Jurnal Riset Akuntansi Politala

THE INFLUENCE OF COMPANY AGE, LEVERAGE, TOTAL CASH FLOW AND COMPANY SIZE ON FINANCIAL DISTRESS IN TEXTILE AND GARMENT COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2021

2024-01-12T03:30:01+00:00

This research was used to determine the effect of company age, leverage, total cash flow and company size on financial distress in textile and garment companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling method for this research uses a purposive sampling method. The analysis technique used is multiple linear regression and the type of research data is quantitative. The research results show that leverage has a significant positive effect on financial distress in textile and garment companies listed on the Indonesia Stock Exchange in 2019-2021. On the other hand, company age, total cash flow, and company size have an insignificant negative effect on financial distress. It is hoped that the results of this research can be a basis for management to make improvements when the company shows financial problems. It is hoped that this research will help them choose which companies they will invest in.

PENGARUH TOTAL ASSET TURNOVER, LEVERAGE DAN SALES TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA

2023-12-27T14:39:20+00:00

This study aims to determine the impact of Total Asset Turnover, Leverage, and Sales on profit growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period of 2019 - 2021. The sampling technique employed was purposive sampling, resulting in a sample size of 11 companies. For this study, the data analysis method employed is multiple linear regression analysis. The findings of this study indicate that Total Asset Turnover and Sales have a positive impact on profit growth, whereas Leverage has a negative impact on profit growth.

DETERMINAN KUALITAS LAPORAN KEUANGAN KOPERASI WANITA DI KABUPATEN SUMENEP

2024-03-17T02:53:10+00:00

This research aims to test the influence of understanding SAK ETAP cooperative accounting, the quality of human resources, education level, the use of information technology and integrity on the quality of financial reports of womenâ€™s cooperatives in Sumenep district. With this research, it is expected to be additional information and input for womenâ€™s cooperatives to further improve the quality of their financial statements. This study builds on previous research by adding integrity variables and object used by the Sumenep Regency womenâ€™s cooperative because. The population of this study is a womenâ€™s cooperative registered in the KEMENKOPUKM with a sample of 74 respondents and analysis data using SPSS 26.0 software. The results of this study are variables of understanding accounting for SAK ETAP cooperatives and the quality of human resources have positive and significant effect on the quality of financial statements, while the level of education, the use of information technology and integrity do not affect the quality of financial statements in womenâ€™s cooperatives.

THE EFFECT OF ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) AND CAPITAL STRUCTURE ON FIRM VALUE: THE ROLE OF FIRM SIZE AS A MODERATING VARIABLE

2024-05-15T06:53:52+00:00

This research aims to examine the effect of Environmental, Social, and Governance (ESG) and capital structure on firm value moderated by firm size variables. Good ESG disclosure will attract investors to invest in a company so that it can increase the value of the company. The research sample of 47 mining companies listed on the Indonesia Stock Exchange was taken using a purposive sampling technique. The research observation period was 2021-2022, so the total observations were 94 subjects. This research uses a quantitative approach. The data collection method is documentation through secondary data collection on annual financial reports and sustainability reports, the data analysis technique is moderated regression analysis (MRA) using Eviews Enterprise 12 software. The results showed that ESG has no positive effect on firm value, but capital structure and firm size have a negative effect on firm value. Firm size is unable to moderate the effect of ESG on firm value but can moderate the effect of capital structure on firm value.

THE ENVIRONMENTAL COST ACCOUNTING TREATMENT IN PHARMACEUTICAL COMPANIES (A STUDY OF PT. SUMBER OBAT MALANG)

2024-05-23T15:08:22+00:00

This study aims to determine the accounting treatment of environmental costs in waste management efforts at PT Sumber Obat related to the process of identification, recognition, measurement, presentation, and disclosure of environmental costs. This research uses qualitative research methods with a case study approach. The results showed that PT Sumber Obat has carried out waste management very well and also pays attention to its responsibility to the surrounding community by holding CSR programs. In the application of environmental accounting, there are five stages of cost allocation. The identification stage is classified into 2 costs, namely operational costs (repair costs, maintenance costs, employee bonus salaries, chemical decomposition costs, administrative and general costs, donation costs) and environmental and AMDAL handling costs. The environmental cost recognition stage uses the accrual basis method which recognizes when transactions occur without reference to cash transfers. The measurement stage of environmental costs is by PSAK which uses rupiah units and uses the historical cost method. The presentation stage of environmental costs has not been separated from the financial statements and is made one with the company's operating costs included in the income statement. The disclosure stage shows that PT Sumber Obat has not disclosed related environmental cost reports, and there are no policies and notes related to environmental costs in the notes to the financial statements.

