Pub Date : 2023-02-27DOI: 10.33369/jakuntansi.13.1.58-68
Elly Septiana, Ruhul Fitrios, S. Supriono
This research aims to assign the respective effects of ownership concentration, and leverage on earnings management with firm size as the moderating variable. There are 12 data on State-Owned Companies Listed on the Indonesia Stock Exchange from 2017 to 2020 which were used as research data samples so 48 samples were obtained using the purposive sampling method. This is study uses data analysis techniques use the Eviews.12 Student Lite program. The results of the partial test (t-test) show that ownership concentration and leverage have an effect on earnings management. The output of the MRA test prove that firm size is able to moderate the relationship between leverage and earnings management. However, this research does not prove that firm size is capable to moderate the respective intercourse between ownership concentration in earnings management.
{"title":"THE EFFECT OF OWNERSHIP CONCENTRATION AND LEVERAGE AGAINST EARNINGS MANAGEMENT WITH FIRM SIZE AS A MODERATING VARIABLE","authors":"Elly Septiana, Ruhul Fitrios, S. Supriono","doi":"10.33369/jakuntansi.13.1.58-68","DOIUrl":"https://doi.org/10.33369/jakuntansi.13.1.58-68","url":null,"abstract":"This research aims to assign the respective effects of ownership concentration, and leverage on earnings management with firm size as the moderating variable. There are 12 data on State-Owned Companies Listed on the Indonesia Stock Exchange from 2017 to 2020 which were used as research data samples so 48 samples were obtained using the purposive sampling method. This is study uses data analysis techniques use the Eviews.12 Student Lite program. The results of the partial test (t-test) show that ownership concentration and leverage have an effect on earnings management. The output of the MRA test prove that firm size is able to moderate the relationship between leverage and earnings management. However, this research does not prove that firm size is capable to moderate the respective intercourse between ownership concentration in earnings management.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91140980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-27DOI: 10.33369/jakuntansi.13.1.12-20
Blasius Erik Sibarani, Citra Anggreani
The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity
{"title":"THE EFFECT OF RELIGIOSITY AND LOVE OF MONEY ON ACCOUNTANT ETHICS CRISIS","authors":"Blasius Erik Sibarani, Citra Anggreani","doi":"10.33369/jakuntansi.13.1.12-20","DOIUrl":"https://doi.org/10.33369/jakuntansi.13.1.12-20","url":null,"abstract":"The problem in this study is that there are still violations of accountant ethics committed by accountants when carrying out their duties as an accountant. As a profession that carries out its functions, accountants must comply with professional ethics and carry out their duties in a certain way in accordance with professional ethics or established standards. Behavior that violates professional ethics is not only for public accountants, but also for government accountants and management accountants. If the accountant has the integrity to apply ethical and ethical values in the professional behavior of his work, then there should be no unethical behavior. The purpose of this study was to determine the effect of religiosity and love of money on accountants' ethical crisis. The sample used was determined by the purposive sampling method with certain criteria. Data analysis in this study used multiple linear regression and data collection techniques in this study in the form of a questionnaire. The data obtained were analyzed using the f test, t test, normality test, and multiple linear regression analysis. The results showed that religiosity and love of money simultaneously affected the ethical crisis of accountants. Partially, the religiosity variable has no effect on the accountant's ethical crisis, and love of money also has no effect on the accountant's ethical crisis.Keywords: Accountant Ethics Crisis, Love of Money, Religiosity","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"70 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83276509","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-26DOI: 10.33369/jakuntansi.13.1.42-50
Fenny Marietza
This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.
