Pub Date : 2021-03-24DOI: 10.32493/JABI.V4I1.Y2021.P125-138
Agus Bandiyono, Melinda Fitriyani
AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates. The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords: exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevalua
【摘要】本研究旨在识别所得税的征收，分析税收潜力，解释和评估获得潜在所得税的努力，并找出从土地转让和/或建筑权利交易中获得潜在所得税的障碍。使用的研究方法是图书馆研究法和实地研究法(访谈)。总的来说，本研究的结果是，KPP Pratama Wates努力探索土地和/或建筑物权利转让交易的潜在所得税。这可以从规章制度的适用性及其在办公室的应用中看出。此外，在挖掘这一潜力的过程中还存在一些障碍，导致工作不够理想，例如与纳税人沟通困难，缺乏访问纳税人数据的权限，而这些数据更深入地关系到纳税人所陈述的交易价值的正确性，并且仍然有许多文件被应用。由于没有年金计划的纳税人，很难进行后续工作，而且现有规定也存在障碍。本研究发现的新颖性(新颖性)在于使用了PER-26 / PJ / 2018形式的更新规则，更深入地讨论和评估了SSP-PHTB研究程序的应用。关键词:潜力勘探;土地权利及/或建筑物;所得税;税收;公共部门会计;【摘要】Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates。Metode penelitian yang digunakan adalah, Metode penelitian kepustakaan, Metode penelitian lapangan berupa wawancara。这是我的翻译，我的翻译是我的翻译，我的翻译是我的翻译，我的翻译是我的翻译，我的翻译是我的翻译。Hal ini dapat diketahui dari kesesaian antara peraturan dan penerapannya di lapangan。Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi yang menyebabkan upaya yang dilakukan menjadi kurang优化seperti kesulitan berkomunikasan Wajib pajan, kurangnya kewenangan dalakan, kurangnya kewenangan dalakan数据Wajib pajan lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib pajan, danmasih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehinga kesulitan dalam dilakukan tindak lanjut。Kebaruan temuan (novelty) dalam penelitian ini yitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut。卡塔昆词:彭家联电位;Hak Atas Tanah Dan/Atau Bangunan;pajak penghasilan;perpajakan;昆山公共部门;keuangan negara
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Pub Date : 2021-03-24DOI: 10.32493/JABI.V4I1.Y2021.P73-91
A. Wahyuni, Nugroho Heri Pramono
AbstractAll forms of convenience in the digital economy era attract potential investors to invest, one of which is the existence of financial technology (fintech). On the other hand, technological advances have also made it easier for companies and governments to market their products and raise funds from the public. There are demographic and psychological factors in making investment decisions, especially in the digital economy era. Demographic factors reflect the characteristics of investors that are often a concern in influencing investment decisions. In addition, there are psychological factors that can also influence an investor when making investment decisions. The purpose of this study is to determine the influence of demographic factors and psychological factors of an investor in choosing investment instruments in the era of the digital economy. This study uses primary data by distributing questionnaires to respondents using google Forms. The analysis used in this study used descriptive analysis, frequency analysis, Crosstab - Chi-Square test, and hypothesis testing. Age and education as demographic factors have an influence on investment decisions. Demographic factors such as gender, marital status, and employment do not have an influence on investment decisions. Other results in this study indicate that psychological factors consisting of overconfidence, data mining, social interaction, emotion, and considering the past have an effect on investment decisions. Demographic factors with psychological factors in this study together have an influence on investment decisions. Keywords: demographic factors; psychological factors; investation decision AbstrakSegala bentuk kemudahan di era ekonomi digital menjadi daya tarik bagi para calon investor untuk berinvestasi salah satunya adalah keberadaan teknologi finansial (fintech). Di sisi lain, kemajuan tekhnologi juga memudahkan perusahaan dan pemerintah untuk memasarkan produknya dan pencarian dana dari masyarakat. Terdapat faktor demografi dan faktor psikologis dalam melakukan pengambilan keputusan investasi terutama di era ekonomi digital. Faktor demografi sebagai cerminan dari karakteristik investor yang sering menjadi perhatian dalam mempengaruhi keputusan investasi. Selain itu ada faktor psikologis yang juga dapat mempengaruhi seorang investor saat mengambil keputusan investasi. Tujuan penelitian ini untuk mengetahui pengaruh faktor demografi dan faktor psikologis seorang investor dalam memilih instrumen investasi di era ekonomi digital. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada responden menggunakan google form. Analisis yang digunakan dalam penelitian ini menggunakan analisis deskriptif, analisis frekuensi, Crosstab – Uji Chi Square dan uji hipotesis. Usia dan pendidikan sebagai faktor demografi memiliki pengaruh terhadap keputusan investasi. Faktor demografi berupa jenis kelamin, status pernikahan dan pekerjaan tidak memiliki pengaruh pada keputusan in
摘要数字经济时代各种形式的便利吸引着潜在的投资者进行投资，其中之一就是金融科技(fintech)的存在。另一方面，技术进步也使公司和政府更容易推销他们的产品并从公众那里筹集资金。在做出投资决策时，尤其是在数字经济时代，有人口和心理因素。人口因素反映了投资者的特征，这些特征往往是影响投资决策的一个关注点。此外，心理因素也会影响投资者的投资决策。本研究的目的是确定人口因素和心理因素对投资者在数字经济时代选择投资工具的影响。本研究通过使用谷歌表格向受访者分发问卷来使用原始数据。本研究的分析采用描述性分析、频率分析、交叉表卡方检验和假设检验。年龄和教育是影响投资决策的人口因素。性别、婚姻状况和就业等人口因素对投资决策没有影响。本研究的其他结果表明，过度自信、数据挖掘、社会互动、情感和考虑过去等心理因素对投资决策有影响。在本研究中，人口因素与心理因素共同影响投资决策。关键词:人口因素;心理因素;投资决策摘要:segala bentuk kemudahan di era economi digital menjadi daya tarik bagi para calon投资者untuk berinvestasi salah satunya adalah keberadaan technology financial (fintech)。迪塞西兰，kemananteckologi juga memudahkan perusahan和peremerintah untuk memasarkan产品dan pencarian dana dari masyarakat。人口统计学因素和心理学因素都是如此。巴巴多斯人口统计研究院院长、卡拉卡拉斯投资公司总经理杨振民(音)表示，巴巴多斯投资公司是巴巴多斯投资公司的一部分。Selain是一名心理学家yang juga dapat mempengaruhi seorang投资者，他说:“孟山都是一家投资公司。”图juan penelitian ini untuk mengetahui pengaruh人口学因素和心理学因素seorang投资者dalam记忆工具投资时代经济数字化。Penelitian ini mongunakan数据入门手册登载menyebarkan kuesioner kepad响应mongunakan google表单。分析阳地古纳坎达兰penelitian尼蒙古纳坎分析文稿，分析频率，交叉表-乌吉卡方丹乌吉hipoesis。俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示，俄罗斯的人口统计数据显示。人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示，中国人口统计数据显示。Hasil lainnya dalam penelitian ini menunjukkan bahwa心理学因素yang terdiri dari过度自信，数据挖掘，社交互动，情感和考虑过去的berpengaru可能会导致投资失败。人口统计学因素和心理学因素的研究表明，这是一种非常重要的研究。Kata Kunci:人口因素;faktor psikologis;keputusan investasi
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Pub Date : 2021-03-24DOI: 10.32493/JABI.V4I1.Y2021.P104-124
Ratih Qadarti Anjilni
Abstract Financial statements are a means of financial information for internal and external parties in decision making. The information contained in the financial statements is very helpful for owners or other parties such as creditors and investors in assessing the company. When a public company publishes its financial statements, it wants to describe the situation and conditions in the best possible condition (Skousen et al., 2009). This study aims to test the influence of achange, oship, leverage and receivable on fraud. Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange as many as 39 companies in the period 2015 - 2019 are the population in this study. The samples in this study were 17 manufacturing companies in the Consumer Goods sector in the period 2015 - 2019 that allegedly committed Fraud. Detection of companies that commit Fraud using the Beneish M-Score method. Data Analysis uses a panel regression model with the Eviews 8.0 program. The results showed that only leverage has a significant negative effect on partial fraud. achange, oship and receivable have no significant effect on fraud, but achange, oship, leverage and receivable simultaneously have a significant positive effect on Fraud. This research is expected to help tax fission, companies and the public in detecting early fraud on financial statements that occur in the company.Keywords: Achange; Oship; Leverage; Receivable; Fraud AbstrakLaporan keuangan merupakan sarana informasi keuangan bagi pihak internal dan eksternal dalam pengambilan keputusan. Informasi yang terdapat dalam laporan keuangan sangat membantu pemilik atau pihak lain seperti kreditur dan investor dalam menilai perusahaan. Pada saat perusahaan publik menerbitkan laporan keuangannya, sesungguhnya perusahaan ingin menggambarkan situasi dan kondisinya dalam keadaan terbaik (Skousen et al., 2009). Penelitian ini bertujuan untuk menguji pengaruh Achange, Oship, Leverage dan receivable terhadap Fraud. Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 39 perusahaan periode 2015 -2019 merupakan populasi pada penelitian ini. Sampel dalam penelitian ini adalah 17 perusahaan manufaktur sektor Barang Konsumsi Periode 2015 – 2019 yang diduga melakukan Fraud. Pendeteksian perusahaan yang melakukan Fraud menggunakan metode Beneish M-Score. Data Analisis menggunakan model regresi panel dengan program Eviews 8.0. Hasil penelitian menunjukkan bahwa hanya leverage yang berpengaruh signifikan negatif terhadap fraud secara parsial. Achange, oship dan receivable tidak berpengaruh signifikan terhadap fraud, tetapi achange, oship, leverage dan receivable secara simultan berpengaruh signifikan positif terhadap fraud. Penelitian ini diharapkan dapat membantu fiskus pajak, perusahaan dan masyarakat dalam mendeteksi lebih dini kecurangan atas laporan keuangan yang terjadi di perusahaan. Kata kunci: Achange; Oship; Leverage; Receivable; Fraud
财务报表是企业内部和外部各方在决策过程中获取财务信息的一种手段。财务报表中包含的信息对所有者或其他各方(如债权人和投资者)评估公司非常有帮助。当一家上市公司公布其财务报表时，它希望以最好的状态描述情况和条件(Skousen et al.， 2009)。本研究旨在检验变更、船舶、杠杆和应收账款对舞弊的影响。2015年至2019年期间在印度尼西亚证券交易所上市的消费品行业制造公司多达39家，是本研究的人口。本研究的样本是2015年至2019年期间消费品行业涉嫌欺诈的17家制造公司。使用Beneish M-Score方法检测公司的欺诈行为。数据分析采用面板回归模型，使用Eviews 8.0程序。结果表明，只有杠杆对部分欺诈有显著的负向影响。变更、船舶、应收账款对舞弊无显著影响，但变更、船舶、杠杆、应收账款同时对舞弊有显著的正向影响。这项研究有望帮助税务部门、公司和公众及早发现公司财务报表上的欺诈行为。关键词:修改;Oship;杠杆;应收帐款;诈骗abstract: laporan keangan merupakan sarana informa keangan bagi pihak internal dan sternal dalam pengambilan keputusan。Informasi yang terdapa dalam laporan keuangan sangat membantu pilik atahak是一种独立的信誉和投资者dalam menilai perushaan。Pada saat perusahaan public menerbitkan laporan keuangannya, sesungguhnya perusahaan ingin menggambarkan sitasi dan kondisinya dalam keadaan terbaik (Skousen et al.， 2009)。Penelitian ini bertujuan untuk menguji pengaruh change, Oship，杠杆和应收帐款欺诈。印尼制造业部长Barang Konsumsi yang terdaftar di Bursa Efek印度尼西亚，2015 -2019年，印尼制造业部长perupakan populasi padpenelitian ini。Sampel dalam penelitian ini adalah 17 perusahaan制造业部门Barang Konsumsi时期2015 - 2019 yang diduga melakukan欺诈。Pendeteksian perusahaan yang melakakan Fraud menggunakan method Beneish M-Score。数据分析蒙古纳坎模型回归面板登干程序Eviews 8.0。Hasil penelitian menunjukkan bahwa hanya杠杆yang berpengaruh显著的负面影响，欺诈secara paral。变更、船舶、杠杆、应收账款同时发生变更、船舶、杠杆、应收账款同时发生重大欺诈、船舶、船舶、杠杆、应收账款同时发生重大欺诈、船舶、船舶、杠杆、应收账款同时发生重大欺诈。Penelitian ini diharapkan dapat membantu fiskus pajak, perusahan dan masyarakat dalam mendetekksi lebih dini kecurangan datas laporan keuangan yang terjadi di perusahan。Kata kunci:变化;Oship;杠杆;应收帐款;欺诈
{"title":"Pengaruh Achange, Oship, Leverage, dan Receivable terhadap Fraud","authors":"Ratih Qadarti Anjilni","doi":"10.32493/JABI.V4I1.Y2021.P104-124","DOIUrl":"https://doi.org/10.32493/JABI.V4I1.Y2021.P104-124","url":null,"abstract":"Abstract Financial statements are a means of financial information for internal and external parties in decision making. The information contained in the financial statements is very helpful for owners or other parties such as creditors and investors in assessing the company. When a public company publishes its financial statements, it wants to describe the situation and conditions in the best possible condition (Skousen et al., 2009). This study aims to test the influence of achange, oship, leverage and receivable on fraud. Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange as many as 39 companies in the period 2015 - 2019 are the population in this study. The samples in this study were 17 manufacturing companies in the Consumer Goods sector in the period 2015 - 2019 that allegedly committed Fraud. Detection of companies that commit Fraud using the Beneish M-Score method. Data Analysis uses a panel regression model with the Eviews 8.0 program. The results showed that only leverage has a significant negative effect on partial fraud. achange, oship and receivable have no significant effect on fraud, but achange, oship, leverage and receivable simultaneously have a significant positive effect on Fraud. This research is expected to help tax fission, companies and the public in detecting early fraud on financial statements that occur in the company.Keywords: Achange; Oship; Leverage; Receivable; Fraud AbstrakLaporan keuangan merupakan sarana informasi keuangan bagi pihak internal dan eksternal dalam pengambilan keputusan. Informasi yang terdapat dalam laporan keuangan sangat membantu pemilik atau pihak lain seperti kreditur dan investor dalam menilai perusahaan. Pada saat perusahaan publik menerbitkan laporan keuangannya, sesungguhnya perusahaan ingin menggambarkan situasi dan kondisinya dalam keadaan terbaik (Skousen et al., 2009). Penelitian ini bertujuan untuk menguji pengaruh Achange, Oship, Leverage dan receivable terhadap Fraud. Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia sebanyak 39 perusahaan periode 2015 -2019 merupakan populasi pada penelitian ini. Sampel dalam penelitian ini adalah 17 perusahaan manufaktur sektor Barang Konsumsi Periode 2015 – 2019 yang diduga melakukan Fraud. Pendeteksian perusahaan yang melakukan Fraud menggunakan metode Beneish M-Score. Data Analisis menggunakan model regresi panel dengan program Eviews 8.0. Hasil penelitian menunjukkan bahwa hanya leverage yang berpengaruh signifikan negatif terhadap fraud secara parsial. Achange, oship dan receivable tidak berpengaruh signifikan terhadap fraud, tetapi achange, oship, leverage dan receivable secara simultan berpengaruh signifikan positif terhadap fraud. Penelitian ini diharapkan dapat membantu fiskus pajak, perusahaan dan masyarakat dalam mendeteksi lebih dini kecurangan atas laporan keuangan yang terjadi di perusahaan. Kata kunci: Achange; Oship; Leverage; Receivable; Fraud","PeriodicalId":358936,"journal":{"name":"JABI (Jurnal Akuntansi Berkelanjutan Indonesia)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115077845","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 : 2021-03-24DOI: 10.32493/JABI.V4I1.Y2021.P53-72
Anisa Anisa
Abstract This research is conducted to investigate Internet Financial Reporting (IFR) and the level of information disclosure on firm value with the value relevance of accounting information as an intervening variable. This research used secondary data for the period 2008-2019 on banking companies listed on the Indonesia Stock Exchange. The sampling technique used saturated sampling. Tools for processing data using SPSS 22. Data analysis using path analysis. The results showed that IFR and the level of information disclosure had a positive effect on value relevance when tested simultaneously. The higher the application of IFR and the level of information disclosure the higher the value relevance. Meanwhile, IFR and the level of information disclosure have a negative effect on firm value. The results show that the application of IFR is good and the level of disclosure of the information is fair disclosure, but the market reaction is down, as evidenced by the value of the stock market value is smaller than the book value (undervalue). Value relevance has no effect on firm value. The results showed that the value relevance is high, but the market value is low. So that it has no value for investors in the company to get capital gains. This means that accounting information has lost its function to influence investors