16 research outputs found
PENGARUH KUALITAS AUDIT DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN SUB SEKTOR BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
Penelitan ini dilakukan dengan tujuan untuk menguji pengaruh kualitas audit dan kondisi keuangan perusahaan terhadap opini audit going concern. Penelitian ini dilakukan dengan menggunakan data sekunder berupa laporan keuangan perusahaan pertambangan sub sektor baru bara tahun 2018-2020 yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah 32 perusahaan dengan total 78 sampel. Hasil penelitian variabel kualitas audit memiliki nilai signifikansi 0.998 lebih besar dari 0.05 (5%), sehingga dapat disimpulkan kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan hasil penelitian variabel kondisi keuangan perusahaan memiliki nilai signifikansi 0.358 lebih besar dari 0.05 (5%), disimpulkan kondisi keuangan tidak berpengaruh signifikan terhadap opini audit going concern. Untuk hasil penelitian kualitas audit dan kondisi keuangan perusahaan memiliki nilai signifikansi 0.160 lebih besar dari 0.05 (5%), karena itu disimpulkan kualitas audit dan kondisi keuangan tidak berpengaruh signifikan terhadap opini audit going concern.Kata Kunci: Kualitas Audit, Kondisi Keuangan Perusahaan, Opini Audit Going Concern
Individu, Pekerjaan Dan Manajemen Sumber Daya Manusia Terhadap Produktivitas Kerja: Kajian Konsep
Human Resource Management is needed in managing competent employees, because, if not managed well, then the employee will be dreadful for the company, that the employee could be showing no productivity or not working optimally. If they do not maximize their work, the corporate objectives will not be achieved. The employee could move to other companies that give them a better job or pay more attention to them. Therefore each individual employee and their work and the human resource management that manage the employees are related and connected and complementary to each other. Keywords: Productivity, Quality, Service, Human Resource Managemen
The Influence Of Tax Justice And Tax Understanding On Tax Evavasion (Perceptions Of Students' Accounting Study Program, Faculty Of Economics, Indonesian Advent University)
Study intended for evaluate impact justice as well as understanding tax on embezzlement tax according to perception student at Indonesian Adventist University, Accounting Study Program, Faculty of Economics. Respondent involved as many as 55, were obtained past method purposive sampling. Device SPSS version 22 software was used in analyze regression multiple. Acquisition studies found: (1) justice tax No influential to embezzlement tax (2) understanding tax No influential to embezzlement taxes and (3) justice taxes and understanding tax No influential to embezzlement ta
PENGARUH LEVERAGE DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SUBSEKTOR TAMBANG LOGAM DAN MINERAL LAINNYA YANG TERDAFTAR DI BEI PERIODE 2016-2020
This research was conducted to find of leverage and audit committee in influencing earnings management. The population of this study is a subsector company of other metals and mineral mines listed on the Indonesian stock exchange in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and data are downloaded from www.idx.co.id. The analysis methods performed are descriptive, coefficient correlation, coefficient determination, simple regression, classical assumption test, normality test, multi correlation, significance test, multiple regression with significance level of 0.05 or 5%. The result of this study showed that leverage (X1) had a significant negative influence on earnings management with value of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit committee members of 0.002 < 0.05 had a significant positive influence on earnings management and the number of meetings of 0.215 > 0.05 had a negative significant on earnings management (Y), and f has a significant influence with a value of 0.011 < 0.05 simultaneously.This research was conducted to find of leverage and audit committee in influencing earnings management. The population of this study is a subsector company of other metals and mineral mines listed on the Indonesian stock exchange in the period 2016 – 2020. Samples that fit the researcher’s criteria as many as 40 and data are downloaded from www.idx.co.id. The analysis methods performed are descriptive, coefficient correlation, coefficient determination, simple regression, classical assumption test, normality test, multi correlation, significance test, multiple regression with significance level of 0.05 or 5%. The result of this study showed that leverage (X1) had a significant negative influence on earnings management with value of 0.844 > 0.05, and the audit committee (X2) with a proportion of the number of audit committee members of 0.002 < 0.05 had a significant positive influence on earnings management and the number of meetings of 0.215 > 0.05 had a negative significant on earnings management (Y), and f has a significant influence with a value of 0.011 < 0.05 simultaneously
PENGARUH NPM DAN ROA TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PADA PERIDOE 2016-2020
