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Mila Susanti
Dosen Fakultas Ekonomi, Universitas Advent Indonesia
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BIAYA PRODUKSI, BIAYA OPERASI, BIAYA NON OPERASI PADA PERTUMBUHAN LABA SEKTOR KESEHATAN DI BEI PERIODE 2017 – 2020 GEORGE ABRAHAM MANALU; MILA SUSANTI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 08 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA -EDISI APRIL 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Prestasi kinerja keuangan sektor kesehatan tidak terlepas dari keberhasilan manajemen dalam mengelola biaya dalam proses operasional sehari-harinya. Kegagalan dalam mengelola biaya mengakibatkan penurunan kinerja keuangan yang akhirnya bertendensi kepada kebangkrutan perusahaan. Biaya-biaya tersebut biasanya adalah biaya produksi, biaya operasi dan biaya non operasi. Penelitian ini menggunakan data kuantitatif dengan penentuan convenience sampling dari perusahaan sektor jasa kesehatan yang terdaftar di Bursa Efek Indonesia. Analisis data menggunakan metode asosiatif kausal yang membahas analisis deskriptif, koefisien korelasi, koefisien determinasi, uji signifikansi dan regresi. Hasil penelitian ini adalah biaya produksi memiliki hubungan yang negatif sangat lemah dengan pertumbuhan laba dan memiliki pengaruh yang tidak signifikan. Biaya operasi memiliki hubungan yang negatif dan sangat lemah dengan pertumbuhan laba dan berpengaruh tidak signifikan. Biaya non operasi memiliki hubungan yang negatif dan lemah dengan pertumbuhan laba dan berpengaruh signifikan terhadap pertumbuhan laba. Secara simultan biaya produksi, biaya operasi dan biaya non operasi memiliki hubungan yang lemah dengan pertumbuhan laba dan berpengaruh tidak signifikan.
PENERIMAAN AUDITOR TERHADAP PENYIMPANGAN PERILAKU AUDIT MELALUI PENDEKATAN KARATERISTIK PERSONAL AUDITOR Mila Susanti; Bambang Subroto
Jurnal Ilmiah Mahasiswa FEB Vol 3, No 2: Semester Genap 2014/2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This research aimed at examining the effect of personal characteristics of auditors toward acceptance of  dysfunctional  auditor  behavior.  Samples  of  this  research  were  auditors  in  East  Java  who  have experience working as an auditor for at least one year and ever did a general audit of the financial statements of the company. Setting those criteria, 110 auditors met the criteria to be taken as samples of this research. The research data collection was conducted by means of questionnaire. The results showed that the auditor's acceptance of dysfunctional audit behavior is not affected by external locus of control. Improving employee’s performance led to an increase in the auditor's acceptance of dysfunctional behavior, while decreasing turnover intentions lead to an increase in the auditor's acceptance of dysfunctional behavior. The results also revealed that turnover intention is affected by the external locus of control, employee’s performance and organizational commitment. In addition, it can be concluded that employee performance and organizational commitment is not affected by an external locus of control.   Keywords:Acceptance  of  dysfunctional  auditor  behavior,  external  locus  of  control,  employee’s performance, turnover intention, organizational commitment  
SUKU BUNGA, KREDIT MACET DAN PROFITABILITAS DI INFOBANK 15 Viladelphia Sinambela; Mila Susanti
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 2 (2021): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i2.980

Abstract

Kinerja keuangan sektor perbankan yang masuk di dalam Infobank 15 cenderung mengalami peningkatan terus menerus sepanjang dekade terakhir. Walaupun selalu terjadi fluktuasi, mereka terus sanggup memperbaiki kinerja keuangannya. Namun terlihat di awal tahun 2020, kinerja keuangan bank yang masuk ke dalam Infobank 15 terjun bebas, bahkan belum benar-benar pulih di awal tahun 2021. Oleh karena itu, penelitian ini bermaksud agar mengetahui pengaruh suku bunga kredit terhadap kredit macet (NPL) dan dampaknya terhadap laba perusahaan (ROE). Data dalam penelitian ini adalah data kuantitatif laporan tahunan periode 2016 – 2020 dengan metode asosiatif kausal melalui proses analisis statistik. Penelitian menghasilkan hubungan yang negatif dan lemah dari suku bunga Kredit dengan Kredit macet. Sedangkan Kredit macet memiliki hubungan negatif dan sedang dengan laba perusahaan. Kredit macet juga memiliki pengaruh yang signifikan terhadap laba perusahaan. Melalui pengujian berkelanjutan atas suku bunga kredit pada kredit macet dan dampaknya terhadap laba perusahaan diharapkan dapat menjadi masukan bagi bank dalam mengambil keputusan pada masa pandemi Covid 19 ini.
Pengaruh Deferred Tax, Capital Intensity dan Return On Asset terhadap Agresivitas Pajak Angeline Margaretha; Mila Susanti; Valentine Siagian
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.3537

