Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Pengaruh Sosialisasi, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sakski Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Badung (Studi Kasus Pada KPP Pratama Badung Utara)

2024-01-03T09:43:21+08:00

This study aims to determine the effect of socialization, knowledge of taxation, awareness of taxpayers, quality of service from tax authorities, and tax witness on individual taxpayer compliance at KPP Pratama Badung (Case study at KPP Pratama North Badung). Independent variables include socialization, knowledge of taxation, awareness of taxpayers, quality of tax authorities, and tax witness.The sample of this research is 100 individual taxpayers who are determined by using purposive sampling method. The type of data used is secondary data. The analysis technique used in this study is multiple regression.The results showed that tax socialization had a positive effect on taxpayer compliance, tax knowledge had no effect on taxpayers, taxpayer awareness had a positive effect on taxpayer compliance, tax authorities' service quality had a positive effect on tax wahub compliance and tax sanctions had no effect on taxpayer compliance at KPP Pratama Utara

Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas, Free Cash Flow Dan Leverage Terhadap Kebijakan Dividen Perusahaan Manufaktur Pada Sektor Industri Barang Konsumsi Yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2021

2024-01-03T10:23:54+08:00

The crisis caused by the Covid-19 pandemic has caused contradictions in the global economy, various policies have been issued to deal with the decline in stock prices during the Covid-19 pandemic, considering that the decline in stock prices has affected various trading sectors. The phenomenon that occurred as a result of the Covid-19 pandemic caused investors to have a negative response to financial performance in the consumer goods sector. The dividend distribution on the one hand will meet investors' expectations to get a return as a result of their investment, while on the one hand the dividend distribution is expected not to threaten the survival of the company.This study was conducted with the aim of determining the influence of company size, profitability, liquidity, free cash flow and leverage on the dividend policy of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The research population was 60 manufacturing companies with purposive sampling techniques in determining the sample, namely 17 research samples so that the total number of samples during 2019-2021 was 51 manufacturing companies. The analysis used is multiple linear regression analysis.The results showed that the company's size, profitability, liquidity, free cash flow and leverage did not affect the dividend policy of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. Suggestions for subsequent researchers are expected to examine other variables to dividend policy.

Pengaruh Return On Asset, Capital Adequacy Ratio, Non Performing Loan, Loan To Deposits Ratio, Biaya Operasional Dan Pendapatan Operasional Terhadap Financial Distress Pada BPR Di Kota Denpasar Tahun 2019-2021

2024-01-03T10:31:53+08:00

Assessment of the soundness of a bank is very important, not only for the interests of stakeholders but also for the interests of the company itself. Therefore it is important to analyze the soundness of the bank so that bankruptcy (financial distress) does not occur. This study aims to determine the effect of return on assets, capital adequacy ratio, non-performing loans, loan to deposits ratio, operating costs and operating income on financial distress at BPRs in Denpasar City in 2019-2021.The sample for this research was 24 BPRs in the city of Denpasar which were determined using a purposive sampling method. The type of data used is secondary data. The data analysis technique used in this study is logistic regression.The results showed that return on assets did not affect financial distress, the capital adequacy ratio did not affect financial distress, non-performing loans had a positive effect on financial distress, the loan to deposits ratio had a positive effect on financial distress and operational costs and operating income had a positive effect on financial distressdistress.

Pengaruh Sanksi Pajak, Pemahaman Peraturan Pajak, Kesadaran Wajib Pajak Serta Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Insentif Pajak Sebagai Variabel Moderasiselama Masa Pandemi Covid-19 Di KPP Pratama Denpasar Barat

