Pub Date : 2024-07-08DOI: 10.47491/landjournal.v5i2.3563
Dikdik Maulana
Pajak merupakan sumber dana sebuah negara dalam membangun negara dan pengeluaran operasional, pajak merupakan kewajiban individu dan badan usaha, banyak dari Perusahaan di Indonesia berusaha untuk menghindari pemungutan pajak dengan tidak melanggar regulasi aturan perpajakan di Indonesia. Penelitian ini menganalisis apakah sales growth dan transfer pricing dapat berpengaruh terhadap tax avoidance. Penelitian ini menggunakan sample dari Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020 – 2022. Metode analisis yang digunakan oleh penulis adalah metode analisis statistik deskriptif dan regresi linear berganda dengan melakukan pengujian secara parsial (Uji T) melalui program aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa secara parsial, menunjukkan bahwa sales growth (X1) berpengaruh positif terhadap penghindaran pajak dan (X2) transfer pricing berpengaruh positif terhadap tax avoidence (Y).
{"title":"Pengaruh Sales Growth dan Transfer Pricing terhadap Tax Avoidence","authors":"Dikdik Maulana","doi":"10.47491/landjournal.v5i2.3563","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3563","url":null,"abstract":"Pajak merupakan sumber dana sebuah negara dalam membangun negara dan pengeluaran operasional, pajak merupakan kewajiban individu dan badan usaha, banyak dari Perusahaan di Indonesia berusaha untuk menghindari pemungutan pajak dengan tidak melanggar regulasi aturan perpajakan di Indonesia. Penelitian ini menganalisis apakah sales growth dan transfer pricing dapat berpengaruh terhadap tax avoidance. Penelitian ini menggunakan sample dari Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020 – 2022. Metode analisis yang digunakan oleh penulis adalah metode analisis statistik deskriptif dan regresi linear berganda dengan melakukan pengujian secara parsial (Uji T) melalui program aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa secara parsial, menunjukkan bahwa sales growth (X1) berpengaruh positif terhadap penghindaran pajak dan (X2) transfer pricing berpengaruh positif terhadap tax avoidence (Y).","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 701","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669398","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3633
Marismiati Marismiati, Silki Yulianti Woman
Tax regulations in Indonesia will experience many changes over time and changing times. Starting April 1, 2022, Indonesia has set the Value Added Tax (VAT) rate, which was previously 10%, to increase to 11%. One example of the the transaction that falls under Value Added Tax (VAT) is the sale of automobiles. This final project report aims to find out how the increase in VAT affects the purchasing power of cars at Auto2000 Bandung Pasteur. The employed research approach is quantitative, utilizing primary data collection which was obtained by distributing questionnaires to 91 consumers who bought cars at Auto2000 Pasteur Bandung in the period April 1 2022 – April 30 2023, and processed using the SPSS application with the Validation Assessment, Reliability Assessment, Normality Assessment, Spearman Rank Correlation Assessment, Simple Linear Regression Analysis, Coefficient of Determination Assessment, and Hypothesis Testing (t-test) were conducted. The findings indicated that 11% VAT increase had no effect on car purchasing power at Auto2000 Pasteur Bandung with a percentage of 0.5%.