Abstract

This research was conducted to identify the effect of Deferred Tax, Capital Intensity, and Return On Assets on Tax Aggressiveness in the coal mining sub-sector industry. This research uses a quantitative descriptive method. This paper uses secondary data from information that was obtained from the coal mining sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The data collection method used purposive sampling. In this paper, there are several analysis used to process the data, which are, descriptive statistic analysis, correlation coefficient analysis, determination coefficient analysis, multiple linear regression analysis, significance test, and classical assumption test assisted by using Statistical Product and Service Solutions (SPSS) 23. The results of this research prove simultaneously. Deferred Tax Asset, Capital Intensity, and Return On Asset have a significant effect on tax aggressiveness, with the resulting significance value (0.006 <0.05). However, partially deferred tax assets do not have a significant effect on tax aggressiveness (0.365> 0.05), on the other hand, Capital Intensity is significant (0.001 <0.05), and Return On Asset has a negative significance(0.002 <0.05) effect to tax aggressiveness. Keywords : Deferred Tax Expense, Capital Intensity, Return On Asset, and Tax Aggressiveness
ANALISIS RESTITUSI PADA PAJAK PENGHASILAN Ibrani Saragi; Mila Susanti
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 4 No. 1 (2021): JTIMB|Mei 2021
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

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Abstract

This study aims to analyze restitution on income tax. The data used was quantitative data, the annual report of PT ABM Investama Tbk in 2019. The results showed that income tax expense decreased by approximately $10,749,000 or 41.55% from 2018. The cash flow statement from operating activities posted a 17.94% decrease in income tax payments, or $7.21 million. Overpayment of income tax is recorded as income tax expense – now on the income statement. The estimated overpayment of tax was recorded in the estimated claims for tax refund which was deducted by the allowance for impairment losses on, resulting in the estimated claims for tax refund – net. Tax restitution followed the rules of PSAK 46 and ISAK 34. During the 2019 research year, PT ABM Investama Tbk and its subsidiaries received SKPLB on corporate income tax 2017, among others CK, SSB, Mifa and Reswara. PT ABM Investama Tbk conducted tax compensation for SKPLB receipts recorded in the correction of fiscal profit or loss and income tax payable article 21.
PENDEKATAN COMMITTEE OF SPONSORING OF TREADWAY COMMISION (COSO) PADA PT Z Junita Orselia Arneta Simangunsong; Mila Susanti
JOURNAL TRANSFORMATION OF MANDALIKA (JTM) e-ISSN 2745-5882 p-ISSN 2962-2956 Vol. 3 No. 4 (2022): JOURNAL TRANSFORMATION OF MANDALIKA
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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Abstract

In the midst of the increasingly rapid development of the era of globalization, every company is asked to be able to manage their inventory as well as possible. Inventory management that both have an effect on cost effectiveness, so that companies are able to compete in terms of price. This research was conducted with the aim of knowing the internal control system inventory using COSO at PT Z. This COSO approach is one of the tools which can be used to determine the effectiveness of the internal control system in supply. The implementation of COSO carried out by PT Z showed quite effective results, seen from the results of the questionnaire data distributed to the employees of the inventory section. Effectiveness internal control is measured based on the five indicators used, namely control environment, risk assessment, control activities, information and communication and monitoring. With these results it can be said that the application of control The internal inventory at PT Z must be further improved so that every existing goal can be achieved.
PENGARUH PENERAPAN PERENCANAAN PAJAK PADA ISTRIBUSI LABA (SEKTOR INDUSTRI BARANG KRISTIAN PETRUS; MILA SUSANTI
JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 12 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA - EDISI AGUSTUS 2022
Publisher : KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting )

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Abstract

Aktivitas perusahaan memiliki tujuan akhir untuk memperoleh laba. Namun, atasperolehan laba tersebut, perusahaan memiliki tanggung jawab untuk membayar pajakkepada negara. Pembayaran pajak menjadi salah satu pengurang laba perusahaan. Olehsebab itu, dibutuhkan adanya perencanan pajak agar pembayaran pajak dapat dilakukanseefisien mungkin. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui pengaruhperencanaan pajak pada distribusi laba. Data yang digunakan adalah data sekunder yangbersumber dari laporan keuangan yang terpublikasi di Bursa Efek Indonesia. Datakuantitatif yang diolah berdasarkan metode deskriptif asosiatif kausal. Diperoleh 38 sampeldari 53 perusahaan yang terdaftar di BEI yang bergerak pada sektor barang konsumsiperiode 2021. Hasil penelitian menunjukkan bahwa perencanaan pajak memiliki hubunganyang rendah (0,3834) dengan arah hubungan positif dengan distribusi laba. Uji signifikansimenghasilkan bahwa perencanaan pajak memiliki pengaruh yang signifikan pada distribusilaba (0,01748 < 0,05) dengan besaran kontribusi 14,7%
PENGARUH TRANSFER PRICING TERHADAP AGRESIVITAS PAJAK PERUSAHAAN MAKANAN & MINUMAN YANG TERDAFTAR DI BEI TAHUN 2020 – 2021 Imanoel Nicholas Alfons Manoppo; Mila Susanti
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 2 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

