Pub Date : 2022-07-01DOI: 10.32815/ristansi.v3i1.1010
Kiky Zulkifli
This study intends to find out how the meaning of profit for farmers. Through this research, it is expected to find a suitable concept in applying accounting knowledge in the agribusiness sector. The type of research used in this study is a qualitative research. This qualitative approach reveals a unique meaning of accounting as understood by farmers. Therefore, to be able to carry out deepening activities on an entity, namely by using phenomenology. Based on the results of research conducted, farmers actually already understand the importance of an accounting practice in determining the profit and loss of their business activities. However, farmers have difficulty in compiling a good and correct financial report so that they never know how much profit for sure in each planting period. This is due to the lack of knowledge of accounting practices and the low level of education of farmers in carrying out the process of recording financial statements properly and correctly according to applicable standards. The recording carried out by farmers is only a "simple" record, namely cash in and cash out for reminders from farmers.
{"title":"MAKNA LABA BAGI PERSPEKTIF PETANI","authors":"Kiky Zulkifli","doi":"10.32815/ristansi.v3i1.1010","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1010","url":null,"abstract":"This study intends to find out how the meaning of profit for farmers. Through this research, it is expected to find a suitable concept in applying accounting knowledge in the agribusiness sector. The type of research used in this study is a qualitative research. This qualitative approach reveals a unique meaning of accounting as understood by farmers. Therefore, to be able to carry out deepening activities on an entity, namely by using phenomenology. Based on the results of research conducted, farmers actually already understand the importance of an accounting practice in determining the profit and loss of their business activities. However, farmers have difficulty in compiling a good and correct financial report so that they never know how much profit for sure in each planting period. This is due to the lack of knowledge of accounting practices and the low level of education of farmers in carrying out the process of recording financial statements properly and correctly according to applicable standards. The recording carried out by farmers is only a \"simple\" record, namely cash in and cash out for reminders from farmers.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114801753","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 : 2022-01-11DOI: 10.32815/ristansi.v2i2.815
Patricia Cindy Libisono, Rizky Eriandani
This research was conducted to examine the impact of CSR on financial performance of Agriculture and Mining Sector in Indonesia using four measurements, such as Value-added, Profitability, Market, and Growth. This research use secondary data of 256 samples collected from company’s annual reports and financial reports. The data then processed with IBM SPSS Statistic 25. The result of this research indicates a positive impact of CSR on VAM and PM, but indicates a negative impact of CSR on MM and GM. Future suggestions are to expand the samples of the research, use different measures and variables. Penelitian ini dilakukan untuk meneliti pengaruh dari CSR terhadap kinerja keuangan Badan Usaha sektor Agrikultur dan Pertambangan di Indonesia menggunakan empat macam pengukuran, seperti Nilai Tambah, Profitabilitas, Pasar, dan Pertumbuhan. Data sekunder dari 256 sampel diperoleh dari laporan tahunan dan laporan keuangan Badan Usaha. Data tersebut kemudian diolah menggunakan IBM SPSS Statistic 25. Setelah dilakukan penelitian, didapatkan bahwa CSR berpengaruh terhadap VAM dan PM, namun CSR tidak berpengaruh terhadap MM dan GM. Rekomendasi untuk penelitian selanjutnya adalah memperbanyak sektor dan sampel yang digunakan, serta menggunakan pengukuran dan variabel yang berbeda.
