Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.
{"title":"PENGARUH FREE CASH FLOW DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DEVIDEN","authors":"Akhmad Sigit Adiwibowo, Oktaviana Larasati, Putri Nurmala","doi":"10.25134/jrka.v7i1.4400","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4400","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018, untuk mengetahui pengaruh free cash flow terhadap kebijakan deviden, untuk mengetahui investment opportunity set terhadap kebijakan deviden pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode penelitian ini menggunakkan kuantitatif dengan adanya pengajuan hipotesis. Pemilihan sampel menggunakkan metode purposive sampling. Populasi yang digunakan pada penelitian ini adalah laporan keuangan perusahaan manufaktur sektor industry barang dan konsumsi pada tahun 2014-2018. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda, uji asumsi klasik, yang meliputi uji normalitas data, uji multikoleniaritas, uji heteroskedastisitas, dan uji autokorelasi. Pengujian signifikan meliputi uji statistic F dan uji t, koefisien determinasi. Hasil penelitian ini menunjukkan bahwa free cash flow dan investment opportunity set bahwa sebesar 40,3% variabel dependen yaitu kebijakan deviden dipengaruhi oleh variabel independen yaitu Free Cash Flow dan Investment Opportunity Set. Dan sisanya sebesar 59,7% dipengaruhi oleh faktor lain yang tidak diangkat dalam penelitian ini. Hasil pengujian secara simultan menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh terhadap kebijakan deviden. Sedangkan pengujian secara parsial menunjukkan bahwa free cash flow dan investment opportunity set berpengaruh signifikan terhadap kebijakan deviden. Kata kunci : free cash flow, investment opportunity set dan kebijakan deviden.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79822977","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}
Dini Martinda Lestari, Hasanah Hasanah, Surachman Surachman
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh beban pajak dan profitabilitas terhadap praktik transfer pricing . Metode penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistika deskriptif , uji normalitas , uji autokorelasi , uji heteroskedastisitas , uji multikolinearitas , uji regresi linear berganda, uji koefisien determinasi , uji t dan uji f dengan menggunakan SPSS Versi 23 . Pengambilan sampel ini menggunakan purposive sampling . Berdasarkan metode purposive sampling diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa pengujian dengan uji parsial ( uji t ) menunjukkan bahwa variabel beban pajak yang diproksikan menggunakan Effective Tax Rate (ETR) berpengaruh positif terhadap praktik transfer pricing . Variabel profitabilitas yang diproksikan menggunakan Return on Asset ( ROA ) berpengaruh negatif terhadap praktik transfer pricing. Dalam uji ANOVA ( uji f ) beban pajak dan profitabilitas berpengaruh terhadap praktik transfer pricing .Kata Kunci : Beban Pajak ; Profitabilitas ; Transfer Pricing
{"title":"BEBAN PAJAK, PROFITABILITAS DAN PENGARUHNYA TERHADAP PRAKTIK TRANSFER PRICING","authors":"Dini Martinda Lestari, Hasanah Hasanah, Surachman Surachman","doi":"10.25134/jrka.v7i1.4399","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4399","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh beban pajak dan profitabilitas terhadap praktik transfer pricing . Metode penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Analisis data yang digunakan pada penelitian ini yaitu analisis statistika deskriptif , uji normalitas , uji autokorelasi , uji heteroskedastisitas , uji multikolinearitas , uji regresi linear berganda, uji koefisien determinasi , uji t dan uji f dengan menggunakan SPSS Versi 23 . Pengambilan sampel ini menggunakan purposive sampling . Berdasarkan metode purposive sampling diperoleh sampel sebanyak 10 perusahaan. Hasil penelitian menunjukkan bahwa pengujian dengan uji parsial ( uji t ) menunjukkan bahwa variabel beban pajak yang diproksikan menggunakan Effective Tax Rate (ETR) berpengaruh positif terhadap praktik transfer pricing . Variabel profitabilitas yang diproksikan menggunakan Return on Asset ( ROA ) berpengaruh negatif terhadap praktik transfer pricing. Dalam uji ANOVA ( uji f ) beban pajak dan profitabilitas berpengaruh terhadap praktik transfer pricing .Kata Kunci : Beban Pajak ; Profitabilitas ; Transfer Pricing","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"67 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83459648","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}
Tujuan dari penelitian ini untuk menguji: 1) pengaruh tata kelola perusahaan terhadap pemilihan auditor eksternal, 2) pengaruh ukuran perusahaan terhadap pemilihan auditor eksternal. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2018. Metode statistik yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa 1) tata kelola perusahaan positif tidak berpengaruh terhadap pemilihan auditor eksternal, 2) ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal. Kata Kunci: Tata Kelola Perusahaan, ukuran perusahaan, pemilihan auditor
{"title":"ANALISIS PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PEMILIHAN AUDITOR EKSTERNAL","authors":"Arief Nurhandika, V. G. Manalu","doi":"10.25134/jrka.v7i1.4449","DOIUrl":"https://doi.org/10.25134/jrka.v7i1.4449","url":null,"abstract":"Tujuan dari penelitian ini untuk menguji: 1) pengaruh tata kelola perusahaan terhadap pemilihan auditor eksternal, 2) pengaruh ukuran perusahaan terhadap pemilihan auditor eksternal. Populasi penelitian ini adalah perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2014 sampai dengan 2018. Metode statistik yang digunakan adalah regresi logistik. Hasil penelitian menunjukan bahwa 1) tata kelola perusahaan positif tidak berpengaruh terhadap pemilihan auditor eksternal, 2) ukuran perusahaan berpengaruh terhadap pemilihan auditor eksternal. Kata Kunci: Tata Kelola Perusahaan, ukuran perusahaan, pemilihan auditor","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86223686","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}
Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan membuat checklist pengungkapan sosial. Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang transportasi yang terdaftar di BEI periode 2016-2018. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan manajerial, institusional dan publik tidak berpengaruh terhadap nilai perusahaanKeywords: corporate social responsibility, managerial shares, institutional shares, public stocks, firm value.