in making decisions. However, value relevance itself is a variable that intervenes between IFR and the level of information disclosure simultaneously on firm value.Keywords: IFR; value of the firm; value relevance; disclosure. AbstrakPenelitian ini bertujuan untuk menguji pengaruh Internet Financial Reporting (IFR) dan tingkat pengungkapan informasi terhadap nilai perusahaan dengan relevansi nilai informasi akuntansi sebagai variabel intervening. Penelitian ini menggunakan data sekunder periode tahun 2008-2019 pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan sampling jenuh. Alat untuk mengolah data menggunakan SPSS 22. Analisis data menggunakan analisis jalur atau path analysis. Hasil penelitian menunjukkan IFR dan tingkat pengungkapan informasi mempunyai pengaruh positif terhadap relevansi nilai bila diuji secara simultan. Semakin tinggi penerapan IFR dan tingkat pengungkapan informasi semakin tinggi pula relevansi nilainya. Sedangkan IFR dan tingkat pengungkapan informasi memiliki pengaruh negatif terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa penerapan IFR nya baik dan tingkat pengungkapan informasinya pun fair disclosure, namun reaksi pasar nya turun, ini terbukti dari nilai nilai pasar saham lebih kecil dari nilai bukunya (under value). Relevansi nilai tidak memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian menunjukan bahwa relevansi nilai tinggi, namun nilai pasarnya rendah. Sehingga tidak mempunyai value bagi investor di perusahaan untuk mendapatkan capital gain. Hal ini berarti informasi akuntansi telah kehilangan fungsinya mempengaruhi investor dala
摘要本研究以会计信息的价值相关性为中介变量，探讨互联网财务报告(IFR)与信息披露水平对企业价值的影响。这项研究使用了2008年至2019年期间在印尼证券交易所上市的银行公司的二手数据。采样技术采用饱和采样。工具处理数据使用SPSS 22。使用路径分析进行数据分析。结果表明，财务报告比率和信息披露水平对价值相关性有正向影响。国际财务报告准则的应用越高，信息披露水平越高，价值相关性越高。同时，IFR和信息披露水平对企业价值有负向影响。结果表明，IFR的应用良好，信息披露水平公允，但市场反应较弱，表现为股票市值小于账面价值(低估)。价值相关性对企业价值没有影响。结果表明，价值相关性高，但市场价值较低。因此，对于公司的投资者来说，获得资本收益是没有价值的。这意味着会计信息已经失去了影响投资者决策的功能。而价值相关性本身是一个变量，它在IFR和信息披露水平之间同时对企业价值产生干预作用。关键词:仪表;企业价值;价值相关性;披露。【摘要】互联网财务报告(IFR)与信息的相关性、相关性、相关性、变量干预的相关性、相关性、相关性、变量干预的相关性。2008年至2019年期间的Penelitian ini mongunakan数据检索:印尼国家统计局数据。彭甘比兰样品，孟古纳坎样品，jenuh。Alat untuk mengolah数据menggunakan SPSS 22。分析数据，蒙古纳坎分析，贾鲁阿图路径分析。Hasil penelitian menunjukkan, IFR, dantingkat pengungkapan, informasi mempunyai pengaru，积极地与nilai相关，并与diuji secara同时进行。台湾台湾资讯科技有限公司(台湾台湾资讯科技有限公司):台湾台湾资讯科技有限公司(台湾台湾资讯科技有限公司)Sedangkan IFR dan tingkat pengungkapan informasi memiliki pengaruh否定了这一决定。Hasil penelitian menunjukan bahwa penerapan IFR nbirk dantingkat pengungkapan informasinya pun公平披露，namun reaksi pasar nya turun, ini terbukti dari nilai nilai pasar saham lebih kecil dari nilai bukunya(低于价值)。相关的nilai tidak memoriliki pengaruh terhadap nilai perusahaan。Hasil penelitian menunjukan bahwa relansi nilai tinggi, namun nilai pasarnya rendah。兴达达价值投资公司的价值投资公司为投资者提供了资本收益。哈尔尼berarti信息是akuntansi telah kehilangan funsinya mempengaruhi投资者dalam pengambilan keputusan。Namun相关的nilai sendiri merupakan变量干预antara IFR和tingkat pengungkapan Informasi secara同时发生在nilai perushaan。Kata kunci: IFR;汝perusahaan;relevansi汝来;披露。
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The purpose of this study was to determine how the application of PSAK 16 on productive plants in CV. Budi Bakti Agro was founded in 2000, which is a company engaged in the oil palm plantation sector. CV Budi Bakti Agro has 3 locations of oil palm plantations, namely in Padang Mahondang Village, Sukaramai Village, Batu Anam Village in North Sumatra. CV Budi Bakti Agro in presenting the value of its oil palms in the statement of financial position is at the historucal price and not based on the fair value of the asset. The company presents the statement of financial position as plant fixed assets and there is no separation between mature and immature plantations. This causes the financial statements presented are not relevant in accordance with the qualitative characteristics of the financial statements. After adjusting to the application of PSAK 16, it was determined that the value of the plants produced was Rp. 679,201,740 whose value is the fair value as of December 31, 2016 and the immature plantations amounting to Rp.15,761,010,500 whose value is the fair value as of December 31, 2016.
