The Market Reaction and Income Smoothing (Case Study on Listed Company in LQ 45 Indonesian Stock Exchange)

The purpose of this study was to analyze whether there are differences in the market reaction over the announcement of earnings among companies that perform income smoothing with a company that does not perform income smoothing. Companies that perform income smoothing or who did not perform income smoothing can be detected by Eckel index, the market reaction variables were measured using a cummulative abnormal returns (CAR) and will be used to test the hypothesis test independent samples t-test. Based on the study results, the authors conclude that there is no difference between the market reaction to companies that perform income smoothing with a company that does not perform income smoothing. Keywords: Income Smoothing, Cummulative abnormal return (CAR), Market Reaction, Earnings Announcemen

Analisis Fundamental Dan Teknikal Dalam Pengambilan Keputusan Untuk Transaksi Emas Di Perdagangan Berjangka

This study aims to analyze the factors that influence decision making in gold transactions in futures trading. Decision-making is done by using 2 analysis, the fundamental and technical analysis. Fundamental analysis is based on data from the economic and political news from the United States because of gold compared with USD. Meanwhile, the technical analysis performed using graphs and indicators (candlesticks, MACD and Stochastic). The results of both analyzes will indicate the direction of future price movements and assist in decision making for gold transactions will be done, either to sell or buy transactions. Decision-making is based on both the analysis of gold transactions will increase the chances of getting profit and reduce risk of loss

Analisa Penerapan Perhitungan Dan Pelaporan PPH Final Atas Jasa Kontruksi

ABSTRAK   Tujuan dari penelitian ini adalah untuk mengevaluasi dan memahami penghitungan dan Pelaporan akhir untuk PT. Proyek Pengembangan B2B IPAL Waskita Karya  (Persero) Tbk Kota Palembang berdasarkan PPh Pasal 4 Ayat 2. Data primer digunakan dalam proyek penelitian kualitatif ini. Penelitian ini bertujuan untuk mengetahui cara menghitung, memotong, membayar, dan melaporkan pajak penghasilan sesuai Pasal 4 Ayat 2 untuk tahun pajak 2020–2021. PT. Proyek Pembangunan Jaringan IPAL Waskita Karya B2B Palembang telah memenuhi Berdasarkan temuan tersebut, kemudian pedoman dibuat Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 untuk menghitung PPh final jasa bangunan berdasarkan Pasal 4 Ayat 2 dengan tarif 3%. Menurut Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009, Sesuai dengan pedoman final pemotongan PPh Pasal 4 Ayat 2 Jasa Konstruksi, PT. Waskita Karya Palembang IPAl sedang mengembangkan jaringan B2B. Karena mereka memotong total pembayaran jasa bangunan berdasarkan PPh pasal 4 ayat 2 setelah melakukan pembayaran, maka pelanggan jasa dalam keadaan ini adalah pengurang pajak. Apalagi PT. Proyek Pengembangan Jaringan IPAL B2B Waskita Karya Palembang telah sesuai dengan Peraturan Pemerintah Nomor 40 Tahun 2009 dan PMK Nomor 153/PMK.03/2009 tentang Pembayaran dan Pelaporan Pajak Penghasilan Final, Bagian 2 Pasal 4.   Kata Kunci: Pph Final, Jasa Kontruksi     ABSTRACT   The purpose of this study is to evaluate and understand the calculation and reporting of Final Income Tax Article 4 Paragraph 2 for PT. Waskita Karya (Persero) Tbk B2B WWTP Development Project Palembang City. Primary data is used in this qualitative research project. This study aims to find out how to calculate, withhold, pay, and report income tax according to Article 4 Paragraph 2 for the 2020–2021 tax year. PT. The Waskita Karya B2B Palembang IPAL Network Development Project has complied with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 for the calculation of final PPh article 4 paragraph 2 of construction services, with a rate of 3%, based on these results. According to Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009, PT. The Waskita Karya Palembang B2B IPAL Network Development Project is in accordance with the final guidelines for withholding PPh Article 4 Paragraph 2 for construction services. Because they deduct the total payment for building services based on PPh article 4 paragraph 2 after making the payment, the service customer in this situation is a tax deduction. Moreover, PT. Waskita Karya Palembang WWTP B2B Network Development Project complies with Government Regulation Number 40 of 2009 and PMK Number 153/PMK.03/2009 concerning Payment and Reporting of Final Income Tax Article 4 Paragraph 2.   Keywords : Final Income Tax, Construction Service