{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN BADAN USAHA SEKTOR AGRIKULTUR DAN PERTAMBANGAN DI INDONESIA","authors":"Patricia Cindy Libisono, Rizky Eriandani","doi":"10.32815/ristansi.v2i2.815","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.815","url":null,"abstract":"This research was conducted to examine the impact of CSR on financial performance of Agriculture and Mining Sector in Indonesia using four measurements, such as Value-added, Profitability, Market, and Growth. This research use secondary data of 256 samples collected from company’s annual reports and financial reports. The data then processed with IBM SPSS Statistic 25. The result of this research indicates a positive impact of CSR on VAM and PM, but indicates a negative impact of CSR on MM and GM. Future suggestions are to expand the samples of the research, use different measures and variables. \u0000Penelitian ini dilakukan untuk meneliti pengaruh dari CSR terhadap kinerja keuangan Badan Usaha sektor Agrikultur dan Pertambangan di Indonesia menggunakan empat macam pengukuran, seperti Nilai Tambah, Profitabilitas, Pasar, dan Pertumbuhan. Data sekunder dari 256 sampel diperoleh dari laporan tahunan dan laporan keuangan Badan Usaha. Data tersebut kemudian diolah menggunakan IBM SPSS Statistic 25. Setelah dilakukan penelitian, didapatkan bahwa CSR berpengaruh terhadap VAM dan PM, namun CSR tidak berpengaruh terhadap MM dan GM. Rekomendasi untuk penelitian selanjutnya adalah memperbanyak sektor dan sampel yang digunakan, serta menggunakan pengukuran dan variabel yang berbeda.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130641085","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 : 2022-01-11DOI: 10.32815/ristansi.v2i2.805
Mulyaningtyas Mulyaningtyas, Foni Dian Candra
This study aims to determine the effect of independent commissioners, boards of directors, audit committees, and company size on ROA in banking companies listed on the IDX, using the classical assumption test, multiple linear regression, coefficient of determination (R2) test, and hypothesis testing. The sample used in this study is a banking company listed on the Stock Exchange for the period of 2016-2018 using a puposive sampling method. Data sources used in this study are secondary data obtained from annual financial reports that have been audited sourced from www.idx.co.id. With data analysis techniques using multiple linear regression analysis. The results showed that the independent board of commissioners and audit committee had no effect on ROA in banking companies, while the board of directors and company size affected ROA in banking companies listed on the IDX
{"title":"PENGARUH GOOD CORPORATE GOVENANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAN SUB SEKTOR BANK YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Mulyaningtyas Mulyaningtyas, Foni Dian Candra","doi":"10.32815/ristansi.v2i2.805","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.805","url":null,"abstract":"This study aims to determine the effect of independent commissioners, boards of directors, audit committees, and company size on ROA in banking companies listed on the IDX, using the classical assumption test, multiple linear regression, coefficient of determination (R2) test, and hypothesis testing. \u0000 The sample used in this study is a banking company listed on the Stock Exchange for the period of 2016-2018 using a puposive sampling method. Data sources used in this study are secondary data obtained from annual financial reports that have been audited sourced from www.idx.co.id. With data analysis techniques using multiple linear regression analysis. \u0000 The results showed that the independent board of commissioners and audit committee had no effect on ROA in banking companies, while the board of directors and company size affected ROA in banking companies listed on the IDX","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124212740","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 : 2022-01-10DOI: 10.32815/ristansi.v2i2.785
Ditya Wardana
Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kebijakan dividen dan profitabilitas terhadap kebijakan hutang pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Kebijakan hutang dihitung dengan menggunakan debt to equity ratio (DER), kepemilikan manajerial dihitung menggunakan managerial ownership (MOWN), kebijakan dividen dihitung menggunakan dividend payout ratio (DPR), dan profitabilitas dihitung menggunakan return on asset (ROA). Objek penelitian adalah sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 40 perusahaan yang diambil melalui purposive sampling. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian melalui uji t menunjukkan bahwa profitabilitas berpengaruh terhadap kebijakan hutang sedangkan kepemilikan manajerial dan kebijakan dividen tidak berpengaruh terhadap kebijakan hutang.
