AKUA: Jurnal Akuntansi dan Keuangan

Akuntabilitas Pengelolaan Keuangan Masjid : ISAK 35 di Kecamatan Tanjung Morawa Kabupaten Deli Serdang

Silmi Mursidah — 2023-10-28

This study aims to determine the accountability of the PTPN II Ubudiyah Aulawiyah Mosque, the Al-Ikhlas Mosque, the Shalatul Falah Mosque in Tanjung Morawa District, to find out the application of financial reports to the PTPN II Ubudiyah Aulawiyah Mosque, the Al-Ikhlas Mosque, the Shalatul Falah Mosque in Tanjung Morawa District with ISAK 35, to find out the factors that hinder the accountability of the PTPN II Ubudiyah Aulawiyah Mosque, the Al-Ikhlas Mosque, the Salahul Falah Mosque in Tanjung Morawa District. The method used in this study is a qualitative method with a descriptive approach. The subjects in this study were the chairman and treasurer of the mosque and the objects of this research were the recording and financial reports of the three mosques. Data collection uses primary and secondary data from interviews, observation, and documentation. The results of this study indicate that the administrators of the PTPN II Ubudiyah Aulawiyah mosque, Al-Ikhlas Mosque, and the Shalatul Falah Mosque have recorded and reported well, although they are still simple, only limited to recording the income and expenses of the mosque. The application of ISAK 35 regarding the presentation of financial statements of non-profit oriented entities in this case the mosque has not been implemented at the Ubudiyah Aulawiyah PTPN II mosque, Al-Ikhlas Mosque, Shalatul Falah Mosque. Because the treasurer of the mosque admits that the term is foreign to them. And the obstacles in preparing financial reports based on ISAK 35 faced by the management of the Ubudiyah Aulawiyah PTPN II mosque were the limited time in preparing financial reports, the Al-Ikhlas mosque had problems understanding ISAK 35 due to a lack of outreach to administrators, and the Shalatul Falah mosque was aware of the weakness of human resources in accounting.

Determinasi Nilai Perusahaan ( Studi Kasus Perusahaan Transportasi & Logistik Periode 2018 – 2021)

Vungky Nilamsari — 2023-10-28

Study aims to determine the effect of variables from firm size, leverage, total asset turnover, and digitalisasi affecting on Company Value in Transportation and Logistics sector companies that listed on the Indonesia Stock Exchange for the 2018 to 2021 period. The population in this study includes 44 Transportation and Logistics sector companies listed on the Indonesia Stock Exchange for the 2018 to 2021 period. The sampling technique used purposive sampling method and obtained a sample of 11 selected companies. This study uses secondary data in the form of financial statements that have met the criteria, and data obtained comes from financial statements that can be accessed via the website www.idx.co.id. The analysis tool used is the analysis tool multiple linear regression analysis tested using Statistical Package for the Social Science (SPSS) version 21.0. The results show that has been done leverage and total asset turnover have a significant effect on firm value , while firm size and digitalisasi have a but not significant effect on firm value.

Pengaruh Struktur Modal, Likuiditas dan Kepemilikan Institusional Terhadap Agresivitas Pajak

Windi Anisah — 2023-10-28

This research aims to determine the influence of capital structure, liquidity and institutional ownership on tax aggressiveness. Quantitative research methods with independent variables used in this research are capital structure, liquidity and institutional ownership. Meanwhile, the dependent variable is tax aggressiveness, measured using the effective tax rate (ETR). The data used in this research is secondary data, namely data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period which can be obtained via the website www.idx.co.id. This research uses a purposive sampling method in determining the sample. As many as 19 of the 27 food and beverage sub-sector companies are listed on the Indonesian Stock Exchange. The data analysis method used in this research is multiple correlation analysis and multiple regression analysis. Data processing for this research uses eviews 9. The results of this research show that partially the variables of liquidity and institutional ownership have no effect on tax aggressiveness. Meanwhile, capital structure influences tax aggressiveness. The variables capital structure, liquidity and institutional ownership simultaneously influence tax aggressiveness.