Profit growth rate is important for every company. This study was conducted to determine the effect of NPM and ROA on Profit Growth in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The population used in the research is food and beverage companies listed on IDX in 2016-2020. Sampling in this study was carried out using purposive sampling so that there were 14 companies with five years of observation so that 70 sample data were obtained, but because there were 7 outliers, the sample used was 63 data. The results of this study state that NPM on profit growth seen from the correlation coefficient has a very weak r-count, in the significance test it does not have a significant relationship, in the coefficient of determination it has a weak contribution (0.004) and has a positive effect. ROA on profit growth seen from the correlation coefficient has a weak relationship, in the significance test it has a significant relationship (1.839 > 1.671), in the contribution determination coefficient it is still very weak, in a simple regression it has a positive effect. Simultaneously NPM and ROA seen from ANOVA simultaneously have a significant effect on profit growth (0.025 <0.05).Profit growth rate is important for every company. This study was conducted to determine the effect of NPM and ROA on Profit Growth in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange. The population used in the research is food and beverage companies listed on IDX in 2016-2020. Sampling in this study was carried out using purposive sampling so that there were 14 companies with five years of observation so that 70 sample data were obtained, but because there were 7 outliers, the sample used was 63 data. The results of this study state that NPM on profit growth seen from the correlation coefficient has a very weak r-count, in the significance test it does not have a significant relationship, in the coefficient of determination it has a weak contribution (0.004) and has a positive effect. ROA on profit growth seen from the correlation coefficient has a weak relationship, in the significance test it has a significant relationship (1.839 > 1.671), in the contribution determination coefficient it is still very weak, in a simple regression it has a positive effect. Simultaneously NPM and ROA seen from ANOVA simultaneously have a significant effect on profit growth (0.025 <0.05)
PENGARUH PROMO SHOPEEFOOD TERHADAP MINAT BELI PENGGUNA SHOPEE (Di Daerah Tangerang Selatan)
This research aims to describe and analyze the effect of ShopeeFood promos on the buying interest of Shopee application users in South Tangerang area. This study uses a questionnaire via google form as a research instrument. The data was processed using SPSS v25 software using coefficient of correlation test, namely the t test, the coefficient of determination, and simple linear regression. The correlation coefficient test r count of 0.734 which means that the buying interest has a strong relationship with ShopeeFood promos. The t test results showed that ShopeeFood promo has a significant effect on consumer buying interest as evidenced by the value of t count 10.800 > t table 1,98373 and the ShopeeFood promo variable showed by determination test of 53.8% which means it has a positive effect on the level of consumer buying desire while the rest influenced by other factors outside this research. The simple linear regression showed Y= -5,940 + 1.016X as the formula, which means that if the promo has no buying interest, the consumer is in a condition of -5,940 and if the promo increases by 1 unit, the buying interest increases by 1,016 units. It can be seen that the promo is very influential on consumer buying interest.This research aims to describe and analyze the effect of ShopeeFood promos on the buying interest of Shopee application users in South Tangerang area. This study uses a questionnaire via google form as a research instrument. The data was processed using SPSS v25 software using coefficient of correlation test, namely the t test, the coefficient of determination, and simple linear regression. The correlation coefficient test r count of 0.734 which means that the buying interest has a strong relationship with ShopeeFood promos. The t test results showed that ShopeeFood promo has a significant effect on consumer buying interest as evidenced by the value of t count 10.800 > t table 1,98373 and the ShopeeFood promo variable showed by determination test of 53.8% which means it has a positive effect on the level of consumer buying desire while the rest influenced by other factors outside this research. The simple linear regression showed Y= -5,940 + 1.016X as the formula, which means that if the promo has no buying interest, the consumer is in a condition of -5,940 and if the promo increases by 1 unit, the buying interest increases by 1,016 units. It can be seen that the promo is very influential on consumer buying interest
PENGARUH KOMPENSASI RUGI FISKAL DAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SUB SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020
This study was conducted to examine and determine the effect of tax loss compensation and deferred tax on tax avoidance. The population used for this study were 13 oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, and the sample was only 10 Companies that met the criteria of the researcher who reported their commercial reports for four consecutive years. Participate (2017-2020), so the total sample is 40 data. The method used in this study is to use quantitative methods, by conducting descriptive analysis, Classical assumption test, normality test, correlation coefficient test, hypothesis testing, coefficient of determination test, simple regression test, F-simultaneous test, multiple regression with a significance level of approx. 0.05 (5%). The results of this study indicate the significance value of Fiscal Loss Compensation (X1) 0.157 > 0.05 which means it has no effect on Tax Avoidance (Y). The significance value of Deferred Tax (X2) is 0.116 > 0.05 which means it has no effect on Tax Avoidance (Y). Simultaneously the two independent variables are 0.192 which means > 0.05. So there is no significant effect between Fiscal Loss Compensation (X1) and Deferred Tax (X2) on Tax Avoidance (Y)This study was conducted to examine and determine the effect of tax loss compensation and deferred tax on tax avoidance. The population used for this study were 13 oil and gas sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period, and the sample was only 10 Companies that met the criteria of the researcher who reported their commercial reports for four consecutive years. Participate (2017-2020), so the total sample is 40 data. The method used in this study is to use quantitative methods, by conducting descriptive analysis, Classical assumption test, normality test, correlation coefficient test, hypothesis testing, coefficient of determination test, simple regression test, F-simultaneous test, multiple regression with a significance level of approx. 0.05 (5%). The results of this study indicate the significance value of Fiscal Loss Compensation (X1) 0.157 > 0.05 which means it has no effect on Tax Avoidance (Y). The significance value of Deferred Tax (X2) is 0.116 > 0.05 which means it has no effect on Tax Avoidance (Y). Simultaneously the two independent variables are 0.192 which means > 0.05. So there is no significant effect between Fiscal Loss Compensation (X1) and Deferred Tax (X2) on Tax Avoidance (Y