{"title":"PENGARUH PROFITABILITAS, KEPEMILIKAN MANAJERIAL, DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN HUTANG","authors":"Ditya Wardana","doi":"10.32815/ristansi.v2i2.785","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.785","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kebijakan dividen dan profitabilitas terhadap kebijakan hutang pada perusahaan sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Kebijakan hutang dihitung dengan menggunakan debt to equity ratio (DER), kepemilikan manajerial dihitung menggunakan managerial ownership (MOWN), kebijakan dividen dihitung menggunakan dividend payout ratio (DPR), dan profitabilitas dihitung menggunakan return on asset (ROA). Objek penelitian adalah sub sektor property dan real estate yang terdaftar di Bursa Efek Indonesia dengan sampel sebanyak 40 perusahaan yang diambil melalui purposive sampling. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian melalui uji t menunjukkan bahwa profitabilitas berpengaruh terhadap kebijakan hutang sedangkan kepemilikan manajerial dan kebijakan dividen tidak berpengaruh terhadap kebijakan hutang.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130297208","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 : 2022-01-10DOI: 10.32815/ristansi.v2i2.729
Sudrajat Martadinata, Fadli Faturrahman
The purpose of this research is to discover the significance of the Ponan tradition for the advancement of accounting education. The study was carried out in Poto Village, Moyo Hilir District, Sumbawa Regency. Purposive Sampling was used to identify the informants under the study. Ethnographic method was used as a data analysis tool. The Ponan tradition is divided into three meanings: gratitude, kinship, and fertility. The implication can be used as a guideline when developing an accounting education curriculum based on local wisdom.
{"title":"MAKNA TRADISI PONAN BAGI PENGEMBANGAN PENDIDIKAN AKUNTANSI","authors":"Sudrajat Martadinata, Fadli Faturrahman","doi":"10.32815/ristansi.v2i2.729","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.729","url":null,"abstract":"The purpose of this research is to discover the significance of the Ponan tradition for the advancement of accounting education. The study was carried out in Poto Village, Moyo Hilir District, Sumbawa Regency. Purposive Sampling was used to identify the informants under the study. Ethnographic method was used as a data analysis tool. The Ponan tradition is divided into three meanings: gratitude, kinship, and fertility. The implication can be used as a guideline when developing an accounting education curriculum based on local wisdom.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130687267","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 : 2022-01-10DOI: 10.32815/ristansi.v2i2.791
Waskita Sari
This study aims to determine and analyze the effect of return on assets, return on equity, and cash ratio on the dividend payout ratio. This type of research is a causal associative research with a population of mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling using purposive sampling technique, with a total sample used of 33 samples. The data collection method used is documentation technique. The analysis technique used is descriptive statistics, classic assumption tests, and multiple lenier regression analysis. The results show that the return on asset, return on equity, and cash ratio have no positive dividend payout ratio.
{"title":"PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN CASH RATIO TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Waskita Sari","doi":"10.32815/ristansi.v2i2.791","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.791","url":null,"abstract":"This study aims to determine and analyze the effect of return on assets, return on equity, and cash ratio on the dividend payout ratio. This type of research is a causal associative research with a population of mining sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling using purposive sampling technique, with a total sample used of 33 samples. The data collection method used is documentation technique. The analysis technique used is descriptive statistics, classic assumption tests, and multiple lenier regression analysis. The results show that the return on asset, return on equity, and cash ratio have no positive dividend payout ratio.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"669 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133245954","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 : 2022-01-09DOI: 10.32815/ristansi.v2i2.460
T. F. Leiwakabessy, R. W. Silooy
This study aims to examine ethics as a moderator of the relationship between competence and independence of auditors with the audit quality of the inspectorate apparatus. The population of this study were employees of the Inspectorate of Maluku Province and Ambon City. Sampling used judgment sampling method with a total sample of 73 respondents. The data collection technique used is a survey technique using a questionnaire. Data analysis used moderated regression analysis (MRA). The results showed that competence had no effect on audit quality, auditor independence had no effect on audit quality. Furthermore, auditor ethics can moderate the relationship between competence and independence of auditors with audit quality, while motivation cannot moderate the relationship between competence and independence of auditors with audit quality.
