Akuntansi Prima

INFLUENCE OF IFRS APPLICATION, SOLVENCY AND COMPANY SIZE ON THE TIMELINESS OF FINANCIAL REPORTING IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIAN STOCK EXCHANGE PERIOD 2020-2022

2023-12-16T01:42:07+00:00

Financial reporting is a means for companies to convey various information. Timeliness is a way to measure the quality and transparency of financial reporting when financial information is announced. This research serves to test and prove the effect of implementing IFRS, solvency and company size on the timeliness of financial reporting. This research focuses on companies properties and real estate listed on the Indonesian Stock Exchange in 2020-2022 with a population of 64 companies. The sampling method was purposive sampling, so that a total sample of 72 companies was obtained. The data analysis technique used by researchers is logistic regression analysis. The research results show that the implementation of IFRS has a positive and insignificant effect, solvency the negative effect is not significant and company size has a significant positive effect on the timeliness of financial reporting. The value of the coefficient of determination (Nagelkerke R Squeare) is 0.127, this shows that the effect of implementing IFRS, solvency and company size was 12.7% while the remaining 87.3% was explained by factors other than the factors proposed in this research.

ANALISIS PENERIMAAN PAJAK REKLAME TERHADAP PENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA MEDAN

2024-03-20T03:35:19+00:00

This research was conducted at the Regional Tax and Levy Management Agency of Medan City, North Sumatra. The aim of this research is to analyze the effectiveness of the advertising tax revenue budget and the realization of advertising tax budget revenues. Apart from that, it also analyzes the contribution of advertising tax to local revenue (PAD) in Medan City. So from this analysis it can be seen whether the advertising tax has been effective in achieving the predetermined budget and has made a good contribution to Medan City's PAD. The research method used in this research is descriptive, namely the results of interviews. Interviews were conducted to find out data on the advertising tax revenue budget and the realization of the advertising tax budget from 2010 to 2015. The data analysis technique used was a survey to the research location, namely the Medan City Revenue Service office. Realization of advertising tax revenue in 2010 was 92.98% (very effective). Realization of advertising tax revenue in 2011 was 55.55% (not effective). Realization of advertising tax revenue in 2012 was 40.45% (not effective). Realization of advertising tax revenue in 2013 was 35.32% (not effective). Realization of advertising tax revenue in 2014 was 19.49% (not effective). Realization of advertising tax revenue in 2014 was 7.23% (not effective).

IMPLEMENTASI KEBIJAKAN RETRIBUSI PARKIR DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN MANGGARAI BARAT

2024-04-27T02:42:25+00:00

This research aims to find out the implementation of parking retribution policy in an effort to increase local revenue of West Manggarai Regency by using George Edwar III's theory as the main requirement for the success of the implementation process, namely: communication, disposition, bureaucratic structure and resources (Edward III in Ningsih, 2020). The data analysis method used in this research is descriptive qualitative research using data collection techniques in the form of interviews, observations and documentation studies. The results showed that: 1) Communication carried out by the transportation department has been running quite well by providing information about policies to parking attendants and conducting socialization to the community. 2) Resource factors such as human resources that are quite good in quantity and quality, adequate budget resources and adequate infrastructure resources even though their utilization has not been maximized. 3) Disposition/attitude of policy implementers has been carried out quite well according to their duties/functions, although in the field several obstacles were found such as parking attendants who did not provide tickets and the attitude of people who were less concerned about the importance of tickets as proof of payment of legal parking fees. 4) Implementation of the bureaucratic structure has been quite well implemented by following the applicable regulations and existing mechanisms. The supervision and evaluation carried out by the West Manggarai Transportation Agency on a regular basis.

