellectual Capital Dan Good Corporate Covernance Terhadap Nilai Perusahaan

Siti Suryani — 2024-06-03

The process of value creation in companies has changed a lot along with the development of innovation and science in the industrial world. This research aims to analyze the influence of Intellectual Capital through VAIC TM and GCG through the variables Managerial Ownership, Audit Committee and Independent Commissioners on Company Value through Tobin's Q. Research This is quantitative research using secondary data from the annual financial reports of manufacturing companies listed on the IDX for 2017-2021. The sample taken was 60 manufacturing companies in Indonesia using purposive sampling techniques. The data obtained was then analyzed using descriptive analysis, Multiple Linear Regression Test, T test, coefficient of determination test using SPSS. The results of the research show that Intellectual Capital has a positive effect on Company Value, while GCG through managerial ownership and Independent Commissioners has no effect on Company Value. while the Audit Committee has a negative effect on Company Value. It can be concluded that Intellectual Capital has a positive effect on Company Value. This shows that Intellectual Capital can be a factor that influences company value so that companies must pay more attention to intellectual implementation in order to improve company performance. The research results also show that the Audit Committee has a negative influence on Company Value, while Managerial Ownership and Independent Commissioners have no effect on Company Value. This shows that the more audit committees there are, the lower the company value will be.

Pengaruh Tata Kelola Syariah Terhadap Kinerja Bank Syariah Dan Kepatuhan Syariah

Ika Vivi Silfiana — 2024-06-03

The aim of this research is to collect empirical data regarding the influence of sharia governance on sharia bank performance and sharia compliance at Bank Syariah Indonesia in Semarang City. Sharia compliance and governance are important components of risk management in Islamic banks. By providing guidance and supervision to sharia bank operations so that they consistently adhere to sharia principles, DPS plays an important role in maintaining sharia compliance. Sharia principles, sharia compliance, and observing sharia compliance are generally mandated for sharia banks. This research uses quantitative research methodology. The population of this research is Bank Syariah Indonesia employees who meet the specified requirements. The Slovin formula was used to determine the research sample, namely 36 people. Questionnaires were used to obtain data. In contrast, this research data analysis uses direct linear regression. The results of the first t test show that the tcount value is 5.870 > ttable of 1.688, the significant value is 0.000 <0.05, and the governance regression coefficient value is positive, namely 0.051. The results of the second t test show that the tcount value is 3.104 > ttable of 1.688, the significant value is 0.004 <0.05, and the governance regression coefficient value is positive, namely 0.046. Research findings show that sharia governance has a positive and significant impact on sharia bank performance and sharia compliance at Bank Syariah Indonesia in Semarang City.

Pengaruh Book Tax Differences Dan Tingkat Hutang Terhadap Persistensi Laba Pada Perusahaan Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2023

Widia Rahma Warnika — 2024-06-03

In the decision-making process, information about profits plays an important role. The right decision often depends on the quality of the earnings information itself. Quality profits are profits that can provide an accurate indication of future porfit estimates. Consistency in earnings indicates superior earnings quality over time. In addition, differences between recorded profits in books and profits subject to tax (book tax differences) can affect profit persistance due to differences in the recognitions of incopme and costs according to accounting standards and tax regulations. Apart from that, another factor that also has the potential to influence profit persistence is the company’s debt level. In an effort to explore the impact of book tax differences, as well as debt levels on earnings persistence, this research was conducted with a clear aim. The method in used is a careful quantitative approach. The population studied included companies in the banking sector listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2023. The sample selection procedure was carried out using SPSS 26 software to analyze the patterns that emerged. From the results of the analysis that has been carried out, it was found that there is a significant and positive influence between the difference between profit recognition in financial statements and tax imposition on the resilience of company profits. On the other hand, ther is no significant relationship between the level of company debt and earnings resilience measured in this research.

Analisis Sistem Jaminan Dalam Bagi Hasil Pada Perbankan Syariah

Tuti Nadhifah — 2024-06-03

This study aims to analyze the obligation to provide collateral in the profit sharing agreement in Islamic banks. In this study using a descriptive qualitative research approach that is through the study of literature and combined with theories relating to the obligation to provide collateral in the profit sharing agreement at Islamic banks. The results of this study are that the basis for the profit sharing agreement rests only on the principle of trustworthiness, but that does not mean that there should not be any collateral charged to customers in banking operations. This is because in the context of the guarantee agreement is done voluntarily between the parties, and contains a halal clause so that it can be concluded that the guarantee agreement in banking is a legal and lawful agreement.

Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Manajemen Laba

Ratna Veronica Simanjuntak — 2024-06-03

This research aims to determine the influence of tax planning and profitability on the earnings management of the transportation and logistics sector listed on the Indonesia Stock Exchange in 2017–2022. This study falls into the category of quantitative research. Purposive sampling was the method used for the sampling process. Thus, six companies in the transportation and logistics industry made up the sample. Documentation is the method of data collection that is employed. SPSS version 24 software was used to perform the data analysis for multiple linear regression. The results of this study reveal that tax planning has no effect on earnings management. while profitability has an effect on earnings management..