PENGARUH PERPUTARAN KAS, PIUTANG, PERSEDIAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS

Penelitian ini bertujuan untuk menguji  pengaruh Perputaran Kas, Perputaran Piutang, Perputaran persediaan dan pertumbuhan penjualan Terhadap profitabiltas pada Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2016- 2021. Dengan perbedaan hasil penelitian dari penelitian sebelumnya. Populasi yang digunakan adalah 64 perusahaan di industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Penentuan sampel dilakukan dengan pendekatan metode purposive sampling, berdasarkan kriteria penentuan sampel yang telah, terdapat 31 perusahaan selama periode 2016-2021. Penelitian ini juga menggunakan pendekatan kuantitatif dan Teknik Analisis Regresi Linear Berganda. Hasil dari penelitian ini menunjukkan bahwa perputaran kas berpengaruh signifikan terhadap profitabilitas, perputaran piutang berpengaruh signifikan terhadap profitabilitas, perputaran persediaan berpengaruh signifikan, pertumbuhan penjualan berpengaruh signifikan terhadap profitabilitas. Pertumbuhan penjualan berpengaruh signifikan, pertumbuhan penjualan berpengaruh signifikan terhadap profitabilita

Pengaruh Pertumbuhan Perusahaan Profitabilitas Likuiditas Dan Struktur Kepemilikan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

ABSTRACT The purpose of this research is to analyze how influential profitability, ownership structure, company growth, and liquidity are on the value of a company/institution that is in a manufacturing company/institution in the material and food industry sector that has been registered on the Indonesian stock exchange for the 2018-2020 period . Quantitative method used in this research. In this study, the sample used was 39 companies, the documentation method was chosen. From the results of research on company growth, liquidity, profitability, and leadership structure simultaneously have a significant influence on the value that exists in the company of 0.000<0. 05. Meanwhile, based on the t test, it shows tcount, namely 4,690> ttable 2, 03011. Profitability has no significant effect on firm value, the significance value of the profitability variable is 0.723<0. 05. In addition, the t test shows that tcount is -0.356 <t table 2.03011. In the variable inquidity, firm value has an influence with a value of 0.0008 <0.05. The t test shows thutung with a value of -2.694 <ttable 2.03011. Firm value is not affected by institutional ownership, significance with a value of 0.054 <0.05 is obtained from the institutional ownership variable. The t-test shows that tcount is -1.952 <ttable 2.03011. The negative effect on firm value is indicated by the managerial ownership variable, so that the significance value of 0.955> 0.05 is obtained from the managerial ownership variable. In the t test obtained tcount of 0.057 <ttable 2.03011 from the variable managerial ownership and firm value indicates   Keywords: profitability, ownership structure, company growth, liquidity, company value   ABSTRAK   Tujuan dilakukannya penelitian ini untuk menganalisis tentang seberapa berpengaruhnya profitabilitas, struktur kepemilikan, perkembangan perusahaan, serta likuiditas, terhadap nilai suatu perusahaan/instansi yang terdapat di perusahaan/instansi manuafaktural dalam sektor industry bahan serta pangan yang telah didaftarkan pada bursa efek Indonesia tahun 2018-2020. Metode kuantitatif diterapkan pada penelitian ini. Pada penelitian ini sampel yang digunakan yaitu 39 perusahaan, yang dipilih metode dokumentasi. Dari hasil penelitian pertumbuhan perusahaan, likuidits, profitabilitas, serta struktur kepemimpinan secara bersama-sama mempunyai dampak yang signifikan pada nilai yang ada pada perusahaan sebesar.0.000<0..05. sedangkan berdasarkan uji t memperlihatkan thitung yaitu 4.690>ttabel 2, o3011. Profitabilitas tidak mempunyai dampak yang signifikan dengan nilai perusahaan, nilai signifikansi dari variabel profitabilitas yaitu 0.723<0. 05. Selain itu pada uji t memperlihatkan bahwa thitung dengan besaran -0.356<ttabel.2, 03011. Pada variabel inkuiditas nilai perusahaan memiliki pengaruh dengan besar niai 0. 0008<0,05. Pada uji t memperlihatkan thutung dengan besaran nilai -2.694<ttabel 2,03011. Nilai perusahaan tidak memiliki tidak terpengaruh oleh kepemilikan institusional, signifikansi dengan nilai yaitu 0.054<0,05 diperoleh dari variabel kepemilikan institusional. Pada uji t memperlihatkan bahwa thitung yaitu sebesar -1.952<ttabel 2. 03011. Pengaruh negarif terhadap nilai perusahaan ditunjukkan oleh variabel kepemilikan manajerial, sehinga signivikansi nilai  0.955>0.05 didapat dari variabel kepemilikan manajerial. Pada uji t diperoleh thitung sebanyak 0.057<ttabel. 2.03011 dari variabel kepemilikan manajerial dan nilai perusahaan menunjukkan   Kata Kunci: profitabilitas, struktur kepemilikan, pertumbuhan perusahaan, likuiditas, nilia perusahaa

