PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN RISIKO PADA PERUSAHAAN PERBANKAN

This research was conducted with the aim of testing and proving profitability, company size and risk management committee on risk disclosure in banking companies listed on the Indonesia Stock Exchange in 2016-2021. Total population is 46 companies and only 13 companies are used as the final sample. Data collection techniques using the documentation method. The type of data used is documentary data. The data source is secondary data. The sampling technique used purposive sampling technique. The data analysis technique uses multiple linear regression analysis with the help of IBM SPSS version 25. The results of the research that has been carried out show that profitability has a significant positive effect on risk disclosure, while company size and risk management committee (KMR) have an insignificant positive effect on risk disclosure. The test results of the coeffisient of determination show that the value of Adjusted R2 is 0,803. This means that the variables of proitability, company size and risk magaement committee in the research regression model that has been carried out are able to explain risk disclosure of 80,3%, while 19,7% is explained by other variables not examined in this study

Pengaruh Beban Pajak, Tunneling Incentive, Dan Ukuran Perusahaan Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing

This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 9 samples of company.     The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.           The result of logistik regression test shows that the tax expense, tunneling incentive and firm size  simultaneously affect the transfer pricing and the three independent variables influence  67,1%to the dependent variable while the rest is influenced by other factors outside the research variables.           Partially, tax expense have a negatively effect on transfer pricing  has a positive regresion coefficient off 3.211 and significance level 0,037, tunneling incentive has no effect on transfer pricing  with regresion coefficient negative  -0.380 and significance level 0.895>0.05 and and firm size negatively affect transfer pricing with regresion coefficient negative  -23.070 and significance level 0.046.This study aims to determine the effect of tax expense, tunnelingincentive and firm size to transfer pricing. This research is qualitative. Population in this research is multinational company subsector that listed in BEI during period of 2013 until 2017. The sample in this study was determined based on purposive sampling which resulted 9 samples of company.     The type of data used is secondary data obtained from www.idx.co.id. Data analysis technique used is multiple linear regression analysis.           The result of logistik regression test shows that the tax expense, tunneling incentive and firm size  simultaneously affect the transfer pricing and the three independent variables influence  67,1%to the dependent variable while the rest is influenced by other factors outside the research variables.           Partially, tax expense have a negatively effect on transfer pricing  has a positive regresion coefficient off 3.211 and significance level 0,037, tunneling incentive has no effect on transfer pricing  with regresion coefficient negative  -0.380 and significance level 0.895>0.05 and and firm size negatively affect transfer pricing with regresion coefficient negative  -23.070 and significance level 0.046

Pengaruh Motivasi Biaya, Motivasi Karir, Dan Motivasi Pengetahuan Perpajakan Terhadap Minat Mahasiswa Akuntansi Mengikuti Program Brevet Pajak

The purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper. The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis. The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet. The purpose of this study is to encourage cost motivation, career motivation, and tax knowledge motivation, on the interest of students to take the Tax Brevet. The data used in this study are primary data from the results of distributing questionnaires with Google from also paper. The population of this research is accounting class of 2017 at Sarjanawiyata Tamansiswa University. The data used in this study were 100 respondents. This study uses data analysis techniques using multiple linear regression techniques. The data collected consisted of instruments, which had previously been tested on 30 respondents and tested for validity and reliability. Furthermore, the data were analyzed by using regression analysis. The results of the study concluded that (1) Cost Motivation Positive reinforcement of student interest in participating in the Tax Brevet, increasing motivation to spend money in accordance with the benefits, the higher the interest of accounting students to obtain a Tax Brevet. (2) Career motivation has a positive impact on the interest of accounting students following the Tax Brevet, supporting a high increase in pursuing fields that can provide benefits, the higher it will be to achieve a higher position so that the promotion of student interest in getting a Tax Brevet. (3) Taxation Knowledge Motivation has a positive influence on the interest of accounting students following the Tax Brevet, encouraging the higher search for knowledge in the field of taxation the higher the interest of students getting Tax Brevet

Pengaruh CSR dan CI Terhadap Penghindaran Pajak Dengan Size Sebagai Variabel moderasi (Studi Kasus Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar di BEI Tahun 2016-2019)