{"title":"Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) 11% Terhadap Daya Beli Mobil Pada Auto2000 Pasteur Bandung","authors":"Marismiati Marismiati, Silki Yulianti Woman","doi":"10.47491/landjournal.v5i2.3633","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3633","url":null,"abstract":"Tax regulations in Indonesia will experience many changes over time and changing times. Starting April 1, 2022, Indonesia has set the Value Added Tax (VAT) rate, which was previously 10%, to increase to 11%. One example of the the transaction that falls under Value Added Tax (VAT) is the sale of automobiles. This final project report aims to find out how the increase in VAT affects the purchasing power of cars at Auto2000 Bandung Pasteur. The employed research approach is quantitative, utilizing primary data collection which was obtained by distributing questionnaires to 91 consumers who bought cars at Auto2000 Pasteur Bandung in the period April 1 2022 – April 30 2023, and processed using the SPSS application with the Validation Assessment, Reliability Assessment, Normality Assessment, Spearman Rank Correlation Assessment, Simple Linear Regression Analysis, Coefficient of Determination Assessment, and Hypothesis Testing (t-test) were conducted. The findings indicated that 11% VAT increase had no effect on car purchasing power at Auto2000 Pasteur Bandung with a percentage of 0.5%.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"105 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667290","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3617
Jaka Maulana, Dinka Mutiafany Susanto
Kasus kecurangan pembuatan laporan keuangan tidak bisa di hindarkan. Banyak skandal akuntansi yang menunjukkan praktik penipuan untuk memanipulasi data keuangan terlebihnya dalam akun pendapatan di mana yang seharusnya belum bisa diakui tetapi sudah diakui, padahal harus sesuai dengan standar yang berlaku seperti PSAK. Jika pengakuan pendapatan yang tidak tepat, laporan laba rugi tidak akan mencerminkan kondisi keuangan yang sebenarnya, sehingga mengurangi kepercayaan dan validitas laporan keuangan tersebut. Dengan adanya PSAK 72 yang baru diterapkan, penelitian ini bertujuan ingin melihat apakah pengakuan pendapatan atas standar ini dapat mempengaruhi kualitas laba perusahaan. Dalam penelitian ini, hasil penelitian diharapkan dapat menjadi kriteria tambahan untuk penelitian serupa tentang pengaruh pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba di perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Data yang diolah berasal dari 39 sampel Laporan Keuangan di BEI dan diolah dengan menggunakan IBM SPSS Statistic 25 dengan Uji Normalitas, Uji Product Moment, Uji Regresi Linear Sederhana, Analisis Regresi Linear Berganda, Analisis Koefisien Determinasi dan Uji t. Temuan utama menunjukkan bahwa hasil uji t yang diolah IBM SPSS Statistics 25 mendedikasikan adanya pengaruh negatif antara pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba perusahaan
财务报表中的舞弊案件无法避免。许多会计丑闻都显示出篡改财务数据的欺诈行为，特别是在收入账目中，本不应该确认的收入却被确认了，尽管它必须符合 PSAK 等适用标准。如果收入确认不当，损益表将无法反映实际财务状况，从而降低财务报表的可信度和有效性。随着 PSAK 72 的新实施，本研究旨在了解该准则的收入确认是否会影响公司收益的质量。本研究的结果有望成为印尼证券交易所（IDX）上市公司基于 PSAK 72 的收入确认对盈利质量影响的类似研究的额外标准。所处理的数据来自 IDX 的 39 个财务报表样本，并使用 IBM SPSS 统计 25 进行了正态性检验、乘积矩检验、简单线性回归检验、多元线性回归分析、决定系数分析和 t 检验。
{"title":"Pengaruh Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI)","authors":"Jaka Maulana, Dinka Mutiafany Susanto","doi":"10.47491/landjournal.v5i2.3617","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3617","url":null,"abstract":"Kasus kecurangan pembuatan laporan keuangan tidak bisa di hindarkan. Banyak skandal akuntansi yang menunjukkan praktik penipuan untuk memanipulasi data keuangan terlebihnya dalam akun pendapatan di mana yang seharusnya belum bisa diakui tetapi sudah diakui, padahal harus sesuai dengan standar yang berlaku seperti PSAK. Jika pengakuan pendapatan yang tidak tepat, laporan laba rugi tidak akan mencerminkan kondisi keuangan yang sebenarnya, sehingga mengurangi kepercayaan dan validitas laporan keuangan tersebut. Dengan adanya PSAK 72 yang baru diterapkan, penelitian ini bertujuan ingin melihat apakah pengakuan pendapatan atas standar ini dapat mempengaruhi kualitas laba perusahaan. Dalam penelitian ini, hasil penelitian diharapkan dapat menjadi kriteria tambahan untuk penelitian serupa tentang pengaruh pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba di perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Data yang diolah berasal dari 39 sampel Laporan Keuangan di BEI dan diolah dengan menggunakan IBM SPSS Statistic 25 dengan Uji Normalitas, Uji Product Moment, Uji Regresi Linear Sederhana, Analisis Regresi Linear Berganda, Analisis Koefisien Determinasi dan Uji t. Temuan utama menunjukkan bahwa hasil uji t yang diolah IBM SPSS Statistics 25 mendedikasikan adanya pengaruh negatif antara pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba perusahaan","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 1110","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669010","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3631
Cahyat Rohyana, Defitria Dentisa Ramadhanti
APBD in the form of capital expenditure allocation requires good management in order to obtain effective and efficient results. Therefore, good financial performance is needed, which is measured using financial analysis tools in the form of ratios. The ratios used in the analysis of government financial performance are efficiency ratios and PAD effectiveness ratios. This research was conducted with the aim of knowing the effect of the efficiency ratio and the effectiveness ratio of PAD on the allocation of capital expenditure in districts/cities in West Java. This study uses a quantitative research type where the data used is secondary data in the form of financial reports by taking the 2018-2022 budget realization report. The samples used in this study amounted to 42 samples. The analytical tools used in this study are Data Normality Test, Product Moment Correlation Analysis, Multiple Correlation, Multiple Regression Analysis, Partial Test (t test) and Simultaneous Test (f test), Coefficient of Determination. The results of the study partially show that there is no effect of the efficiency ratio on capital expenditure in regencies/cities in West Java. Partially there is no effect of the effectiveness ratio on capital expenditure in districts/cities in West Java. The results of the study simultaneously show that there is no effect of the efficiency and effectiveness ratio of PAD on capital expenditure in regencies/cities in West Java.