2024-01-03T10:42:47+08:00

This year countries in the world are experiencing the impact of covid-19. There was a decrease in the income of each sector, so that state income decreased. In Indonesia, this reduces tax revenue, even though taxes are the largest source of government revenue and are used to finance state facilities and infrastructure. This crisis is exacerbated by the fact that many companies go out of business because they cannot finance their business. The purpose of this study is to determine the effect of tax sanctions, understanding of tax regulations, taxpayer awareness, and quality of tax services on the compliance of individual taxpayers in the West Denpasar KPP with tax incentives as a moderation variable. The population of this study was individual taxpayers registered at KPP Pratama Denpasar Barat amounting to 84,291 taxpayers. The sampling technique used is accidental sampling and the data is collected through questionnaires. The sample size of this study was 100 respondents. The results of this questionnaire were measured using a likert scale. This study used the Moderated Regression Analysis (MRA) data analysis technique. The results of this study show that tax sanctions, understanding of tax regulations, taxpayer awareness, quality of tax services, tax incentives with the quality of tax services have a positive effect while tax incentives with tax sanctions, tax incentives with understanding tax regulations, tax incentives with taxpayer awareness do not affect the compliance of individual taxpayers during the Covid-19 pandemic at the West Denpasar KPP.

Peran Kebijakan Dividen Dalam Memediasi Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia

2024-01-03T18:09:34+08:00

The main goal of companies that have gone public is to maximize the value of the company. Firm value is an investor's view of the level of success of the company's management in managing the resources that have been entrusted to him in one period after going through several process activities over the years which are closely related to stock prices. The purpose of this study is to determine the role of dividend policy in mediating the effect of profitability and leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sample in this study used manufacturing companies listed on the Indonesia Stock Exchange, amounting to 48 companies for 3 years of observation. Sampling using a purposive sampling technique. The data analysis technique used is Partial Least Square with the help of SmartPLS 3.0 as a calculation tool. The results showed that profitability and leverage had no effect on firm value. Profitability has a positive effect on dividend policy. Dividend policy has a positive effect on firm value. Leverage has no effect on dividend policy. Policy is able to mediate the relationship between profitability and firm value, while dividend policy is not able to mediate the relationship between leverage and firm value.

Pengaruh Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Lembaga Perkreditan Desa Di Kecamatan Tembuku Kabupaten Bangli

2024-01-03T18:47:20+08:00

LPD must apply the GCG Principles with the aim that there are no weak LPD or weak mental health of LPD administrators and human resources. By applying the GCG Principles, the performance of an LPD will run well. the purpose of conducting this research was to determine the effect of GCG principles on the performance of LPD in Tembuku District, Bangli Regency. This finding uses a quantitative approach. The research location is a targeted sample of 108 LPD employees in Bangli. Research data uses a questionnaire to collect answers from respondents. because it uses primary data according to the sample criteria determined by the technique used purposive sampling. These findings reveal that partially the variables of accountability, independence and fairness have an influence on the dependent variable, while the first and third hypotheses are rejected.

Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Denpasar Timur

2024-01-03T18:53:13+08:00

Taxpayer compliance is the taxpayer's way of understanding the tax regulations that have been applied. Taxpayers who lack knowledge of tax regulations tend to be non-compliant taxpayers. This study aims to re-examine the variables of tax knowledge, modern tax administration systems, taxpayer awareness, service quality, and moral obligations on taxpayer compliance. The sample in this study was 100, namely anyone who happened to meet the researcher at the East Denpasar pratama tax service office. Determination of the sample using accidental sampling method, based on this technique, the number of samples is 100 respondents. The data analysis technique used in this study uses multiple linear regression analysis (Multiple Regression Analysis).The results showed that the modern tax administration system has a positive effect on taxpayer compliance, taxpayer awareness has a positive effect on taxpayer compliance, moral obligation has a positive effect on taxpayer compliance, while knowledge of taxation has no effect on taxpayer compliance and service quality has no effect on compliance taxpayer.

Efektivitas Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa Di Kecamatan Klungkung

2024-01-03T19:00:58+08:00

An accounting information system's ability to transform electronic data into useful information and produce the necessary formal reports on time and in a high-quality manner is an illustration of how well this goal is accomplished. The goal of the accounting information system is to produce information that is accurate, complete, reliable, timely, and easy to understand. The purpose of this study is to examine the impact of personal technical skills, user participation, and the quality of the system on the efficiency of accounting information systems. 141 people from 23 LPD in the Klungkung District comprised the study population. The purposive sampling method was used to select 58 individuals for this study's sample. Multiple linear regression analysis is the analytical technique that will be utilized to test the hypothesis. The findings demonstrated that the accounting information system's effectiveness was positively impacted by user participation, information technology use, and quality of information, while the system's quality and personal technical skills had no bearing on its effectiveness. The Village Credit Institution in the Klungkung District hopes that this study will boost the efficiency of accounting information systems at the institution by boosting the performance of those who use them.