Tax avoidance is an action taken by a company and planned in such a way that it can get the greatest possible profit. Corporate Social Responsibility is an activity carried out by a company as a form of corporate responsibility towards its environment, these activities are related to natural resources. Capital Intensity is the level where the amount of investment in the company's assets is in its fixed assets. Company size is a scale that can provide information on the size or size of a company that can be seen from the stock market value, total company assets, total sales, and average sales level. This study aims to determine the effect of Corporate Social Responsibility (IDX) and Capital Intensity on Tax Avoidance with Company Size as a moderating variable. The nature of research in this study uses quantitative. The sample in this study were manufacturing companies in the consumer goods sector which were listed on the BEI in 2016-2019. The test used is the classical assumption test, multiple linear regression test and Moderated Regression Analysis (MRA) test and the sampling technique uses purposive sampling. The data source used is secondary data.Tax avoidance is an action taken by a company and planned in such a way that it can get the greatest possible profit. Corporate Social Responsibility is an activity carried out by a company as a form of corporate responsibility towards its environment, these activities are related to natural resources. Capital Intensity is the level where the amount of investment in the company's assets is in its fixed assets. Company size is a scale that can provide information on the size or size of a company that can be seen from the stock market value, total company assets, total sales, and average sales level. This study aims to determine the effect of Corporate Social Responsibility (IDX) and Capital Intensity on Tax Avoidance with Company Size as a moderating variable. The nature of research in this study uses quantitative. The sample in this study were manufacturing companies in the consumer goods sector which were listed on the BEI in 2016-2019. The test used is the classical assumption test, multiple linear regression test and Moderated Regression Analysis (MRA) test and the sampling technique uses purposive sampling. The data source used is secondary data

PENGARUH COUNTRY OF ORIGIN, GAYA HIDUP DAN PERCEIVED QUALITY TERHADAP KEPUTUSAN PEMBELIAN PRODUK MINISO

This study aims to analyze the effect of Country of Origin, Lifestyle and Perceived Quality on Purchase Decisions for Miniso products. This study used of sample 100 respondents who were at least 17 years old, domiciled in Yogyakarta and had purchased Miniso products for at least the last 6 months. The data collection technique in this study was a survey method, namely a questionnaire. Data on all question items in the instrument test show valid and reliable results. The data in the classical assumption test show results that are normally distributed and this research is free from multicollinearity and there is no heteroscedasticity. The results of this study show: (1) Country of Origin has no significant effect on purchasing decisions for Miniso products. (2) Lifestyle has a positive and significant effect on purchasing decisions for Miniso products. (3) Perceived Quality has a positive and significant effect on Purchase Decisions for Miniso products. Theoretically, this research has implications, namely empirically testing the effect of lifestyle and perceived quality on purchasing decisions for Miniso products. This research also has implications for the Miniso industry to build an image or image for products from the country of origin so influence consumer purchasing decisions

PENGARUH LITERASI KEUANGAN, MODAL MINIMAL DAN KECERDASAN SPIRITUAL TERHADAP KEPUTUSAN INVESTASI

  Penelitian ini bertujuan untuk menguji pengaruh literasi keuangan, modal minimal dan kecerdasan spiritual terhadap keputusan investasi mahasiswa manajemen keuangan syariah angkatan 2018-2021 dengan jumlah sampel 89 mahasiswa.  Metode penelitian yang digunakan yaitu kuantitatif dengan menyebar kuesioner melalui google form dan pengolahan data dengan menggunakan alat uji SPSS versi 26. Dengan hasil bahwa literasi keuangan, modal minimal dan kecerdasan spiritual berpengaruh positif secara simultan terhadap keputusan investasi dengan persentase sebesar 78%. Sedangkan secara parsial, tidak adanya pengaruh signifikan literasi keuangan terhadap keputusan investasi mahasiswa.  Modal minimal dan kecerdasan spiritual berpengaruh signifikan terhadap keputusan investasi mahasiswa.  This study aims to determine the effect of literacy finance, minimal capital and spiritual intelligence on the investment decisions of Islamic financial management students class of 2018-2021 with a total sample of 89 students. Method research that is quantitative by spreading the questionnaire through google forms and data processing using the SPSS version 26 test tool. With the result that financial literacy, minimum capital and intelligence have a positive effect on investment decisions with percentage by 78%. While partially, there is no significant effect of financial literacy on student investment decisions. Minimum capital and spiritual intelligence have a significant effect on student investment decisions

