41 research outputs found
Analisis Faktor-faktor yang Mempengaruhi Voluntary Disclosure Laporan Tahunan Perusahaan
Management have accurate information about unknown company value by externalinvestor, meaning that management generally has more complete and accurate informationcompare to outside party of the company about the company value. Voluntary disclosureinformation published by a company will possibly give information about the company in such amore detail way. This research aims to test influence of the ownership of public share, companybases, ROI, size of a company and leverage ratio towards the scope of voluntary disclosure.The research sample are 66 manufacturing companies which release voluntary disclosurein 2004 and 2005. The result of the study shows that the ownership of public share influencessignificantly the scope of voluntary disclosure in the annual report of company ( p = 0,037 0,05). The size of the company owns positive influence and significant tothe scope of voluntary disclosure in the annual report of the company. ( p = 0,001 < 0,05) andratio of company leverage does not own significant influence to the scope of voluntary disclosurein annual the report of the company ( p = 0,129 < 0,050
Pengaruh Independensi, Corporate Governance, Dan Kualitas Audit Terhadap Integritas Laporan Keuangan
Public accountant can increase the quality of audit report for can keep a big trust as user of financial audit report.This research use secondary data counted 81 company samples which enlist at Indonesian Stock Exchange (IDX) during 2005 to 2008. Data collected with purposive sampling method and test with statistical test of multiple regressions. Result of statistical test indicates that auditor independency variable, governance corporate mechanism, and audit quality showed not significant influence to financial statement integrity. From the fifth variable sub that are used of governance corporate mechanism, only managerial ownership that have an effect significantly to financial statement integrity, while audit committee, independent commissary variable, board of commissioner size, and institutional ownership do not have an effect significantly to financial statement integrit.Audit committee participate can't effectively to increase financial statement integrity. Independence commissary can't participate to balance of problem solving. Maybe plan of regulation yet, so can't built to good corporate governance.In audit quality range 40% entities to buy industry special auditor. So maybe auditor to find and report undeviant behaviour depend on skill of auditor teckni
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MAHASISWA AKUNTANSI DALAM BERWIRAUSAHA: FACTORS AFFECTING ACCOUNTING STUDENT DECISION MAKING IN ENTREPRENEURSHIP
The goal of this study is to investigate and look at how e-commerce, business capital, accounting information systems, income expectations, and entrepreneurial decision-making relate. Students enrolled in the Semarang Stikubank University (UNSBANK) Accounting Study Program for the classes of 2019 and 2020 made up the study's population. The primary data used in this study was directly collected from respondents using a Google form. A questionnaire is a method of gathering data. 130 respondents were included in the sample that was collected using the purposive sampling technique. The analytical technique employed is multiple linear regression analysis. According to the test's findings, e-commerce, accounting information systems, and income expectations have a effect and significant impact on entrepreneurs' ability to make decisions, however business capital has no such impact
Determinan Pengungkapan Laporan Berkelanjutan
This study aims to examine the effect of financial performance and firm size on the disclosure of sustainability reports with good corporate governance as a moderator. The population in this study are state-owned companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling method used is purposive sampling as many as 54 state-owned companies. The analysis technique uses multiple linear analysis. The results showed that profitability, leverage and good corporate governance had no effect on the disclosure of the sustainability report. Company size has a negative effect on the disclosure of sustainability reports. Good corporate governance is not able to moderate the effect of profitability on the disclosure of the sustainability report. On the other hand, good corporate governance weakens the effect of leverage and good corporate governance strengthens company size on the disclosure of sustainability reports
DETERMINAN PENGUNGKAPAN EMISI KARBON
This study aims to examine the factors that influence the disclosure of carbon emissions. The population in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. By using the purposive side technique, the number of samples obtained is 64 companies. The results of this study indicate that size, media exposure, and profitability have a significant positive effect on Disclosure of Carbon Emissions, leverage has an insignificant positive effect on Disclosure of Carbon Emissions, the type of industry has an insignificant negative effect on Disclosure of Carbon Emissions
Pengaruh eco-efisien, aktivitas operasi, akuntansi lingkungan terhadap kinerja keuangan
