Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Jurnal Ilmiah Akuntansi Pancasila (JIAP) is a scientific journal published by the Faculty of Economics and Business, Pancasila University, for undergraduate and graduate accounting students and lecturers. It is published twice a year (October-March and April-September). Articles published in Jurnal Ilmiah Akuntansi Pancasila (JIAP) are read by academics, researchers, students, consultants, and practitioners in the fields of . All manuscripts should be submitted electronically via an open journal system, which is very easy to access and update. E-ISSN 2776-1835 and P-ISSN 2774-9517. Open access—free for readers, with article processing charges (APC) paid by authors or institutions. Indexed—within Sinta 5, Garuda, Google Scholar, Copernicus, and other databases. Manuscripts are peer-reviewed, and a first decision is provided to authors approximately 14 days after submission. The review process takes approximately 30-60 days, and acceptance to publication is undertaken in 10-20 days.
Fakultas Ekonomi dan Bisnis Universitas Pancasila
PENGARUH GREEN ACCOUNTING, TOTAL ASSET TURNOVER DAN CORPORATE SOCIAL RESPONSBILITY TERHADAP PROFITABILITAS
Penelitian ini bertujuan untuk menguji pengaruh Green Accounting, Total Asset Turnover, dan Corporate Social Responsibility terhadap profitabilitas industri pertambangan sub industri batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Di tengah persaingan global dan tuntutan keberlanjutan, industri dituntut untuk tidak hanya mengejar laba namun juga memperhatikan dampak sosial dan lingkungan. Green Accounting memberikan transparansi terhadap biaya lingkungan, sedangkan CSR membangun hubungan sosial yang berkelanjutan dengan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif kausal dengan teknik purposive sampling terhadap industri yang telah mengikuti program PROPER dan mempublikasikan laporan tahunan secara lengkap. Hasil analisis menunjukkan bahwa ketiga variabel independen—Green Accounting, Total Asset Turnover, dan CSR—berpengaruh signifikan terhadap profitabilitas. Hal ini menegaskan bahwa efektivitas pengelolaan lingkungan, efisiensi penggunaan aset, serta komitmen sosial industri mampu meningkatkan kinerja keuangan dalam jangka panjang.
Keywords: green accounting, total asset turn over, corporate social responsibility, profitability
Copyright (c) 2025 Jurnal Ilmiah Akuntansi Pancasila (JIAP)
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD : PERSPEKTIF FRAUD HEXAGON
Laporan keuangan merupakan hasil akhir dari proses akuntansi yang berperan sebagai acuan penting dalam pengambilan keputusan baik bagi pihak internal maupun eksternal perusahaan. Oleh sebab itu, penyusunannya wajib mengikuti Standar Akuntansi Keuangan yang berlaku. Namun, pada praktiknya masih ada perusahaan yang belum menyajikan laporan keuangan secara transparan dan bahkan berpotensi mengandung kecurangan. Berdasarkan laporan ACFE (2024), meskipun kasus kecurangan laporan keuangan memiliki frekuensi terendah dibandingkan jenis fraud lainnya, kerugian yang ditimbulkan justru paling besar. Penelitian ini bertujuan untuk menelaah faktor-faktor yang memengaruhi financial statement fraud dengan pendekatan fraud hexagon theory pada perusahaan manufaktur subsektor makanan dan minuman yang tercatat di BEI periode 2019–2023. Metode penelitian yang digunakan adalah kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan serta laporan tahunan, yang dianalisis menggunakan regresi logistik dengan bantuan SPSS versi 20. Hasil penelitian mengungkapkan bahwa variabel financial stability, nature of industry, dan total accrual to total asset berpengaruh positif signifikan, sedangkan variabel lain tidak menunjukkan pengaruh. Secara keseluruhan, seluruh variabel terbukti memiliki keterkaitan terhadap kemungkinan terjadinya financial statement fraud.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN MANUFAKTUR SUBSEKTOR KERAMIK PORSELEN DAN KACA PERIODE 2022-2024
This study analyzes the effect of liquidity and solvency on the financial performance of manufacturing companies in the ceramics, porcelain, and glass sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. It uses a sample of 7 companies, with data processed using multiple linear regression analysis. The results show that liquidity has a significant effect on financial performance, while solvency does not. These findings suggest that the ability to meet short-term obligations is given more attention by investors than capital structure.