Keywords: Local Revenue, Public Policy Implementation, Parking Retribution

PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PERUSAHAAN LQ-45 DI BURSA EFEK INDONESIA)

2024-05-08T01:18:13+00:00

The capital structure has a major influence on a company because it is part of the financial structure with reflects the comparison between long-term debt and equity seen from the asset side which includes the wealth structure and the liability side as a financial structure. The purpose lof lthis lstudy lwas lto ldetermine lthe leffect lof lprofitability, lsales lgrowth, lcompany lsize lon lstock lprices lwith lcapital ltructure las lan lintervening lvariable llisted lon lLQ-45 lon lthe lIndonesian lstock lexchange lfor lthe lperiod l2018 lto l2022. lThis lstudy lused la lquantitative lmethod lwith a population of 45 companies and 23 samples. Determination of the sample

PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, LAVERAGE, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2024-05-08T01:17:16+00:00

Tax avoidance is one of the efforts to minimize the tax burden that is often done by companies. There are several factors that affect a company in conducting tax avoidance including, company age, profitability, leverage and company size. This study used a quantitative approach. Quantitative data regarding information about the variables studied in the form of numbers or numbers, it can be concluded that the age of the company, profitability, laverage, company size affect the tax avoidance variable simultaneously. The study selected 10 companies as samples during 2018-2021. Therefore, the number of observations obtained is 40 observations. The results of this research analysis can be concluded that company age, profitability, laverage, company size have a positive effect on tax avoidance.

PENGARUH LEVERAGE, PROFITABILITAS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAPAT DI BURSA EFEK INDONESIA PERIODE 2020 – 2022

2024-05-11T01:57:54+00:00

This research aimed to analyze the effect of Leverage, Profitability, Return On Equity and Firm Size on Tax Avoidance in manufacturing companies on the Indonesian Stock Exchange in the period 2020-2022. This research uses associative quantitative method. The population of this research were 194 with a sample of 75 which obtained use purposive sampling procedure. The results shows that Leverage and Profitability have an effect on Tax Avoidance in Manufacturing Companies on the Indonesian Stock Exchange for the 2020-2022 period. While Return on Equity and Firm Size have no effect on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the 2020-2022 period. The value of the coefficient determination is 0,07, this shows that Leverage, Profitability, Return On Equity and Firm Size was 7% influence on Tax Avoidance while the remaining 93% was explained by other factors than the factors stated in this research.

Keyword : Leverage, Profitability, Return on Equity, Firm Size, Tax Avoidance

FAKTOR RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI

2024-05-17T07:53:19+00:00

ABSTRACT

This study aims to find important financial ratio factors such as profitability, solvency, liquidity, and other financial ratios that have a significant effect on the return (Return of Shares) of a company in the food and beverage sector for the 2017-2021 period listed on the Indonesia Stock Exchange. The research method uses quantitative descriptive with a quantitative approach to examine population data or samples in the form of numbers with statistics as a measuring tool and testing research hypotheses. The research data comes from the annual report listed on the Indonesia Stock Exchange. The population collected is 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. With the selection with Purposive Sampling Technique, 8 companies were obtained with a total of 40 samples. The results of this study show that the sample tested does not have a significant effect on the rate of return (Stock Return) of a company.

Keywords: Financial Ratios, Stock Return, Profitability, Solvability, Liquidity

PENGARUH FREKUENSI PERDAGANGAN, VOLUME PERDAGANGAN, KAPITALISASI PASAR, DAN JUMLAH HARI PERDAGANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI 2018-2022

2024-05-27T01:57:31+00:00

Tujuan Penelitian adalah untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan secara simultan terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018- 2022. Teknik sampling yang digunakan adalah purposive sampling. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,532 > 0,05 dan signifikan yang diperoleh - 0.631 < Ttabel 2.022, berarti frekuensi perdagangan secara parsial berpengaruh negatif terhadap return saham, dan menolak H1. Hasilpengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,599 > 0,05 dan signifikan yang diperoleh 0,529 < 2.022, berarti volume perdagangan secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H2. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,279 > 0,05 dan signifikan yang diperoleh 1,096 < 2.022, berarti kapitalisasi pasar secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H3. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,045 > 0,05 dan signifikan yang diperoleh 2.066 < 2.022, berarti jumlah hari perdagangan secara parsial berpengaruh positif dan signifikan terhadap return saham, dan menolak H4.Secara simultan frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan tidak berpengaruh terhadap return saham, dan monal H5.