资本支出分配形式的 APBD 需要良好的管理，以获得有效和高效的结果。因此，需要有良好的财务业绩，而财务业绩是通过比率形式的财务分析工具来衡量的。用于分析政府财务绩效的比率是效率比率和 PAD 效果比率。本研究旨在了解 PAD 的效率比率和效果比率对西爪哇各区/市资本支出分配的影响。本研究采用定量研究类型，使用的数据是通过 2018-2022 年预算实现报告以财务报告形式提供的二手数据。本研究使用的样本达 42 个。本研究使用的分析工具有数据正态性检验、乘积矩相关分析、多重相关分析、多元回归分析、部分检验（t 检验）和同步检验（f 检验）、决定系数。研究结果部分表明，效率比率对西爪哇各县/市的资本支出没有影响。部分研究结果表明，效率比率对西爪哇各县/市的资本支出没有影响。研究结果同时表明，PAD 的效率和效益比率对西爪哇各县/市的资本支出没有影响。
{"title":"Pengaruh Rasio Efisiensi dan Rasio Efektifitas PAD Terhadap Belanja Modal Pada Kabupaten/Kota di Jawa Barat","authors":"Cahyat Rohyana, Defitria Dentisa Ramadhanti","doi":"10.47491/landjournal.v5i2.3631","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3631","url":null,"abstract":"APBD in the form of capital expenditure allocation requires good management in order to obtain effective and efficient results. Therefore, good financial performance is needed, which is measured using financial analysis tools in the form of ratios. The ratios used in the analysis of government financial performance are efficiency ratios and PAD effectiveness ratios. This research was conducted with the aim of knowing the effect of the efficiency ratio and the effectiveness ratio of PAD on the allocation of capital expenditure in districts/cities in West Java. This study uses a quantitative research type where the data used is secondary data in the form of financial reports by taking the 2018-2022 budget realization report. The samples used in this study amounted to 42 samples. The analytical tools used in this study are Data Normality Test, Product Moment Correlation Analysis, Multiple Correlation, Multiple Regression Analysis, Partial Test (t test) and Simultaneous Test (f test), Coefficient of Determination. The results of the study partially show that there is no effect of the efficiency ratio on capital expenditure in regencies/cities in West Java. Partially there is no effect of the effectiveness ratio on capital expenditure in districts/cities in West Java. The results of the study simultaneously show that there is no effect of the efficiency and effectiveness ratio of PAD on capital expenditure in regencies/cities in West Java.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 454","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669313","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3549
H. Novitasari, S. Syarifuddin, Aini Indrijawati
This study aims to examine and analyze the effect of the ease of using Enterprise Resource Planning (ERP) based on System Application and Product (SAP) on employee performance with employees integrity as a moderating variable. The population in this research is all employees who use ERP-SAP at PT ASDP Indonesia Ferry (Persero) Region III and Region IV. This research uses a non-probability sampling method with saturation sampling (census) selection technique. Data was collected using a questionnaire to 108 employees and analyzed using Structural Equation Modeling (SEM) and Moderate Regression Analysis (MRA) using Amos 24. The results of this study indicate that ease of use of ERP-SAP has a positive and significant effect on employee performance. Employee integrity has a positive and significant effect on employee performance directly but is unable to moderate the influence of ease of use of ERP-SAP on employee performance.The conclusion obtained is that employees perceptions of the ease of use of the system have an influence on increasing their performance and humans (individuals) are unable to intervene the system to increase their performance. Goal Setting Theory is only able to explain the effect between integrity on increasing employees performance directly
{"title":"Pengaruh Kemudahan Penggunaan ERP-SAP Terhadap Kinerja Karyawan Dengan Integritas Karyawan Sebagai Variabel Moderasi","authors":"H. Novitasari, S. Syarifuddin, Aini Indrijawati","doi":"10.47491/landjournal.v5i2.3549","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3549","url":null,"abstract":"This study aims to examine and analyze the effect of the ease of using Enterprise Resource Planning (ERP) based on System Application and Product (SAP) on employee performance with employees integrity as a moderating variable. The population in this research is all employees who use ERP-SAP at PT ASDP Indonesia Ferry (Persero) Region III and Region IV. This research uses a non-probability sampling method with saturation sampling (census) selection technique. Data was collected using a questionnaire to 108 employees and analyzed using Structural Equation Modeling (SEM) and