本研究考察了企业社会责任披露和绿色创新应用对企业盈利能力的影响。本研究的人口是2018-2021年在印度尼西亚证券交易所上市的所有从事能源和矿业的公司。本研究的样本是在研究期间连续提供年度和可持续发展报告的能源和矿业公司。本研究使用的分析工具是E-views version 12。本研究结果表明，企业社会责任披露对ROA、ROE和EPS所代表的盈利能力没有正向影响。相反，绿色创新正向影响公司的净资产收益率。对公司的ROA和EPS没有正向影响，说明公司披露的绿色创新信息能够吸引投资者对公司进行投资和投资。
{"title":"CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN INNOVATION AND CORPORATE PROFITABILITY","authors":"Fenny Marietza","doi":"10.33369/jakuntansi.13.1.42-50","DOIUrl":"https://doi.org/10.33369/jakuntansi.13.1.42-50","url":null,"abstract":"This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. \u0000The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. \u0000The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"117 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81039785","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-26DOI: 10.33369/jakuntansi.13.1.21-42
S. Supriyanto, Resnika Resnika
This experimental research explored the association between corporate governance mechanisms and the quality of voluntary corporate disclosure. Corporate governance structures encompass of the ownership structure, the effectiveness of the audit committee, and the quality of external auditors. The used technique of research is a quantitative methodology. The main emphasis of the study are the annual reports of public companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In addition, the primary website of the stock market, www.idx.co.id, and issuer websites are reviewed for secondary data. The method of data analysis employed is panel regression analysis. 817 firms from all sectors of the Indonesia Stock Exchange make up the sample population generated by stratified sampling. The findings of this study indicate that the audit committee size and the age of the company incur impact on the voluntary disclosure of Indonesian issuers. On the other hand, it has been established that the structure of foreign ownership in Indonesia degrades the quality of voluntary disclosure. Also, research reveals that the audit quality of external auditors cannot consistently influence the company's information sharing. This report provides an overview of the quality of voluntary disclosures made by issuers in Indonesia. In addition, this study includes information on the drivers of voluntary disclosure that must be improved to increase stakeholders' competitiveness and trust.
{"title":"DETERMINANTS OF VOLUNTARY DISCLOSURE: EMPIRICAL ANALYSIS OF PUBLIC LISTED ENTITIES IN INDONESIA","authors":"S. Supriyanto, Resnika Resnika","doi":"10.33369/jakuntansi.13.1.21-42","DOIUrl":"https://doi.org/10.33369/jakuntansi.13.1.21-42","url":null,"abstract":"This experimental research explored the association between corporate governance mechanisms and the quality of voluntary corporate disclosure. Corporate governance structures encompass of the ownership structure, the effectiveness of the audit committee, and the quality of external auditors. The used technique of research is a quantitative methodology. The main emphasis of the study are the annual reports of public companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In addition, the primary website of the stock market, www.idx.co.id, and issuer websites are reviewed for secondary data. The method of data analysis employed is panel regression analysis. 817 firms from all sectors of the Indonesia Stock Exchange make up the sample population generated by stratified sampling. The findings of this study indicate that the audit committee size and the age of the company incur impact on the voluntary disclosure of Indonesian issuers. On the other hand, it has been established that the structure of foreign ownership in Indonesia degrades the quality of voluntary disclosure. Also, research reveals that the audit quality of external auditors cannot consistently influence the company's information sharing. This report provides an overview of the quality of voluntary disclosures made by issuers in Indonesia. In addition, this study includes information on the drivers of voluntary disclosure that must be improved to increase stakeholders' competitiveness and trust.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"93 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89084999","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2327
