Form Of Statements Research Articles

Effect Of Earnings Management, Leverage, And CSR On Tax Avoidance With GCG As Moderating Variable

This study aims to test and analyze the effect of Earning management, leverage, and CSR on Tax avoidance with moderated by independent commissioners for GCG. Property and real estate companies are the population used in this study, where the processed companies are companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Quantitative approach is used in research”using secondary data in the form of financial statements”for 2018-2022. The purposive sampling method is one of the methods used for research, from this method researchers get 15 real estate companies as research samples. This study uses partial least squares (PLS) and SmartPLS 3. The results of this study indicate that earnings management and leverage have no significant impact on tax avoidance. GCG is unable to moderate Earning Management, Leverage, and CSR on Tax Avoidance because the P-Values are less than 0.5%. While Corporate Social Responsibility has a significant effect on Tax Avoidance because the P-Values are greater than 0.5%. The results of this study can be good input to the government or companies in the best possible taxation practices, so that practices that utilize tax avoidance can be used.

Pengaruh Kebijakan Hutang Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia

This study aims to examine the effect of debt and profitability policies on company value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The sampling technique uses the purposive sampling method. The total research sample is 81 companies with 3 years of research. This research is a quantitative research. The type of data carried out in this study is secondary data, which is in the form of financial statements and annual reports of food and beverage companies. The analysis method used is multiple linear regression using SPSS version 26 software. Data testing was carried out using descriptive statistical analysis, classical assumption test, multiple regression analysis test, determination coefficient and t-test. Meanwhile, profitability has a significant effect on the company's value

PENGARUH KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM

This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from each company that has become a research sample. The results of this study show that the Dividend Policy partially affects Stock Return and Tax Planning has no effect on Stock Return. Meanwhile, at the same time, Dividend Policy and Tax Planning have an effect on Stock Returns. The contribution of the research to the variables of Dividend Policy and Tax Planning on Stock Returns is 30%, while the remaining 70% is explained by other variables outside the research model. Keywords: Dividend Policy; tax planning; Return on Stock

PENGARUH ARUS KAS INVESTASI, INVENTORY TURN OVER, DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2017 – 2021

This study aims to determine the effect both simultaneously and partially between Investment Cash Flow, Inventory Turnover, and accounting profit on stock returns of Food and Beverage companies. This research was conducted at Food and Beverage companies in the period 2017-2021. The data used in this study is secondary data in the form of financial statements and information on company stock prices. Research data obtained from www.idx.co.id. The sampling technique used is purpose sampling, which is based on certain criteria so that 15 companies are obtained as research samples. The analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously Investment Cash Flow, Inventory Turnover, and accounting profit affect stock returns. Partially, Investment Cash Flow, Inventory Turnover, and accounting profit affect stock returns. The higher the Investment Cash Flow, Inventory Turnover, and accounting profit, the higher the return received by investors. Conversely, the smaller the Investment Cash Flow, Inventory Turnover, and accounting profit, the smaller the return that investors will receive.

Analisis Penerapan ISAK No.35 Laporan Keuangan Entitas Non Laba Pada Masjid Agung Surakarta

The purpose of this study is to find out the form of financial statements and to find out the implementation of ISAK No.35 in the Financial Statements at the Great Mosque of Surakarta. The method used is descriptive qualitative data analysis. The data source uses primary and secondary data collected by researchers using interview, observation and documentation techniques. The researcher conducts data analysis by collecting data, reduce, presenting with the final stage of drawing conclusions. The results of the study show that the financial records of the Great Mosque of Surakarta are known to have a surplus and cash deficit every month. Analysis of the implementation of ISAK No.35 for the preparation of mosque financial statements was not found in the presentation standards carried out in 2023. At the end of the research to prepare the financial statements of the Great Mosque of Surakarta through the implementation of ISAK No.35, a more structured and detailed financial report was made for the entire mosque's finances, not only in terms of cash income and expenditure in the research.