{"title":"ANALISIS PERLAKUAN AKUNTANSI TANAMAN PRODUKTIF BERDASARKAN PSAK 16 PADA CV. BUDI BAKTI AGRO","authors":"Hamdani Arifulsyah Rangkuti, Fany Meilani, Suci Nurulita","doi":"10.34204/jiafe.v6i1.2015","DOIUrl":"https://doi.org/10.34204/jiafe.v6i1.2015","url":null,"abstract":"The purpose of this study was to determine how the application of PSAK 16 on productive plants in CV. Budi Bakti Agro was founded in 2000, which is a company engaged in the oil palm plantation sector. CV Budi Bakti Agro has 3 locations of oil palm plantations, namely in Padang Mahondang Village, Sukaramai Village, Batu Anam Village in North Sumatra. CV Budi Bakti Agro in presenting the value of its oil palms in the statement of financial position is at the historucal price and not based on the fair value of the asset. The company presents the statement of financial position as plant fixed assets and there is no separation between mature and immature plantations. This causes the financial statements presented are not relevant in accordance with the qualitative characteristics of the financial statements. After adjusting to the application of PSAK 16, it was determined that the value of the plants produced was Rp. 679,201,740 whose value is the fair value as of December 31, 2016 and the immature plantations amounting to Rp.15,761,010,500 whose value is the fair value as of December 31, 2016.","PeriodicalId":358936,"journal":{"name":"JABI (Jurnal Akuntansi Berkelanjutan Indonesia)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133492242","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 : 2020-03-02DOI: 10.32493/JABI.V3I1.Y2020.P1-12
Nofryanti Nofryanti
The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance
{"title":"PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT DAN KINERJA PERUSAHAAN","authors":"Nofryanti Nofryanti","doi":"10.32493/JABI.V3I1.Y2020.P1-12","DOIUrl":"https://doi.org/10.32493/JABI.V3I1.Y2020.P1-12","url":null,"abstract":"The company's activities which were initially only measured by prioritizing profits have now begun to shift to calculating social and environmental problems in their financial statements. The company is asked to be responsible for the environment and social through a non-financial report that is the report of Corporate social responsibility (CSR). The purpose of this study was to analyze the effect of CSR disclosure on company performance and management earnings on company performance. This research is quantitative with secondary data and uses eviews to test the influence between variables. The research sample is 34 companies listed on the Indonesia Stock Exchange that present financial reports and sustainability reports. The results showed that CSR disclosure had no effect on company performance and earnings management had a positive effect on company performance. It can be concluded that CSR disclosed by the company has not been able to improve company performance. CSR disclosure disclosed by the company will not always benefit the company, the high cost of CSR will have an impact on increasing company spending. Companies tend to use earning management patterns to improve their performance Keywords: CSR disclosure; Earning Management; Company Performance","PeriodicalId":358936,"journal":{"name":"JABI (Jurnal Akuntansi Berkelanjutan Indonesia)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124517598","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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