Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Profitabilitas, Aset Pajak Tangguhan, Pajak Kini dan Perencanaan Pajak terhadap Manajemen Laba

Alifa Shafiya Nur Hasanah, Indra Pahala, Unggul Purwohedi — Sun, 02 Jun 2024 00:00:00 +0700

Effects of operational cash flows, profitability, liquidity, and solvency on financial difficulties in companies in the transport and logistics sector listed on the Indonesian Stock Exchange (IDX) for the period 2020-2022. The study was conducted to determine the impact of profitability, deferred tax assets, current tax expenses, and tax planning on profit management. The study used property and real estate companies listed on the Indonesian Stock Exchange (BEI) during the period 2020-2022 as population. This study method used a quantitative method with data in the form of financial reports available on the IDX website. Samples selected using purposive sampling techniques and produced 66 observational data. Data is processed using SPSS applications and analyzed using logistic regression analysis. This research uses secondary data taken from the company's financial statements.

Based on the analysis of this study, it can be concluded that the current tax expense has a positive and significant influence on earnings management, while profitability, deferred tax assets, and tax planning are not significant to earnings management

Pengaruh Investment Opportunity Set, Liquidity, dan Corporate Social Responsibility terhadap Cash Holding

Mikyal Farialmira, Nuramalia Hasanah, Aji Ahmadi Sasmi — Sun, 02 Jun 2024 00:00:00 +0700

This research aims to test and analyze the effect of Investment Opportunity Set, Liquidity, and Corporate Social Responsibility on Cash Holding. This study uses purposive sampling to select samples, using secondary data sources derived from the company's annual report and sustainability report on non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The final number of samples obtained was 52 companies with a total observation of 156 data. The data analysis technique used is panel data regression analysis through data processing performed on EViews 12 software. The results of testing the hypothesis of this study indicate that corporate social responsibility has no effect on cash holding, while investment opportunity set and liquidity has affect on cash holding.

Analisis Determinasi Kebijakan Dividen Pada Perusahaan LQ45

Muhammad Nur Adli, Tri Hesti Utaminingtyas, Hera Khairunnisa — Sun, 02 Jun 2024 00:00:00 +0700

The purpose of this study is to test and analyze managerial ownership, profitability, investment opportunity set, and debt to equity ratio to dividend policy. This study uses secondary data sources derived from the company's annual report on companies listed in the LQ45 index on the Indonesia Stock Exchange (IDX) in 2018-2022 using purposive sampling techniques. The analysis technique used is regression analysis of panel data using Econometric Views 13 (EViews) software. The findings indicated that the managerial ownership had no bearing on dividend policy, the profitability significantly impacted dvidend policy, the investment opportunity set had no bearing on dividend policy, the debt to equity ratio significantly impacted dividend policy significantly impacted sustainability report disclosure.

Pengaruh Kemampuan Menyusun Laporan Keuangan, Literasi Keuangan, dan Financial Technology Terhadap Kinerja UMKM

Reni Suwandi Ade Puspita, Etty Gurendrawati, I Gusti Ketut Agung Ulupui — Sun, 02 Jun 2024 00:00:00 +0700

This quantitative research aims to determine how the ability to compile financial statements, financial literacy, and financial technology affects MSMEs. The main data for this study came from questionnaires, research instruments. MSME owners who live in Matraman District and are registered with the East Jakarta Small and Medium Enterprises Cooperative Trade Industry Office (Sudin PPKUKM) are the subjects of this study. This study gathered 59 MSMEs using the Roscoe method. To analyze the data, multiple linear analysis was carried out using the SPSS program version 26, and from the results of the analysis it can be concluded that the variable ability to compile reports does not affect the performance of MSMEs, financial literacy does not affect the performance of MSMEs, and financial technology does not affect the performance of MSMEs

Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang

Puti Zhafira Rizanti, Etty Gurendrawati, Dwi Kismayanti Respati — Wed, 12 Jun 2024 00:00:00 +0700

The Effect of Free Cash Flow, Profitability, and Company Size on Debt Policy in LQ45 Companies Listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research was conducted to determine the effect of free cash flow, profitability, and company size on debt policy. This research uses LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period as the population. This research method uses quantitative methods with data in the form of financila reports available IDX website. The sample was selected using purposive sampling and produced 108 observation data. The data were processed using the SPSS application and analyzed using multiple linear regression analysis. Based on the results of the analysis conducted, it can be concluded that profitability does not have a significant effect on debt policy. Meanwhile, free cash flow and company size have a significant effect on debt policy.