liquidity, solvency, financial performance, ceramics
Copyright (c) 2025 Jurnal Ilmiah Akuntansi Pancasila (JIAP) https://creativecommons.org/licenses/by-sa/4.0/
PENGARUH LITERASI KEUANGAN DAN KEMAMPUAN MANAJERIAL TERHADAP KINERJA UMKM DI KECAMATAN KRAMAT JATI
Micro, Small and Medium Enterprises (MSMEs) are the mainstay of the Indonesian economy because MSMEs have a significant role as one of the drivers of the Indonesian economy in providing a source of income for many people and as a workforce absorption in Indonesia. This study aims to determine the effect of financial literacy and managerial skills on the performance of MSMEs in Kramat Jati District, East Jakarta. The method in this study uses a quantitative method with primary data in the form of questionnaires and sampling techniques using non-probability sampling. The results of this study indicate that financial literacy and managerial skills both have a significant positive influence on the performance of MSMEs.
ANALISIS KINERJA LABA BERSIH PADA SUBSEKTOR TRANSPORTASI DI INDONESIA TAHUN 2021 - 2023
This study aims to analyze the net profit performance of transportation sub-sector companies during the period 2021 – 2023. The focus is to analyze the development trend of net profit performance, the main factors that influence it, and the different in performance over a certain period of time. This research method is quantitative descriptive. The population of this study is transportation sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. The sample was determined using the purposive sampling method with the aim of obtaining samples that meet the research criteria. The total number of companies that were the research samples was 13 transportation sub-sector companies, with a research period of there years with a total sample of 39. The analysis in this study showed that net profit performance in 2021 to 2022 increased, which was mainly due to a decrease in the cost of good sold. However, net profit performance in 2022 to 2023 decreased, which was mainly due to an increase in expenses.
Pendapatan, Harga Pokok Penjualan, Beban Usaha, Beban Keuangan, Laba Bersih Tahun Berjalan
Faktor - Faktor yang Mempengaruhi Pertimbangan Tingkat Materialitas Dalam Pengauditan Laporan Keuangan
The study aims to test and analyze the influence of auditor profesionalisme, auditor experience, auditor competence, the ethics of the auditor profession, audit risk, and auditor independence on the level of materiality in financial statements at the public accounting office in Jakarta Selatan. The population used in this study an auditor-auditor who works in the public accounting office in the Jakarta Selatan region. The sample in this study was determined using purposive sampling, and based on the method obtained 14 public accounting office in Jakarta Selatan. This research uses primary data obtained through a questionnaire. The analysis method used in this study SPSS Version 30. The result of this study indicate that professionalism greatly influences the consideration of materiality levels in financial statements audits.
consideration of materiality levels in financial reports
Pengaruh Penjualan, Harga Pokok Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Periode 2018-2023
Penelitian ini bertujuan untuk menganalisa pengaruh penjualan, harga pokok penjualan dan biaya operasional terhadap laba bersih. Penelitian ini menggunakan data sekunder yang dapat dilihat melalui laporan keuangan perusahaan berdasarkan website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini yaitu perusahaan makanan dan minuman periode 2018-2023, dimana terdapat 17 perusahaan yang memenuhi standar kriteria penelitian. Pengujian menggunakan metode regresi linear berganda dengan alat olah SPSS versi 27. Hasil dari penelitian ini menunjukkan bahwa penjualan berpengaruh terhadap laba bersih. Sedangkan, harga pokok penjualan dan biaya operasional tidak berpengaruh terhadap laba bersih.
Yonatan Bagindo Surya Febrianto Sianipar Kristina Hutahaean
Analisis Tingkat Kesehatan Bank Sebelum Dan Sesudah Pandemi Dengan Metode Rgec (Risk Profile, Good Governance Corporate, Earning, Capital) Studi Kasus Bank Bumn
Penelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada bank umum BUMN sebelum pandemi tahun 2019 dan sesudah pandemi tahun 2022 menggunakan metode RGEC (Risk Profile, Good Corporate Governance, Earning, Capital). Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan pada tahun 2019 dan tahun 2022. Hasil penelitian menunjukkan bahwa tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi: (1) Aspek Risk Profile bank umum BUMN dengan rata-rata nilai NPL dalam kategori sehat dan LDR dalam kondisi cukup sehat. (2) Aspek GCG bank umum BUMN pada tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan peringkat rata-rata berada dalam kondisi sehat. (3) Aspek Earnings bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan rata-rata nilai ROA dalam kategori sangat sehat dan NIM dalam kondisi sangat sehat. (4) Aspek Capital bank umum BUMN tahun 2019 sebelum pandemi dan tahun 2022 sesudah pandemi dengan nilai rata-rata berada dalam kondisi sangat sehat.
