Pengaruh Penerapan Sistem Pengendalian Intern, Motivasi Kerja, dan Aksesibilitas Pelaporan Terhadap Kualitas Laporan Keuangan pada Dinas Pekerjaan Umum Kota Padang

The effect of the application of the internal control system, work motivation and reporting accessibility on the quality of the financial statements of the Padang City Public Works Department. This approach uses a quantitative approach, using primary data through a questionnaire. The respondents in this study were the Head of the Finance Division, the Secretary of Finance, Verification (internal Control) and the Staff of the Financial Management Section. The variables used in this study are the Internal Control System, Work Motivation, and Reporting Accessibility as independent variables, and the Quality of Financial Statements as the dependent variable. The method used in analyzing the data is using multiple regression analysis  statistics.  The  results  show  that  the  implementation  of  the  internal  control  system,  work motivation and reporting accessibility on the quality of financial reports has no significant effect on the quality of the financial statements of the Padang City Public Works Department

Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Kepemilikan Manajerial dan Intensitas Persedian Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2019)

This study aims to determine the effect of Institutional Ownership, Independent Board of Commissioners, Managerial Ownership and Inventory Intensity on Tax Aggressiveness in Food and Beverage Companies listed on the Indonesia Stock Exchange 2016-2019. The type of statistics used in this have a look at is quantitative records taken from the Indonesia inventory exchange. The population in this study are Food and Beverage Companies listed on the Indonesia Stock Exchange in 2016-2019, as many as 38 companies. The sample in this study was 10 samples taken through purposive sampling method. The analytical method used in this research is multiple linear regression analysis with classical assumption test using SPSS 25.0 application. The results of this study indicate that the influence of institutional ownership and managerial ownership partially has no significant effect on tax aggressiveness in food and beverage companies. The influence of the Independent Board of Commissioners partially has a positive effect and the Influence of Inventory Intensity partially has a significant negative effect on Tax Aggressiveness in Food and Beverage Companies. Simultaneously the influence of institutional ownership, independent board of commissioners, managerial ownership and inventory intensity have a significant effect on aggressive decisions. &nbsp

Analisis Perbandingan Kinerja Perusahaan Sebelum dan Sesudah Employee Stock Option Program (ESOP) (Studi Empiris pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Tahun 2017-2020)

Implementation of the Employee Stock Option Program in this study aims to compare the company's performance both before and after the implementation of the Employee Stock Option Program for manufacturing companies listed on the IDX in 2017-2020. This research is a manufacturing issuer with as many as 193 companies. Purposive Sampling used in the sampling technique, so that a sample of 11 companies. Available analytical methods include descriptive statistical data analysis, normality test which also uses other tests (paired sample t test), and hypothesis testing with the Paired Sample Test and Wilcoxon test. The results of the study concluded that there were no differences in ROA, ROE, NPM, and TATO before and after the implementation of ESOP in manufacturing companies listed on the IDX for the 2017-2020 period

Pengaruh Semangat Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan Toko Ras Jaya Textile Padang

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh : (1) Semangat kerja secara parsial terhadap kinerja karyawan Toko Ras Jaya Textile Padang . (2) Disiplin kerja secara parsial terhadap kinerja karyawan Toko Ras Jaya Textile Padang . (3) Semangat kerja dan Disiplin kerja secara simultan terhadap kinerja karyawan Toko Ras Jaya Textile Padang . Sampel dalam penelitian ini adalah seluruh populasi karyawan Toko Ras Jaya Textile Padang yang berjumlah 30 orang . Pengumpulan data menggunakan kuesioner sedangkan analisis data dilakukan dengan menggunakan pengujian hipotesis . Data dikumpulkan dengan kuesioner yang telah diuji validitas dan reliabilitasnya (Alpha Cronbach) . Pengujian Hipotesis dilakukan untuk menunjukkan apakah suatu variabel independen secara parsial dan simultan mempengaruhi variabel dependen . Hasil penelitian pada taraf signifikan 0 .05 menunjukkan bahwa: 1) Semangat Kerja memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan Toko Ras Jaya Textile Padang yang ditunjukkan dari hasil t hitung = 2 .313 dengan tingkat signifikan 0 .05 . 2) Disiplin Kerja memiliki pengaruh positif dan signifikan terhadap Kinerja Karyawan Toko Ras Jaya Textile Padang yang ditunjukkan dari hasil t hitung = 3 .577 dengan tingkat signifikan 0 .05 . 3) Semangat Kerja dan Disiplin Kerja secara simultan mempunyai pengaruh positif dan signifikan terhadap Kinerja Karyawan Toko Ras Jaya Textile Padang yang ditunjukkan dari hasil f hitung = 6 .509 dengan tingkat signifikan 6 .509 > 3 .35 . Kontribusi pengaruh Semangat Kerja dan Disiplin Kerja terhadap Kinerja Karyawan Toko Ras Jaya Textile Padang sebesar 14 .1%