Pengaruh NPM, ROE, DER, DPR Dan Asset Growth Terhadap Nilai Perusahaan Pada Perusahaan LQ-45

2024-01-03T19:12:58+08:00

This study aims to examine and analyze the effect of Net Profit Margin (NPM), Return On Equity (ROE), Debt Equity Ratio (DER), Dividend Payout Ratio (DPR) and Asset Growth on firm value in LQ-45 companies listed on the Stock Exchange Indonesian Securities (IDX) for the 2020-2021 period. The population is companies listed on the Indonesia Stock Exchange that are included in the LQ-45 Index for the period 2020 to 2021. The samples obtained in the study were 24 companies from various sectors which were determined based on the purposive sampling method. The analysis technique used is multiple linear regression. The results of the study show that the Dividend Payout Ratio (DPR) has no effect on firm value. Meanwhile, Net Profit Margin (NPM), Return On Equity (ROE), Debt Equity Ratio (DER) and Asset Growth have a positive effect on firm value.

Pengaruh Sosialisasi Pemerintah, Pengetahuan Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Pada BAPENDA Kota Denpasar

2024-01-03T19:34:06+08:00

Tax is a source of financing for national development in order to improve people's welfare. In this regard, the importance of tax management is a top priority for the government, both the central government and regional governments. The success of the government in efforts to socialize the importance of taxes is a solution for managing and national development. This study aims to determine the effect of government socialization, knowledge of taxation, tax sanctions, awareness of taxpayers and quality of service on taxpayer compliance in paying Land and Building Tax at BAPENDA Denpasar City.The population in this study are PBB taxpayers who are active at Bapenda Denpasar City in 2022, namely 73,876 taxpayers. The sample in this study was 99.86 rounded up to 100 respondents. The sampling technique in this study used a probability sampling technique. The data analysis technique used is multiple linear regression. This study uses multiple linear regression analysis.The results of this study indicate that government socialization, tax knowledge, tax sanctions, taxpayer awareness and service quality have a positive effect on taxpayer compliance in paying Land and Building Tax.

Pengaruh Good Corporate Governance, Profitabilitas, Leverage, Sales Growth Dan Intensitas Modal Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021

2024-01-03T19:42:32+08:00

Tax Avoidance is an action taken by a company to reduce the tax burden that will be paid without violating the law. This study aims to test and obtain empirical evidence of the influence of good corporate governance, profitability, leverage, sales growth and capital intensity in manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2021.The sample in this study used 214 companies. The method of determining the sample in this study used a purposive sampling method with certain criteria in accordance with the objectives of the study, the samples obtained were 99 companies. The data analysis technique used in this research is multiple linear regression analysis technique.The results of this study indicate that good corporate governance and sales growth have a negative effect on tax avoidance. Profitability and leverage have a positive effect on tax avoidance, while capital intensity has no effect on tax avoidance. Future research can use other variables for further research. Future research is expected to increase the use of other sector companies and increase research time so that the results of further research become more accurate.

Pengaruh Independensi, Profesionalisme Auditor, Komitmen Organisasi, Pengalaman Auditor, Dan Etika Profesi Pada Kinerja Auditor Di Kantor Akuntan Publik Provinsi Bali

2024-01-03T19:48:07+08:00

The purpose of this research is to determine the influence of independence, auditor professionalism, organizational commitment, auditor experience, and professional ethics on auditor performance at the Bali Province Public Accounting Firm. This research was conducted at Bali Province Public Accounting Firms (KAP) registered with the Indonesian Institute of Public Accountants (IAPI) in 2021, all of which are located in Bali. The population in this research are all auditors who work at Public Accounting Firms in Bali with active status. The Public Accounting Firm used is a member of the Indonesian Association of Public Accountants (IAPI) in 2021 with a total of 18 Public Accounting Firms. The data collection methods used in this research are questionnaires and documentation. The sample in this study was 50 auditors who had experience of 1 year or more. Determination of the sample using the purposive sampling method. Hypothesis testing in this research uses multiple regression analysis. The research results show that the variables independence, auditor professionalism, organizational commitment, auditor experience, and professional ethics have a positive effect on auditor performance.