PENGARUH PROFITABILITAS, HARGA SAHAM, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX 70 PERIODE 2018-2021

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, harga saham, dan earning per share terhadap nilai perusahaan infrastruktur yang terdaftar di JII 70 periode 2018- 2021. Pendekatan penelitian yang digunakan dalam penelitian adalah pendekatan kuantitatif didasarkan pada sifat data bentuk numerik, dengan menggunakan pendekatan deskriptif dan induktif, penelitian yang beralih dari paradigma teoritis ke data, kemudian teori yang digunakan diakhiri dengan penerimaan atau penolakan. Populasi penelitian sebanyak 70 perusahaan yang terdapat dalam JII70 periode tahun 2018- 2021, diperoleh 10 sampel penelitian yaitu perusahaan infrastruktur dalam JII70. Sumber data dalam penelitian adalah data sekunder. Penelitian ini menggunakan software Eviews versi 9 sebagai alat penguji data. Analisa regresi data panel diterapkan untuk melakukan analisis pengaruh perubahan variabel independen terhadap variabel dependen. Jenis penelitian ini adalah asosiatif bertujuan untuk menganalisis hubungan yang memiliki pengaruh antara dua variabel atau lebih. Hasil penelitian menemukan bahwa profitabilitas dan harga saham memiliki pengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan earning per share memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan. Profitabilitas, harga saham, dan earning per share secara bersama-sama memiliki pengaruh yang signifikan terhadap nilai perusahaan

ANALISIS PENGARUH DINING EXPERIENCE DAN PERAN MEDIASI CUSTOMER SATISFACTION TERHADAP BEHAVIORAL INTENTION PADA RESTAURANT TARA CAFE DAN RESTO

This study aims to analyze the effect of dining experience analysis mediated by customer satisfaction on behavioral intention at the Tara Café and Resto restaurants in Payakumbuh City. The sample size for this research is 126 respondents. The sampling technique is purposive sampling. Data analysis in this study used Structural Equation Modeling - Partial Least Square (SEM-PLS) and was processed using SmartPLS version 3.0 for windows. The results of the study show that dining experience has a significant and positive influence on customer satisfaction, customer satisfaction does not have a significant and positive effect on behavior intention and dining experience mediated by customer satisfaction has a significant and positive effect on behavioral intention    &nbsp

Predictors of Village Government Financial Decision Making in Bantul Regency

The SDGs program of the village becomes sustainable development to be achieved by looking at the predictors of decision-making in the village. This research aims to look at the phenomenon that exists in managing village funds in making a report so that it affects decision-making. The methodology uses SEM-PLS using PLS Smart Software 4.0 to simultaneously evaluate mediation effects. The questionnaires were distributed and processed to obtain data from 97 respondents in Bantul, Yogyakarta. Testing more accurately the factors that influence decision-making with creative accounting practices, the authors add several factors such as ethical values, future orientation, government governance, effectiveness and quality of financial reporting are mutually influential

THE INFLUENCE OF WORK EXPERIENCE, WORK MOTIVATION AND WORK CONFLICT ON EMPLOYEE PRODUCTIVITY IN FOOD COMPANIES

This study aims to examine the effect of work experience, work motivation and work conflict on employee productivity. The population in this study were employees of the LKS 'A' cake food company in Surabaya with a saturated sampling of 34 employees. Data analysis used the SPSS for Windows version 21 program, with instrument testing, namely validity and reliability tests, classic assumption tests, and hypothesis testing, both partial and simultaneous tests. The results of this study indicate that work experience, work motivation and work conflict have a significant effect both individually and simultaneously on employee work productivity. Work experience is the variable with the most dominant influence. From these findings, organizations and managers are expected to focus on developing skills for their workers in various ways that can improve skills. This includes recognizing employee contributions, communicating company progress and achievements to workers, empowering workers and the knowledge and skills required for optimal performance. Improving all of these factors can improve employee skills and motivation and reduce conflict within the organization leading to increased productivity. This research enriches information/theory regarding the relationship between work experience, work motivation and work conflict on employee productivity