Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA)

Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen, Umur Perusahaan, Profitabilitas, dan Leverage terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Dewa Ayu Putu Pradnyan Sari — 2025-02-18

Company value is investors perception of the company which is often linked to share prices, the higher the share price, the higher the company value. Company value is important, because company value reflects the level of return on investment from investors. Investors will be very happy if they get a higher rate of return on their investment over time. The higher the value of the company, the more interested investors will be in investing in the company, so that when the company needs funds for company development, investors will respond positively by investing their capital in the company. The aim of this research is to determine the influence of company growth, dividend policy, company age, profitability, and leverage on company value in property and real estate companies listed on the Indonesian Stock Exchange. The population in this study were 84 property and real estate companies listed on the Indonesian Stock Exchange in 2020-2022 with a sample size of 13 companies determined using the purposive sampling method. The data analysis technique used in this research is multiple linear regression analysis. The results of this research indicate that the company age variable has a positive effect on company value. Meanwhile, company growth, dividend policy, profitability and leverage have no effect on company value.

Pengaruh Struktur Modal, Kebijakan Dividen, Ukuran Perusahaan, Struktur Kepemilikan dan Profitabilitas terhadap Nilai Perusahaan pada Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023

I Made Aris Setiawan — 2025-02-18

Company value is very important because it reflects the company's performance which can affect investor perceptions of the company. This study aims to re-examine the effect of capital structure, dividend policy, managerial ownership structure, and profitability on company value in the basic materials sector listed on the Indonesia Stock Exchange for the 2021-2023 period. The population in this study were all companies in the basic materials sector listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample used in this study was 22 companies in the basic materials sector determined based on the purposive sampling method with a total of 66 observations. The analysis technique used in this study was multiple linear regression analysis. The results of the study indicate that dividend policy and profitability have a positive effect on company value in the basic materials sector listed on the Indonesia Stock Exchange for the 2021-2023 period, while capital structure, company size, and managerial ownership structure do not have a positive effect on company value in the basic materials sector listed on the Indonesia Stock Exchange for the 2021-2023 period.

Pengaruh Current Ratio (CR), Total Asset Turnover (TATO), Return on Asset (ROA), Earning Per Share (EPS), Debt to Equity Ratio (DER) terhadap Return Saham pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2023

Ni Kadek Dwi Sandiawati — 2025-02-18

Stock returns are the profits that shareholders will receive from their investments, this is the return received by investors from their investments in the stock market. Measuring stock returns accurately is very important for investors because it provides an indication of the relative performance of stocks in a portfolio and helps inform future investment decisions. The population in this study was 50 companies consisting of manufacturing companies in the consumer goods industry sector listed on the IDX in 2020-2023. The sample of this study was 44 companies with a total of 176 employees, using the purposive sampling method. The analysis technique used is multiple linear regression analysis. The results of the study showed that Current Ratio (CR), Total Asset Turnover (TATO), Return On Asset (ROA), and Earning Per Share (EPS) had a positive effect on stock returns. While Debt To Equity Ratio (DER) had a negative effect on stock returns. Further research can develop this study by using other variables that have an effect on stock returns.

Pengaruh Pemanfaatan Teknologi Informasi, Keahlian Profesional, Tingkat Pemahaman Akuntansi, Etika Kepemimpinan, dan Fungsi Badan Pengawas Internal terhadap Kualitas Laporan Keuangan

Ni Made Deva Tri Sudhani — 2025-02-18

The existence of the Lembaga Perkreditan Desa (LPD), which is a financial institution owned by indigenous communities, is regulated independently by regional regulations, which means that it is not regulated by the government like other financial authorities. The purpose of this study was to determine the effect of the use of information technology, professional expertise, level of accounting understanding, leadership ethics, and the function of the internal supervisory body on the quality of the financial statements of the Village Credit Institution (LPD) in Denpasar City. The population of this research is LPD in Denpasar City. The method of determining the sample chosen is non-probability sampling with saturated sampling technique. Data were obtained through the distribution of questionnaires as many as 102 respondents consisting of leaders, heads of supervisory bodies, and accountants who worked at LPDs in Denpasar City. The analytical tool used to test the hypothesis is multiple linear regression. The results showed that the use of information technology, professional expertise, level of accounting understanding, leadership ethics, and the function of the internal supervisory body had a positive effect on the quality of financial reports at LPDs in Denpasar City.