PENGARUH KUALITAS AUDIT, KEKUATAN PENDAPATAN, KOMITE AUDIT TERHADAP NILAI PERUSAHAAN

2024-06-04T06:40:51+00:00

Company value offers investors a framework to evaluate investment choices. The goal of the purpose of this research is to examine the impact of audit quality, revenue strength, and audit committee about the matter value of enterprises operating in the fundamental industrial and chemical domains that are listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022. This research paradigm employs a causal design using secondary data sources. The sampling technique used was purposive sampling, including a selection of 32 firms over a span of 3 years. This yielded a total of 96 samples, namely in the form of annual report data from companies operating in the basic industrial and chemical sectors over the period of 2020-2022. This study employs a quantitative methodology by doing statistical analyses on the data. It utilizes research analysis techniques such as descriptive statistical analysis tests, classical statistical hypothesis testing, and conducting hypothesis testing via the use of multiple linear regression method. The study results suggest that the variable of audit quality has a substantial significant and advantageous effect on the company's valuation. The earnings power and audit committee variables have no impact the value of a firm

PENGARUH KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI

2024-06-04T06:37:21+00:00

The purpose of this study was to determine the effect of financial performance and environmental performance on firm value and managerial ownership as a moderator between financial performance and environmental performance on firm value. This study uses a quantitative approach with a purposive sampling technique. The results showed that the EVA value was 0.8075> 0.05, the MVA value was 0.5351> 0.05, the environmental performance value was 0.0151 <0.05, and the KM value between EVA and firm value was 0.7839> 0.05. The KM value between MVA and firm value is 0.0095 < 0.05, while the KM value between environmental performance is 0.6758 > 0.05. Thus, EVA and MVA do not affect firm value, while environmental performance has a significant effect on firm value, and managerial ownership as a moderating variable does not moderate the effect of EVA, and environmental performance on firm value. However, managerial ownership can moderate the relationship between MVA and firm value.

PENGARUH GREEN ACCOUNTING DAN SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)

2024-01-18T10:27:38+00:00

The research was conducted to test and analyze whether green accounting projected with index proper while sustainability reports projected by corporate social responsibility influenced the financial performance of companies with leverage and size of companies as controlling variables. The research objects used are manufacturing companies listed on the Indonesian Stock Exchange from 2018 to 2022. The sampling technique in this study uses purposive samplings with defined criteria, thus producing 249 data. The method used in this study is the double linear regression analysis method. The results of this research show that green accounting and sustainability reports have an impact on the financial performance of companies.

PENGARUH PENDAPATAN MASYARAKAT, KUALITAS PELAYANAN, SANKSI PERPAJAKAN, DAN NILAI JUAL OBJEK PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA BANJARMASIN

2024-01-19T06:46:25+00:00

This study aims to examine and analyze the effect of community income, service quality, tax sanctions, and selling value of tax objects on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2). The population in this study is rural and urban land and building taxpayers registered with the Regional Revenue and Asset Financial Management Agency (BPKPAD) of Banjarmasin City totaling 159,175 people. The sample in the study was 100 taxpayer respondents. This study used purposive sampling method calculated by Slovin's formula. The data collection technique used in this study was a questionnaire. The type of research used is primary data from data sources obtained directly from original or first-party sources. The data analysis method was applied with multiple regression analysis using the help of IBM SPSS version 26. The results of this study show that community income, service quality, and selling value of tax objects have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City. However, tax sanctions do not have a significant effect on taxpayer compliance in paying PBB-P2 in Banjarmasin City.

PENGARUH SOLVABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP MANAJEMEN LABA

2024-01-22T00:57:54+00:00

Profit in financial reports can be used as a way to assess whether management is good or bad in managing company assets. Earnings management is viewed from two points of view. Academics see it as the right of company managers to set certain accounting policies, while practitioners consider it fraud. This research aims to determine how solvency (leverage), company size, and dividend policy influence earnings management. The results of this research took all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2022 observation period. Quantitative methods were used in this study with purposive sampling as a sample selection technique, to test the hypothesis. This research produced data from 252 companies, with 63 companies as samples. This research shows that leverage affects earnings management, but company size does not affect earnings management. On the contrary, dividend policy seems to have a positive impact on earnings management.

STRATEGI PENGEMBANGAN USAHA JENANG PASCA PANDEMI MENGGUNAKAN METODE SWOT DAN QSPM PADA CV. MUBAROKFOOD CIPTA DELICIA

2024-06-05T01:33:37+00:00

This research is applied research with a qualitative descriptive case study approach that aims to formulate a business development strategy after the Covid-19 pandemic at CV. Mubarokfood Cipta Delicia. Data was collected using observation, interview, documentation, and questionnaire methods. Data analysis was carried out using the IFE, EFE, CPM, IE, SWOT, and QSPM matrices. The result of the total IFE weighted score is 2.789 and the total EFE weighted score is 3.358. The total score based on CPM of 3,413 shows that the company is in the most superior position. The results of the IE Matrix analysis are in quadrant II (grow and build) by producing integration strategies and intensive strategies, which are further processed using the SWOT matrix and create eight alternative strategies. The strategy that best suits the condition of the company based on QSPM is to maintain quality and increase product innovation through cooperation with suppliers to achieve customer satisfaction with a TAS value of 6.691.

DETERMINAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI INFORMASI PERPAJAKAN SEBAGAI PEMODERASI

2024-05-23T08:10:01+00:00

The purpose of this research is to assess the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance with tax information as a moderating variable for taxpayers at the West Semarang Pratama Tax Service Office (KPP). This research uses quantitative methods. This method uses a questionnaire as the basis for data collection. The population used in this research is Taxpayers registered at the West Semarang KPP. The sampling method used was purposive sampling with the criteria of taxpayers registered at the West Semarang KPP and using the e-filling application. In this research, the data analysis method used is Moderated Regression Analyze (MRA). The results of this research are that the use of e-filing and tax socialization has no effect on taxpayer compliance, but tax knowledge has a positive effect on taxpayer compliance, and tax information is not able to moderate the relationship between the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance.

LITERASI MAHASISWA TERHADAP KONSEP GREEN ACCOUNTING DAN DAMPAKNYA PADA KUALITAS LULUSAN MAHASISWA AKUNTANSI DI UNIVERSITAS BUANA PERJUANGAN KARAWANG

2024-06-03T17:10:00+00:00

Green accounting plays a role in company decision-making when identifying and managing the industry's impact on the environment. The research aims to provide a complete picture of the phenomenon of accounting students' literacy levels, to find out the factors that influence accounting students' literacy levels, and to reveal the level of concept implementation. green accounting, and see the impact on the quality of accounting student graduates. This research applies a approach phenomenological. The primary data source is the result of interviews with informants. Data analysis technique using source triangulation. Data analysis tools from FGD activities and deep interviews. The research results concluded that accounting students' literacy regarding the qualitative characteristics of information is quite high, principles of green accounting are still low, and report components of green accounting and the importance of green accounting are still very low. This is due to a lack of student interest, some classes have not provided complete material, and there is still a lack of student research on the theme of green accounting. The results of literacy have a significant positive impact on the quality of accounting student graduates. This research implies that the Accounting Study Program is carrying out curriculum evolution to improve it. Inclusive interpretation is very important for higher education including lecturer literacy, while this research only focuses on student literacy.

PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, PERTUMBUHAN PENJUALAN, KEPEMILIKAN MANAJERIAL TERHADAP PENGHINDARAN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR CONSUMER NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021)

2024-01-25T12:39:28+00:00

Taxes are a source of income for the state, while for companies taxes are a burden that will reduce net profits. The difference between the interests of affiliates who want large tax revenues is always at odds with the interests of corporate investors who want possible annual tax payments. Differences in perceptions regarding taxes as a source of income for the state are a factor causing non-optimal tax payments. The aim of the research is to analyze the influence of SIZE, AGE, SG and KM on ETR. Non-cyclical consumer companies were listed on the Indonesia Stock Exchange between 2018 – 2021 with a total of 9 samples collected. Multiple linear regression analysis for data verification. The research results show that SIZE + is significant ETR, while AGE and SG - are significant ETR, but KM + is significant ETR.

PENGARUH KOMPETENSI, INDEPENDENSI, FEE AUDIT AUDITOR DAN TIME DEADLINE PRESSURE TERHADAP KUALITAS AUDIT

2024-01-25T08:31:01+00:00

Hasil dari kualitas audit sangat penting bagi suatu entitas, hal ini dikarenakan hasil audit dapat memberikan suatu keyakinan yang tinggi terhadap infomasi laporan keuangan entitas tersebut. Tujuan dari penelitian ini adalah untuk menguji adakah pengaruh kompetensi, independensi, fee audit, serta time deadline pressure terhadap kualitas audit yang disajikan auditor untuk kepentingan entitas. Pengumpulan data pada penelitian ini dengan membagikan kuesioner kepada para auditor yang bekerja pada Kantor Akuntan Publik di Kota Semarang. Dengan mengunakan sampel penelitian sebanyak 78 auditor. Kemudian data akan diolah menggunakan SPSS 22. Hasil dari penelitian ini menunjukan bahwa kompetensi, independensi dan time deadline pressure berpengaruh positif terhadap kualitas audit. Sedangkan fee audit tidak berpengaruh terhadap kualitas audit.