Pengaruh Ukuran Perusahaan,Biaya Lingkungan dan Kinerja Lingkungan Terhadap Profitabilitas pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020

Penelitian ini bertujuan untuk meneliti pengaruh ukuran perusahaan, biaya lingkungan dan kinerja lingkungan terhadap profitabilitas pada perusahaan pertambangan yang terdaftar diBursa Efek Indonesia (BEI) periode 2016-2020. Populasi dari penelitian ini terdiri dari 47 perusahaan pertambangan yang terdaftar di BEI dan metode pengambilan sampel di lakukan dengan Purposive sampling. Dengan metode tersebut diperoleh Sampel sebanyak 6  perusahaan dengan periode pengamatan 5 tahun (2016-2020) sehingga jumlah pengamatan sebanyak 30. Data laporan tahunan di akses melalui website Bursa Efek Indonesia (www.idx.co.id). Variabel profitabilitas di ukur dengan menggunakan ROA, ukuran perusahaan diukur dengan Ln total aset, biaya lingkungan diukur menggunakan alat ukur dummy dan kinerja lingkungan diukur berdasarkan PROPER. Data yang digunakan dalam penelitian ini  adalah data  kuantitatif. Teknik pengumpulan data  yang digunakan dalam penelitian ini adalah metode dokumentasi dan web internet. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa : 1) ukuran perusahaan berpengaruh signifikan terhadap profitabilitas, 2) biaya lingkungan berpengaruh tidak signifikan terhadap profitabilitas 3)  kinerja lingkungan berpengaruh tidak signifikan terhadap profitabilitas, 4) ukuran perusahaan, biaya lingkungan dan kinerja lingkungan secara simultan berpengaruh signifikan terhadap profitabilitas

Pengaruh Etika Profesi, Kecerdasan Emosional dan Pengalaman Auditor Terhadap Kualitas Audit (Studi Empiris pada KAP di Kota Padang) Tahun 2021

This study aims to determine and examine the effect of Professional Ethics and Emotional Intelligence and Auditor Experience on Audit Quality for Auditors at Public Accounting Firms in Padang City partially and simultaneously. This study uses an associative approach, namely research that aims to analyze the relationship between one variable and another. The population in this study are auditors who work at a Public Accounting Firm in Padang City using the Saturated Sanpling method. The results of this study are as follows: Partially Professional Ethics has an effect on Audit Quality, while Emotional Intelligence and Auditor Experience partially have no effect on Audit Quality. Simultaneously the Professional Ethics of Emotional Intelligence and Auditor Experience have an effect on Audit Quality

THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY CHARACTERISTICS, AND COMPANY AGE ON THE DISCLOSURE OF SUSTAINABILITY REPORT : EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2019 PERIOD

Penelitian ini bertujuan untuk mengetahui dan menganalisi pengaruh corporate governance, karakteristik perusahaan terhadap pengungkapan sustainability report (studi empiris pada perusahaan manufaktur yang terdaftar di bei periode 2015-2019 baik sebagian atau sekaligus. Perusahaan menyediakan laporan data keuangan kuantitatif dipakai penelitian dalam ini. Studi ini mengandalkan sumber sekunder untuk datanya sebanyak 179 perusahaan, yang sudah terdaftar di BEI antara tahun 2015-2019. Purposive sampling merupakan metode pengambilan sampel berdasarkan kriteria yang telah ditentukan yang dipakai dalam menggambilan sampel. Kriteria dengan menggunakan telah yang ditentukan, dari sampel enam bisnis dipilih. Dalam penelitian ini hipotesis diuji dengan menggunakan uji t dan uji f, dan koefisien determinasi dianalisis menggunakan metode regresi linier berganda. Dalam penelitian ini menemukan bahwa tata kelola ukuran perusahaan secara signifikan berpengruh terhadap pengungkapan laporan keberlanjutan, dan individuals perusahaan signifikan berpengaruh terhadap laporan berkelanjuran, dan bahwa tata kelola perusahaan dan karakteristik perusahaan keduanya berdampak pada pengungkapan laporan keberlanjutan.An empiriscal study of manuffacturing, companis liste on  IDX for the 2015-2019 perod, ether partialy or all at once, aims to identify and analyze the efect of corporate governance and company characteristic on sustainability report disclosure. The quantitative financial report data in this used study from come the company. 179 companies that were registered on the IDX between 2015 and 2019 provided the data for this study, which relies on secondary sources. A sampling strategy for taking samples that is based on predetermined criteria is called "purposeful sampling." Six businesses were chosen as samples based on predetermined criteria. The t and f tests were used to test this hypothesis, and multiple linear regresion method were used to look at the coefficient of determination. According to the findings of this study, corporate governance size has a significan impact on the diclosure of sustainability reports. corporat governace compayi characteristics both have an impac on the disclosure of sustainability reports, and individual businesses have a significat influnce, on the choice of inventory accounting metho