Pengaruh Profitabilitas, Risiko Perusahaan, dan Ukuran Perusahaan Terhadap Audit Fee

Muhammad Hafizur Rahman, Ayatulloh Michael Musyaffi, Marsellisa Nindito — Sat, 15 Jun 2024 00:00:00 +0700

This study aims to explore the relationships that exist between audit fees and corporate risk, profitability, and firm size. The dependent variable is the audit fee as measured by its natural logarithm. Then, for independent variables, business size is determined by taking the natural logarithm of total assets, firm risk is computed by dividing total liabilities by total equity, and profitability is evaluated by dividing net profit by sales, or net profit margin. This analysis makes use of secondary data from a population of manufacturing sector enterprises that registered on the IDX between 2020 and 2022. The sample was selected through purposeful sampling, which produced forty-three enterprises. Eviews 13 was used in the panel data regression analysis method used in this investigation. According to this study, profitability has a detrimental effect on audit fees. Consequently, company risk has no beneficial effect on audit fees. Then, audit fees are positively impacted by the company's size.

Analisis Kesehatan Kinerja Realisasi APBDesa di Wilayah Kapanewon Karangmojo Kabupaten Gunung Kidul Tahun 2018-2022

Diaz Wisang Wibisono, Rida Prihatni, Petrolis Nusa Perdana — Sat, 15 Jun 2024 00:00:00 +0700

This research aims to determine and analyze the health and financial performance of the village government in the Kapanewon Karangmojo area, Gunung Kidul Regency in the 2018-2022 budget period. This research uses various financial ratios that are useful for measuring financial performance, namely the Degree of Decentralization Ratio, Financial Independence Ratio, Efficiency Ratio and Effectiveness Ratio, and this research adds income growth, both village original income and Total Income growth. This research is a type of quantitative descriptive research using secondary data in the form of the Village Government Revenue and Expenditure Budget Realization Report (APBDes) in the Kapanewon Karangmojo area, Gunung Kidul Regency for the 2018-2022 budget period. the Financial Performance of the Village Government in the Kapanewon Karangmojo Region, Gunung Kidul Regency based on the Degree of Decentralization Ratio has a very low level of capability, the Financial Independence Ratio has a very low level of independence and has an Instructive relationship, the Efficiency Ratio results in five villages being declared less efficient and two villages received information about being inefficient.

The Essence of Internal Control at XYZ Automotive Limited in a Phenomenological Perspective

Faris Al Salam, Choirul Anwar, Hera Khairunnisa — Mon, 17 Jun 2024 00:00:00 +0700

This research was conducted with the aim of exploring internal control at XYZ automotive company in general administration department. The sampling technique in this research used purposeful sampling that consist of four informants. This research uses a phenomenological approach using John W. Creswell's research design which focuses on narrative research exposure in proposing the application, effectiveness and meaning in internal control. The results of this study demonstrates that Internal audit consists of five components: integrity committees, risk assessment, risk management activities, whistleblower system transparency, and collaboration to improve performance. It focuses on KPIs, internal audits, and communication, while also addressing weaknesses, resistance to change, and communication issues.

Pengaruh Teknik Audit Berbantuan Komputer, Kompetensi Auditor, dan Etika Profesi terhadap Kinerja Auditor

Muhammad Alwan, Ayatulloh Michael Musyaffi, Petrolis Nusa Perdana — Sun, 23 Jun 2024 18:06:16 +0700

The purpose of this research is to determine whether there is an influence of Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics on Auditor Performance. The population for this study consists of auditors working in public accounting firms (KAP) in South Jakarta, based on the 2023 Directory of the Indonesian Institute of Certified Public Accountants (IAPI) as of May 22, 2023. The total number of KAPs in South Jakarta is 112. The sample size used is 96 respondents. The sampling technique employed is Probability Sampling using the Simple Random Sampling method, measured on a Likert scale from 1 to 5. This quantitative research utilizes Multiple Linear Regression Analysis and is processed using SPSS Version 29. The results of the F-statistic test indicate that Computer-Assisted Audit Techniques (X1), Auditor Competence (X2), and Professional Ethics (X3) collectively influence Auditor Performance (Y). The Hypothesis Test (T-test) for each variable X with respect to Y indicates that the variables Computer-Assisted Audit Techniques, Auditor Competence, and Professional Ethics have a positive impact on Auditor Performance Compliance

Pengaruh Reputasi Penjamin Emisi, Pengungkapan Modal Intelektual dan Persentase Penawaran Saham pada Underpricing Saham IPO

Arief Alvierri Doda, I Gusti Ketut Agung Ulupui, Gentiga Muhammad Zairin — Fri, 28 Jun 2024 08:48:15 +0700

The purpose of this study is to analyze the effect of Underwriter Reputation, Intellectual Capital Disclosure and Percentage of Stock Offerings on IPO Stock Underpricing. Stock price reports at the time of IPO on the IDN Financials website and prospectus reports on the E-IPO website are used as secondary data in this study. The sample was selected using purposive sampling method and obtained a total sample of 64 data from 64 companies that met the criteria. The reputation of the underwriter has no effect on underpricing because the reputation of the underwriter is not part of the internal company so that investors think it will not affect the company's performance. The intellectual capital disclosure variable can reduce uncertainty for investors because it can provide information about the Company so that it has a negative effect on underpricing. The variable percentage of share offerings has no effect because the number of shares does not provide information regarding the growth prospects and potential of the Company as a whole.