PENGARUH AUDIT TENURE DAN KUALITAS AUDIT TERHADAP AUDIT DELAY PADA SUB SEKTOR MINYAK MENTAH DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2017-2020
This study aims to examine audit tenure and audit quality in influencing audit delay in crude oil and gas sub-sector companies listed on the Indonesia Stock Exchange, using a period of 4 years (2017-2020). Observation data were 44 samples from 11 companies which were obtained using purposive sampling method. The analytical methods used are descriptive quantitative, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, partial, t test, multiple linear regression and F test. The results of the analysis of this study indicate that audit tenure has no significant effect on audit delay and audit quality has no significant effect on audit delay. The results of all the variables studied are that there is no significant effect between audit period and audit quality on audit delay in oil and gas sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020.This study aims to examine audit tenure and audit quality in influencing audit delay in crude oil and gas sub-sector companies listed on the Indonesia Stock Exchange, using a period of 4 years (2017-2020). Observation data were 44 samples from 11 companies which were obtained using purposive sampling method. The analytical methods used are descriptive quantitative, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, partial, t test, multiple linear regression and F test. The results of the analysis of this study indicate that audit tenure has no significant effect on audit delay and audit quality has no significant effect on audit delay. The results of all the variables studied are that there is no significant effect between audit period and audit quality on audit delay in oil and gas sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020
PENGARUH AKTIVA PAJAK TANGGUHAN DAN BEBAN PAJAK TANGGUHAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019 – 2021
The study was conducted to provide an empirical explanation the impact of deferred tax assets and deferred tax expenses on tax avoidance in various industrial sector companies that listed on Indonesia Stock Exchange in 2019 -2021. The total of population were 33 companies and the sample that fit to the criteria were 24 companies. Because the research period is three years, so the total samples is 72 data. The data has been collected and then processes using SPSS 25 with descriptive statistical data analysis,classical assumption test, and hypothesis test. The results of this study state that partially deferred tax assets have no significant influence on tax avoidance, and deferred tax expenses also has no significant influence on tax avoidance. Simultaneously deferred tax assets and deferred tax expenses does not have any influence on tax avoidance.
Keywords: Tax Avoidance, Deferred Tax Assets, Deferred Tax Expenses.Penelitian ini dilakukan agar memberikan penjelasan secara empiris tentang pengaruh aktiva pajak tangguhan dan beban pajak tangguhan terhadap penghindaran pajak bagi perusahaan yang bergerak di bidang industri yang terlisensi di Bursa Efek Indonesia periode 2019-2021. Banyaknya populasi pada penelitian ini sebanyak 33 perusahaan dan banyaknya sampel yang cocok dengan kriteria sebanyak 24 perusahaan. Karena periode penelitian selama tiga tahun, maka jumlah sampel adalah 72. Data yang sudah dihimpun kemudian diolah memakai SPSS 25 dengan analisis data statistik deskriptif, uji asumsi klasik kemudian uji hipotesis. Hasil penelitian ini menyatakan jika secara parsial aktiva pajak tangguhan tidak berpengaruh signifikan terhadap penghindaran pajak dan beban pajak tangguhan juga tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan aktiva pajak tangguhan dan beban pajak tangguhan tidak berpengaruh signifikan terhadap penghindaran pajak.
Kata kunci: Penghindaran Pajak, Aktiva Pajak Tangguhan, Beban Pajak Tangguhan
The Effect of Human Development Index Towards Economic Growth in Bandung Barat Regent
Human development is an integral part of an economic growth of a country not to mention the regent or province in the country. Bandung Barat Regent or also known as Kabupaten Bandung Barat is a new region that was established not more than 6 years ago. The establishment of the new district was the result of UU No. 12 Year 2007 on Kabupaten Bandung Barat. In the beginning of its establishment, there are problems that the government body of Bandung Barat regent must face. Problems such as infrastructure, road, banking industry, cooperation and health facility are some of the problems. Nevertheless, Bandung Barat regent has gone through a milestone, as government with its policy has make Bandung Barat flourished and shows growth in its economy. The study looks on the growth of human development and the economy of Bandung Barat regent. The result of the study shows that there is a significant correlation between human development index in terms education and economic growth of Bandung Barat Regent (ĂŹ = 0.039) and also between average human development index and economic growth of Bandung Barat (ĂŹ = 0.012). Thus, they are each contributing to the increase of economic growth 92.4% and 97.%, respectively.Keywords: Bandung Barat, Human Development Index, Economic Growt