Dampak Pemberlakuan Insentif Dan Relaksasi Pajak Pandemi Covid-19 Terhadap Kinerja Keuangan Perusahaan Sektor Energi

Ersa Ely Safrinawati — 2024-06-03

The aim of this research was to determine the impact of the implementation of incentives and tax relaxation for the Covid-19 pandemic on financial performance as measured by profitability, output, implications of incentives and tax relaxation, debt capacity, capital stock and employee costs in energy companies listed on the Indonesia Stock Exchange from 2017 to 2022. The population in this research is 66 companies in the energy sector listed on the Indonesia Stock Exchange from 2017 to 2022. The sampling technique used in the research was purposive sampling. The data analysis method used is Paired Sample T-test and Wilcoxon Signed-rank Tesst. The results of the research show that profitability, output and capital stock are different before and after determining incentives and tax relaxation. Meanwhile, there is no difference in tax rates and debt capacity before and after the establishment of incentives and tax relaxation for the Covid-19 pandemic.

Faktor-Faktor Penentu Kebijakan Dividen Dengan Intervening Profitabilitas

Nurani Puspa Ningrum — 2024-05-31

The dividend payout ratio is the ratio of the total dividends paid to shareholders to the company's net profit. This study aims to test and analyze the relationship of liquidity, debt to total assets (DAR), company size, company growth, and managerial ownership of dividend policy which is calculated using the dividend payout ratio, with the addition of the intervening variable profitability. The sample in this study was taken using a purposive sampling technique from 2018-2022 with a total sample of 120. Sobel analysis was used to analyze the data and the regression used multiple linear regression. The results of this study explain the variables that influence the dividend payout ratio, namely liquidity, company growth, company size, and managerial ownership, while the variables that do not have an effect on dividends are leverage and managerial ownership. The intervening profit variable is known to only be able to intervene in the relationship between liquidity, company growth, and company size to the DPR.

Differences Between Internal And External Audits In Detecting Fraud: The Moderating Role Of Professional Skepticism As A Moderating Variabel

Rissa Anandita — 2024-05-31

This research aims to examine the differences between internal and external audit in detecting fraud, as well as the role of professional skepticism as a moderating variable between independence and audit experience in fraud detection. The population and research object are internal and external auditors in Central Java Province. The sampling technique used in the research was purposive sampling, obtaining a sample of 155 internal auditors and 177 external auditors. The research method uses Structural Equation Model (SEM) with the help of Smart-PLS 4 software. Data was obtained using a questionnaire. The research results were divided into two groups, namely in the internal and external auditor groups, where there were similar results which stated that professional independence and auditor experience had a positive impact on fraud detection. The moderating variable professional skepticism is unable to moderate the relationship between professional independence and auditor experience in detecting external and internal auditor fraud. However, in the professional internal auditor group, skepticism was able to moderate the relationship between auditor experience and fraud detection.

Faktor Apakah Yang Memicu Transaksi Pihak Berelasi

Joicenda Nahumury — 2024-05-31

The purpose of this research is to examine the ownership structure and firm size to the related party transactions. Population of this research were all companies of consumer non-cyclicals which had listed at the Indonesian Stock Exchange during period 2018-2022. A total of 212 research samples was selected using cluster random sampling technique. The Research method use quantitative analysis approach. Analysis techniques to test the hypothesis was the model of the structural warp PLS 7.0 . The result of this research described that ownership structure has significant effect to the related party transactions and firm size have no effect to the related party transactions

Opini Audit, Nilai Aset, Dan Kemandirian Daerah Sebagai Determinan Audit Delay: Studi Empiris Pada Pemerintah Provinsi Di Indonesia 2018-2021

Kukuh Pambudi — 2024-05-31

Since 2003, Indonesia has gone through a financial reform. Based on Law No. 13/2004, the Audit Board of Indonesia (BPK) is required to submit the audit report (LHP) including the audit opinion to the Regional People’s Representative Council (DPRD) no later than 2 (two) months after the unaudited financial report is submitted by the local government. This becomes BPK's guideline in completing its audit to avoid delays. During 2017-2021, the audit opinion on local government financial reports (LKPD) has increased. This increase in opinion includes an increase in the unqualified opinion (WTP) to 92.4% of the 2021 financial statements from 76% in 2017. This study aims to answer research gaps related to the effect of audit opinion, local government size through asset value as a proxy, and local autonomy on audit delay. Furthermore, it is important to obtain empirical evidence about the effect of opinion, local government size, and local autonomy on audit delay.

Profitabilitas, Leverage, Dan Struktur Modal: Apakah Berdampak Terhadap Nilai PerusahaanProfitabilitas, Leverage, Dan Struktur Modal: Apakah Berdampak Terhadap Nilai Perusahaan

Renny Setyani — 2024-05-31

This study was conducted with the aim of analyzing the impact of profitability (ROE), leverage (DAR), and capital structure (DER) on firm value (PBV) in energy sector companies for the 2019-2022 period. The data used in this study are secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange (IDX). The sample of this study used purposive sampling method and obtained data as many as 28 energy companies that met the predetermined criteria. The analysis method in this study uses regression analysis method. The results of the data analysis conducted show that profitability impacts firm value, while leverage and capital structure have no impact on firm value.