PENGARUH BEBAN PAJAK KINI, KEPEMILIKAN MANAJERIAL DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA

Penelitian ini bertujuan unttuk menganalisis seberapa besar pengaruh beban pajak kini, kepemilikan manajerial dan perencanaan pajak terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2019. Sampel dalam penelitian ini terdiri dari 5 perusahaan manufaktur subsektor barang konsumsi yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2019 dengan menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan dari website Indonesia Stock Exchange (www.idx.co.id). Metode statistik yang digunakan untuk menguji hipotesis menggunakan regresi linear. Untuk analisis data digunakan SPSS ver. 25 dengan analisis regresi linear. Hasil dari penelitian ini menunjukkan bahwa (1) Beban pajak kini berpengaruh signifikan terhadap manajemen laba pada perusahaan manufaktur subsektor barang konsumsi yang terdaftar di BEI periode 2014-2019, dengan nilai signifikansi sebesar 0,000 ttabel (4,351 > 2,05183). (2) Kepemilikan manajerial berpengaruh berpengaruh tidak signifikan terhadap manajemen laba pada perusahaan manufaktur subsektor barang konsumsi yang terdaftar di BEI periode 2014-2019, dengan nilai signifikansi sebesar 0,019 0,05 dan nilai thitung ftabel (7,371 > 2,98) 

Analisis Perbandingan Fraud Pentagon dengan Beneish Ratio dalam Pendeteksian Fraudulent Financial Reporting dengan Opini Audit sebagai Variabel Moderating

ABSTRACTFraudulent Financial Reporting is a deliberate attempt by a company to deceive and mislead users of financial statements, especially investors and creditors, by presenting and manipulating the material value of financial statements. This study aims to determine how the auditor's opinion can moderate the comparative analysis of the pentagon fraud with the beneish ratio in the detection of fraudulent financial reporting. The type of data used in this study is comparative quantitative data. The data source in this study is secondary data. The population in this study are banking companies listed on the IDX. With a sample of 16 publicly traded companies engaged in financial and banking institutions and were listed on the Indonesia Stock Exchange in 2014-2017. The results of this study indicate that of 64 samples there were 12.5% which indicated that the financial statements had been manipulated. Auditor opinions can increase the influence of Financial Stability, external auditor quality, change in auditor, change of directors, days sales in receivables index, sales gross margin Index, Asset Quality Index, growth index, depreciation index, sales, and general administration expenses index, leverage index, total accrual to fraudulent financial reporting. Beneish Ratio affects Fraudulent Financial Reporting while Fraud Pentagon does not affect Fraudulent Financial Reportin

Pengaruh Konservatisme Akuntansi, Capital Intensity Dan Financial Distress Terhadap Tax Avoidance

 This study aims to analyze the effect ofAccounting Conservatism, Capital Intensity, and Financial Distress AgainstTax Avoidance (Empirical Study on Manufacturing Companies Listed on the IDX in 2016 – 2019). This research is quantitative with the data used is secondary data sourced from financial statements. The population of this study is the Manufacturing Companies in the Consumer Goods Sector on the Indonesia Stock Exchange for the 2016–2019 period, from 22 samples of companies using purposive sampling method. The data analysis used was descriptive statistical analysis, while the hypothesis test used multiple regression analysis. With the application of Eviews (Econometric View) version 9. The results of this study indicate that Accounting Conservatism, Capital Intensity, and Financial Distress simultaneously affect Tax Avoidance. Based on the partial test results (t test) that Financial Distress has an effect on Tax Avoidance, while Accounting Conservatism and Capital Intensity have no effect on Tax Avoidance.

Pengaruh Struktur Modal, Alokasi Pajak, Dan Ukuran Perusahaan Terhadap Earning Response Coefficient (Erc)

The purpose of this study was to determine the effect of capital structure, tax allocation, and company size on the Earning Response Coefficient (ERC) either partially or simultaneously. The population in this study are companies in the trade, service and investment sector in the large trade sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The research sample was determined by purposive sampling method and obtained 25 companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019, so that the total sample amounted to 125 samples. Data processing was performed using multiple linear regression method with the help of Statistical Product and Service Solution (SPSS) version 22.The results of this research showed that partially the capital structure variable had no significant effect on the earning response coefficient (ERC), the tax allocation variable had no significant effect on the earning response coefficient (ERC) and the firm size variable has a significant effect on the earning response coefficient (ERC). While the results of the research simultaneously show that the capital structure, tax allocation and company size together have a significant effect on the earning response coefficient (ERC)

THE INFLUENCE OF FINANCIAL DISTRESS, GROWTH OPPORTUNITIES, AND DEBT COVENANT TO CONSERVATISM OF ACCOUNTING COMPANY

This research aims to examine the influence of financial distress, growth opportunities and debt covenant to the company's accounting conservatism at manufacturing companies listed on the Indonesia Stock Exchange in 2013 - 2017. This research used quantitative method. The populations of study were 144 manufacturing companies listed on the Indonesia Stock Exchange, with the sample of nine companies during 2013-2017. The data collection technique used a purposive sampling method to determine research samples. The statistical method used multiple linear regression analysis with SPSS version 22. The result of this research showed that financial distress did not have a significant influence on accounting conservatism. Growth opportunities had a significant positive influence on accounting conservatism. Debt covenant did not affect to accounting conservatism, and financial distress. Growth opportunities and debt covenant affect to company’s accounting conservatism. Keywords: Financial distress, growth opportunities, debt covenant, accounting conservatis

Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak

The slowdown in tax revenues was influenced by national economic conditions that were under pressure due to the weakening of the manufacturing industry, a decrease in international trade activities, and restrictions on community activities due to the pandemic. The objectives of this article is to find out how much sales growth, capital intensity, executive compensation, and manager ownership affect taxation. This is a form of quantitative associative research, with secondary data from annual financial statements served as the data source. The population includes property companies listed on the Indonesia Stock Exchange in 2017-2020 with a total population of 65 companies. The sample selection method chosen was purposive sampling and samples that matched the criteria obtained by 11 companies with a period of 4 years, so that 44 observation data were obtained. The data analysis methods used are descriptive statistics, testing classical assumptions, regression of panel data and hypothesis testing. Data analysis of this study uses statistical calculations using the Eviews application version 12. The results of simultaneous research (statistical test F) show that Sales growth, Capital intensity, Executive Compensation, and Managerial Ownership together affect tax avoidance. Based on the results of partial research (statistical test t) shows that Sales growth and Capital intensity have a negative and significant effect on tax avoidance, while in Executive Compensation and Managerial Ownership do not have a significant effect on tax avoidance

Pengembangan Soal Higher Order Thinking Skills (HOTS) pada Materi Barisan dan Deret Bilangan

Penelitian pengembangan ini dilakukan dengan 2 tahap utama yaitu preliminary dan formative evaluation. Tahap formative evaluation meliputi self evaluation, expert review, one-to-one, small group dan field test. Untuk mengetahui kevalidan perangkat soal HOTS dilihat dari hasil analisis lembar validasi pada tahap expert review. Kepraktisan soal diketahui dari hasil analisis angket respon siswa pada tahap small group. Sedangkan efek potensial soal berdasarkan hasil analisis kemampuan berpikir tingkat tiggi siswa pada tahap field test. Hasil pengembangan soal HOTS ini berupa perangkat soal yang terdiri dari kisi-kisi dan soal HOTS dengan 5 soal berbentuk uraian yang memenuhi kriteria valid dan praktis. Perangkat soal dinyatakan valid dengan rata-rata kriteria skor sebesar 89% dalam kategori sangat valid, dan dinyatakan praktis dengan kriteria skor sebesar 83% dalam kategori sangat praktis. Soal HOTS yang dikembangkan juga memiliki efek potensial yang baik terhadap kemampuan berpikir tingkat tinggi siswa dengan skor rata-rata 15,6875 yang menunjukkan kemampuan berpikir tingkat tinggi siswa dalam kategori bai

Peran kader Ranting 'Aisyiyah Cabang Kota Yogyakarta dalam pemberdayaan masyarakat di bidang kesehatan

Health cadres have a role to assist the government in improving community health status, reducing MMR and IMR. One of his roles is to become a Posyandu cadre in Aisyiyah. But in reality, cadres have a dual role. Therefore, the researcher intends to find out how far the participation of Health cadres is in Branch Aisyiyah, Yogyakarta City Branch. This research is a qualitative study and was conducted at the Branch of ‘Aisyiyah Yogyakarta City Branch in 2017. The number of participants was taken to have a saturated answer from the cadre of isy Aisyiyah. Test analysis with content analysis. The results obtained that the cadres ‘Aisyiyah collaborated with educational institutions both ‘Aisyiyah or Muhammadiyah to provide health education, health checks and treatment. Health related activities are carried out both in the activities of recitation, social gathering, study or routine meetings of warga Aisyiyah residents. Other programs that are running are TB Knocking, assistance in taking medicine, Posyandu Elderly Sakinah, and early detection of non-communicable diseases. ‘Aisyiyah cadres play a role in mutual cooperation" from, for and by the community ". The number of cadres and the age of keder ‘Aisyiyah is not a barrier to their performance. Complementarity and cooperation are the keys to the implementation of work programs in accordance with the aim of improving the level of public health. Young cadres as implementers, senior cadres as advisors. Based on the results of the study it can be concluded that Aisyiyah cadres play an active role to improve public health despite having a dual role

Induksi Tunas in Vitro Jeruk Siam (Citrus Nobilis Lour.) Asal Kampar Dari Eksplan Tunas Apeks Dan Nodus in Vitro

Citrus nobilis Lour. is a citrus plant that is highly demanded by many people in Riau. Propagation of C. nobilis Lour. has some problems due to various diseases that decrease its production. The conventional propagation of C. nobilis. requires a lot of parent plants and takes a long time, therefore the in vitro propagation is necessary. The purpose of this study was to determine the concentration of BAP and explant source as well as the interaction between both treatments in inducing C. nobilis bud. This research used a factorial randomized block design (RBD) with two factors i.e the concentration of BAP (0, 1, 2 and 3 mg / l) and the source of explants (shoot apex and 6 week in vitro nodes). All combined treatments showed no significant difference to the emerging bud, the number of shoots and length of shoot. The results showed that the addition of 2 mg/l BAP at the apex shoot and node explants were able to induce bud. Better explant sources in inducing bud was the node explants. The node explants at a concentration of 1 mg/l BAP gave better result in inducing bud