The Influence of Human Resource Competencies on The Quality of Financial Statements: Lessons from Indonesia

The increasing demand for good governance has encouraged the government to implement public accountability. One form of accountability in governance is to realize the accountability and transparency of government financial management, through the submission of accountability reports in the form of financial statements. The Navy Headquarters Work Unit is also tasked with preparing accountable and transparent financial reports. Empirical facts show that there are still several problems in realizing the quality of the financial statements (LK) of the Headquarters Satker, especially those caused by the competence of human resources (HR). This study aims to determine the effect of Human Resources competence on the quality of the Headquarters Satker financial statements. The population in this study were personnel serving in the Navy Finance Service (Diskual). The research method used is quantitative with a survey design. The results of this study found that: 1) Human Resource Competence has a positive and significant effect on the quality of Financial Statements. The limitations of this study are put forward as a reference for further research to produce better research. Some of these limitations are the uneven diversity/variation of age, length of service and work experience of respondents (across generations) and data collection carried out at a certain time, so that variations in perception are uneven and cannot be seen continuously.

Evaluasi Laporan Kinerja Keuangan PT Antam Tbk Menggunakan Analisis Trend pada Periode 2020-2023

Trend analysis is an analysis that compares more than 2 periods of financial statements. PT Antam Tbk is one of the largest mining companies in Indonesia. The purpose of this study was to determine the results of the evaluation of the financial performance report of PT Antam Tbk using trend analysis in the period 2020 to 2023. The research method used is quantitative descriptive method, which involves processing the company's financial data that is already available in the form of financial statements. This study uses secondary data in collecting information. The results of this study concluded that PT Antam Tbk succeeded in increasing the value of assets and equity, and decreasing the value of liabilities. As for the income statement, the company managed to increase profit after income tax by 167.7% from the period 2020 to 2023.

Requirements for Auditor Reporting on the Single European Format of Financial Statements

Requirements for Auditor Reporting on the Single European Format of Financial Statements

Pengaruh Profitabilitas dan Leverage Terhadap Perataan Laba Dengan Pertumbuhan Perusahaan Sebagai Variabel Pemoderasi (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Index Kompas100)

This study aims to determine the relationship between variables that are suspected to be factors of income smoothing, namely profitability and leverage on income smoothing and to determine whether company growth can strengthen the relationship between profitability and leverage on income smoothing. Research using a quantitative approach with secondary data in the form of financial statements. Using purposive sampling technique, with the criteria that manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023 and included in the kompas100 index, 16 companies with 48 samples were obtained. The analysis technique used is multiple linear regression and Moderated Regression Analysis (MRA), with the help of SPSS 26. This study found that profitability has a significant positive effect on income smoothing, while leverage has no effect on income smoothing, company growth is able to strengthen the relationship between profitability and leverage on income smoothing.

FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN

This study was conducted with the aim of obtaining empirical evidence regarding the effect of liquidity, firm size, asset growth, managerial ownership, independent commissioners, and earnings management on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange in 2017 to 2020. Using the purposive method sampling so that the sample used is 40 manufacturing companies that have been selected and the data used for four years is 160 data. This study uses secondary data in the form of financial statements that are processed with Eviews 12 software. The results of this study indicate that liquidity, business size, managerial ownership, and independent commissioners have no negative effect on financial performance, while asset growth has a positive effect on financial performance and earnings management. does not have a positive effect on financial performance.

Pengaruh Return On Asset,Total Aset, dan Debt To Asset Ratio Terhadap Harga Saham pada Sektor Perbankan yang Terdaftar di BEI Tahun 2020-2022

