One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.
{"title":"The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing","authors":"Mamay Komarudin, Naufal Affandi, Ende Ende, Nugrahini Kusumawati, Siti Fatonah, Surti Zahra","doi":"10.36555/jasa.v7i1.2114","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2114","url":null,"abstract":"One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847336","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}
This study aims to determine the ability of the reward system in moderating the influence of internal control on employee performance at PT.Kawan Era Baru Bandung Branch. The factors tested in this study are the independent variable is internal control, the dependent variable is employee performance, while the moderating variable is the reward system. The research method used is the explanatory method. The population in this study were employees at PT.Kawan Era Baru Bandung Branch. The sampling technique used is non-probability sampling technique with purposive sampling technique so that the number of samples is 96 employees. The analytical method used is moderated regression analysis using the SPSS Version 23.00 program. The results showed that internal control and reward systems affect employee performance, and the reward system can moderate the relationship between internal control and employee performance at PT.Kawan Era Baru Bandung branch. In addition, the magnitude of the influence of internal control, reward system, and interaction moderation in contributing to employee performance is 65.6%.
本研究旨在探讨嘉湾时代巴鲁万隆分公司的薪酬制度是否能调节内部控制对员工绩效的影响。本研究检验的因素为自变量为内部控制，因变量为员工绩效，调节变量为奖励制度。本文采用的研究方法是解释法。本研究的研究对象为PT.Kawan Era Baru万隆分公司的员工。抽样技术采用非概率抽样技术和有目的抽样技术，样本数量为96名员工。使用的分析方法是使用SPSS Version 23.00程序进行有调节回归分析。结果表明，内部控制和奖励制度对员工绩效有影响，奖励制度可以调节内部控制与员工绩效之间的关系。此外，内部控制、奖励制度和互动调节对员工绩效的影响程度为65.6%。
{"title":"The Influence of Internal Control on Employee Performance With Reward System as a Moderating Variable","authors":"Nugrahadi Fajria Irawan","doi":"10.36555/jasa.v7i1.1968","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1968","url":null,"abstract":"This study aims to determine the ability of the reward system in moderating the influence of internal control on employee performance at PT.Kawan Era Baru Bandung Branch. The factors tested in this study are the independent variable is internal control, the dependent variable is employee performance, while the moderating variable is the reward system. The research method used is the explanatory method. The population in this study were employees at PT.Kawan Era Baru Bandung Branch. The sampling technique used is non-probability sampling technique with purposive sampling technique so that the number of samples is 96 employees. The analytical method used is moderated regression analysis using the SPSS Version 23.00 program. The results showed that internal control and reward systems affect employee performance, and the reward system can moderate the relationship between internal control and employee performance at PT.Kawan Era Baru Bandung branch. In addition, the magnitude of the influence of internal control, reward system, and interaction moderation in contributing to employee performance is 65.6%.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847328","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}
Failure of financial reports to meet the information needs of report users. Profit, which should be an indicator for decision making, is not presented in accordance with actual facts about the company's economic condition, so the quality is doubtful. Profits that do not show true information about the company's performance will have an impact on the objectives to be achieved by the users of the report. This study aims to determine the effect of accounting conservatism, company size and good corporate governance on the quality of company earnings. The data used in this study is secondary data in the form of financial statements of non-financial institution companies from 2018 to 2022. This research uses descriptive statistical analysis. The results showed that Conservatism has a positive effect on earnings quality, the tcount value is 3.319 with a significance level of 0.003, company size and good corporate governance have no effect on earnings quality. This means the hypothesis is rejected. The coefficient of determination ((R2) shows the magnitude of the contribution of the independent variable to the dependent variable. 0.825 This means that 82.5% of the quality of company earnings is influenced by accounting conservatism, company size and good corporate governance, while the remaining 7.5% is influenced by other variables not examined.
{"title":"The Effect of Accounting Conservatism, Company Size and Good Corporate Governance on the Quality of Company Profits","authors":"Zuriani Ritonga, Lakharis Inuzula, Mulyadi Mulyadi","doi":"10.36555/jasa.v7i1.2122","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2122","url":null,"abstract":"Failure of financial reports to meet the information needs of report users. Profit, which should be an indicator for decision making, is not presented in accordance with actual facts about the company's economic condition, so the quality is doubtful. Profits that do not show true information about the company's performance will have an impact on the objectives to be achieved by the users of the report. This study aims to determine the effect of accounting conservatism, company size and good corporate governance on the quality of company earnings. The data used in this study is secondary data in the form of financial statements of non-financial institution companies from 2018 to 2022. This research uses descriptive statistical analysis. The results showed that Conservatism has a positive effect on earnings quality, the tcount value is 3.319 with a significance level of 0.003, company size and good corporate governance have no effect on earnings quality. This means the hypothesis is rejected. The coefficient of determination ((R2) shows the magnitude of the contribution of the independent variable to the dependent variable. 0.825 This means that 82.5% of the quality of company earnings is influenced by accounting conservatism, company size and good corporate governance, while the remaining 7.5% is influenced by other variables not examined.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847329","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 state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.