Pengaruh Tingkat Pendidikan, Skill, Pengalaman Kerja, Partisipasi Pemakai, dan Pemanfaatan Teknologi terhadap Efektivitas Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa Se-Kecamatan Mengwi

Komang Noga Adhi Pranata — 2025-02-18

Technological advances are very helpful in accounting to meet the information needs of companies. The use of an Accounting Information system in a company is supported by the ability of human resources as system users which can be assessed from several factors, namely: Education Level, Skills, Work Experience, User Participation, and Use of Technology. These factors influence the performance of human resources in using information systems so that the company can run effectively. The aim of this research is to determine whether education level, skills, work experience, user participation and use of technology influence the effectiveness of accounting information systems. The research was conducted at Village Credit Institutions in Mengwi District, totaling 38 LPDs, by distributing questionnaires using a Likert scale, namely a score of 1 which means strongly disagree to a score of 5 which means strongly agree. The sample used in this research was 264 respondents consisting of employees who use accounting information systems. The data analysis technique used is multiple linear regression after fulfilling the requirements of the instrument test and classical assumption test. Based on the results of the analysis, empirical evidence was obtained that the level of education, user participation and use of technology have a positive effect on the effectiveness of the accounting information system, while skills and work experience have no effect on the effectiveness of the accounting information system. Further research is recommended to use variables of technological sophistication and personal technical ability.

Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Ayu Ninggrayani — 2025-02-18

Tax avoidance is a form of transaction scheme that seeks to minimize or minimize the tax burden by exploiting loopholes in a country's tax regulations, thereby allowing tax experts to declare it legal because it does not violate tax regulations. This research aims to test and obtain empirical evidence of the influence of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The population in this study are manufacturing companies listed on the IDX for the 2020-2022 period. The sample in this research was 76 manufacturing companies which were determined based on the purposive sampling method. The analysis technique used in the research is multiple linear regression analysis technique. The research results show that profitability has a positive effect on tax avoidance. Independent commissioners and institutional ownership have a negative effect on tax avoidance. Different results were obtained on the leverage and company size variables which had no effect on tax avoidance. Suggestions for further research are to add independent variables such as sales growth, liquidity, and increase the number of years of observation to more than 3 years.

Analisis Kebijakan Dividen pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

Ni Kadek Bella Santiani — 2025-02-18

Organizations that frequently distribute profits to their investors are seen as effective organizations because, in such cases, organizations can deliver profits steadily, reflecting stable monetary conditions. This study aims to empirically test and analyze the effect of managerial ownership, debt policy, profitability, investment opportunities, and company size on dividend policy. The population in this study were all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The determination of the sample in this study was obtained by the purposive sampling method, so that the number of samples in this study was 156. The analysis technique used was multiple linear regression analysis Based on the results of the analysis, it is known that Managerial Ownership does not have a significant effect on the Dividend Policy of manufacturing companies listed on the Indonesia Stock Exchange. Debt Policy does not have a significant effect on the Dividend Policy of manufacturing companies listed on the Indonesia Stock Exchange. Profitability has a positive and significant effect on the Dividend Policy of manufacturing companies listed on the Indonesia Stock Exchange. Investment opportunities do not have a significant effect on the Dividend Policy of manufacturing companies listed on the Indonesia Stock Exchange. Company size has a positive and significant effect on the Dividend Policy of manufacturing companies listed on the Indonesia Stock Exchange.

Pengaruh Modal Intelektual, Struktur Modal, Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Tahun 2020-2022 di BEI

Ni Wayan Sri Utami — 2025-02-18

This study aims to determine the effect of Intellectual Capital, Capital Structure, Company Size, Profitability and Liquidity on Company Value in Manufacturing Companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange, totaling 226 companies. The number of samples used was 72 companies with 216 observations determined using the purposive sampling method. The data analysis technique used is multiple linear regression analysis technique. The research results show that intellectual capital has a negative effect on company value, capital structure has a positive effect on company value, while company size, profitability and liquidity have no effect on company value. Further research can develop this research by using other variables which theoretically have an influence on company value, such as company growth, financial performance, investment decisions, and so on.

