Articles
22 Documents
Search results for
, issue
"Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi"
:
22 Documents
clear
<![CDATA[Teori Sinyal Dalam Anomali Window Dressing 2022 Dan Penurunan Risiko Kredit Macet Pada Subsektor Perbankan: Studi Kasus Isu Resesi 2023 ]]>
<![CDATA[Isnin Yulia Alfiani Rochman]]>;
<![CDATA[Sari Andayani]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.334
<![CDATA[This study aimed to test signalling theory in the phenomenon of window dressing anomaly, risk reduction of bad loans, and the 2023 recession issue. Macroeconomic variables were used as independent variables which were reflected by GDP, inflation, and BI interest rates; banking sub-sector share prices as the dependent variable; and the ratio of Non-Performing Loans as a mediating variable. The population in this study were banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The research sample consisted of 12 companies obtained using a purposive sampling technique. Data analysis techniques and hypothesis testing using path analysis with the help of SPSS 25. The results of the study showed that the signal theory was not proven to always be appropriate in terms of stock price fluctuations and its relation to the phenomenon of the 2023 recession issue, as evidenced by the absence of a significant relationship between the independent and dependent variables. The implication of this research is for long-term investors to not to rush into making investment decisions due to concerns over issues that are currently being discussed, the truth of which cannot be ascertained.]]>
<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi Persediaan Obat-Obatan Pada Perusahaan Farmasi Di Surabaya (Studi Kasus Pt. Sakajaja Makmur Abadi) ]]>
<![CDATA[Novenia Dwi Nofa]]>;
<![CDATA[J.B. Amiranto]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.335
<![CDATA[This study aims to determine how the inventory accounting information system for pharmaceutical companies. This research was conducted at PT. Sakajaja Makmur Abadi which is a pharmaceutical company that has thousands of drug supplies and different types of uses. This research is a qualitative descriptive study. The data source used is primary data in the form of interviews and secondary data in the form of documentation. The results of this study indicate that PT. Sakajaja Makmur Abadi has implemented an inventory accounting information system correctly and properly in accordance with the provisions regulated by the Food and Drug Supervisory Agency (BPOM). Inventory system at PT. Sakajaja Makmur Abadi is based on well-computerized technology. However, weaknesses were still found in the existing inventory accounting information system, namely the lack of compliance with procedures that should be carried out and also the lack of competence of existing human resources.]]>
<![CDATA[Pengaruh Perencanaan Pajak Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 ]]>
<![CDATA[Ardisa Dewi Rahmanjani]]>;
<![CDATA[Mulyadi Mulyadi]]>;
<![CDATA[Panata Bangar Hasioan Sianipar]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.336
<![CDATA[This study aims to: (1) Estimating and testing the impact of tax planning on earnings management; 2. Estimating and testing the influence of deferred tax expenses on earnings management; (3) The estimation and analysis of Good Corporate Governance can act as a moderating factor in the relationship between tax planning and earnings management. (4) Good Corporate Governance may help predict and analyze the impact of deferred tax cost on profits management. This study employs quantitative methods. Secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021 are utilized in this research. Purposeful sampling was employed for this study. The study's findings suggest that: (1) Tax planning demonstrates a partial or independent influential impact on earnings management. (2) The effect of deferred tax expense on earnings management is not statistically significant, either in part or individually. (3) Good Corporate Governance acts as a moderating factor in the relationship between tax planning and earnings management; (4) Good Corporate Governance plays a moderating role in the relationship between deferred tax expense and earnings management.]]>
<![CDATA[Pengaruh Capital Adequacy Ratio, Non-Performing Financing Dan Biaya Operasional Pendapatan Operasional Terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Habib Musthafa]]>;
<![CDATA[Wastam Wahyu Hidayat]]>;
<![CDATA[Endah Prawesti Ningrum]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.337
<![CDATA[The purpose of this study was to find out and analyze the effect of Capital Adequacy Ratio, Non-Performing Financing and Operational Income Operating Costs on Financial Performance in banking companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The samples used in this study were 22 companies. The sample was selected using purposive sampling method. The analytical method used in this study is descriptive statistics, t test, F test and the coefficient of determination using the adjusted R square. Test data using SPSS version 25 by using multiple regression tests and hypothesis testing. Partial testing with the t test shows that the Capital Adequacy Ratio (CAR) has a negative effect on financial performance, Non-Performing Financing (NPF) has no effect on financial performance, Operating Costs Operating Income (BOPO) has a negative effect on financial performance. The results of simultaneous testing with the F test are that the Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF) and Operational Income Operating Costs (BOPO) have an effect on financial performance.]]>
<![CDATA[Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Properti Dan Real Estate Yang Terdaftar Di Bei Periode 2018-2021 ]]>
<![CDATA[Islamitha Adinda Putri]]>;
<![CDATA[Mulyadi Mulyadi]]>;
<![CDATA[Panata Bangar Hasioan Sianipar]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.338
<![CDATA[This study aims to test and analyze the effect of liquidity and leverage on tax aggressiveness and to test and analyze the effect of company size on moderating liquidity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange. The variables used in this study are liquidity and leverage as independent variables, tax aggressiveness as the dependent variable and firm size as a moderating variable. This hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple regression test and moderation, hypothesis testing, namely the analysis test r and t test. The results of this study indicate that partially liquidity has no effect on tax aggressiveness, leverage has an effect on tax aggressiveness, firm size cannot moderate the effect of liquidity on tax aggressiveness, and firm size can moderate the effect of leverage on tax aggressiveness.]]>