Peran Budaya Organisasi Dalam Memoderasi Good Governance Dan Sistem Pengendalian Internal Terhadap Kinerja Pegawai
This research aims to explore whether good governance and internal control systems influence employee performance with organizational culture as a moderating variable. The population studied was all BPKAD employees of Maluku Province and the sample selection technique used the saturated sample method with a total of 53 employees. The data analyzed in this research is primary data obtained through distributing questionnaires. The findings from this research show that there is an influence between good governance and the internal control system on employee performance, organizational culture strengthens the relationship between good governance and employee performance, and organizational culture also strengthens the relationship between the internal control system and employee performance.
good governance, internal control systems, organization culture, performance of local government organization
Pengaruh Intellectual Capital, Likuiditas, Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2019-2023
The company's financial performance is an important thing that shows how the company can manage the effectiveness and efficiency of its resources, especially in infrastructure companies. Measuring a company's financial performance is generally done using liquidity ratios and solvency ratios which prove the company's ability to meet its long-term and short-term obligations. Intellectual capital can also be a measure of financial performance. This study has the aim of testing the significant influence of intellectual capital, liquidity, and solvency on the financial performance of infrastructure companies listed on the IDX for the 2019-2023 period. This study uses a quantitative method, with an associative approach to testing using multiple linear regression analysis. The results of the study indicate that intellectual capital and liquidity have a significant effect on the financial performance of infrastructure companies and solvency does not have a significant effect on the financial performance of infrastructure companies.
Pengaruh Rasio Profitabilitas, Likuiditas Dan Solvabilitas Terhadap Financial Distress Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023
Abstrak Financial distress ialah suatu kondisi perusahaan atau individu tidak dapat menghasilkan laba atau pendapatan yang cukup. Penelitian ini bertujuan guna mengetahui kondisi perusahaan pertambangan pada sub sektor batu bara, emas, minyak bumi dan gas yang terdaftar di Bursa Efek Indonesia periode 2020 sampai 2023 dengan menggunakan metode deskriptif kuantitatif. Penelitian ini dilaksanakan pada bulan Januari sampai dengan Agustus 2024. Jumlah sampel yaitu 29 perusahaan pertambangan dengan periode 4 tahun. Data penelitian ini dianalisis menggunakan beberapa rasio profitabilitas yaitu Net Profit Margin dan Earning per Share, lalu menggunakan rasio likuiditas yaitu Current Ratio dan menggunakan Rasio Solvabilitas yaitu Debt to Assets Ratio serta diolah menggunakan aplikasi EViews 12. Kata kunci: Financial Distress, Net Profit Margin, Earning per Share, Current Ratio, Debt to Assets Ratio Abstract Financial distress is a condition in which a company or individual cannot generate sufficient profit or income. This research aims to determine the condition of mining companies in the coal, gold, oil and gas subsectors listed on the Indonesia Stock Exchange for the period 2020 to 2023 using quantitative descriptive methods. This research was conducted from January to August 2024. The number of samples is 29 mining subsector companies with a period of 4 years. This research data was analyzed using several profitability ratios, namely Net Profit Margin and Earning per Share, then using the liquidity ratio, namely the Current Ratio and using the Solvency Ratio, namely the Debt to Assets Ratio and processed using the EViews 12 application. Keywords : Financial Distress, Net Profit Margin, Earning Per Share, Current Ratio, Debt to Assets Rattio
PENGARUH CAPITAL INTENSITY, KONEKSI POLITIK, DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Sektor Energi Periode 2020 – 2023)