Pengaruh Gender, Religiusitas, Love of Money, Pemahaman Pajak, Self Assessment System terhadap Persepsi Penggelapan Pajak (Tax Evasion) pada Mahasiswa Jurusan Akuntansi Angkatan 2021 Universitas Mahasaraswati Denpasar

Ni Putu Putri Maharani — 2025-02-18

This research delves into the ways in which accounting students from the 2021 cohort at Universitas Mahasaraswati Denpasar perceive tax evasion, taking into consideration factors such as gender, religion, desire of money, tax awareness, and the self-assessment system. The study was conducted using a quantitative methodology and a total of 99 respondents were chosen using a stratified random sampling method. A systematic questionnaire was used to gather data, which was then analyzed using multiple linear regression. According to the findings, one's opinion of tax evasion is greatly affected by their desire of money and their level of tax expertise. The positive impact of a love of money suggests that people who have a strong emotional connection to their financial resources are more inclined to rationalize tax evasion, while the negative effect of tax knowledge suggests that having a better grasp of tax rules decreases tolerance for tax evasion. No substantial influence was discovered for other characteristics, such as gender, religion, or the self-assessment method. To reduce the likelihood of tax avoidance in the future, these results stress the need for better tax education and ethical training. For more in-depth understanding, future studies should recruit a wider range of demographics and incorporate more factors.

Pengaruh Manajemen Laba, Good Corporate Governance, dan Corporate Social Responsibility terhadap Tax Avoidance

Ida Bagus Idyardha Yudistira — 2025-02-18

Tax Avoidance is a legal and strategic action taken by individuals or companies to reduce tax liabilities by utilizing loopholes or incentives that exist in tax law. The factors that influence tax avoidance are earnings management, institutional ownership, managerial ownership, audit committee, and corporate social responsibility. The purpose of this study was to determine the effect of earnings management, institutional ownership, managerial ownership, audit committee, and corporate social responsibility on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The data collection method used in this research is documentation. The sampling method of this research is purposive sampling. The number of samples obtained in this study were 40 samples with a total observed sample of 120. The data analysis technique used is multiple linear regression analysis techniques. The results showed that institutional ownership and managerial ownership have a negative effect on tax avoidance, while earnings management, audit committee, and corporate social responsibility have no effect on tax avoidance.

Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, Umur Perusahaan, dan Ukuran KAP terhadap Audit Delay pada Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Ni Putu Mesia Wandari — 2025-02-18

The annual report must be submitted on time and audited by a public accountant to ensure the correctness of the company's annual report according to the company's actual performance. A late annual report will have an impact on delays in the company's annual announcement. The longer the time required, the longer the audit delay. The research aims to examine the influence of firm size, profitability, solvency, company age, and KAP size on audit delay in consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022, namely 82 companies. The sample in this research was determined based on the purposive sampling method, and a sample of 52 companies was obtained with a research period of 3 years, so the total observations were 156. The analysis technique used in this research is the multiple linear regression analysis technique. The research results show that profitability and KAP size have a negative effect on audit delay, while firm size, solvency, and company age have no effect on audit delay.

Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan, dan Kewajiban Moral terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Klungkung

Ni Komang Putri Dwi Astuti — 2025-02-18

This research aims to analyze the effect of mandatory awareness taxes, tax sanctions, tax knowledge, service quality, and moral obligation towards compliance with motor vehicle tax payers at the Office Klungkung Regency Samsat. This research is motivated by level fluctuations motor vehicle tax compliance in Klungkung Regency during the 2019-2023 period which has not yet reached the optimal figure. Research approach used is quantitative with survey methods. Data is collected using a questionnaire distributed to 100 selected respondents through the accidental sampling method. The independent variables in this research include taxpayer awareness, tax sanctions, tax knowledge, quality service, and moral obligation, while the dependent variable is obedience taxpayer. Data analysis was carried out using multiple linear regression. The research results show that Taxpayer Awareness, Knowledge Taxation and Moral Obligations have no effect on mandatory compliance motor vehicle tax while Tax Sanctions and Service Quality influence on motor vehicle tax compliance. Study You can then develop this research using variables others which in theory have an influence on taxpayer compliance motorized vehicles, such as income level, socialization of taxation, tax rates, as well as access to tax payments.