{"title":"The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable","authors":"Okka Bekti Dwi Anggara, Kautsar Riza Salman","doi":"10.36555/jasa.v7i1.2102","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2102","url":null,"abstract":"The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847182","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 research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive sampling technique which was obtained as many as 59 of manufacture sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used SEM-PLS with WarpPLS 7.0 software. The result of this research show that stimulus, opportunity, rationalization and ego have positive and significant to fraudulent financial reporting, collusion have negative and significant to fraudulent financial reporting, while the capability did not have effect to fraudulent financial reporting.
{"title":"Analysis of Fraud Hexagon Theory of Financial Fraudulent Reporting Using F-Score Model","authors":"Dini Wulandari, Syahril Ali","doi":"10.36555/jasa.v7i1.2165","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2165","url":null,"abstract":"The research purpose is to determine and analyze the effect of fraud hexagon theory (stimulus, opportunity, rationalization, capability, ego dan collusion) to fraudulent financial reporting. The importance of this research is that fraudulent financial reporting can be detected as early as possible, so that the fraudulent fnancial reporting can be avoided and does not cause a loss for many parties. This research was conducted in the manufacture sector companies because it is a sector that is prone to fraudulent financial reporting. The sample in this research was selected using a purposive sampling technique which was obtained as many as 59 of manufacture sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used SEM-PLS with WarpPLS 7.0 software. The result of this research show that stimulus, opportunity, rationalization and ego have positive and significant to fraudulent financial reporting, collusion have negative and significant to fraudulent financial reporting, while the capability did not have effect to fraudulent financial reporting.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"246 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847185","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}
As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.
{"title":"Analysis of Tax Planning Implementation to Minimize Value Added Tax Load","authors":"Eni Wahyu Setyaningsih, Rizki Indrawan","doi":"10.36555/jasa.v7i1.1940","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1940","url":null,"abstract":"As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847326","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}
Novania Putri Amanda, Galuh Tresna Murti, Agung Nugroho, Stephen S.W. Situmorang
Enterprise architecture is a holistic, hierarchical and abstract description of the essential elements of an organization to maximize shareholder value over time. Enterprise Architecture (EA) is a way to structure enterprise information system elements which can be a set of models and relationships between enterprise elements used in planning, designing, and realizing an enterprise structure, business processes, information systems, and related infrastructure in inside. The database application architecture describes the basic design of the database application to be built. The database architecture describes the interaction diagram between the components that make up the database management system. These components include hardware devices, software, computer networks, and users. Distribution Architecture or Decentralized Architecture has its own advantages and disadvantages.
{"title":"Application of Enterprise Architecture to Decentralized Architecture in Internet Databases","authors":"Novania Putri Amanda, Galuh Tresna Murti, Agung Nugroho, Stephen S.W. Situmorang","doi":"10.36555/jasa.v7i1.2068","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2068","url":null,"abstract":"Enterprise architecture is a holistic, hierarchical and abstract description of the essential elements of an organization to maximize shareholder value over time. Enterprise Architecture (EA) is a way to structure enterprise information system elements which can be a set of models and relationships between enterprise elements used in planning, designing, and realizing an enterprise structure, business processes, information systems, and related infrastructure in inside. The database application architecture describes the basic design of the database application to be built. The database architecture describes the interaction diagram between the components that make up the database management system. These components include hardware devices, software, computer networks, and users. Distribution Architecture or Decentralized Architecture has its own advantages and disadvantages.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"234 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847186","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}
This study aims to determine the procedures for managing raw material inventory to support the smooth production process applied to CV. X. This research used a descriptive qualitative research method with a case study approach. Researchers took an object in the wood products industry, namely CV. X, which is located on Jl. Imogiri, Sumber Agung, Jetis, Bantul, Special Region of Yogyakarta 55781. This research was conducted on 28 December 2022 - 19 January 2023. Data collection techniques used in this study were interviews and observation. The analysis technique of this research uses thematic analysis techniques in data analysis of raw material supply systems. Data analysis in this study used the Atlas.ti 22 application. The research results produced the process of supplying raw materials at CV. X begins with preparing reports for raw material inventories addressed to suppliers through reports on raw material requirements, raw material stocks in warehouses, plans for purchasing raw materials, types of raw materials, and quantities and expiration dates. The production system will request raw materials from the warehouse department, and then the warehouse department will record the expenditure and condition of the raw materials in the warehouse. After that, it will be reported to the purchasing department, and the purchasing department will make submissions for the procurement of goods.