ABSTRACT This study aims to determine the partial and simultaneous effects of Capital Intensity, Political Connections, and Sales Growth on Tax Avoidance. This is a descriptive study with a quantitative approach, analyzed using multiple regression analysis methods which include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test using SPSS v24. The type of data used in this study is secondary data sourced from the official websites of the companies and the Indonesia Stock Exchange (IDX). The population of the study consists of energy sector companies for the period 2020-2023. The sample of this study includes 23 companies using the purposive sampling method observed over 4 years, resulting in a total of 92 observations. The results of this study show that simultaneously, capital intensity, political connections, and sales growth together have a significant effect on Tax Avoidance. Partially, capital intensity has a significant negative effect on tax avoidance, political connections have no significant effect on tax avoidance, and sales growth has a significant positive effect on tax avoidance. Keywords : Capital Intensity , Political Connections, Sales Growth, Tax Avoidance ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity, Koneksi Politik, dan Pertumbuhan Penjualan terhadap Penghindaran Pajak secara parsial maupun simultan. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif yang dianalisis menggunakan metode analisis regresi berganda yang meliputi analisis statistik deskriptif, uji asumsi klasik, analis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi dengan program SPSS v24. Jenis data dalam penelitian ini adalah data sekunder yang bersumber dari situs resmi perusahaan maupun situs resmi Bursa Efek Indonesia (BEI). Populasi dari penelitian adalah perusahaan sektor energi periode 2020-2023. Sampel penelitian ini adalah sebanyak 23 perusahaan dengan menggunakan metode purposive sampling observasi selama 4 tahun sehingga total observasi dalam penelitian ini adalah sebanyak 92 observasi. Hasil penelitian ini menunjukan secara simultan capital intensity, koneksi politik, dan pertumbuhan penjualan secara bersama-sama memiliki pengaruh signifikan terhadap Penghindaran Pajak. Secara parsial capital intensity berpengaruh negatif signifikan terhadap penghindaran pajak, koneksi politik tidak berpengaruh signifikan terhadap penghindaran pajak, dan pertumbuhan penjualan berpengaruh positif signifikan terhadap penghindaran pajak. Kata Kunci : Capital Intensity, Koneksi Politik, Pertumbuhan Penjualan, Penghindaran Pajak
Copyright (c) 2024 Jurnal Ilmiah Akuntansi Pancasila (JIAP)
ANALYSIS OF THE ROLE OF INTERNAL AUDIT IN ADDRESSING FRAUD IN FINANCIAL REPORTING
Many companies experience fraud in their financial reports. This fraud is caused by many things, such as embezzlement of company assets, falsification of financial reports, etc. The method used is descriptive qualitative which aims to explain the situation in depth, especially in its original context. The data sources used are secondary data sources originating from scientific journals and library studies which are still closely related to the role of audit in overcoming fraud. The role of internal audit is really needed by companies to prevent fraud within the company. This prevention effort should not be considered trivial because it will have an impact on the company's survival in the future. If the role of internal audit is good and good, then fraud will be detected earlier
PENGARUH CEO OVERCONFIDENCE, EXECUTIVE CHARACTERISTICS, CAPITAL INTENSITY DAN PROFITABILITY TERHADAP TAX AVOIDANCE
This study aims to examine the effect of CEO overconfidence, executive characteristics, capital intensity, and profitability on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. This study uses overinvestment to measure the level of overconfidence of a company CEO. Executive characteristics is measured by company risk. Capital intensity is measured by a total fixed asset divided by total asset. Profitability is measured by return on assets (ROA). The tax avoidance is measured by the cash effective tax rates (CETR). The analysis model uses panel data regression using Eviews 12. The sample of this study a use 20 food and beverage companies selected by purposive sampling method. The data used is secondary data in the form of financial statements. The results of this study show that CEO overconfidence has a negative effect on tax avoidance, executive characteristics do not affect tax avoidance, capital intensity has a negative effect on tax avoidance, and profitability has a positive effect on tax avoidance. Keywords: CEO overconfidence, executive characteristics, capital intensity, profitability, and tax avoidance.
CEO overconfidence, executive characteristics, capital intensity, profitability, and tax avoidance.
PENGARUH PEMAHAMAN PERPAJAKAN TERHADAP JUMLAH PAJAK YANG DISETOR DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Wajib Pajak E-Commerce)