Analisis Faktor-Faktor yang Mempengaruhi Income Smoothing pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2023

Ni Putu Dian Widiastuti — 2025-02-18

This study aims to examine factors that affect the practice of profit smoothing or income smoothing, including profitability (ROA), financial leverage, firm size, dividend payout ratio, and independent commissioners. This research is based on the difference in the results of research gap and based on gap phenomenon in banking companies. The study used five testing methods, including the descriptive statistical test, the classical assumption test, the multiple linear regression test, the F model test, the determination coefficient test (R2), and the t-statistical test. This research was conducted on all companies engaged in the banking sub-sector in Indonesia, as many as 13 companies listed on the Indonesia Stock Exchange (IDX) that have annual reports for the 2021-2023 period consecutively. The results of this study stated that the variables of profitability, firm size, and independent commissioners had no effect on income smoothing in banking sub-sector companies, financial leverage has a negative effect on income smoothing in companies in the banking sub-sector, and dividend payout ratio has a positive effect on income smoothing in companies in the banking sub-sector.

Pengaruh Pelatihan dan Pendidikan, Kompetensi, Pemanfaatan Teknologi Informasi, Kecepatan Sistem Informasi Akuntansi, dan Dukungan Manajemen Puncak terhadap Efektivitas Sistem Informasi Akuntansi pada Koperasi Simpan Pinjam di Kecamatan Abiansemal

Ni Putu Sherly Charisa Putri — 2025-02-18

Accounting Information System (AIS) is a computer-based information system that processes data and reports more effectively and efficiently. This study aims to analyze the effect of training and education, competence, utilization of information technology, speed of accounting information systems and top management support on the effectiveness of accounting information systems in savings and loan cooperatives in Abiansemal District.The population in this study was 153 employees of savings and loan cooperatives in Abiansemal District. The sampling technique used was purposive sampling. This study used a sample of 75 respondents to be tested. The analysis technique used in this study was multiple linear regression analysis technique. The results showed that training and education had a positive effect on the effectiveness of accounting information systems while competence, utilization of information technology, speed of accounting information systems, and top management support did not affect the effectiveness of accounting information systems.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Kebijakan Dividen terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Ida Ayu Putu Widiantari — 2025-02-18

Enterprise value is defined as the price a candidate is willing to pay investors if a company is sold. The maximum value a good company can get attracting potential sources of capital such as investors and creditors to the company. This is because company value reflects company performance and is believed to influence investors' and creditors' perceptions of their investments in the company. The theory used in this research is signal theory (signaling theory) and Dividend Policy Theory. This research aims to analyze the influence of profitability, leverage, liquidity, company size and Dividend policy on company value in banking companies registered on the Indonesian Stock Exchange in 2021- 2023. The population of this research is banking companies listed on the BEI in 2021-2023 as many as 47 companies. The sampling technique used is a purposive sampling technique. The sample periods obtained were 16 property companies, so the total sample is 48. Analysis techniques used is a multiple linear regression data analysis technique. The research results show that both profitability and company size has a positive effect on company value, while leverage, liquidity and Dividend policy has no effect on company value.

Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Pelayanan, Pelatihan Pengguna SIA, dan Dukungan Manajemen Puncak terhadap Kepuasan Pengguna Sistem Informasi Akuntansi di LPD Kecamatan Tembuku

Kadek Selpiana Dewi — 2025-02-18

An accounting information system is a component that collects, classifies, processes, analyzes, and combines financial information that is relevant for the decision making of external and internal parties. The purpose of the accounting information system is to support the smooth operation of the company and provide information for the company so that the company can improve the information generated by the existing system, whether it is in accordance or not with a good accounting system. This study aims to analyze the effect of system quality, information quality, service quality, SIA user training, and top management support on the satisfaction of accounting information system users. The samples used were 52 employees from 35 LPDs in Tembuku which were obtained based on purposive sampling techniques, which are sample determination techniques with certain considerations. The results showed that the variables of information quality and service quality had a positive effect on user satisfaction of accounting information systems, while system quality, SIA user training, and top management support negatively affected user satisfaction of accounting information systems. From the results of this study, it can be suggested for companies to improve the quality of the systems used, provide training for users of accounting information systems, and top management support.