Tia Setiani, Clara Dwi Chinta
Stocksplit memiliki dua teori, pertama yaitu Trading Range Theory adalah harga saham yang tinggi merupakan pendorong perusahaan untuk melakukan stock split dengan harapan akan meningkatkan likuiditas perdagangan saham, menempatkan saham tersebut pada rentang perdagangan yang optimal dan akan semakin banyak investor yang berinvestasi. Signaling theory menyatakan bahwa stock split merupakan alat pembawa informasi mengenai kinerja dan prospek perusahaan ke pasar. Penelitian ini bertujuan untuk mengetahui perbedaan harga saham sebelum dan sesudah pemecahan saham (stock split). Data penelitian ini diambil dari 40 perusahaan di Bursa Efek Indonesia yang melakukan stock split selama tahun 2014-2021. Data harga saham masing-masing perusahaan selama lima hari sebelum dan lima hari setelah pemecahan saham atu stock split. Teknik analisis yang digunakan untuk menguji hipotesis adalah Uji Peringkat Bertanda Wilcoxon. Hasil penelitian ini menunjukkan bahwa apabila di uji pada total sampel secara keseluruhan stock split terdapat perbedaan harga saham sebelum dan sesudah pemecahan saham (stock split)
{"title":"Analisis Perbedaan Harga Saham Sebelum Dan Sesudah Stock Split (Pemecahan Saham) Pada Perusahaan Go Public Di Bursa Efek Indonesia","authors":"Tia Setiani, Clara Dwi Chinta","doi":"10.58457/akuntansi.v15i1.2327","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2327","url":null,"abstract":"Stocksplit memiliki dua teori, pertama yaitu Trading Range Theory adalah harga saham yang tinggi merupakan pendorong perusahaan untuk melakukan stock split dengan harapan akan meningkatkan likuiditas perdagangan saham, menempatkan saham tersebut pada rentang perdagangan yang optimal dan akan semakin banyak investor yang berinvestasi. Signaling theory menyatakan bahwa stock split merupakan alat pembawa informasi mengenai kinerja dan prospek perusahaan ke pasar. Penelitian ini bertujuan untuk mengetahui perbedaan harga saham sebelum dan sesudah pemecahan saham (stock split). \u0000Data penelitian ini diambil dari 40 perusahaan di Bursa Efek Indonesia yang melakukan stock split selama tahun 2014-2021. Data harga saham masing-masing perusahaan selama lima hari sebelum dan lima hari setelah pemecahan saham atu stock split. Teknik analisis yang digunakan untuk menguji hipotesis adalah Uji Peringkat Bertanda Wilcoxon. \u0000Hasil penelitian ini menunjukkan bahwa apabila di uji pada total sampel secara keseluruhan stock split terdapat perbedaan harga saham sebelum dan sesudah pemecahan saham (stock split)","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85475700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2326
Y. Casmadi, Desy Retno Wahyuni
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh tingkat likuiditas yang diukur dengan menggunakan rasio lancar (CR) terhadap profitabilitas perusahaan yang diukur dengan hasil pengembalian aset (ROA) pada PT Kimia Farma (Persero) Tbk periode 2016-2020. Jenis penelitian ini tergolong penelitian kuantitatif dengan pendekatan asosiatif. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan triwulanan PT Kimia Farma (Persero) Tbk. periode 2016-2020 yang berasal dari situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis korelasi product moment, analisis regresi linear sederhana, analisis koefisien determinasi, serta untuk pengujian hipotesis menggunakan uji-t. Hasil uji statistik diperoleh hasil dari uji-t yang menunjukkan bahwa thitung > ttabel atau 3,009 > 2,101 maka Ho ditolak dan Ha diterima, yang artinya terdapat pengaruh yang signifikan antara tingkat likuiditas terhadap profitabilitas pada PT Kimia Farma (Persero) Tbk periode 2016-2020.