Abstrak Penelitian ini bertujuan untuk menguji pengaruh pamahaman perpajakan wajib pajak E-Commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variabel intervening. Analisis ini menggunakan Smart Partial Least Square (SmartPLS). Sampel penelitian ini berjumlah 52 responden E-Commerce yang telah terdaftar dan memiliki NPWP. Pengujian hipotesis dilakukan dengan menggunakan metode resampling bootstrap dengan bantuan software Smart Partial Least Square (SmartPLS). Metodologi penelitian dilakukan dengan deskriptif kuantitatif. Pengujian validitas data dengan outer loading dan pengujian reabilitas dengan reabilitas komposit. Uji hipotesis dilihat dari P value yang dihasilkan dari Path Coefficient. Hasil penelitian ini membuktikan adanya pengaruh langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor, pemahaman perpajakan terhadap kepatuhan wajib pajak dan kepatuhan wajib pajak terhadap jumlah pajak yang disetor. Selain itu penelitian ini menunjukkan adanya pengaruh tidak langsung atas pemahaman perpajakan terhadap jumlah pajak yang disetor dengan melalui kepatuhan wajib pajak. Kata kunci : Pemahaman Perpajakan, Jumlah Pajak Yang Disetor, Kepatuhan Wajib Pajak. Abstract This study aims to examine the effect of understanding tax e-commerce taxpayers on the amount of tax paid with taxpayer compliance as an intervening variable. This analysis uses Smart Partial Least Square (SmartPLS). The sample of this research is 52 E-Commerce respondents who have registered and have NPWP. Hypothesis testing is done using the bootstrap resampling method with the help of Smart Partial Least Square (SmartPLS) software. The research methodology is quantitative descriptive. Testing the validity of the data with outer loading and reliability testing with composite reliability. Hypothesis testing is seen from the P value generated from the Path Coefficient. The results of this study prove there is a direct influence on understanding taxation on the amount of tax paid, understanding taxation on taxpayer compliance and taxpayer compliance on the amount of tax paid. In addition, this study shows that there is an indirect effect on understanding taxation on the amount of tax paid through taxpayer compliance. Keywords: Taxation Understanding, Amount of Tax Paid, Taxpayer Compliance
DETERMINAN YANG MEMPENGARUHI PROFITABILITAS PADA PERUSAHAAN PUBLIK DI INDONESIA
The purpose of this research is to determine the effect of green accounting, total asset turnover and corporate social responsibility on company profitability. This research uses secondary data seen through financial reports based on the Indonesia Stock Exchange website. The population used is coal subsector mining companies for the 2019-2023 period, where there are 18 companies that meet the standard criteria for conducting research. The testing in this research uses multiple linear regression method and uses SPSS version 26. The results of this research show that green accounting has no effect on profitability, total asset turnover has an effect on profitability, and corporate social responsibility has an effect on profitability.
PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI PERIODE 2019-2022
The aim of this research is to examine the impact of profitability, capital structure and corporate social responsibility on company value, with company size as a moderating variable in the industrial sector listed on the Indonesia Stock Exchange. The research was conducted for four years, starting from 2019 to 2022. A total of 17 companies were selected as research samples that met the criteria using a purposive sampling method. The hypothesis was tested using multiple linear regression analysis using Eviews 12 software. The research results show that profitability, capital structure and company size have a significant impact on company value. Company size is able to moderate the influence of capital structure and corporate social responsibility on company value. However, corporate social responsibility does not have a significant influence on company value, and company size does not moderate the effect of profitability on company value.
Pengaruh Green Accounting, Total Asset Turnover, Debt Equity Ratio, dan Kepemilikan Institusional Terhadap Profitabilitas Perusahaan
The purpose of this research is to determine the effect of Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership on the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership as the variables. The data used is secondary data published. The sampling technique used is purposive sampling where based on predetermined criteria, a sample of 10 companies is obtained from a total population of 77 companies. The data analysis method used is panel data regression with the help of the Eviews 9 program. The results show that, Green Accounting and Institutional Ownership have no effect on Profitability. Total Asset Turnover has a positive effect on profitability. Debt Equity Ratio has a negative effect on profitability. Taken together, Green Accounting, Total Asset Turnover, Debt Equity Ratio, and Institutional Ownership affect the profitability of mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
Green Accounting, Total Asset Turnover, Debt Equity Ratio, dan Kepemilikan Institusional.