本研究旨在确定原材料库存管理程序，以支持应用于CV的顺利生产过程。本研究采用了描述性定性研究方法和案例研究法。研究人员选取了木制品行业的一个对象，即CV。X，它位于j1。Imogiri, Sumber Agung, Jetis, Bantul，日惹特区55781。这项研究于2022年12月28日至2023年1月19日进行。本研究采用访谈和观察两种数据收集方法。本研究的分析技术采用主题分析技术对原材料供应系统进行数据分析。本研究使用Atlas进行数据分析。Ti - 22应用。研究结果产生了CV的原料供应过程。X首先准备原材料库存报告，向供应商提供原材料需求报告、仓库原材料库存报告、原材料采购计划报告、原材料类型报告、数量报告和有效期报告。生产系统会向仓库部门申请原材料，然后仓库部门会记录仓库中原材料的支出和状况。之后上报给采购部，采购部提交采购货物的申请。
{"title":"Analysis of Raw Material Supply System at Cv. X","authors":"Ananda Putri Haniyah, Sumaryanto Sumaryanto","doi":"10.36555/jasa.v7i1.2186","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2186","url":null,"abstract":"This study aims to determine the procedures for managing raw material inventory to support the smooth production process applied to CV. X. This research used a descriptive qualitative research method with a case study approach. Researchers took an object in the wood products industry, namely CV. X, which is located on Jl. Imogiri, Sumber Agung, Jetis, Bantul, Special Region of Yogyakarta 55781. This research was conducted on 28 December 2022 - 19 January 2023. Data collection techniques used in this study were interviews and observation. The analysis technique of this research uses thematic analysis techniques in data analysis of raw material supply systems. Data analysis in this study used the Atlas.ti 22 application. The research results produced the process of supplying raw materials at CV. X begins with preparing reports for raw material inventories addressed to suppliers through reports on raw material requirements, raw material stocks in warehouses, plans for purchasing raw materials, types of raw materials, and quantities and expiration dates. The production system will request raw materials from the warehouse department, and then the warehouse department will record the expenditure and condition of the raw materials in the warehouse. After that, it will be reported to the purchasing department, and the purchasing department will make submissions for the procurement of goods.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847187","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}
This study is created to know if intangible investment affect non-financial performance in food and beverage industry in Indonesia during Covid-19 pandemic from 2017 to 2021. The data used in this study were obtained from financial statements of manufacturing companies that move in food and beverage industry and consistently the annual report listed in Indonesia Stock Exchange from 2017 to 2021. This study used purposive sampling which is why the sample used in this study amounted to 100 samples. This study also use multiple linear regression models to test the hypothesis. The result of this study had proven that market capitalization and leverage have an influence on non-financial performance. While the other independent variables do not have an influence on non-financial performance.
{"title":"Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic","authors":"Kevin Berutu, Farah Margaretha Leon","doi":"10.36555/jasa.v7i1.2170","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.2170","url":null,"abstract":"This study is created to know if intangible investment affect non-financial performance in food and beverage industry in Indonesia during Covid-19 pandemic from 2017 to 2021. The data used in this study were obtained from financial statements of manufacturing companies that move in food and beverage industry and consistently the annual report listed in Indonesia Stock Exchange from 2017 to 2021. This study used purposive sampling which is why the sample used in this study amounted to 100 samples. This study also use multiple linear regression models to test the hypothesis. The result of this study had proven that market capitalization and leverage have an influence on non-financial performance. While the other independent variables do not have an influence on non-financial performance.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847180","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}
Bayu Bayu, Harry Budiantoro, Kanaya Lapae, Supriyatin Supriyatin, Hesty Juni T S
In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.
{"title":"The Effect of Independence, Due Professional Care, and Experience on Audit Quality","authors":"Bayu Bayu, Harry Budiantoro, Kanaya Lapae, Supriyatin Supriyatin, Hesty Juni T S","doi":"10.36555/jasa.v7i1.1970","DOIUrl":"https://doi.org/10.36555/jasa.v7i1.1970","url":null,"abstract":"In order to determine how independence, appropriate professional care, and experience affect audit quality at the Public Accounting Firm (KAP) in North Jakarta, this study will look at these factors. The respondents in this study were auditors from the North Jakarta Public Accounting Firm (KAP). In this study, 50 respondents representing 6 Public Accounting Firms (KAP) in North Jakarta served as the sample of auditors. Convenience sampling, or selecting the sample that can be found the easiest, was used to select the sample for this study. While researchers use multiple regression analysis as a data processing technique. According to the study's findings, independence, due professional care, and experience all significantly and favorably affect audit quality.","PeriodicalId":33596,"journal":{"name":"Jurnal AKSI Akuntansi dan Sistem Informasi","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135847181","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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