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN PUBLIK TERHADAP NILAI PERUSAHAAN","authors":"Walid Rudianti, Yogka Arief Pratama, Atut Sugiarti","doi":"10.25134/jrka.v6i2.4386","DOIUrl":"https://doi.org/10.25134/jrka.v6i2.4386","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility, kepemilikan manajerial, kepemilikan institusional dan kepemilikan publik terhadap nilai perusahaan. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah dengan membuat checklist pengungkapan sosial. Populasi dalam penelitian ini adalah seluruh perusahaan yang bergerak di bidang transportasi yang terdaftar di BEI periode 2016-2018. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial variabel tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan sedangkan kepemilikan manajerial, institusional dan publik tidak berpengaruh terhadap nilai perusahaanKeywords: corporate social responsibility, managerial shares, institutional shares, public stocks, firm value.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80499261","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}
Penelitian ini bertujuan untuk memberikan bukti empiris tentang faktor yang mempengaruhi peringkat sukuk korporasi di Indonesia. Penelitian ini mengkaji peran rasio keuangan yang meliputi: rasio profitabilitas dan rasio solvabilitas dari perusahaan. Metode penelitian ini menggunakan purposive sampling, dengan kreteria: 1) perusahaan memiliki laporan tahunan 2016-2018, 2) perusahaan pada waktu untuk menerbitkan laporan tahunan, Peringkat Sukuk perusahaan, diterbitkan dari PT.PEFINDO 2016-2018. Penelitian ini menggunakan regresi logistik ordinal (PLUM) untuk menguji hipotesis. Hasil penelitian ini menunjukan rasio solvabilitas berpengaruh signifikan terhadap peringkat sukuk sedangkan profitabilitas terbukti tidak berpengaruh signifikan terhadap peringkat sukuk. Penelitian ini menunjukkan variable independen mempengaruhi variabel dependen sebesar 36,1% dan 63,9% nya dipengaruhi oleh variabel lain. Kata kunci : Rasio Solvabilitas, Rasio Profitabiltas dan Peringkat Sukuk.
