ANALISIS DETERMINAN KUALITAS PELAPORAN KEUANGAN PERUSAHAAN NON JASA KEUANGAN DI BURSA EFEK INDONESIA

This study aims to analyze the determinants that affect the quality of financial reporting, which constitutes leverage, company size, cash flow volatility, sales volatility, company operating cycle, loss proportion, intangible asset intensity, and capital intensity. We used the WarpPLS 7.0 program in analyzing the secondary data. The sample in this study were non-financial service companies selected through the purposive sampling technique in the period 2015-2019. The research method used is the descriptive quantitative method with regression analysis. The research results showed that leverage, company size, and capital intensity had a significant and positive effect on the quality of financial reporting. Meanwhile, the operating cycle, the proportion of losses, and the intensity of intangible assets had a significant and negative effect on financial reporting quality. However, cash flow volatility and sales volatility produced an insignificant effect on the quality of financial reporting

PENGARUH KEPEMILIKAN INSTITUSIONAL, KUALITAS AUDIT, RETURN ON ASSET, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK

Tax avoidance is an action taken intentionally to reduce the payment of tax obligations. This study aims to obtain empirical evidence regarding the effect of Institutional Ownership, Audit Quality, Return on Assets, and Leverage on Tax Avoidance. The sample used in this study is an agricultural company listed on the Indonesia Stock Exchange. The sampling technique was carried out by purposive sampling method which was used to select samples based on certain criteria, so that 75 samples were obtained from 15 companies during the last 5 years. The results of the study show that return on assets and leverage have a positive effect on tax avoidance. Meanwhile, audit quality has a negative effect on tax avoidance, and institutional ownership has no effect on tax avoidance.Keywords: Audit Quality; Institutional Ownership; Leverage; Return On Asset; Tax Avoidance

Evaluasi Pengendalian Internal dalam Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT Bank Sumut Syariah Cabang Medan Katamso

This research is to find out the Evaluation of Internal Control in the Accounting Information System on Cash Receipts and Disbursements Case Study of Pt. Bank Sumut Syariah Medan Katamso Branch. This study uses qualitative research methods and data collection techniques with interviews and documentation techniques. This study uses data collection techniques by interviewing several employees at Pt. Bank Sumut Syariah Medan Katamso Branch. The results of this study indicate that the internal control system for cash receipts and disbursements has been implemented by PT. Bank Sumut Medan Katamso Branch which has fulfilled the cash receipt and disbursement requirements. internal control system The effectiveness of cash receipts is not yet effective. At PT. Bank Sumut Medan Katamso Kota Branch, the capacity of the accounting information system to handle cash receipts and disbursements is inadequate so that the company's internal cash management becomes ineffective because the accounting and finance departments continue to play a complementary rol

Analisis Strategi Pemasaran Dalam Meningkatkan Penjualan Terasi Udang Di Desa Rantau Panjang

Marketing strategy is a form of plan on how to design the direction of the target market towards consumer demand in determining the company's expectations to attract customers' interest in the products offered in increasing sales. The problem faced by the Shrimp Shrimp business in Rantau Panjang Village is the absence of a brand and a small business while the management of production in rural areas is difficult to penetrate the market share, for that it is necessary to do a strategy in this Shrimp Shrimp business. The purpose of this study was to determine the right marketing strategy for shrimp paste. The data collection method was obtained from Observation, Interview and Documentation using the Quantitative Descriptive Method, the data that had been obtained was then analyzed using the SWOT analysis method, by looking at Strengths, Weaknesses, Opportunities, Threats. The results show that based on the research above, it can be concluded that the problem that occurs in the shrimp paste business is the difficulty in marketing production as a result of the absence of trademark rights and a very simple marketing system