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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jambi Accounting Review (JAR)
Achmad Hizazi
Fakultas Ekonomi dan Bisnis Universitas Jambi, Jambi - Indonesia
Economics, Econometrics & Finance

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PENGARUH TAX AVOINDANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN UMUR PERUSAHAAN TERHADAP BIAYA UTANG (COST OF DEBT) Rhesa Daffa A; Achmad Hizazi; Susfa Yetti
Jambi Accounting Review (JAR) Vol. 3 No. 3 (2022): Jambi Accounting Review (JAR)
Publisher : Jurusan Akuntansi FEB Universitas Jambi

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Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris dan menguji pengaruh Penghindaran Pajak, Ukuran Perusahaan, Leverage, Umur Perusahaan terhadap Biaya Hutang (studi empiris pada perusahaan subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia tahun 2017-2020). Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang diperoleh dari website resmi perusahaan dan dari website resmi Bursa Efek Indonesia. Metode penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa Penghindaran Pajak, Ukuran Perusahaan, dan Leverage secara parsial berpengaruh terhadap Biaya Hutang, dan Penghindaran Pajak, Ukuran Perusahaan, Leverage, dan umur perusahaan secara simultan berpengaruh terhadap Biaya Hutang. Sedangkan umur perusahaan secara parsial tidak berpengaruh terhadap Cost of Debt.
Faktor-Faktor yang Mempengaruhi Penyerapan Anggaran Pada Satuan Kerja Badan Layanan Umum Universitas Jambi Dwiana Suharti IH; Achmad Hizazi; Ilham Wahyudi
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27147

Abstract

This study aims to determine the effect of budget planning, human resources, procurement of goods/services, administration, organizational commitment, and budgeting participation on budget absorption in the work unit of the Jambi University Public Service Board. This research is a quantitative research with an explanatory survey method and uses data from a questionnaire. The population and sample of this research are the Proxy of Budget Users (Rector), Deputy Chancellor for General Affairs and Finance, Head of General Affairs, Planning and Finance Bureau, Deputy Dean for General Affairs, Planning and Finance at the Faculty and Postgraduate, BUPK Finance Coordinator, Finance Coordinator, and Financial Managers (PPK, BP, BPP, PPK Staff, and Finance Staff) at Jambi University as many as 76 people. There were 73 questionnaires that were returned and could be processed. The data analysis method used in this study was multiple regression analysis with the help of SPSS 24.0 for Windows. The results show that budget planning, human resources, procurement of goods/services, administration, organizational commitment, and participation in budgeting have a positive effect on budget absorption in the Jambi University Public Service Agency work unit. Budget planning and participation in budgeting have a significant effect on budget absorption in the Jambi University Public Service Agency work unit. Human resources, procurement of goods/services, administration, organizational commitment have no significant effect on budget absorption in the Jambi University Public Service Agency work unit.
Co-Authors Dwiana Suharti IH Ilham Wahyudi Rhesa Daffa A Susfa Yetti