Pengaruh Keterlibatan Pemakai Dalam Proses Pengembangan Sistem, Kemampuan Teknik Personal, Dukungan Manajemen, Formalisasi Pengembangan Sistem, Program Pelatihan Dan Pendidikan Pengguna Terhadap Kinerja Sistem Informasi Akuntansi Pada Koperasi Simpan Pinj

2024-01-03T19:54:21+08:00

The performance of an accounting information system is the work result of a series of accounting data that can be achieved by a person or group of people in an organization and company, in accordance with their respective authorities and responsibilities, legally, not violating the law, and in accordance with ethical morals. eventually, become accounting information that includes transaction processing and information technology. The purpose of this study is to find evidence regarding the effect of user involvement in the system development process, personal technical skills, top management support, system development formalization, user education, and training programs on the performance of accounting information systems. The study population was all employees of savings and loan cooperatives in Sukawati sub-district, amounting to 130 people from savings and loan cooperatives in the Sukawati sub-district. The sample in this study were 60 respondents who were determined based on the purposive sampling method and data analysis used multiple linear regression. The results of this study indicate that system development formalization, user education and training programs have a positive effect on the performance of accounting information systems. While the user involvement in the system development process, personal technical skills, and top management support have no effect on the performance of the accounting information system.

Analisis Faktor – Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern

2024-01-03T20:01:15+08:00

The going concern opinion received by a company shows that there are conditions and events that raise the auditor's doubts about the viability of the company. Going concern audit opinion can be used as an early warning for users of financial statements to avoid mistakes in decision making. Several studies on the factors that influence the going concern audit opinion have been carried out. However, the results of these studies still show inconsistency. This study aims to re-examine the factors that influence going concern audit opinion. The factors tested in this study are company size, loan to deposit ratio, capital adequacy, audit quality, and earnings management on the acceptance of going concern audit opinions in the banking industry listed on the Indonesian stock exchange in 2018-2020. This study used 35 samples of companies with 3 years of observation based on purposive sampling method. The hypothesis in this study was tested using logistic regression analysis with the data collection technique used was the documentation of each company's financial statements during the year of observation. Based on the results of hypothesis testing, it is shown that company size, loan to deposit ratio, capital adequacy, and earnings management have no effect on going- concern audit opinion, while audit quality has a negative effect on going-concern audit opinion.

Pengaruh Pemanfaatan Teknologi Informasi, Kemampuan Teknik Personal, Keterlibatan Pengguna, Dukungan Manajemen Puncak Dan Pengembangan Sistem Informasi Terhadap Kinerja Sistem Informasi Akuntansi Pada LPD Di Kecamatan Sukawati

2024-01-03T20:05:39+08:00

ABSTRACT

This research aims to test and obtain empirical evidence whether the use of information technology, personal technical abilities, user involvement, top management support, and information system development have an impact on the performance of accounting information systems in LPDs in Sukawati District. This research is a type of quantitative descriptive research, with primary and secondary data sources. The population in this study were all employees who worked at the LPD in Sukawati District, totaling 198 people. Samples were taken using a purposive sampling method to obtain 99 people as samples. Data were analyzed using multiple linear regression analysis, t test, and F test. The results of this study indicate that user involvement and top management support have a positive effect on the performance of the accounting information system at the LPD in Sukawati District. Meanwhile, the use of information technology, personal technical abilities and information system development have no effect on the performance of the accounting information system at the LPD in Sukawati District.

Faktor – Faktor Yang Mempengaruhi Harga Saham Pada Perusahaan Sektor Makanan Dan Minuman Di BEI

2024-01-03T20:10:22+08:00

This study aims to determine the effect of Return On Assets, Return On Equity, Net Profit Margin, Earning Per Share and Economic Value Added on Stock Prices in food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 – 2021. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period, with a total number of companies. Samples that met the criteria were 29 companies so that the total sample to be used in this study was 29 x 3 periods = 87 samples. The analysis technique used is multiple linear regression analysis. The results of the study show that Economic Value Added (EVA) has no effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROA) and Earning Per Share (EPS) have a positive effect on stock prices in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period.

Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Sanksi Perpajakan Dan Akuntabilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor

2024-01-03T20:14:18+08:00

The purpose of this study was to determine the effect of taxpayer awareness, tax knowledge, tax sanctions and public service accountability on motor vehicle taxpayer compliance. This research was conducted at the Denpasar Joint Samsat Office. Data collection uses primary data in the form of respondent's question data in answering the questionnaire. The sampling method used in this research is probability sampling technique. The number of samples selected is as many as respondents. The data analysis technique used is multiple linear regression analysis techniques. The results showed that taxpayer awareness has a positive effect on motor vehicle tax compliance, tax knowledge has a positive effect on motor vehicle tax compliance, tax sanctions have a positive effect on motor vehicle tax compliance and public service accountability has a positive effect on motor vehicle tax compliance.

Pengaruh Profitabilitas, Arus Kas,Value Added, Likuiditas, Dan Aktivitas Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019- 2021

2024-01-03T20:22:37+08:00

Return is income or loss due to a decrease in investment value in a certain period. The higher the level of return that investors expect, the higher the level of risk that investors will face, and vice versa. This research aims to examine the influence of profitability, operating cash flow and market value added on stock returns in manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The sample in this research was 162 manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Determination of the sample using the purposive sampling method. The analytical tool used is multiple linear regression analysis.

Pengaruh Keterlibatan Pemakai Dalam Pengembangan Sistem, Kemampuan Teknik Personal, Program Pelatihan Dan Pendidikan Pemakai, Dukungan Manajemen Puncak Dan Ukuran Organisasi Terhadap Kinerja Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam (KSP) Di

2024-01-03T20:26:29+08:00

An accounting information system is a tool that combines technology with information used by companies to carry out their company's operational activities to assist in achieving company goals to solve a problem, open creativity, improve performance and efficiency in doing work. This study aims to examine and obtain empirical evidence of the effect of user involvement in system development, personal technical skills, user training and education programs, top management support and organizational size on the performance of accounting information systems in Savings and Loans Cooperatives (KSP) in East Denpasar District. The research population is employees who use SIA at KSP in North Denpasar District, totaling 12 KSP. The sample in this study was 72 employees using a purposive sampling method using the criterion of the total number of employees at KSP and employees using SIA. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that user involvement in system development, personal technical skills, user education and training programs, top management support have a positive effect on AIS performance, while organizational size has no effect on AIS performance. Future research can expand on this research by adding other variables that can affect AIS performance, such as organizational size and training variables.

Analisis Return On Equity Dan Return On Asset Dalam Menilai Pertumbuhan Laba Pada PT.Wijaya Karya (Persero), Tbk Periode 2016-2020

2024-01-03T20:31:21+08:00

This study aims to determine how the Return On Equity (ROE) and Return On Assets (ROA) in assessing the Profit Growt the object of research is PT. Wijaya Karya (Persero), Tbk ,the data is taken from the financial statements for the period 2016-2020. This research uses descriptive qualitative method which consists of three variables, namely the Return On Equity (ROE) and Return On Assets (ROA) as independent variables and Profit Growth as the dependent variable. The data analysis used in this research is the analysis of Return On Equity and Return On Assets in assessing the company’s Profit Growth. Based on the results of data analysis, it shows that the average return on equity (ROE) per year as a whole is 9,27%, this condition is in the poor category based on industry average standards. For the average return on assets (ROA) per year of 3,11%, this condition is in the very good category based on industry average standards. Based on the result of these studies that Return On Equity in assessing Profit Growth has a contribution of 89,70%. And Return On Assets in assessing Profit Growth has a contribution of 179,19%. Then from the results of the weighting of the return on equity (ROE) and return on assets (ROA) in assessing the average Profit Growth for the last 5 years, namely the 2016-2020 period, it contributed 268,9% and the rest was contributed by other factors not examined. in this research.