Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Pengaruh Likuiditas, Leverage, Kebijakan Hutang, Kepemilikan Manajerial, Dan Earning Per Share Terhadap Kebijakan Dividen Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022

2024-05-15T21:49:28+08:00

Dividend policy is an inseparable element in decision making regarding company funding. The dividend policy set by a company can provide information about a company's performance. Each company implements a different dividend policy because it can affect the value of the company when the company distributes dividends to its shareholders. The decision to distribute dividends will be made after the company makes a profit. This research aims to explain the influence of Liquidity, Leverage, Debt Policy, Managerial Ownership and Earnings Per Share on Dividend Policy in Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2020-2022.The research population is food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this research was 60 companies determined based on the purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression.The research results show that liquidity, debt policy, managerial ownership and earnings per share have no effect on dividend policy. Meanwhile, leverage has a negative effect on dividend policy. It is hoped that this research can increase knowledge of information in decision making for investors who want to invest some of their funds in a company so that in their selection, investors do not make a mistake in choosing the company so that they get the expected investment return.

Analisis Faktor-Faktor Yang Memberikan Pengaruh Kinerja Sistem Informasi Akuntansi Pada BPR Di Kecamatan Denpasar Barat

2024-05-16T12:48:01+08:00

An accounting information system is a system designed to handle accounting and financial data and provide financial reports for use by interested parties in guiding their business decisions. The objective of the written research is to find out how well the accounting information system is performing in BPR West Denpasar District, the quality of human resources, personal technical skills, top management support, formalization of information system development, and the presence of directors. board. The written research sample was purposive sampling, a total of 67 workers engaged in operational accounting information systems. The written research analysis technique is multiple linear regression. Written research findings show that although individual technical skills, information system development, and the existence of a steering committee have no influence on the effectiveness of the accounting information system at BPRs in West Denpasar subdistrict, the quality of human resources and top management support have an influence on the effectiveness of the accounting information system.

Pengaruh Kebijakan Perpajakan, Undang-Undnag Perpajakan, Administrasi Perpajakan, Tarif Pajak, Dan Moral Wajib Pajak Terhadap Perencanaan Pajak (Tax Planning) Pada Wajib Pajak Orang Pribadi Di Kantor Pelayanan KPP Pratama Denpasar Barat

2024-05-16T12:56:27+08:00

This research aims to examine the influence of tax policy, tax law, tax administration, tax rates and taxpayer morale on individual taxpayers at the West Denpasar Pratama Tax Service Office. The population in this study is all 61,351individual taxpayers who carry out business activities or freelance work who are registered at the West Denpasar Pratama Tax Service Office. The sampling technique used the incidental sampling method so that a sample of 100 respondents was obtained. The analysis technique in this research uses multiple linear regression analysis techniques assisted. The results of this research show that the variables of tax policy, tax administration have no effect on tax planning for individual taxpayers at KPP Pratama West Denpasar, while the variables of tax law, tax rates and taxpayer morale have a positive effect on tax planning for individual taxpayers at KPP Pratama West Denpasar.

Pegaruh Kecanggihan Teknologi Informasi, Pengalaman Kerja, Kemampuan Teknik Personal, Pelatihan Dan Dukungan Manajemen Puncak Terhadap Efektivitas Sistem Informasi Akuntansi Pada Koperasi Simpan Pinjam (KSP) Di Kabupaten Bangli

2024-05-16T13:03:06+08:00

The development of information technology has greatly influenced all activities carried out by humans, including economic activities. Information systems help record and report budgets and finances, help identify, measure and report financial transactions. An accounting information system can be said to be effective if the sistem is able to produce information in a timely, accurate and reliable manner. However, based on the alleged corruption case, it raises doubts regarding the effectiveness of the accounting information system in cooperatives. This research aims to explain the influence of information technology sophistication, work experience, personal technical abilities, training and top management support on the effectiveness of accounting information systems in savings and loan cooperatives in Bangli district. The population of this research is all employees of saving and loan cooperatives in Bangli Regency who are registered with the Cooperative Service. The sample in this study was 60 respondents who were determined based on the method purposive sampling. The analytical tool used to test the hypothesis is multiple linear regression analysis.The research results show that the sophistication of information technology and training has a positive effect on the effectiveness of accounting information systems. Meanwhile, worl experience, personal technical abilities and top mamagement support have no effect on the effectiveness of the accounting information system. Suggestions for further research can develop this research by adding other variables such as skills, information system development and so on.