Kata kunci: kompetensi, independensi, fee audit, time deadline pressure, kualitas audit

PENGARUH SDGS, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2021)

2024-01-11T14:49:04+00:00

This study aims to find empirical evidence that can reduce the research gap and analyze the effect of SDGs, Intellectual Capital, and company size on the company's financial performance. The samples in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period with a total of 136 samples that can be processed. In this study, data analysis used multiple linear regression analysis with the help of IBM Statistics SPSS v25. Research that has been conducted on SDGs on the company's financial performance can be concluded that this variable has a significantly positive effect on the company's financial performance. The Intellectual Capital variable shows the results that Intellectual Capital measured by VAIC is stated to have a significant effect on the company's financial performance. Meanwhile, the variable size of the company has no effect on the company's financial performance.

DETERMINAN BREVET PAJAK SEBUAH PENDEKATAN MOTIVASI

2024-01-30T14:34:49+00:00

The importance of a tax brevet for students is to increase students' academic capabilities and also open up greater opportunities in the world of work related to the field of taxation. This study aims to analyze and examine the effect of social motivation and career motivation moderated by economic motivation on tax brevet. The population of this study were accounting students at Stikubank University Semarang in 2019 and 2020. The sampling technique using purposive obtained as many as 181 students. The analysis technique uses Moderating Regression Analysis (MRA). The results of testing social motivation have a significant positive effect on tax brevets, career motivation has a significant positive effect on tax brevets, and economic motivation strengthens the influence of career motivation on tax brevets. These findings can be used for development both at the educational institution level, corporate level and government fiscal policy, so that students can keep up with tax regulation updates.

ANALISIS PENYELUNDUPAN PAJAK KEPABEANAN ATAS IMPORTASI MERCHANDISE K-POP PADA KOMUNITAS AUTOBASE X TWITTER

2023-09-29T12:32:05+00:00

This study aims to analyze and identify the mode operation of tax smuggling practices by business actors of K-Pop merchandise entrustment services through their shipment of goods. Customs officers must inspect every shipment of goods entering the country to ensure the legality of the goods and to find out the tax obligations. The importation of K-Pop merchandise commodities from the South Korean creative industry into Indonesia was carried out to fulfill the demand of South Korean culture fans. This study uses a descriptive qualitative method with a case study approach. Data collection and analysis were obtained through triangulation of interview techniques, observation, and documentation of sources. The results of this study show that there is tax smuggling in the K-Pop merchandise purchase service business through consignments. Importers often practice the manipulation of customs administrative documents to minimize the amount of import duty bills and tax burdens on their shipment goods. Through changes in the customs value of consignment goods in the consignment note notification document with those in the actual purchase transaction document, they are causing differences in the application of customs documents and the calculation rate of Import Duty and Tax in the Framework of Import (PDRI) that must be paid to the state.

PENERAPAN AKUNTANSI LINGKUNGAN DALAM PENGELOLAAN LIMBAH: STUDI PADA PENCUCIAN MOBIL

2024-05-22T14:21:21+00:00

The car wash business is one of the types of businesses that generates waste that can pollute the environment and endanger the surrounding community. The research method used is descriptive research with a qualitative approach. Data collection was obtained using source triangulation and method triangulation through interviews and observations. The participants in this study are car wash businesses in Karawang Regency. Informants in this study consist of key informants, main informants, and supporting informants. Data analysis techniques used are data reduction, data presentation, and conclusion drawing. The results of this study indicate that car wash businesses in Karawang Regency do not yet know and understand environmental accounting, and have not implemented environmental costs in their financial reports. However, there are environmental costs incurred, one of which is the cost of internal environmental failures.

PENGARUH EARNING PER SHARE DAN PRICE EARNING RATIO TERHADAP HARGA SAHAM PADA PT BANK CENTRAL ASIA Tbk PERIODE 2012-2022

2023-12-18T04:24:10+00:00

This research aims to determine the influence of Earnings per Share (EPS) and Price Earning Ratio (PER) on Stock Prices at PT Bank Central Asia Tbk for the period 2012-2022. The research method employed is quantitative research with an associative type, and the population of the study comprises the financial reports of PT Bank Central Asia Tbk for the period 2012-2022. The data sample is derived from the Income Statement, Notes to the Financial Statements, and Summary of Stock PT Bank Central Asia Tbk for the period 2012-2022. Data analysis is conducted using SPSS Version 25, and the data testing includes Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test, Correlation and Determination Coefficient Test, Partial Hypothesis Test (t-test), and Simultaneous Hypothesis Test (F-test). The results of the t-test in this study indicate that the Earnings per Share variable has a significant influence on Stock Prices, while the Price Earning Ratio variable also significantly affects Stock Prices. Meanwhile, the F-test results show that both the Earnings per Share and Price Earning Ratio variables simultaneously have a significant influence on Stock Prices, with a determination coefficient of 98.6%, indicating a strong relationship.