PROFITABILITAS, GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY: PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA INDEKS KOMPAS100 DI BURSA EFEK INDONESIA TAHUN 2020-2022
ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, green accounting, dan corporate social responsibility terhadap nilai perusahaan. Penelitian yang digunakan merupakan penelitian deskriptif kuantitatif. Populasi dalam penelitian ini adalah perusahaan pada indeks Kompas100 di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel berdasarkan metode purposive sampling dengan jumlah sampel 16 perusahaan. Pengujian hipotesis menggunakan analisis regresi linear berganda dengan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, green accounting tidak berpengaruh terhadap nilai perusahaan, serta corporate social responsibility berpengaruh terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Green Accounting, Corporate Social Responsibility, Nilai Perusahaan ABSTRACT This study aims to analyze the effect of profitability, green accounting, and corporate social responsibility on firm value. The research used is a quantitative descriptive research. The population in this study are companies on the Kompas100 index on the Indonesia Stock Exchange in 2020-2022. The sampling technique is based on purposive sampling method with a total sample of 16 companies. Testing the hypothesis using multiple linear regression analysis with the Eviews 12 application. The results showed that profitability has an effect on firm value, green accounting has no effect on firm value, and corporate social responsibility has an effect on firm value. Keywords: Profitability, Green Accounting, Corporate Social Responsibility, Firm Value
EVALUASI PENGELOLAAN ANGGARAN PADA PUSAT PELATIHAN PROFESI PARIWISATA DAN EKONOMI KREATIF DKI JAKARTA
The state budget is the official financial plan of the government. The goal is to regulate income and allocation of funds within a certain period of time. Budget management involves planning, allocating, supervising, and evaluating funds. It aims to increase efficiency and effectiveness, as well as achieve project or organizational goals. The purpose of this study is to evaluate budget management at the Tourism and Creative Economy Training Center, fiscal year 2019-2023. The research methods used in this study are descriptive qualitative with data collection techniques derived from literature studies, interviews and observations. The results of the study show that the budgeting procedure carried out by the Tourism and Creative Economy Professional Training Center has run well and also follows the regulations issued by the government, it also shows the financial performance of the Tourism and Creative Economy Professional Training Center in terms of its efficiency ratio can be said to be efficient with an average percentage of 77.69%. Keyword: Budget Management, Efficiency, Tourism Profession Training Center and Creative Economy
MENDETEKSI INDIKASI FINANCIAL STATEMENT FRAUD DENGAN METODE F-SCORE MENGGUNAKAN MODEL FRAUD TRIANGLE
This research was conducted to analyze the influence of fraud triangle in detecting the effect of fraud triangle in detecting financial statement fraud. The variables in the fraud triangle used are financial stability (ACHANGE), external pressure (LEV) and financial target (ROA) using the F-Score method. The population of this study is manufacturing companies with consumer goods subsectors listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. The sample technique used was purposive sampling and obtained 32 companies. This study used panel data regression analysis method and was processed using Eviews 13. The results of this study reveal that external pressure and financial targets have a significant positive effect on financial statement fraud. While financial stability does not affect financial statement fraud
Fraud Triangel, Financial Statement Fraud, Financial Stability, External Pressure, Financial Target, F-Score
PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022
Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, dan profitabilitas terhadap nilai perusahaan dalam sektor infrastruktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode pengambilan sampel menggunakan purposive sampling, yang menghasilkan data dari 11 perusahaan infrastruktur, dengan total 55 data selama lima tahun. Data yang digunakan bersifat sekunder. Analisis data dilakukan menggunakan perangkat lunak Eviews versi 12. Temuan penelitian menunjukkan bahwa likuiditas memiliki pengaruh positif yang signifikan terhadap nilai perusahaan, sementara leverage memiliki pengaruh negatif yang signifikan terhadap nilai perusahaan. Di sisi lain, profitabilitas tidak memiliki pengaruh positif yang signifikan terhadap nilai perusahaan. Kata Kunci: Likuiditas, Leverage, Profitabilitas, dan Nilai Perusahaan This research aims to determine the effect of liquidity, leverage and profitability on the value of companies in the infrastructure sector listed on the Indonesia Stock Exchange during the 2018-2022 period. The sampling method uses purposive sampling, which produces data from 11 infrastructure companies, with a total of 55 data for five years. The data used is secondary. Data analysis was carried out using Eviews software version 12. Research findings show that liquidity has a significant positive influence on company value, while leverage has a significant negative influence on company value. On the other hand, profitability does not have a significant positive influence on company value. Key words: Liquidity, Leverage, Profitability, and Company Value
Pengaruh Dana Desa dan Alokasi Dana Desa terhadap tingkat kemiskinan dikabupaten Bogor
This research has achievements in order to test the role of village funds and village fund allocation in poverty levels in Bogor district in 2022. This research applies procedures based on data processing and the type of data used, namely complementary data obtained through the Community and Village Empowerment Service (DPMD ) Bogor district. The results collected were then studied applying classical assumption tests as well as multiple linear regression studies on village funds and village fund allocation as independent variables and poverty level as the dependent variable. The results of this research indicate that based on simultaneous (F test) village funds and village fund allocations have a good role in the poverty level of Bogor Regency, based on partial (t test) village funds and village fund allocations have a significant effect on the poverty level of Bogor Regency. This economic view has not been implemented in accordance with the regulations established and created because individual interests and preferences conflict with each other. This is in accordance with the theory used, namely Public Choice Theory.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN
Abstract This study aims to test whether there is an effect of applying government accounting standards, internal control systems, and the use of information technology on the quality of the financial reports of the local government of Serang City. The technique used in determining the sample is purposive sampling. The number of samples in this study were 80 people with a total of 39 OPD. The type of data used in this research is primary data. And data collection used in research is by survey method using a questionnaire. The analytical method used is multiple linear regression analysis using the SPSS version 27 program. The test results state that: (1) There is an influence between the application of government accounting standards and the quality of the financial reports of the local government of Serang City. (2) There is an influence between the internal control system and the quality of the financial reports of the regional government of Serang City. (3) There is no effect of the use of information technology on the quality of the financial reports of the regional government of Serang City. Keywords : Government Accounting Standards, Internal Control Systems, Quality of Government Financial Reports, Utilization of Information Technology
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP RETURN SAHAM SUB SEKTOR LOGAM YANG TERDAFTAR DI BEI TAHUN 2017-2021
Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap Return Saham pada perusahaan logam dan sejenisnya di Bursa Efek Indonesia periode 2017-2021. Variabel yang digunakan dalam penelitian ini adalah variabel Current Ratio, Return on Asset, Total Asset Turn Over dan Debt to Equity Ratio sebagai variabel independen dan Return Saham sebagai variabel dependen. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan logam dan sejenisnya di Bursa Efek Indonesia periode 2017-2021 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 10 perusahaan logam. Sehingga diperoleh data penelitian sebanyak 50 data penelitian. Metode analisis yang digunakan adalah regresi linear berganda dengan alat bantu aplikasi Eviews 12 for Windows, 2022. Hasil dari penelitian ini menunjukkan bahwa variabel Current Ratio, Return on Asset, dan Total Asset Turn Over berpengaruh signifikan terhadap Return Saham, sedangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Return Saham.
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FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT FEE PADA PERUSAHAAN PUBLIK DI INDONESIA
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan, risiko perusahaan, profitabilitas, dan tipe kepemilikan terhadap audit fee pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Model analisis yang digunakan adalah analisis regresi data panel dan mengolah data menggunakan Eviews 10. Populasi dalam penelitian ini ada 155 perusahaan dengan sampel 25 perusahaan manufaktur tahun penelitian 2017-2021. Jenis data dalam penelitian ini adalah data sekunder dengan pemilihan sampel yaitu metode purposive sampling. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan, risiko perusahaan, tipe kepemilikan berpengaruh terhadap audit fee sedangkan profitabilitas tidak berpengaruh terhadap audit fee. Kata Kunci: audit fee, ukuran perusahaan, risiko perusahaan, profitabilitas, tipe kepemilikan. ABSTRACT This study aims to determine the effect of firm size, firm risk, profitability, and the ownership on audit fee in manufacturing companies listed on the Indonesia stock exchange. The analytical model used is panel data regression analysis and processing data using Eviews 10. The population of this studi were 155 companies and the sampel were 25 manufacturing companies sectors for the 2017-2021 research year. The type of data in this study is secondary data with a sample selection method, namely the purposive sampling method. The result of this study indicates that firm size, firm risk, and the ownership affect audit fee. While profitability does not have effect on audit fee. Keywords: audit fee, firm size, firm risk, profitability, the ownership.
PENGARUH RASIO LIKUIDITAS, PROFITABILITAS, DAN AKTIVITAS TERHADAP HARGA SAHAM DI MASA PANDEMI COVID 19 PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI
This study aims to examine the effect of Liquidity Ratio, Probability Ratio, and Activity Ratio partially on stock price in food and beverage subsector manufacturing companies during the Covid-19 pandemic. The independent variables used in this study are Current Ratio (CR), Return On Equity (ROE), and Total Asset Turn Over (TATO). The dependent variable in this study is the stock price. The population in this study are food and beverage sector companies listed on the Indonelsia Stock Exchange for the period 2020-2021 by determining the sample using purposive sampling, so that 10 companies meet the criteria. The data source for this research is quarterly financial reports taken from the official website of the Indonelsia Stock Exhange www.idx.co.id and then analyzed using SPSS Velrsion 26. The results of this study indicate that partially Return On Equity (ROE) and Total Asset Turn Over (TATO) variables have a significant effect on stock price, while Current Ratio (CR) variable has no significant effect on stock price.
PENGARUH PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING
This study aims to determine the effect of taxes, company size, foreign ownership and profitability on transfer pricing. The independent variables inthis study are taxes, company size, foreign ownership and profitability as measured by return on assets (ROA). The dependent variable in this study istransfer pricing. The population in this study is non-primary tire industry sub-sector companies and automotive retail listed on the Indonesia StockExchange for the 2016-2022 period. The sampling method in this study is purposive sampling so that 35 data were processed. The data analysis method uses multiple regression analysis with the SPSS 26 application. The results of this study show that taxes do not affect transfer pricing, company size does not affect transfer pricing, foreign ownership affects transfer pricing and profitability does not affect transfer pricing. Keywords : Tax, Company Size, Foreign Ownership, Profitability, Tranfer Pricing.