{"title":"PENGARUH RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PERINGKAT SUKUK","authors":"Wirman Wirman","doi":"10.25134/jrka.v6i2.4389","DOIUrl":"https://doi.org/10.25134/jrka.v6i2.4389","url":null,"abstract":"Penelitian ini bertujuan untuk memberikan bukti empiris tentang faktor yang mempengaruhi peringkat sukuk korporasi di Indonesia. Penelitian ini mengkaji peran rasio keuangan yang meliputi: rasio profitabilitas dan rasio solvabilitas dari perusahaan. Metode penelitian ini menggunakan purposive sampling, dengan kreteria: 1) perusahaan memiliki laporan tahunan 2016-2018, 2) perusahaan pada waktu untuk menerbitkan laporan tahunan, Peringkat Sukuk perusahaan, diterbitkan dari PT.PEFINDO 2016-2018. Penelitian ini menggunakan regresi logistik ordinal (PLUM) untuk menguji hipotesis. Hasil penelitian ini menunjukan rasio solvabilitas berpengaruh signifikan terhadap peringkat sukuk sedangkan profitabilitas terbukti tidak berpengaruh signifikan terhadap peringkat sukuk. Penelitian ini menunjukkan variable independen mempengaruhi variabel dependen sebesar 36,1% dan 63,9% nya dipengaruhi oleh variabel lain. Kata kunci : Rasio Solvabilitas, Rasio Profitabiltas dan Peringkat Sukuk.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"379 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85472849","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}
Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh kesadaran Wajib Pajak, kegiatan sosialisasi perpajakan, terhadap penerimaan Pajak Penghasilan di KPP Pratama Tasikmalaya. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan metode deskriptif. data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data : studi dokumentasi. hasil penelitian diperoleh : 1) Kesadaran wajib pajak mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; 2) Kegiatan sosialisasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; dan 3) Kesadaran wajib pajak dan kegiatan sosialiasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan. Kata Kunci : Kesadaran Wajib Pajak, Kegiatan Sosialisasi, dan Penerimaan Pajak Penghasilan
{"title":"PENGARUH KESADARAN WAJIB PAJAK DAN KEGIATAN SOSIALISASI PERPAJAKAN TERHADAP PENERIMAAN PAJAK PENGHASILAN","authors":"Jehan Sayyidah, Dede Rizal Nursamsi","doi":"10.25134/jrka.v6i2.4385","DOIUrl":"https://doi.org/10.25134/jrka.v6i2.4385","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui: 1) Pengaruh kesadaran Wajib Pajak, kegiatan sosialisasi perpajakan, terhadap penerimaan Pajak Penghasilan di KPP Pratama Tasikmalaya. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan metode deskriptif. data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data : studi dokumentasi. hasil penelitian diperoleh : 1) Kesadaran wajib pajak mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; 2) Kegiatan sosialisasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan; dan 3) Kesadaran wajib pajak dan kegiatan sosialiasi perpajakan mempunyai pengaruh positif dan signifikan terhadap penerimaan pajak penghasilan. Kata Kunci : Kesadaran Wajib Pajak, Kegiatan Sosialisasi, dan Penerimaan Pajak Penghasilan","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85904304","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}
Pian Ramdan, Cepi Juniar Prayoga, Fithri Sri Mulyani
This study aims to measure the effect of Governmental Accounting Standards and Human Resources Competence on the Quality of Financial Statements. The population in this study were all employees of the Ministry of Religion of Tasikmalaya Regency. The sample in this study used a total sampling technique. The method used in this research is descriptive analysis method with a case study approach which tries to examine the causal relationship or the cause and effect of the variables in the case. These results indicate that partially the application of government accounting standards and human resource competence has a positive effect on the quality of financial reports. The results of the research simultaneously show that the application of government accounting standards and competence of resources has a positive effect on the quality of financial reports. Keywords: Competence, Implementation of Government Accounting Standards, Quality of Financial Statements
{"title":"PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DI KEMENTERIAN AGAMA KABUPATEN TASIKMALAYA","authors":"Pian Ramdan, Cepi Juniar Prayoga, Fithri Sri Mulyani","doi":"10.25134/jrka.v6i1.4376","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4376","url":null,"abstract":"This study aims to measure the effect of Governmental Accounting Standards and Human Resources Competence on the Quality of Financial Statements. The population in this study were all employees of the Ministry of Religion of Tasikmalaya Regency. The sample in this study used a total sampling technique. The method used in this research is descriptive analysis method with a case study approach which tries to examine the causal relationship or the cause and effect of the variables in the case. These results indicate that partially the application of government accounting standards and human resource competence has a positive effect on the quality of financial reports. The results of the research simultaneously show that the application of government accounting standards and competence of resources has a positive effect on the quality of financial reports. Keywords: Competence, Implementation of Government Accounting Standards, Quality of Financial Statements","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72964798","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}
The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.