Analisis Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2020-2022

Ni Nyoman Jayanti Mustika Dewi — 2025-02-18

Stock return is an important indicator in evaluating investment performance which is influenced by various fundamental factors of the company. This study aims to analyze the effect of profitability, leverage, and company size on stock returns in Banking Sector Companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. This study uses secondary data in the form of annual financial reports from 46 companies selected through purposive sampling method, resulting in 138 observation data. The analysis was carried out by multiple linear regression after ensuring the model met the classical assumption test. The results showed that profitability has a significant positive effect on stock returns, while leverage and company size have a significant negative effect on stock returns. These findings indicate that an increase in profitability can increase stock returns, while high leverage and large company size can reduce the value of stock returns. The implications of this study can be used as a reference for companies to improve the efficiency of asset and debt management, as well as for investors in determining investment strategies in the banking sector.

Analisis Faktor-Faktor yang Mempengaruhi Kinerja LPD di Kecamatan Mengwi

Ni Luh Dyah Asmirawati — 2025-02-18

The research conducted has the aim of analyzing the variable effect of the effectiveness of accounting information systems, organizational culture, work discipline, supervisory body functions, and work motivation on LPD performance in Mengwi sub-district. The population is all employees who work in village credit institutions in Mengwi kecamtan, totaling 306 employees. The sample used was 75 respondents who were determined using the Slovin formula. The analysis method used in measuring a hypothesis is multiple linear regression analysis. Data analysis techniques include descriptive statistical tests, validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis. The results showed that the effectiveness of accounting information systems, organizational culture, work discipline, and the function of the supervisory body had no significant effect on LPD performance. On the other hand, work motivation has a positive and significant effect on LPD performance.

Pengaruh Keberadaan Dewan Pengarah, Formalisasi Pengembangan Sistem Informasi, Kecanggihan Teknologi Informasi, Pengalaman Kerja, dan Kemampuan Teknik Personal terhadap Kinerja Sistem Informasi Akuntansi pada Lembaga Perkreditan Desa (LPD) Gianyar

Ni Made Dita Amelisa — 2025-02-18

Accounting Information System (AIS) generally refers to an information system that manages everything related to accounting. AIS has been implemented in organizational activities, including in Village Credit Institutions (LPD). LPD, in its operations, performs financial functions and manages financial resources. This study aims to determine the influence of the presence of a steering committee, the formalization of system development, technological sophistication, work experience, and personal technical skills on the performance of AIS in LPDs in Gianyar District. The population in this study includes all LPDs in Gianyar District. The sample was selected using purposive sampling, resulting in 110 respondents. The analysis method used is multiple linear regression. The results of the study show that the presence of a steering committee, the formalization of system development, technological sophistication, and work experience positively affect AIS performance, while personal technical skills do not affect AIS performance.

Pengaruh Etika Kepemimpinan, Tingkat Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Sistem Pengendalian Intern dan Budaya Organisasi terhadap Kualitas Laporan Keuangan Koperasi Simpan Pinjam Kecamatan Tabanan

Dinda Samhita Pande — 2025-02-18

In Indonesia, the majority of people rely heavily on financial institutions to obtain injections of funds or to store excess funds owned by the community. It is undeniable that banks are still the prima donna among the public to obtain funds and save funds. However, in recent years people have also put their trust in cooperatives to apply for credit and manage public funds. Financial statements are a very important source of information for users or users of financial statements with the aim of making financial decisions. To be able to create quality financial reports, competent human resources in the field of accounting are needed. This study aims to analyze the effect of leadership ethics, level of accounting understanding, utilization of accounting information systems, internal control systems and organizational culture on the quality of financial statements at KSP in Tabanan District, Tabanan Regency. The population in this study were all employees who worked at KSP Tabanan District, Tabanan Regency, namely 225 employees. The sampling method used purposive sampling method with 135 employees. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that leadership ethics, level of accounting understanding, and organizational culture have no effect on the quality of financial reports in savings and loan cooperatives, while the use of accounting information systems and internal control systems have a positive effect on the quality of financial reports in savings and loan cooperatives in Tabanan District, Tabanan Regency.