PENGARUH ENVIRONMENTAL DISCLOSURE, SOCIAL DISCLOSURE DAN MEKANISME GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020)
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui Pengaruh Environmental Disclosure, Social Disclosure, dan Mekanisme Governance terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2018-2020). Data yang digunakan adalah data sekunder berupa data annual report perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Pemilihan sampel dalam penelitian ini dengan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 35 perusahaan sehingga data observasi berjumlah 85 sampel. Uji hipotesis yang digunakan adalah analisis regresi linear berganda menggunakan program IBM SPSS Statistic versi 25.0. Hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan environmental disclosure, social disclosure, dan komite audit tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Environmental Disclosure, Social Disclosure, Komisaris Independen, Komite Audit, Profitabilitas. ABSTRACT The purpose of this study was to determine the Effect of Environmental Disclosure, Social Disclosure, and Governance Mechanisms on Firm Value (Empirical Study on Companies Listed on the Indonesia Stock Exchange in 2018-2020). The data used is secondary data in the form of annual report data for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2020 period. The sample selection in this study was a purposive sampling method. Based on the predetermined criteria obtained a sample of 35 companies so the observation data amounted to 85 samples. The hypothesis test used is multiple linear regression analysis using the IBM SPSS Statistic version 25.0 program. The results of this study indicate that the independent board of commissioners has a positive and significant effect on firm value. Keywords: Environmental Disclosure, Social Disclosure, Independent Board of Commissioners, Audit Committee, Profitability.
Environmental Disclosure, Social Disclosure, Komisaris Independen, Komite Audit, Profitabilitas.
PENGARUH RASIO KEUANGAN TERHADAP PRAKTIK PERATAAN LABA (INCOME SMOOTHING) DENGAN KUALITAS AUDIT SEBAGAI VARIABLE MODERASI PADA PERUSAHAAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDDONESIA 2020-2021
ABSTRAK Tujuan penelitian ini adalah untuk menguji secara empiris mengenai pengaruh rasio keuangan terhadap praktik peartaan laba (income smoothing) dengan kualitas audit sebagai variabel moderasi pada sub sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2020 – 2021. Penelitian ini menggunakan data 47 perusahaan manufaktur yang telah diseleksi menggunakan metode purposive sampling dengan total 54 data selama dua tahun. Data yang digunakan adalah data sekunder berupa laporan keuangan. Pengolahan data penelitian ini menggunakan software econometrics views (EViews) versi 12. Hasil penelitian menunjukkan bahwa return on asset (ROA) dan capital adequacy ratio (CAR) tidak berpengaruh positif dan tidak signifikan terhadap income smoothing, loan to deposit ratio (LDR) berpengaruh negatif dan signifikan terhadap praktik income smoothing, kualitas audit berpengaruh negatif terhadap income smoothing, Kualitas audit tidak mampu memperlemah pengaruh positif return on asset (ROA) terhadap income smoothing, Kualitas audit tidak mampu memperlemah pengaruh positif capital adequacy ratio (CAR) terhadap income smoothing, dan Kualitas audit mampu memperlemah pengaruh negatif loan to deposit ratio (LDR) terhadap income smoothing. Kata Kunci: Return on Asset, Loan to Deposit Ratio, Capital Adequacy Ratio, Kualitas Audit, Income Smoothing. ABSTRACT This study aims to empirically examine the effect of financial ratios on income smoothing practices with audit quality as a moderating variable in the banking sub-sectors listed on the Indonesia Stock Exchange for the period 2020 – 2021. This research uses data from 47 manufacturing companies selected using the purposive sampling method with 54 data for two years. The data used is secondary data in the form of financial reports. Data processing in this study used econometrics views (EViews) software version 12. The results showed that return on assets (ROA) and capital adequacy ratio (CAR) had no positive and insignificant effect on income smoothing, loan to deposit ratio (LDR) had a negative impact and significant to income smoothing practices, audit quality harms income smoothing, audit quality is not able to weaken the positive effect of return on assets (ROA) on income smoothing, audit quality is not able to cut the positive impact of capital adequacy ratio (CAR) on income smoothing, and Audit quality can weaken the negative effect of the loan to deposit ratio (LDR) on income smoothing. Keywords: Return on Asset, Loan to Deposit Ratio, Capital Adequacy Ratio, Audit Quality, Income Smoothing.