Pengaruh Capital Intensity, Profitabilitas dan Corporate Social Responsibility Terhadap Agresivitas Pajak

Ragita Dwi Cahya — 2023-10-28

This study aims to test and prove the effect of capital intensity, profitability and corporate social responsibility on property and real rstate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The type of research used in this study is quantitative. The data used is secondary data in the form of an annual report. The sampling technique used is the purposive sampling method. The population in this study is property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, totaling 87 companies. The sample used in this study was 11 companies with 5 years of research, the total data of this study was 55 companies. Hypothesis testing in this study used regression analysis of panel data using E-views 9 software. The results of the study simultaneously show that the variables of capital intensity, profitability and corporate social responsibility have an influence on tax aggressiveness. And the results of the study partially show that the capital intensity variable and the corporate social responsibility variable affect tax aggressiveness, while the profitability variable does not affect tax aggressiveness.

Pengaruh Capital Intensity, Inventory Intensity, dan Leverage terhadap Tax Avoidance

Norma Lutfita Sari — 2023-10-28

This study aims to determine the effect of capital intensity, inventory intensity, and leverage on tax avoidance in LQ45 index companies for the 2017-2021 period. The type of research used in this research is associative quantitative. Data collection techniques use secondary data in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) and the websites of each company. The method of analysis technique used in this study is descriptive analysis and uses multiple linear regression. The data that has been collected is processed with the help of E-views software version 10. The research was conducted on LQ45 index companies. The sample selection technique used purposive sampling, which was used as a sample of 17 companies with observations for 5 years 2017-2021 with a total sample data obtained of 85 sample data. The results of this study indicate that partially capital intensity has an effect on tax avoidance, while inventory intensity has no effect on tax avoidance, and leverage has no effect on tax avoidance. Simultaneously capital intensity, inventory intensity and leverage affect tax avoidance.

Pengaruh Pertumbuhan Penjualan, Financial Distress dan Ukuran Perusahaan Terhadap Penghindaran Pajak

Damayanti Damayanti — 2023-10-28

This study aims to determine the effect of Sales Growth, Financial Distress, and Company Size on Tax Avoidance. The type of research used in this study is a type of associative quantitative research. Data collection techniques use secondary data in the form of financial reports that have been published through the Indonesia Stock Exchange (IDX). The collected data was processed using the Eviews program version 9. The population used in this study were LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 18 companies for 5 years with a total sample data obtained of 90 sample data. The data analysis method used in this research is descriptive analysis and multiple linear regression. The results showed that partially the variable sales growth, financial distress and company size had an effect on Tax Avoidance. While simultaneously the variable sales growth, financial distress and firm size together influence the expected Tax Avoidance.

Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage, dan Growth Terhadap Nilai Perusahaan

Aviyanti Winata — 2023-10-28

Every company has a value that becomes an attraction for investors. Firm value is a benchmark for an investor to invest in the company. In addition to investors, the company's value can also be an attraction for the public to place their trust in the company. The more the company value increases, the more trust it will increase and will make it easier for the company to achieve its targets. The data used in this research are Corporate Social Responsibility, Profitability, Leverage, Growth and company value. The data collection technique was carried out using the documentation method. This method is carried out by recording or collecting data on companies included in the banking group during the 2018-2021 period, where this data is obtained from annual reports and those published by the Indonesian Stock Exchange (BEI) which can be accessed via each company's website. This sampling technique uses purposive sampling consisting of a sample of 46 banking companies listed on the IDX in 2018-2021. Data analysis using multiple linear regression. The results of research with 184 observations show that the Corporate Social Responsibility and Profitability variables have no effect on Company Value. Meanwhile, Leverage has a negative effect on Firm Value and Growth has a positive effect on Firm Value.

Pengaruh Pertumbuhan Penjualan, Intensitas Aset Tetap, dan Risiko Perusahaan Terhadap Penghindaran Pajak

Winda Rizkia — 2023-10-28

This research aims to determine the effect of Sales Growth, Fixed Asset Intensity, and Corporate Risk on Tax Avoidance. This type of research is quantitative research with secondary data sources. The population in this research is Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange in 2017-2021. The sample selection method used was the Purposive Sampling method so that the samples obtained using this method were 22 out of 98 companies. In this research, descriptive statistical analysis techniques were used, panel data regression model testing, classical assumption testing, and processing program. The results of the research showed that the results of the simultaneous significant test or F test on the variabel Sales Growth, Fixed Asset Intensity, and Corporate Risk have a simultaneous or joint effect on Tax Avoidance. Then, the results of the partial significant test ot t test on the Sales Growth variable have no partial effect on Tax Avoidance. Meanwhile, The Fixed Asset Intensity variable has a partially positive effect on Tax Avoidance and the Corporate Risk variable has a partialyy negative effect on Tax Avoidance.