<![CDATA[Pengaruh Capital Intensity Dan Likuiditas Terhadap Agresivitas Pajak Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2021 ]]>
<![CDATA[Rofiqoh Nurfajriah Modjo]]>;
<![CDATA[Mulyadi Mulyadi]]>;
<![CDATA[Panata Bangar Hasioan Sianipar]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.339
<![CDATA[This study aims to examine and analyze the effect of capital intensity and liquidity on tax aggressiveness and to test and analyze the effect of profitability in moderating capital intensity and liquidity on tax aggressiveness in energy sector companies listed on the Indonesian stock exchange for the 2018-2021 period. The type of research used is quantitative. The population in this study are 80 companies. The sample selection in this study used a purposive sampling method with a total sample of 25 companies for 4 years so that the total sample used was 100 data. The type of data used is secondary data obtained from the company's annual financial reports for the 2018-2021 period. The results of this study indicate that partially capital intensity has a significant effect on tax aggressiveness. This research also proves that liquidity has no effect on tax aggressiveness. Another finding is that profitability is able to moderate capital intensity on tax aggressiveness, while liquidity on profitability tax aggressiveness is not a moderating variable]]>
<![CDATA[Pengaruh Aset Pajak Tangguhan Dan Beban Pajak Tangguhan Terhadap Manajemen Laba Dengan Finanacial Distress Sebagai Variabel Moderasi Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 – 2021 ]]>
<![CDATA[Khori Afifah Eka Putri]]>;
<![CDATA[Mulyadi Mulyadi]]>;
<![CDATA[Panata Bangar Hasioan Sianipar]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.340
<![CDATA[Financial hardship as a moderator of the impact of deferred tax assets and deferred tax costs on profit management in food and beverage firms listed on the Indonesia Stock Exchange between 2018 and 2021. The purpose of this research is to find out how (1) deferred tax assets affect profit management, (2) deferred tax expenses affect profit management, (3) the impact of deferred tax assets on the relationship between profit management and financial distress, and (4) the impact of deferred tax expenses on that same relationship. For the years 2018-2020, the sample consists of food and beverage firms trading on the Indonesia Stock Exchange. This research uses a sample of 16 firms in the food and beverage industry that are listed on the Indonesia Stock Exchange between 2018 and 2021. According to the findings: (1) deferred tax assets positively affect profit management; (2) deferred tax expense positively affects profit management; (3) financial distress bolsters the effect of deferred tax assets on profit management; and (4) financial distress dampens the effect of deferred tax burden on profit management.]]>
<![CDATA[Analisis Laporan Keuangan Pada Usaha Mikro, Kecil, Dan Menengah Yang Ada Di Kota Ambon ]]>
<![CDATA[Tiara Tiara]]>;
<![CDATA[Jeclin Huwae]]>;
<![CDATA[Rizal M Tanassy]]>;
<![CDATA[Masita Latupono]]>;
<![CDATA[Bryan Pelo]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.341
<![CDATA[This study aims to provide an overview of the preparation of financial statements for MSMEs. This research takes the object of the Groceries business (Ica Kiosk) which was founded in 2018, and is located in Mardika, Rijali Village, Ambon City. Data collection is done through interviews. The results of the study show that the financial reports made are still not in accordance with SAK. Then, the information contained in financial reports is still simple and still financial from practitioners. The obstacles faced by owners in making financial reports are the lack of time allocation they have and the assumption that making financial reports is complicated and difficult for owners to understand.]]>
<![CDATA[Pengaruh Literasi Keuangan, Usia, Return, Serta Pendapatan Terhadap Keputusan Investasi (Indonesian Version) ]]>
<![CDATA[Fadhil Farizi Mursyidan]]>;
<![CDATA[Usep Syaipudin]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.342
<![CDATA[The purpose of this study was to examine the effect of financial literacy, age, returns, and income on people's investment decisions in the city of Bandar Lampung. This study uses multiple regression analysis. The sample consists of 112 respondents who live in the city of Bandar Lampung, have invested, and have income both from work and from parents. The results of the study show that financial literacy and returns do not have a significant effect on people's investment decisions in the city of Bandar Lampung, while age and income have a significant influence on people's investment decisions in the city of Bandar Lampung. This shows that financial literacy and returns are not a factor in making investment decisions. Investors also need mature age to be able to make wise decisions as well as sufficient income to make investment decisions.]]>
<![CDATA[Pengaruh Ukuran Perusahan, Leverage,Kepemilikan Asing Dan Profitabilitas Terhadap Transfer Pricing Pada Perusahaan Sektor Oil, Gas & Coal Yang Terdaftar Di Bursa Efek Indonesia (BEI) ]]>
<![CDATA[Nadhila Rahma Rustian]]>;
<![CDATA[Syafri Syafri]]>
<![CDATA[ Akuntansi Vol. 2 No. 3 (2023): September : Jurnal Riset Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.55606/akuntansi.v2i3.344
<![CDATA[Taxes are the most important way a country pays for government services. Multinational business organizations emerged as a result of the expansion of international economic activity. . This study aims to analyze the effect of company size, leverage, foreign ownership and profitability on transfer pricing in oil, gas & coal sector companies listed on the Indonesian stock exchange (bei). This type of research is quantitative, this research is using documentation method to collect data by recording and storing data from various existing sources. Based on the results of generalized linear model analysis, it shows that company size, leverage and profitability have a significant negative effect on transfer pricing. Based on the result of generalized linear model analysis, it shows that foreign ownership has insignificant influence on transfer pricing.]]>