This study aims to analyze the effect of eco-efficient, operating activities and environmental accounting on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. This research uses explanatory quantitative method. Purposive sampling was used to determine the research sample. Multiple linear regression was used as an analytical tool in this study. The results showed that eco efficient had no effect on financial performance, operating activities had no effect on financial performance, and environmental accounting had no effect on financial performance. With these results it can be concluded that the application of eco efficient has not been able to run effectively in supporting the results of financial performance; efficiency and effectiveness of operating cash flow management creates a surplus of operating cash flow, thereby encouraging better financial performance; and environmental performance results are not sufficient to provide an increase in the company's profitability
Akuntabilitas Pengelolaan BLT-Dana Desa Pada Masa Pandemi Covid-19
The government issues BLT-Dana Desa to help the poor in village affected by Covid-19. Accountability is needed as a form of responsibility of the village government in managing the funds. The aim of this study is to analyze the effects of the responsibility report presentation and accessibility on the accountability of the BLT-Dana Desa management. The data used in the research is primary data using a questionnaire. The number of samples used are 50 village heads. The data analysis techniques used is multiple linear regression analysis. The result of this research shows that responsibility report presentation and accessibility have positive and significant effects on the accountability of the BLT- village fund management. Pemerintah mengeluarkan BLT-Dana Desa untuk membantu masyarakat miskin di desa terdampak Covid-19. Akuntabilitas dibutuhkan sebagai bentuk pertanggungjawaban pemerintah desa dalam mengelola dana tersebut. Penelitian ini bertujuan menganalisis pengaruh penyajian laporan pertanggungjawaban dan aksesibilitas terhadap akuntabilitas pengelolaan BLT-Dana Desa. Data yang digunakan dalam penelitian ini merupakan data primer dengan menggunakan kuesioner. Jumlah sampel yang digunakan sebanyak 50 Kepala Desa. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menyatakan bahwa penyajian laporan pertanggungjawaban dan aksesibilitas berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan BLT-Dana Desa.
Apakah sustainability report dan political connection mempengaruhi nilai perusahaan ?
Optimizing industry numbers means maximizing shareholder abundance as an important industrial goal, because industry numbers are believed to be able to determine the direction and strength of the industry's operating capital in the future. The purpose of this research is to try the results of sustainability reports and political connections to industry figures. The research population is the manufacturing industry in the factory zone listed on the Indonesian Impact Money Market for 2018-2020. The illustration is filtered using the purposive sampling method with the standard of having all the information and publishing the sustainability report needed in this research. The 3 time spans of the cross-sectional poll are a total of 63 industries. The information analysis method in this research uses Multiple Linear Regression. The research results prove that there is no effect of the sustainability report on economic capacity to industry figures. There are important positive consequences of the sustainability report on social capabilities, area capabilities, and political connections to industry figures
Determinan Nilai Perusahaan Sebuah Literasi Pada Jakarta Islamic Index
The development of investment in Indonesia in 2022 has increased, one of which is investing in sharia stocks, because at the beginning of 2023 sharia stocks showed an increase of 5.35%. Sharia stocks on the Jakarta Islamic Index (JII) consist of 30 companies. This study aims to find empirical evidence about the effect of tax planning and leverage on firm value with firm size as a moderating variable. The data in this study uses secondary data for the company's financial reports at JII for 2017-2021. The sampling technique with the purposive sampling method approach obtained a number of 144 companies for five years of observation. The results of the study found that tax planning had a significant negative effect on firm value, while leverage had a significant positive effect on firm value. Firm size is able to strengthen the relationship between tax planning and firm value, but company size is unable to moderate the relationship between leverage and firm value.
Keywords: Tax Planning, Leverage, Firm Value, Firm Size
 
DETERMINAN KONSISTENSI PEMBAYARAN ZAKAT PROFESI : STUDI KOMPARASI MUZAKI PENERIMA UPAH DAN NON PENERIMA UPAH
This study aims to compare the muzakki who receive wages and muzakki who are non-wage recipients. The sampling technique used was a non-probability sample with purposive sampling. The average value of the accountability perception of the muzakki who receives wages is higher than that of the non-wage recipients, but the average value of transparency, zakat literacy, income, religiosity, trust and interest in paying professional zakat on non-wage recipients is higher. The results showed that there was no significant difference in perceptions of accountability and transparency of zakat institutions between muzakki who were wage recipients and non-wage recipients, there was no significant difference in zakat literacy, income and religiosity of muzakki wage recipients and non-wage recipients, there was no significant difference in trust in zakat institutions and interest in paying professional zakat between muzakki who are wage recipients and non-wage recipients