Pengaruh Due Profesional Care, Pengalaman Auditor, Time Budget Pressure, Audit Fee, Dan Motivasi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali

2024-05-16T13:07:45+08:00

Financial reports and audits have a very close relationship, because audits have a role in providing an independent opinion on financial reports, so whether a company's financial reports show reasonable operations or are in accordance with accounting standards. Quality audit results can influence the sustainability of a business, because they can make financial reports trustworthy and can inform decision making and can increase the profitability of a company. This research was conducted with the aim of finding out the influence of due professional care, auditor experience, time budget pressure, audit fees, and auditor motivation on audit quality at KAP in Bali. The research population was 19 KAPs in Bali with 129 auditors. The sample in this study was 80 respondents who were determined based on the purposive sampling method. The analysis technique used in this research is multiple linear regression analysis.The results of this research indicate that due professional care and audit fees have a positive effect on audit quality at KAP in Bali; Meanwhile, auditor experience, time budget pressure, and auditor motivation have no effect on audit quality at KAP in Bali.

Integritas Laporan Keuangan Beserta Faktor-Faktor Yang Mempengaruhinya (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022)

2024-05-16T13:12:17+08:00

This study aims to examine and analyze the effect of institutional ownership, managerial ownership, company size, profitability and leverage on the integrity offinancial statements in Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2020-2022. The number of samples used in this study was 27 companies out of a population of 183 companies. Sampling is carried out usingthe purposive sampling method, which is by using certain considerations. The data analysis technique used is multiple linear regression analysis. The results showed that company size and profitability had a positive and significant effect on the integrity of financial statements while institutional ownership, managerial ownership, and leverage did not affect the integrity of financial statements.

Pengaruh Intangible Asset, Invesment Opportunity Set, Struktur Modal, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan Pada Perusahaan Indeks LQ45 Yang Terdaftar Di BEI Tahun 2020-2022

2024-05-16T13:17:45+08:00

The country's economy is currently increasingly competitive accompanied by an increasingly advanced business world, thus influencing the development of every company. The information needed by investors to find out investment funds is in the form of financial reports. The aim of investing is to invest funds in the company to get the maximum possible results. Companies through financial managers must be able to manage company finances well and as efficiently as possible to maximize company performance. The main objective of the company's financial performance is to increase and maximize the welfare of shareholders or increase the company's value elements. This research aims to test and obtain empirical evidence of the influence of intangible assets, investment opportunity set, capital structure, company size and investment decisions on the value of LQ45 index companies listed on the BEI in 2020-2022. The population in this research is the LQ45 index companies listed on the IDX in 2020-2022, totaling 45 companies. Sample selection in this research was carried out using the purposive sampling method. Based on the existing criteria, 19 companies were found that met the criteria, with a total of 57 samples observed in 2020-2022. This research uses the method of collecting several observations, documentation studies, and literature studies. The data analysis technique used is multiple linear regression analysis. The results of this research show that Intangible Assets, Capital Structure and Company Size have no effect on LQ45 Company Value. Investment Opportunity Set and Investment Decisions have a positive effect on LQ45 Company Value on the Indonesia Stock Exchange in 2020-2022.

Pengaruh Profitabilitas, Dividend Payout Ratio, Ukuran Perusahaan, Net Profit Margin, Resiko Keuangan Terhadap Praktik Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2022

2024-05-16T13:21:51+08:00

Income smoothing is a common phenomenon and is carried out in many countries. If this income smoothing is done deliberately and artificially, it can result in inadequate or misleading profit disclosures. This research aims to determine the effect of profitability, dividend payout ratio, company size, net profit margin, financial risk on profit smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample for this research was 37 companies determined using the purposive sampling method. The data analysis technique used in this research is the logistic regression analysis technique. The results of this research show that the Dividend Payout Ratio variable has a positive and significant effect on Profit Smoothing Practices. Meanwhile, the variables Profitability, Company Size, Net Profit Margin, and Financial Risk have no effect on Profit Smoothing Practices.