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Abstract

ABSTRAK Penelitian ini dilakukan oleh peneliti dengan bertujuan untuk mengetahui adakah pengaruh dari transfer pricing terhadap agresivitas pajak. Penelitian dilakukan dengan mengumpulkan data – data sekunder berupa laporan keuangan dari setiap perusahaan sektor makanan & minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2020 – 2021. Sampel penelitian ini adalah berjumlah 49 populasi perusahaan, 48 perusahaan sampel dan total data penelitian yang berjumlah 96 data penelitian yang diambil dan digunakan dalam penelitian ini. Hasil dari penelitian ini untuk variabel transfer pricing terhadap agresivitas pajak adalah memiliki nilai signifikansi angka sebesar 0,080097 lebih besar dari 0,05. Sehingga dapat disimpulkan tidak adanya pengaruh signifikan dari pengaruh transfer pricing terhadap agresivitas pajak. Kata Kunci—Transfer Pricing, Agresivitas Pajak
PENENTU AUDIT DELAY PADA SUB SEKTOR PERDAGANGAN BESAR DI BEI PERIODE 2019-2021 H.D. Yudixon H. Sinurat; Mila Susanti
JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH Vol 23 No 3 (2022): JURNAL PEMBANGUNAN EKONOMI DAN KEUANGAN DAERAH
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jpekd.44437.23.3.2022

Abstract

ABSTRAK Penelitian ini bertujuan mengetahui dan mencari dampak rotasi auditor dan kualitas auditor terhadap audit delay. Perusahaan yang diteliti merupakan sektor perdagangan besar yang terdaftar di BEI periode 2019 hingga 2021. Penelitian memanfaatkan data kuantitatif yang didapat dari laporan rutin aktivitas sepanjang tahun yang dapat diakses melalui situs perusahaan. Analisis data statistik menggunakan analisis deskriptif yang membahas tentang nilai minimum, maksimum, rata-rata dan standar deviasi. Analisis data statistik membahas analisis koefisien korelasi, koefisien determinasi, uji signifikansi t dan F, serta regresi. Hasil olahan data analisis menunjukkan bahwa rotasi auditor tidak berimbas pada audit delay secara parsial. Kualitas auditor berimbas pada audit delay secara parsial. Hasil signifikansi pada rotasi auditor dan kualitas auditor secara simultan berimbas pada audit delay. Kata kunci: rotasi auditor, kualitas auditor, audit delay
OPINI AUDIT TAHUN SEBELUMNYA, PERTUMBUHAN PERUSAHAAN DAN PENERIMAAN OPINI AUDIT Michael Josep Sinaga; Mila Susanti
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 1 (2023): April
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i1.1311

Abstract

The company need an audit opinion to be able to validate the accountability of the company's financial statements to users, so as to be able to produce the right decisions. Therefore, this research aimed to determine the effect of the previous year's audit opinion and the company's growth on the receipt of this year's audit opinion. This research used quantitative data taken from the financial reports of companies listed on the IDX for 2020-2021. It was found that there were 35 companies as a population that entered the trade, service and investment sectors, especially in the tourism, hotel and restaurant sub-sectors. The data collection process founded that there were 27 companies in 2020 that could be processed as samples, while in 2021 there were 29 sample companies. This study used descriptive analysis techniques and correlational inferential statistics. The results of the observations shown that the previous audit opinion had a significant effect on this year's audit opinion. The findings on the company's growth illustrated the absence of a significant influence on the receipt of audit opinions this year. The conclusion that could be drawn from this study was that the auditor in providing an opinion was influenced by the opinion of the previous year, but not influenced by the growth of the company.
Co-Authors Angeline Margaretha Bambang Subroto Betsyeba Anggriani Dick Wolters Marbun Fedrick Eben Ezer Sinaga Gabriela Rachel Sabatini GEORGE ABRAHAM MANALU H.D. Yudixon H. Sinurat Hoki Samuel Ian Dogles Tampubolon Ibrani Saragi Imanoel Nicholas Alfons Manoppo Junita Orselia Arneta Simangunsong KRISTIAN PETRUS Leader Joy Lumbanraja Michael Josep Sinaga Valentine Siagian Viladelphia Sinambela