PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI

This study examines the effect of capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefir

Pengaruh Penerapan Insentif Pajak, Tax Literacy Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM

This study aims to determine the effect of Tax Incentives, Tax Literacy and Tax Sanctions on MSME Taxpayer Compliance in the Bekasi City area. The number of samples used in this study were 118 respondents. The sample in this study used an accidental sampling technique which was carried out using a questionnaire distributed to respondents via google form. The results of the study found that tax literacy had a positive effect on MSME taxpayer compliance, while tax incentives and tax sanctions had no effect on MSME taxpayer compliance.Tujuan dari penelitian ini untuk mengetahui pengaruh dari Insentif Pajak, Tax Literacy dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM di wilayah Kota Bekasi. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 118 responden. Sampel pada penelitian ini menggunakan Teknik accidental sampling yang dilakukan dengan menggunakan kuesioner yang dibagikan kepada responden melalui googleform. Hasil penelitian menemukan bahwa tax literacy berpengaruh positif terhadap kepatuhan wajib pajak umkm sedangkan insentif pajak dan sanksi perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak umkm

PELATIHAN TEKNIK HIDROPONIK SEDERHANA UPAYA PENGEMBANGAN LAHAN TIDUR MENJADI LAHAN PRODUKTIF DI DESA KARANGREJA

Land utilization for large industries is usually used as a form of large economic practices that involve a lot of production costs. But for a village, utilizing existing land will be a great help that does not require large costs. Utilizing simple land around the house or neighborhood will get many benefits, especially small cost benefits. Many residents have not been able to utilize the land around the environment to become productive land that produces profits. Therefore, the method used is to conduct training to residents who do not understand to utilize their narrow land into economically productive land with simple equipment. The result of the implementation of a simple hydroponic training program in an effort to develop idle land is that the head of Karangreja Village requested that hydroponics be made in the village as an example for the wider community who want to follow the example of hydroponics with the DFT method

Pengaruh Pengetahuan Auditor, Pengalaman Auditor, Kompleksitas Tugas, Locus Of Control, Tekanan Ketaatan Dan Senioritas Auditor Terhadap Audit Judgment

This study aims to determine the effect of auditor knowledge, auditor experience, task complexity, locus of control, obedience pressure and auditor seniority on audit judgment. The method used is descriptive quantitative. The data used is the data of auditors who work at Public Accounting Firms (PAC) in Bekasi and Jakarta. The technique of using data is by distributing questionnaires. The data was processed using SPSS version 25. The results showed that the auditor’s knowledge had an effect on audit judgment. Meanwhile, auditor experience, audit complexity, locus of control, obedience pressure and auditor seniority have no effect on audit judgment.   Keyword: Audit Judgment, Auditor Knowledge, Auditor Experience, Task Complexity, Locus Of Control, Obedience Pressure and  Auditor Seniority.Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan auditor, pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor terhadap audit judgment.             Metode yang digunakan adalah deskriptif kuantitatif. Data yang digunakan adalah data auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Bekasi dan Jakarta. Teknik penggunaan data yaitu dengan penyebaran kuesioner. Data diolah menggunakan SPSS versi 25.             Hasil penelitian menunjukkan bahwa pengetahuan auditor berpengaruh terhadap audit judgment. Sedangkan pengalaman auditor, kompleksitas tugas, locus of control, tekanan ketaatan dan senioritas auditor tidak berpengaruh terhadap audit judgment

PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS,DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN STUDI PADA EMITEN SEKTOR MANUFAKTUR DI BEI

This study examines the effect of capital structure, growth, and profitability on dividend policy and value of thefirm's manufacturing sector issuers listed on the Stock Exchange in the period 2009-2013. Samples were takenthrough purposive sampling a total of 18 issuers. The results of this study found: (1) significant negative effect ofcapital structure on dividend policy, (2) the growth of the company significant negative effect on dividend policy, (3)the profitability of a significant positive effect on dividend policy, (4) capital structure significant negative effect onvalue of the firm, (5) the firm growth is not a significant positive effect on firm value, (6) the profitability of asignificant positive effect on firm value, and (7) the dividend policy of a significant positive effect on firm value. Theresults of this study also found the most dominant in the capital structure affects the dividend policy and value of thefir