{"title":"INTERAKSI ETIKA DAN MOTIVASI TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT APARAT INSPEKTORAT","authors":"T. F. Leiwakabessy, R. W. Silooy","doi":"10.32815/ristansi.v2i2.460","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.460","url":null,"abstract":"This study aims to examine ethics as a moderator of the relationship between competence and independence of auditors with the audit quality of the inspectorate apparatus. The population of this study were employees of the Inspectorate of Maluku Province and Ambon City. Sampling used judgment sampling method with a total sample of 73 respondents. The data collection technique used is a survey technique using a questionnaire. Data analysis used moderated regression analysis (MRA). The results showed that competence had no effect on audit quality, auditor independence had no effect on audit quality. Furthermore, auditor ethics can moderate the relationship between competence and independence of auditors with audit quality, while motivation cannot moderate the relationship between competence and independence of auditors with audit quality.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126624800","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 : 2022-01-09DOI: 10.32815/ristansi.v2i2.450
Erny Setyowati, S. Dwiningsih, Ike Ratnasari
Abstract It is important to assess the company's financial performance to assist management and investors in making decisions. One method to analyze the company's financial performance assessment is using the Economic Value Added (EVA) analysis method. EVA is an analytical method to determine the company's added value by subtracting economic profit from the cost of capital issued. EVA method analysis begins by calculating Net Operating Profit After Tax (NOPAT), Invest Capital (IC), Weighted Average Cost of Capital (WACC), Capital Charge (CC) and Economic Value Added (EVA). This study aims to assess the financial performance of PT. Sido Muncul's Herbal and Pharmaceutical Industry, 2017-2019 using the Economic Value Added (EVA) analysis method. This research is descriptive and uses a quantitative approach. The data in this study are financial statements, namely balance sheets and income statements. From the results of the study, the EVA value during the research year increased and was positive (EVA > 0). This shows that PT. The Herbal and Pharmaceutical Industry of Sido Muncul Tbk is able to create added economic value for management and investors (shareholders). After being compared with similar companies, the EVA value which occupies the highest position is PT. Kalbe Farma Tbk, then the next sequence is PT. Herbal and Pharmaceutical Industry Sido Muncul Tbk and the last one is PT Darya-Varia Laboratoria Tbk. Keywords: Financial statement analysis, NOPAT, IC, WACC, CC and EVA
摘要对公司的财务绩效进行评估，是帮助管理层和投资者进行决策的重要手段。分析公司财务绩效评估的一种方法是使用经济增加值(EVA)分析法。EVA是一种用发行资金成本减去经济利润来确定公司增加值的分析方法。EVA法分析首先计算税后净营业利润(NOPAT)、投资资本(IC)、加权平均资本成本(WACC)、资本费用(CC)和经济增加值(EVA)。本研究旨在利用经济增加值(EVA)分析方法评估PT. Sido Muncul's Herbal and Pharmaceutical Industry, 2017-2019年的财务绩效。这项研究是描述性的，并使用了定量的方法。本研究的数据是财务报表，即资产负债表和损益表。从研究结果来看，研究年度的EVA值有所增加，且为正(EVA > 0)，这表明Sido Muncul Tbk的PT. the Herbal and Pharmaceutical Industry of Sido Muncul Tbk能够为管理层和投资者(股东)创造附加经济价值。与同类公司比较，EVA值最高的是PT. Kalbe Farma Tbk，其次是PT. Herbal and Pharmaceutical Industry Sido Muncul Tbk，最后是PT Darya-Varia Laboratoria Tbk。关键词:财务报表分析，NOPAT, IC, WACC, CC, EVA
{"title":"ANALISIS KINERJA KEUANGAN PERUSAHAAN PT.INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK","authors":"Erny Setyowati, S. Dwiningsih, Ike Ratnasari","doi":"10.32815/ristansi.v2i2.450","DOIUrl":"https://doi.org/10.32815/ristansi.v2i2.450","url":null,"abstract":"Abstract \u0000It is important to assess the company's financial performance to assist management and investors in making decisions. One method to analyze the company's financial performance assessment is using the Economic Value Added (EVA) analysis method. EVA is an analytical method to determine the company's added value by subtracting economic profit from the cost of capital issued. EVA method analysis begins by calculating Net Operating Profit After Tax (NOPAT), Invest Capital (IC), Weighted Average Cost of Capital (WACC), Capital Charge (CC) and Economic Value Added (EVA). This study aims to assess the financial performance of PT. Sido