{"title":"Pengaruh Tingkat Likuiditas Terhadap Profitabilitas Pada PT Kimia Farma (Persero) Tbk","authors":"Y. Casmadi, Desy Retno Wahyuni","doi":"10.58457/akuntansi.v15i1.2326","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2326","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh tingkat likuiditas yang diukur dengan menggunakan rasio lancar (CR) terhadap profitabilitas perusahaan yang diukur dengan hasil pengembalian aset (ROA) pada PT Kimia Farma (Persero) Tbk periode 2016-2020. Jenis penelitian ini tergolong penelitian kuantitatif dengan pendekatan asosiatif. Sumber data yang digunakan adalah data sekunder berupa laporan keuangan triwulanan PT Kimia Farma (Persero) Tbk. periode 2016-2020 yang berasal dari situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis korelasi product moment, analisis regresi linear sederhana, analisis koefisien determinasi, serta untuk pengujian hipotesis menggunakan uji-t. Hasil uji statistik diperoleh hasil dari uji-t yang menunjukkan bahwa thitung > ttabel atau 3,009 > 2,101 maka Ho ditolak dan Ha diterima, yang artinya terdapat pengaruh yang signifikan antara tingkat likuiditas terhadap profitabilitas pada PT Kimia Farma (Persero) Tbk periode 2016-2020.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81258233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2325
Riani Tanjung, Tsaniya Faza Damayanti
Pajak merupakan iuran wajib kepada setiap wajib pajak atas objek pajak yang dimilikinya. Pajak penghasilan adalah salah satu sumber penerimaan negara. Tujuan penelitian ini untuk mengetahui tata cara pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 atas jasa konsultan pada PT Telkom Indonesia, Tbk. Metode yang digunakan adalah kualitatif deskriptif. Data yang digunakan adalah data primer. Metode analisis data menggunakan wawancara, observasi, dan studi dokumentasi. Berdasarkan hasil wawancara yang telah dilakukan mengetahui pemotongan PPh pasal 23 melalui aplikasi FINEST, penyetoran PPh pasal 23 melalui BNI Direct dan pelaporan PPh pasal 23 melalui aplikasi e-Bupot. PT Telkom Indonesia, Tbk berkiblat kepada peraturan perpajakan Indonesia yaitu Undang – Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Kesimpulannya bahwa pemotongan PPh 23 melalui aplikasi FINEST kemudian melakukan penyetoran PPh 23 melalui BNI Direct paling lambat tanggal 10 bulan berikutnya dan melalukan pelaporan PPh 23 melalui e-Bupot paling lambat tanggal 20 bulan berikutnya.
{"title":"Analisis Tata Cara Pemotongan, Penyetoran, Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Jasa Konsultan Pada Pt Telkom Indonesia, Tbk Sesuai Dengan Peraturan Undang-Undang Nomor 36 Tahun 2008","authors":"Riani Tanjung, Tsaniya Faza Damayanti","doi":"10.58457/akuntansi.v15i1.2325","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2325","url":null,"abstract":" Pajak merupakan iuran wajib kepada setiap wajib pajak atas objek pajak yang dimilikinya. Pajak penghasilan adalah salah satu sumber penerimaan negara. Tujuan penelitian ini untuk mengetahui tata cara pemotongan, penyetoran, dan pelaporan pajak penghasilan pasal 23 atas jasa konsultan pada PT Telkom Indonesia, Tbk. Metode yang digunakan adalah kualitatif deskriptif. Data yang digunakan adalah data primer. Metode analisis data menggunakan wawancara, observasi, dan studi dokumentasi. Berdasarkan hasil wawancara yang telah dilakukan mengetahui pemotongan PPh pasal 23 melalui aplikasi FINEST, penyetoran PPh pasal 23 melalui BNI Direct dan pelaporan PPh pasal 23 melalui aplikasi e-Bupot. PT Telkom Indonesia, Tbk berkiblat kepada peraturan perpajakan Indonesia yaitu Undang – Undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan. Kesimpulannya bahwa pemotongan PPh 23 melalui aplikasi FINEST kemudian melakukan penyetoran PPh 23 melalui BNI Direct paling lambat tanggal 10 bulan berikutnya dan melalukan pelaporan PPh 23 melalui e-Bupot paling lambat tanggal 20 bulan berikutnya.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83174286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2322
C. Elisabeth, Putri Permata Sari
PT. Schenker Petrolog Utama adalah perusahaan PMA yang kantor pusatnya berada di Jakarta, bermula sebagai freight forwarder. Oleh sebab itu perusahaan pengiriman barang memerlukan pengelolaan yang baik dimaksudkan untuk mengurangi biaya yang diperlukan, salah satunya yaitu proses pengiriman barang adalah biaya transportasi. Jika perusahaan dapat memperhitungkan atau menentukan biaya transportasi dengan tepat maka perusahaan dapat meningkatan laba perusahaan serta menghemat pengeluaran biaya transportasi yang diperlukan. Penelitian ini untuk mengetahui apakah model transportasi dapat meminimumkan biaya pengiriman barang pada PT. Schenker Petrolog Utama dengan menggunakan metode North West Corner (NWC) dan Least Cost. Penelitian ini menggunakan metode penelitian dengan Teknik analisis deskriptif yang digunakan untuk menilai suatu data. Dari perhitungan yang telah dilakukan, maka diperoleh metode Least Cost lebih baik digunakan, karena biaya optimal yang diperoleh lebih kecil dari pada metode NWC. Metode Least Cost sebesar Rp. 5.591.724 sedangkan metode NWC sebesar Rp. 6.324.972.