Pengaruh Integritas, Objektivitas, Kompetensi, Etika Profesi Dan Pengalaman Kerja Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Bali

2024-05-16T13:26:20+08:00

Audit quality is defined as the implementation of audits carried out in accordance with established accounting standards and audit standards so that auditors are able to disclose and report violations committed by clients, because audit quality has an important link in business continuity because it is able to produce reliable financial reports and become the basis for making decisions. decisions and drive business probabilities. Audit quality emphasizes the measurement of the good and bad results of a systematic audit examination process of financial reports carried out by the auditor. Audit results can be said to be of quality if the auditor carries out audit procedures in accordance with applicable rules and regulations. This research aims to determine the influence of integrity, objectivity, competence, professional ethics and work experience on audit quality for KAP auditors in Bali. The population in this study was 19 Bali Province Public Accounting Firms (KAP) registered with the Indonesian Institute of Public Accountants (IAPI) with 135 auditors with a minimum work period of one year. The data collection method used in this research was a questionnaire. This research used a purposive sampling method, which resulted in a total of 71 respondents. The analytical technique used to test the hypothesis is multiple linear regression analysis. The research results show that integrity, objectivity and competence have a positive effect on audit quality at Public Accounting Firms in Bali. Meanwhile, professional ethics audits and work experience have no effect on audit quality at Public Accounting Firms in Bali. Suggestions for further research could be to test other variables such as auditor performance.

Pengaruh Independensi, Pengalaman Kerja, Motivasi, Etika Auditor, Perilaku Disfungsional, Dan Tingkat Pendidikan Terhadap Kualitas Audit Pada KAP Di Bali

2024-05-16T13:36:43+08:00

This study aims to examine and obtain empirical evidence of the effect of independence, work experience, motivation, auditor ethics, dysfunctional behavior and education level on audit quality. This research was conducted at the Bali Regional Public Accounting Firm. The sampling technique used was purposive sampling technique. The population in this study were 109 auditors, the sample in this study was 103 auditors who worked for at least 1 year. The data analysis technique used multiple linear regression. Based on the results of the study, it was determined that the variables of work experience, motivation, and auditory ethics had a positive effect on audit quality at KAP in Bali. Meanwhile, independence, dysfunctional behavior, and level of education have no effect on audit quality at KAP in Bali.

Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kepemilikan Manajerial, Keputusan Investasi Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur

2024-05-16T13:54:33+08:00

Firm value plays an important role in showing the prosperity of shareholders in the company. High corporate value indicates shareholder prosperity and high corporate value. This research was conducted to re-examine how the effect of company size, dividend policy, managerial ownership structure, investment decisions, and profitability on firm value. The sample in this research is 27 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using purposive sampling method. The analytical tool used is multiple linear regression analysis. The results showed that the variable firm size, dividend policy and managerial ownership had no effect on firm value. Meanwhile, investment decision and profitability variables have a positive effect on firm value.

Pengaruh Profitabilitas, Kebijakan Hutang, Current Ratio, Kebijakan Dividen, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Manufaktur Sub Sektor Food And Beverage Tahun 2019-2022

2024-05-16T14:56:04+08:00

ABSTRACT

Company value reflects the company's performance which is considered capable of influencing the perception of investors or creditors to invest funds in a company. The aim of this research is to examine the influence of Profitability, Debt Policy, Current Ratio, Dividend Policy and Company Size on Company Value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The number of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange is 84 companies. The sampling method used in this research was purposive sampling. The sample used in this research was 22 companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The data analysis technique used is multiple linear regression analysis. The results obtained show that profitability has a positive effect on company value, debt policy has a negative effect on company value, current ratio has no effect on company value, dividend policy has no effect on company value, company size has a positive effect on company value.

Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur

2024-05-16T18:43:37+08:00

Taxes play a role in the growth of state income and state development, which is characterized by the contribution of taxes to state cash receipts which are used for state spending and national development, but in reality the level of taxpayer compliance in Indonesia has decreased. This research aims to determine the influence of e-billing, e-filling, tax sanctions, taxpayer awareness and knowledge of tax regulations on individual taxpayer compliance at the East Denpasar Pratama Tax Service Office.