Pengaruh Tindakan Supervisi Terdapat Kinerja Auditor Internal Dengan Motivasi Dan Kerjasama Sebagai Variabel Intervenig (Studi Kasus Bank Negara Indonesia 1946 Palembang)

Research on the supervision on job satisfaction measures have been carried out by previous researchers, but studies on the effect of supervisory actions and motivations of the performance is still rare. In this study that distinguishes it from previous research is here the researcher intends to reexamine the influence of variables on the performance of the act of supervision and motivation variables plus the variable cooperation as an intervening variable. This study uses an instrument questions for each variable.The primary data in this study was obtained from the Internal Auditor opinion on the perception of PT. BNI 46 who complete and return the questionnaire to the researcher. Data collected by the census, which is distributed to the 13 internal auditors in the Compliance Division operating in Palembang. Furthermore then analyzed statistically assisted program SPSS 17.0. The analysis technique used is the analysis of the path

Determinan Profitabilitas Perbankan Sebelum Dan Masa Pandemic Covid-19 Di BEI Periode 2018-2021

ABSTRAK   Profitabilitas suatu perusahaan menentukan seberapa baik kinerja manajemennya; semakin sukses perusahaan, semakin baik. Profitabilitas dipengaruhi oleh CAR, LDR, NPL, BOPO, dan NPM. Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor yang mempengaruhi profitabilitas bank-bank yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah wabah Covid-19. 43 perusahaan terlibat dalam penelitian ini, namun hanya 12 yang dipilih secara acak untuk membentuk sampel. Pendekatan analitis digunakan untuk deskripsi dan verifikasi. Hasil temuan menunjukkan bahwa faktor LDR tidak berpengaruh terhadap profitabilitas. sebelum atau sesudah wabah Covid-19, melainkan CAR, NPL, BOPO, dan NPM yang dilakukan.   Kata Kunci: CAR, LDR, NPL, BOPO, NPM, Profitabilitas     ABSTRACT   The profitability of a company determines how well its management performs; the more successful the company, the better. Profitability is influenced by CAR, LDR, NPL, BOPO, and NPM. The purpose of this research is to identify the factors that affect the profitability of banks listed on the Indonesia Stock Exchange before and after the Covid-19 outbreak. 43 companies were involved in this study, but only 12 were randomly selected to form the sample. An analytical approach is used for description and verification. The findings show that the LDR factor has no effect on profitability. before or after the Covid-19 outbreak, but CAR, NPL, BOPO, and NPM that were carried out.   Keywords: CAR, LDR, NPL, BOPO, NPM, Profitabilita

FRAUND DIAMOND DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Effect of Diamond Fraud in Financial Statement Fraud detection. This study aimed to get empirical evidence regarding the effectiveness of diamond fraud in detecting fraudulent financial statements. Variables - variables of diamond fraud is financial stability is proxied by ACHANGE, external pressure proxied with leverage, financial targets are proxied by the ROA, nature of industry proxied by inventory, ineffective monitoring proxied by BDOUT, audit opinion and change of directors. Financial statement fraud detection in this study using the F-score models. The results of this study indicate that external pressure, financial targets, ineffective monitoring, audit opinion and change of directors does not have influence in detecting fraudulent financial statements. While the financial stability and nature of industry to have an influence in detecting fraudulent financial statements

Analisis Fundamental Dan Teknikal Dalam Pengambilan Keputusan Untuk Transaksi Emas Di Perdagangan Berjangka

This study aims to analyze the factors that influence decision making in gold transactions in futures trading. Decision-making is done by using 2 analysis, the fundamental and technical analysis. Fundamental analysis is based on data from the economic and political news from the United States because of gold compared with USD. Meanwhile, the technical analysis performed using graphs and indicators (candlesticks, MACD and Stochastic). The results of both analyzes will indicate the direction of future price movements and assist in decision making for gold transactions will be done, either to sell or buy transactions. Decision-making is based on both the analysis of gold transactions will increase the chances of getting profit and reduce risk of loss