{"title":"SISA LEBIH PEMBIAYAAN ANGGARAN DAN DESENTRALISASI FISKAL TERHADAP BELANJA MODAL PEMERINTAH DAERAH KABUPATEN/KOTA DI JAWA BARAT","authors":"Neni Nurhayati","doi":"10.25134/jrka.v6i1.4373","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4373","url":null,"abstract":"The purpose of this research is to find out the effect of remaining more budget financing and fiscal decentralization on capital expenditure in districts/cities in the Region West Java period of 2015-2019. This research used secondary data in the form from Realized Local Government Budget obtained from Directorate General of Regional Fiscal Balance (DJPK).The population of this research is the report on government budget realization of districts/cities in West Java period of 2015-2019. All data is collected by sampling quota. The sample amounted to 105 financia report data. The analytical methods used in this research are the descriptive and statistic method of regression analysis of data panels including testing of hypotheses through F test, t-test and coefficient of determination (R2). The test model selection in this research is Fixed Effect. Based on the results of this research shows that remaining more budget financing and fiscal decentralization are simultaneously affecting capital expenditure. Partial remaining more budget financing variables and fiscal decentralization have a positive and significant impact on capital expenditure.Keywords: Remaining More Budget Financing, Fiscal Decentralization, , Capital Expenditure.","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"69 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73660898","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}
The LQ 45 companies in the mining sector is one of the pillars of economic activity in Indonesia and is used as an investment, so the company's audit report must be completed on time because these financial statements are needed when making decisions by investors regarding their investment activities. However, there are still some companies that are late in reporting their audit reports. The aim is to examine the effect of firm size, profitability, and solvency on audit delay. Use total asset indicators for firm size, ROA for profitability, and DAR for solvability.Mining sector is one of the pillars of Indonesian economic activity and become a strategic option for investors. As a result the company's audit report must be announced on schedule. LQ 45 as part of mining sector that has an important role for investing. This study aims to know whether firm size, profitability, and solvability affect audit delays. It used total asset indicators for firm size, ROA for pIn this study were secondary data which was obtained from the financial statements of LQ 45 listed on BEI during 2012-2018 period. The sampling technique used purposive sampling. Data analysis in this research used is multiple regression analysis with SPSS 24.The results showed firm size and profitability did not affect in audit delay, solvability affected in audit delay. Firm size, profitability and solvability simultaneosuly affected audit delay as much as 48.9% and the remaining 51.1% was affected by other variables excluded in this study.Keywords: audit delay, firm size, profitability, solvability
{"title":"PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN SOLVABILITAS TERHADAP AUDIT DELAY (Studi Pada Perusahaan-Perusahaan LQ 45 Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2018)","authors":"G. Z. Ainiyah, Yogka Arief Pratama, Ella Budiarti","doi":"10.25134/jrka.v6i1.4377","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4377","url":null,"abstract":"The LQ 45 companies in the mining sector is one of the pillars of economic activity in Indonesia and is used as an investment, so the company's audit report must be completed on time because these financial statements are needed when making decisions by investors regarding their investment activities. However, there are still some companies that are late in reporting their audit reports. The aim is to examine the effect of firm size, profitability, and solvency on audit delay. Use total asset indicators for firm size, ROA for profitability, and DAR for solvability.Mining sector is one of the pillars of Indonesian economic activity and become a strategic option for investors. As a result the company's audit report must be announced on schedule. LQ 45 as part of mining sector that has an important role for investing. This study aims to know whether firm size, profitability, and solvability affect audit delays. It used total asset indicators for firm size, ROA for pIn this study were secondary data which was obtained from the financial statements of LQ 45 listed on BEI during 2012-2018 period. The sampling technique used purposive sampling. Data analysis in this research used is multiple regression analysis with SPSS 24.The results showed firm size and profitability did not affect in audit delay, solvability affected in audit delay. Firm size, profitability and solvability simultaneosuly affected audit delay as much as 48.9% and the remaining 51.1% was affected by other variables excluded in this study.Keywords: audit delay, firm size, profitability, solvability","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"62 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77723815","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}
K. Febrianti, Irwan Sutirman Wahdiat, Juwenah Juwenah
Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research). The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence
{"title":"PENGARUH KECANGGIHAN TEKNOLOGI INFORMASI, DUKUNGAN MANAJEMEN PUNCAK DAN KOMPETENSI KARYAWAN AKUNTANSI TERHADAP EFEKTIVITAS SISTEM INFORMASI AKUNTANSI","authors":"K. Febrianti, Irwan Sutirman Wahdiat, Juwenah Juwenah","doi":"10.25134/jrka.v6i1.4375","DOIUrl":"https://doi.org/10.25134/jrka.v6i1.4375","url":null,"abstract":"Accounting information System is said to be effective when information provided by the system can serve the needs of system users. Therefore, the purpose of this research is to analyze the sophistication of information technology, peak management support and employee competence accounting towards the effectiveness of accounting information system in PT. Jasa Marga (Persero) TBK Branch Palikanci-Cirebon. Where PT Jasa Marga (Persero) TBK will gradually reimburse the cash transaction system into a non-cash transaction at all toll gates. With the implementation of 100% non-cash transactions are gradually expected to help early socialization to road users. This study used a questionnaire that was distributed to 39 respondents consisting of the Finance Division, the operational Division and the Human Resources division of PT. Jasa Marga (Persero) TBK branch of Palikanci-Cirebon. This type of research is (basic research). The data analysis methods used in this study were multiple regression analysis. The results showed that the sophistication of information technology and top management support has an effect on the effectiveness of accounting information systems, whereas accounting employee competence has no effect on the effectiveness of the system Accounting information. Keywords: Effectiveness of accounting information systems, sophistication of information technology, top management support, accounting employee Competence","PeriodicalId":32031,"journal":{"name":"Jurnal Riset Akuntansi dan Keuangan","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73358681","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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