The population in this study was 64,020 active taxpayers at KPP Pratama Denpasar Timur. The sample in this study consisted of 100 respondents who were determined based on the incidental sampling method. Primary data collection method uses a questionnaire. The data analysis technique used is multiple linear regression analysis technique.The results of the research show that the variables e-billing and knowledge of tax regulations have a positive effect on individual taxpayer compliance at the Pratama Tax Service Office in East Denpasar, while the variables e-filling, tax sanctions and taxpayer awareness have no effect on individual taxpayer compliance in East Denpasar Primary Tax Service Office. Future researchers are expected to conduct research not only on one KPP, but can also research KPP throughout Bali.

Pengaruh Struktur Kepemilikan, Leverage, Likuiditas, Operating Capacity dan Sales Growth Terhadap Financial Distress

2024-05-16T18:49:56+08:00

Financial distress is a condition that describes a company that is experiencing financial difficulties, the company is in an unsafe condition from the threat of bankruptcy of its business. This study aims to analyze the effect of managerial ownership, institutional ownership, leverage, liquidity, operating capacity and sales growth on financial distress. This research was conducted in manufacturing companies listed on the Indonesia Stock Exchange with a secondary data source, namely the annual reports of manufacturing companies listed on the Indonesia Stock Exchange which are accessed on the official website www.idx.co.id with a total sample of 123 samples for the 2018-2020 period. Determination of the sample using purposive sampling method. The analytical technique used is logistic regression analysis. The results of the study found that the variables of managerial ownership, institutional ownership, liquidity and sales growth had no effect on financial distress. While the leverage variable has a positive effect on financial distress and the operating capacity variable has a negative effect on financial distress. Further research can develop this research by using other variables that theoretically have an influence on financial distress such as exchange rates and receivable turnover.

Pengaruh Profitabilitas, Kebijakan Hutang, Kebijakan Deviden, Ukuran Perusahaan, Dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021

2024-05-16T18:54:52+08:00

The stock market price shows the value of the company, if the stock price increases then the value of the company will also increase. The company's value is reflected in its shares. The higher the share price indicates the higher the value of the company, so the prosperity of shareholders is also higher. This research aims to determine the influence of profitability, debt policy, dividend policy, company size, and liquidity on company value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Independent variables include profitability, debt policy, dividend policy, company size, and liquidity, while the dependent variable is company value.The sample for this research was 82 companies determined using the purposive sampling method. The type of data used is secondary data. The analysis technique used in this research is multiple linear regression.The research results show that the debt policy variables, dividend policy, have a significant effect on company value. Meanwhile, the variables company size and liquidity have no effect on company value. It is hoped that further research will expand the scope of research, such as companies operating in other sectors, such as the banking sector, mining sector or automotive sector, as well as adding other variables to the research.

Pengaruh Perencanaan Pajak, Invesment Opportunity Set, Dewan Komisaris Independen, Komite Audit Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2018-2020

2024-05-16T19:19:54+08:00

Earnings management is a condition in which management intervenes in the process of preparing financial statements for external parties so that they can level, increase, and decrease profits. Earnings management arises as a result of agency problems that occur due to misalignment of interests between shareholders (principals) and company management (agents). Tax Planning, Investment Opportunity Set, Independent Board of Commissioners, Audit Committee and Sales Growth on Earnings Management Listed on the Indonesia Stock Exchange 2018-2020.The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 142 companies. The sample selection in this study was conducted by purposive sampling method. Based on the existing criteria, 35 companies were sampled with three years of observation so that the number of observations was 105. This study used data collection methods in the form of documentation methods. The data analysis technique used is multiple linear regression analysis.The results showed that tax planning and sales growth had a positive effect on earnings management, the audit committee had a negative effect on earnings management, while the investment opportunity set and independent commissioners had no effect on earnings management. Future research is expected to be able to develop this research by using other variables that theoretically have an influence on earnings management.