PENGARUH ARUS KAS, LABA DAN LEVERAGE TERHADAP FINANCIAL DISTRESS: Studi Empiris pada Perusahaan Manufaktur subsektor Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia periode 2016-2020

Penelitian ini bertujuan untuk menguji pengaruh arus kas, laba dan leverage terhadap financial distress perusahaan manufaktur subsektor tekstil dan garmen yang listing di BEI periode 2016-2020 secara parsial dan simultan. Jenis data mempergunakan data kuantitatif yang diambil lewat laporan keuangan dan laporan tahunan (annual report). Sumber data dalam penelitan ini adalah data sekunder. Populasi pada penelitian ini yaitu perusahaan Manufaktur subsektor tekstil dan garmen yang listing di BEI periode 2016-2020 sebanyak 21 Sampel. Teknik pengambilan sampel yaitu teknik purposive sampel menurut kriteria yang ditetapkan dan diperoleh sebanyak 8 perusahaan. Analisis data mempergunakan statistik deskriptif serta regresi logistik. Berdasarkan hasil pengujian secara parsial menyatakan bahwa Arus kas tidak berpengaruh signifikan terhadap financial distress. Laba berpengaruh signifikan terhadap financial distress. Dan leverage tidak berpengaruh signifikan terhadap financial distress

Pengaruh Leverage, Likuiditas, Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan (Study Empiris pada Perusahaan Manufaktur Sektor Makanan & Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2021)

This study aims to examine the effect of Leverage, Liquidity, Profitability, Company Size and Company Age on the Quality of Financial Statements in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The population of this study consisted of 32 manufacturing companies listed on the Stock Exchange and the sampling method was carried out by purposive sampling. With this method, a sample of 15 companies was obtained with an observation period of 4 years (2018-2021) so that the number of observations was 60. The annual report data is accessed through the Indonesia Stock Exchange website (www.idx.co.id).Variable Quality of Financial Statements is measured by the Multiple Linear Regression Formula measured by the total Variable x, Variable x Leverage is measured by DAR = Total Debt: Total Assets, Liquidity is measured using the formula Current Ratio = Current Assets: Current Liabilities, Profitability is measured using the formula ROA = Net income after tax: Total assets, company size is measured using the formula Company Size = Ln Total assets, company age is measured using the formula Company age = Research year. The data used in this research is quantitative data. The data collection technique used in this research is the proportional sampling method. The data analysis technique used multiple linear regression analysis.The results showed that: 1) Leverage had a partial effect on the quality of financial statements, 2) Liquidity had a partial effect on the quality of financial statements, 3) Profitability had a partial effect on the quality of financial statements, 4) Company size had a partial effect on the quality of financial statements, 5) Age The company partially influences the quality of financial statements, and Leverage, Liquidity, Profitability, Company size and company age Simultaneously influence the quality of financial statement

Pengaruh Kualitas Audit, dan Opinion Shopping Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2020)

This study aims to examine the effect of audit quality and opinion shopping on acceptance of going concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period. The research sample consisted of 15 companies. The method used was purposive sampling, the number of observations was 193 manufacturing companies listed on the IDX for the 2017-2020 period. Annual report data obtained by indo-exchange file(IDX). In this research, the analytical method used is logistic statistics with SPSS Version 21 for windows software. The results of this study indicate that audit quality and opinion shopping have no partial effect on acceptance of going-concern audit opinions. The results of the omnibus test (f test) show that audit quality and opinion shopping simultaneously influence acceptance of going-concern audit opinions