Muncul's Herbal and Pharmaceutical Industry, 2017-2019 using the Economic Value Added (EVA) analysis method. This research is descriptive and uses a quantitative approach. The data in this study are financial statements, namely balance sheets and income statements. From the results of the study, the EVA value during the research year increased and was positive (EVA > 0). This shows that PT. The Herbal and Pharmaceutical Industry of Sido Muncul Tbk is able to create added economic value for management and investors (shareholders). After being compared with similar companies, the EVA value which occupies the highest position is PT. Kalbe Farma Tbk, then the next sequence is PT. Herbal and Pharmaceutical Industry Sido Muncul Tbk and the last one is PT Darya-Varia Laboratoria Tbk. \u0000 \u0000Keywords: Financial statement analysis, NOPAT, IC, WACC, CC and EVA","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121932253","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 : 2021-07-29DOI: 10.32815/ristansi.v2i1.413
Murti Ningsih, Brilliant Arif Wijaya
This research aims to find out and analyze the determinant on tax management with indicators of effective tax rates on manufacturing companies listed on the IDX. The research uses secondary data in the form of financial statements from the IDX www.idx.co.id. The population in this study was a manufacturing company registered in the IDX period 2018-2019. The sampling technique used is purposive sampling, and obtained as many as 84 companies or 168 samples. Research approach using quantitative approach. The results showed that profitability affects tax management, while the level of corporate debt and intensity of fixed assets have no effect on tax management. Keywords: Profitability, Corporate Debt Level, Fixed Asset Intensity, Tax Management, Effective Tax Rate
{"title":"DETERMINAN MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR","authors":"Murti Ningsih, Brilliant Arif Wijaya","doi":"10.32815/ristansi.v2i1.413","DOIUrl":"https://doi.org/10.32815/ristansi.v2i1.413","url":null,"abstract":"This research aims to find out and analyze the determinant on tax management with indicators of effective tax rates on manufacturing companies listed on the IDX. \u0000 \u0000The research uses secondary data in the form of financial statements from the IDX www.idx.co.id. The population in this study was a manufacturing company registered in the IDX period 2018-2019. The sampling technique used is purposive sampling, and obtained as many as 84 companies or 168 samples. Research approach using quantitative approach. The results showed that profitability affects tax management, while the level of corporate debt and intensity of fixed assets have no effect on tax management. \u0000 \u0000Keywords: Profitability, Corporate Debt Level, Fixed Asset Intensity, Tax Management, Effective Tax Rate","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130429425","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 : 2021-07-29DOI: 10.32815/ristansi.v2i1.424
S. Bahri, Yohanna Putri Arrosyid
Bertujuan untuk mengetahui dan menganalisis struktur kepemilikan, good corporate governance, leverage, dan ukuran perusahaan terhadap manajemen laba pada perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2016-2019. Penelitian menggunakan data sekunder berupa laporan keuangan. Populasi penelitian 26 perusahaan. Pemilihan sampel penelitian menggunakan teknik purposive sampling dengan jumlah sampel terpilih 9 perusahaan. Hasil penelitian struktur kepemilikan, good corporate governance, leverage, dan ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Semua hipotesis tidak terbukti. Hasil uji adjusted R square 7,4% sehingga variabel independen sangat kecil dalam menjelaskan variabel dependen. Peneliti selanjutnya diharapkan memperluas ruang lingkup penelitian dan periode penelitian, dan menambah atau menggunakan variabel independen lain seperti kepemilikan manajerial, kualitas audit, komite audit, dan faktor lain yang berhubungan dengan manajemen laba.
旨在对股份结构、良好的公司治理、影响力和企业规模的衡量，以了解和分析2008 -2019年在印尼证券交易所上市的餐饮子部门的利润管理。研究采用辅助财务报表数据。26家公司的研究人口。选择研究样本采用采样技术，选择9家公司的样本数量。所有权结构、良好的公司治理、杠杆和公司规模的研究对利润管理没有影响。所有的假设都是未经证实的。adjusted R square 4%的测试结果是独立变量在解释dependen变量方面非常小。研究人员应扩大研究范围和研究期间，并增加或使用其他独立变量，如管理所有权、审计质量、审计委员会和利润管理相关因素。
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