PT. Schenker Petrolog的主要公司是其总部设在雅加达的PMA公司，最初是freight warder。因此，货运公司需要良好的管理来降低所需的成本，其中之一就是运输成本。如果企业能正确计算或确定运输成本，它们就能增加利润，并节省必要的运输成本。本研究的目的是查明运输模型是否可以通过使用西北偏角法、至少成本将重点运输成本降至最低。本研究采用采用描述性分析技术的研究方法来评估数据。从已经进行的计算中，最不重要的方法是更好地使用，因为最优成本比NWC方法低。最不重要的方法是5591724卢比，而NWC的方法是6324972卢比。
{"title":"Analisis Biaya Transportasi Dalam Pengiriman Barang Pada PT. Schenker Petrolog Utama Jakarta","authors":"C. Elisabeth, Putri Permata Sari","doi":"10.58457/akuntansi.v15i1.2322","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2322","url":null,"abstract":"PT. Schenker Petrolog Utama adalah perusahaan PMA yang kantor pusatnya berada di Jakarta, bermula sebagai freight forwarder. Oleh sebab itu perusahaan pengiriman barang memerlukan pengelolaan yang baik dimaksudkan untuk mengurangi biaya yang diperlukan, salah satunya yaitu proses pengiriman barang adalah biaya transportasi. Jika perusahaan dapat memperhitungkan atau menentukan biaya transportasi dengan tepat maka perusahaan dapat meningkatan laba perusahaan serta menghemat pengeluaran biaya transportasi yang diperlukan. Penelitian ini untuk mengetahui apakah model transportasi dapat meminimumkan biaya pengiriman barang pada PT. Schenker Petrolog Utama dengan menggunakan metode North West Corner (NWC) dan Least Cost. Penelitian ini menggunakan metode penelitian dengan Teknik analisis deskriptif yang digunakan untuk menilai suatu data. Dari perhitungan yang telah dilakukan, maka diperoleh metode Least Cost lebih baik digunakan, karena biaya optimal yang diperoleh lebih kecil dari pada metode NWC. Metode Least Cost sebesar Rp. 5.591.724 sedangkan metode NWC sebesar Rp. 6.324.972.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82686948","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2323
Toto Suwarsa, Nadia Nursalma
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba bersih pada perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Penelitian ini menggunakan metode penelitian kuantitatif.Berdasarkan hasil pengujian koefisien korelasi product moment, menunjukkan bahwa nilai Pearson Correlation hubungan antara biaya produksi (X) dengan laba bersih (Y) sebesar 0,922 yang berarti hubungannya antara kedua variabel tersebut sangat kuat. Sedangkan berdasarkan hasil uji statistik t dapat dilihat nilai thitung sebesar 13,079 dengan nilai signifikansi 0,000. Jika dibandingkan dengan ttabel sebesar 2,042, maka dapat disimpulkan bahwa thitung lebih besar dari ttabel yaitu sebesar 13,069 > 2,042. Dapat disimpulkan bahwa biaya produksi secara parsial terdapat pengaruh yang signifikan terhadap laba bersih pada perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020.