Moderate Regression Analysis (MRA) using Amos 24. The results of this study indicate that ease of use of ERP-SAP has a positive and significant effect on employee performance. Employee integrity has a positive and significant effect on employee performance directly but is unable to moderate the influence of ease of use of ERP-SAP on employee performance.The conclusion obtained is that employees perceptions of the ease of use of the system have an influence on increasing their performance and humans (individuals) are unable to intervene the system to increase their performance. Goal Setting Theory is only able to explain the effect between integrity on increasing employees performance directly","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" October","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669891","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3618
Rukmi Juwita, Adinda Cyfra Abigail Simorangkir
Bursa Efek Indonesia (BEI) adalah pihak yang menyelenggarakan dan menyediakan sistem juga sarana untuk mempertemukan penawaran jual-beli efek pihak-pihak lain dengan tujuan mempertahankan efek diantara mereka. Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan to Deposit Ratio (LDR). Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan. Populasi yang tersedia sebanyak 43 perusahaan perbankan konvensional yang terdaftar di BEI dan sampel yang digunakan hanya 28 perusahaan perbankan konvensional selama 3 tahun terakhir dengan menggunakan metode purposive sampling. Hipotesis yang ditetapkan dengan menggunkaan uji dua pihak, dengan teknik analisis yang digunakan adalah statistic deskriptif, product moment, korelasi berganda, koefisien determinasi, regresi berganda, uji t, uji F. Hasil penelitian menunjukkan secara parsial BOPO tidak berpengaruh signifikan terhadap LDR sedangkan CAR berpengaruh signifikan terhadap LDR. Secara simultan BOPO dan CAR berpengaruh signifikan terhadap LDR.
{"title":"Analisis Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan To Deposit Ratio (LDR) pada Perbankan Konvensional yang Go -Public di Bursa Efek Indonesia (BEI)","authors":"Rukmi Juwita, Adinda Cyfra Abigail Simorangkir","doi":"10.47491/landjournal.v5i2.3618","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3618","url":null,"abstract":"Bursa Efek Indonesia (BEI) adalah pihak yang menyelenggarakan dan menyediakan sistem juga sarana untuk mempertemukan penawaran jual-beli efek pihak-pihak lain dengan tujuan mempertahankan efek diantara mereka. Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan to Deposit Ratio (LDR). Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan. Populasi yang tersedia sebanyak 43 perusahaan perbankan konvensional yang terdaftar di BEI dan sampel yang digunakan hanya 28 perusahaan perbankan konvensional selama 3 tahun terakhir dengan menggunakan metode purposive sampling. Hipotesis yang ditetapkan dengan menggunkaan uji dua pihak, dengan teknik analisis yang digunakan adalah statistic deskriptif, product moment, korelasi berganda, koefisien determinasi, regresi berganda, uji t, uji F. Hasil penelitian menunjukkan secara parsial BOPO tidak berpengaruh signifikan terhadap LDR sedangkan CAR berpengaruh signifikan terhadap LDR. Secara simultan BOPO dan CAR berpengaruh signifikan terhadap LDR.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"114 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667878","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 : 2024-07-08DOI: 10.47491/landjournal.v5i2.3640
M. R. Satria, Aghnia Nur Mayasari
Internal Audit is a series of processes and technical personnel within a company that confirms the accuracy of financial information and activity procedures according to regulations. The purpose of this study was to determine internal audit control and sales control and to determine the effect of internal audit on internal sales control in the regional public company PT X, Bandung City. Internal audit also provides very objective information regarding the accuracy of sales data which will become the basis for management decision making. Sampling using purposive sampling. Collecting data using literature study, questionnaires. For data analysis techniques using validity test, reliability test, data normality test, Spearman rank correlation analysis. Simple linear regression analysis, Determination Coefficient Test, t test. The results showed that internal audit had a significant effect on internal control of sales at the public company in the PT X area, Bandung City.