Pengaruh Struktur Aktiva, Perputaran Modal Kerja, Likuiditas, Profitabilitas, Dan Pendanaan Modal Kerja Terhadap Kinerja Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2019-2021

2024-05-16T20:06:57+08:00

Company Performance is a view of the overall condition of the company over a certain period of time, which is the result or achievement that is influenced by the company's operational activities in utilizing its resources. This study aims to test and obtain empirical evidence of the effect of Asset Structure, Working Capital Turnover, Liquidity, Profitability, And Working Capital Funding on the Performance of Manufacturing Companies on the Indonesian Stock Exchange in 2019-2021.The population in this study are all manufacturing companies listed on the IDX in 2019-2021, totaling 218 companies. The number of samples to be used in this study were 153 companies with a purposive sampling method. The analytical tool used to test the hypothesis is multiple linear regression using SPSS. The results showed that the Asset Structure, Working Capital Turnover, Liquidity, Profitability, And Working Capital Funding have a positive effect on the performance of manufacturing companies on the Indonesia Stock Exchange. The RSquare result is 0.715 or 71.5% which shows that the influence of Asset Structure, Working Capital Turnover, Liquidity, Profitability And Working Capital Funding On Company Performance is 71.5% while the remaining 28.5% is influenced by factors others outside the model.

Pengaruh Usia, Pengalaman Kerja, Pelatihan, Pengawasan, Dan Kompleksitas Tugas Terhadap Efektivitas Sistem Informasi Akuntansi Pada Lembaga Perkreditan Desa (LPD) Kota Denpasar

2024-05-16T20:16:23+08:00

The effectiveness of an accounting information system is an illustration of measuring organizational goals through various assets that are coordinated to combine, process and archive electronic information, to realize it as valuable data and create effective financial reports. An effective accounting information system can further develop every process of creating financial data and further improve services to the public. This research aims to test and obtain empirical evidence of the influence of age, work experience, training, supervision, and task complexity on the effectiveness of the accounting information system in LPD Denpasar city. The research population was all LPD Denpasar City employees, totaling 539 people. The sample in this study amounted to 231 respondents with a purposive sampling method using the criteria of all Denpasar City LPD employees and LPD employees who do not use the Accounting Information System. The data analysis technique used in this research is multiple linear regression analysis. The results of this research show that age and work experience have no effect on the effectiveness of the accounting information system, while training, supervision and task complexity have a positive effect on the effectiveness of the accounting information system. Further research can develop this research by adding other variables that can influence the effectiveness of the accounting information system.

Pengaruh Tingkat Pemahaman Akuntansi, Penggunaan Teknologi Informasi, Pengendalian Internal, Kualitas Sumber Daya Manusia, Dan Pengalaman Kerja Terhadap Kualitas Laporan Keuangan Rsd Mangusada

2024-05-16T21:00:35+08:00

Financial statements serve as the foundation for interpreting the financial position of an entity and evaluating its past performance and future financial prospects. Poorly crafted financial statements can present inaccurate or misleading information about the financial condition of a hospital, obscuring the true picture of its income, expenses, assets, and liabilities. Poor financial reporting can create a lack of transparency and openness in the management of the hospital's finances. This can raise suspicions about the hospital and damage the trust of stakeholders such as patients, the community, or the government. This study aims to determine the influence of the level of accounting understanding, the use of information technology, internal control, the quality of human resources, and work experience on the quality of financial reports of RSD Mangusada. The population in this study is all employees at RSD Mangusada. The total population is 1095 people. The sample in this study is determined using purposive sampling method. The data analysis technique used is multiple linear regression analysis. The results of the study show that the use of information technology and the quality of human resources positively influence the quality of financial reports of RSD Mangusada, while the level of accounting understanding, internal control, and work experience do not affect the quality of financial reports of RSD Mangusada.

Pengaruh Etika Kepemimpinan, Fungsi Badan Pengawas, Kualitas Sistem Informasi Akuntansi, Efektivitas Pengendalian Internal, Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pada Lembaga Perkreditan Desa (LPD) Di Kecamatan Mengwi

2024-05-22T12:49:39+08:00

This research aims to determine the influence of ethical leadership, the function of supervisory bodies, the quality of accounting information systems, the effectiveness of internal control, and the use of information technology on the quality of financial reports at Village Credit Institutions (LPD) in Mengwi District. The population in this study were all LPD employees in Mengwi District, namely 306 employees from 38 LPDs in Mengwi District. The sample was determined using a purposive sampling method, which resulted in a total of 76 respondents. The analysis technique used is multiple linear regression analysis. The results of the research show that leadership ethics, the effectiveness of internal control, and the use of information technology have a positive effect on the quality of financial reports at the Village Credit Institution (LPD) in Mengwi District, while the variables of the function of the supervisory body and the quality of the accounting information system have no effect on the quality of financial reports at the Institution. Village Credit (LPD) in Mengwi District.