{"title":"Pengaruh Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2020","authors":"Toto Suwarsa, Nadia Nursalma","doi":"10.58457/akuntansi.v15i1.2323","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2323","url":null,"abstract":"ABSTRAK \u0000Penelitian ini bertujuan untuk mengetahui pengaruh biaya produksi terhadap laba bersih pada perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020. Penelitian ini menggunakan metode penelitian kuantitatif.Berdasarkan hasil pengujian koefisien korelasi product moment, menunjukkan bahwa nilai Pearson Correlation hubungan antara biaya produksi (X) dengan laba bersih (Y) sebesar 0,922 yang berarti hubungannya antara kedua variabel tersebut sangat kuat. Sedangkan berdasarkan hasil uji statistik t dapat dilihat nilai thitung sebesar 13,079 dengan nilai signifikansi 0,000. Jika dibandingkan dengan ttabel sebesar 2,042, maka dapat disimpulkan bahwa thitung lebih besar dari ttabel yaitu sebesar 13,069 > 2,042. Dapat disimpulkan bahwa biaya produksi secara parsial terdapat pengaruh yang signifikan terhadap laba bersih pada perusahaan manufaktur sub sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2020.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"175 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79713884","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-07DOI: 10.58457/akuntansi.v15i1.2357
Surya Ramadhan Noor, W. Utari
Setiap perusahaan dibentuk karena adanya tujuan. Salah satunya mempertahankan keberlangsungan usahanya (going concern) agar terus beroperasi. Going concern dikaitkan dengan kemampuan manajemen dalam mengelola perusahaan. Oleh sebab itu, penerimaan opini audit going concern menjadi aspek yang krusial bagi perusahaan terutama yang terdaftar dalam pasar modal. Penelitian ini bertujuan untuk mengetuhi pengaruh opini audit tahun sebelumnya, ukuran perusahaan, profitabilitas dan liabilitas terhadap penerimaan opini audit going concern. Metode yang digunakan dalam penelitian adalah kuantitatif. Data yang digunakan adalah data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2015-2020. Berdasarkan hasil purposive sampling diperoleh 70 sampel yang memenuhi kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan program SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa opini audit tahun sebelumnya, ukuran perusahaan, profitabilitas dan likuiditas tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.
{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2015-2020","authors":"Surya Ramadhan Noor, W. Utari","doi":"10.58457/akuntansi.v15i1.2357","DOIUrl":"https://doi.org/10.58457/akuntansi.v15i1.2357","url":null,"abstract":"Setiap perusahaan dibentuk karena adanya tujuan. Salah satunya mempertahankan keberlangsungan usahanya (going concern) agar terus beroperasi. Going concern dikaitkan dengan kemampuan manajemen dalam mengelola perusahaan. Oleh sebab itu, penerimaan opini audit going concern menjadi aspek yang krusial bagi perusahaan terutama yang terdaftar dalam pasar modal. Penelitian ini bertujuan untuk mengetuhi pengaruh opini audit tahun sebelumnya, ukuran perusahaan, profitabilitas dan liabilitas terhadap penerimaan opini audit going concern. Metode yang digunakan dalam penelitian adalah kuantitatif. Data yang digunakan adalah data sekunder. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI tahun 2015-2020. Berdasarkan hasil purposive sampling diperoleh 70 sampel yang memenuhi kriteria. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi logistik dengan program SPSS versi 26. Hasil dari penelitian ini menunjukkan bahwa opini audit tahun sebelumnya, ukuran perusahaan, profitabilitas dan likuiditas tidak berpengaruh signifikan terhadap penerimaan opini audit going concern.","PeriodicalId":31818,"journal":{"name":"Akrual Jurnal Akuntansi","volume":"244 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75767225","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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