内部审计是公司内部的一系列流程和技术人员，根据规定确认财务信息和活动程序的准确性。本研究的目的是确定内部审计控制和销售控制，并确定内部审计对万隆市 PT X 区域上市公司内部销售控制的影响。内部审计还提供了有关销售数据准确性的非常客观的信息，这些信息将成为管理决策的基础。采用目的性抽样。通过文献研究和问卷调查收集数据。使用有效性测试、可靠性测试、数据正态性测试、斯皮尔曼等级相关分析等技术进行数据分析。简单线性回归分析、确定系数测试、t 测试。结果表明，内部审计对万隆市 PT X 区上市公司的销售内部控制有显著影响。
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Pub Date : 2024-07-08DOI: 10.47491/landjournal.v5i2.3653
Diana Maryana, Fitri Rachmawati
Sales are activities carried out by sellers in selling goods and services with the dream of getting profits from these transactions and sales can be interpreted as transferring or transferring ownership rights to goods or services from the seller to the buyer. Return on Assets (ROA) is the result of return on assets which is a ratio that shows how much the contribution of assets is in creating net income. The purpose of this study was to determine the effect of sales on return on assets at PT.Kertas Padalarang (Security Paper Mill). So in this study the research method used is a quantitative method using the formulation of associative problems. The data used is primary data. While the analysis technique used is product moment correlation test, simple regression analysis, analysis of the coefficient of determination, t test. Based on the results of the analysis of sales data on return on assets, it can be concluded that there is a significant influence indicated by a significant alpha number of 0.010 <0.05.
销售是卖方销售商品和服务的活动，其目的是从这些交易中获取利润，销售可以解释为将商品或服务的所有权从卖方转移或转让给买方。资产收益率（ROA）是资产回报率的结果，它是一个比率，显示资产在创造净收入方面的贡献程度。本研究的目的是确定销售对 PT.Kertas Padalarang（安全造纸厂）资产回报率的影响。因此，本研究采用的研究方法是定量方法，使用的是关联问题的表述。使用的数据是原始数据。使用的分析技术包括乘积矩相关检验、简单回归分析、判定系数分析和 t 检验。根据销售数据对资产收益率的分析结果，可以得出结论：0.010<0.05 的显著α数表明存在显著影响。
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Pub Date : 2024-07-08DOI: 10.47491/landjournal.v5i2.3628
Widia Rahma Warnika Widia, Endang Sri Utami
Penelitian ini dilakukan untuk mengeksplorasi dampak book tax differences, serta tingkat hutang terhadap persistensi laba. Populasi yang diteliti meliputi perusahaan di sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019 – 2023, dengan metode penelitian kuantitatif. Prosedur sampel yang digunakan menggunakan metode purposive sampling yang menghasilkan 17 perusahaan sebagai sampel dengan total data yang diambil selama lima tahun sebanyak 85 data terkumpul. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda dengan menggunakan SPSS 26 untuk menganalisis pola yang muncul. Dari hasil analisis yang telah dilakukan, didapati bahwa terdapat pengaruh book tax differences terhadap persistensi laba. Sebaliknya, tidak terdapat pengaruh antara tingkat hutang dengan persistensi laba dalam penelitian ini.
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Pub Date : 2024-07-08DOI: 10.47491/landjournal.v5i2.3639
A. Fatmawati, Nurul Hidayah
Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.
综合报告中所载的PT Pegadaian公司在2015年、2016年和2018年相邻时期发生的欺诈案件表明，该公司的欺诈预防系统薄弱。本最终项目报告旨在了解 PT Pegadaian 地区办事处 X Bandung 如何实施举报制度、预防欺诈的努力以及实施举报制度在预防欺诈方面的效果。研究人员采用了一种定量研究方法，即目的性抽样，样本数量为 68 名员工。数据收集技术采用的是李克特量表问卷和文献研究。数据分析技术包括有效性检验、可靠性检验、数据正态性检验、相关性检验、简单线性回归检验、t 检验和判定系数检验。结果表明，举报系统的应用能够影响 PT Pegadaian 地区办事处 X Bandung 防范欺诈行为，计算结果为 tcount> ttable 或 4.902> 1.67591，确定系数为 32.5%。
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