Mohamad Yunus, 2024. "The Influence of Profitability, Firm Size, and Leverage on Firm Value in Banking Sector Companies Listed on the IDX during 2020-2022" Bachelor’s Degre Proogram in Management, Faculty of Economics, Universitas Negeri Gorontalo. The Principal Supervisor is Dr. Hais Dama, SE, M.Si., and the Co-supervisor is Idham Masri Ishak, SE, M.Si. This research aimed to determine the influence of Profitability (ROA), Firm Size (Total Asset), and Leverage (DAR) on Firm Value (Share Price) in banking companies listed on the IDX during 2020-2022. The samples were 45 banking companies, in which the data used in this research was secondary data in the form of financial statements that banking companies had published on the Indonesia Stock Exchange (BEI). The research employed Multiple Linier Regression Analysis and Descriptive Statistics Analysis using SPSS 26 aplication data analysis. The research findings indicated that partially, Profitability (ROA) did not influence Firm Value(Share Price), Firm Size (Total Asset) influenced Firm Value (Share Price) Positively, and Leverage (DAR) influenced Firm Value (Share Price) negatively

IMPROVEMENT OF ACCOUNTING ACCORDING TO NATIONAL STANDARDS AND METHODS OF INTERNAL CONTROL WITH THE PURPOSE OF COMPILING RELIABLE FINANCIAL REPORTING OF SMALL ENTERPRISES AND PREVENTING BANKRUPTCY

Purpose. The purpose of the research, the results of which are presented in this article, is to improve accounting according to national standards and internal control methods in order to prepare reliable financial reporting of small enterprises and prevent their bankruptcy. Method. During the performance of the work, general scientific methods (induction, deduction, abstraction, analysis, synthesis, modeling, analogy) and special research methods (inventory, observation, survey, verification of documents for form, essence and content, arithmetic verification, counter-verification, financial analysis). The results. The work improved the method of conducting internal control of the preparation of financial statements of a small enterprise, which includes an internal control test, a general plan for conducting internal control, an internal control program, and working documents of the internal controller. Forms of information on the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise are also proposed, which are developed on the basis of accounting registers, namely information 1 m, 2 m, 3 m, 4 m and 5 m. Scientific novelty. Forms of documents on the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise have been developed. The method of conducting internal control of the preparation of financial statements of a small enterprise has been improved. Practical significance. The proposed method of conducting internal control of the preparation of financial statements of a small enterprise will make it possible to cover all aspects of accounting according to national standards, will allow timely detection of violations in the accounting policy and prevent bankruptcy of the enterprise. The use of the proposed document templates for the formation of assets and liabilities of the Balance Sheet and the Report on the financial results of a small enterprise will help to reduce the time for data processing and the formation of financial statements, minimize the duration of accounting document preparation, and also prevent errors in the document flow and timely diagnose the probability of bankruptcy, which in turn will increase efficiency further activities of the enterprise.

THE EFFECT OF PROFITABILITY AND LEVERAGE ON THE TIMELINESS OF FINANCIAL REPORTING

Punctuality is an important trait that shows the ability of the organization to compile and present financial statements according to the grace period, because information in financial reporting that is in accordance with the deadline is more useful for stock investors when making investment decisions. The purpose of this study is to evaluate how profitability and leverage affect the timeliness of financial statements. In this study, profitability is assessed through return on assets (ROA) and leverage is analyzed using debt to equity ratio (DER). This type of study is a quantitative set that utilizes secondary information in the form of financial statements per year from the company obtained through the www.idx.co.id site. Participants in this study are property and real estate sub-sector business entities listed on the Indonesia Stock Exchange for the period 2020-2022. The respondents of this study were 69 organizations that met 4 respondent requirements using purposive sampling techniques. The test was carried out through the use of logistic regression analysis with SPSS software version 18. The partial presumptive test output shows that profitability and leverage have a significant positive impact on the timeliness of financial statements. The findings of the coefficient of determination test explain that the percentage of the influence of profitability and leverage for the timeliness of financial statements is 10.2% and the remaining 89.8% is impacted by other independent elements that have not been studied in this study

Pengaruh Corporate Social Responsibility, Kepemilikan Manajerial, Dan Capital Intensity Terhadap Tax Avoidance

This study aims to obtain empirical evidence of the effect of corporate social responsibility, managerial ownership and capital intensity on tax avoidance. This type of research uses a quantitative approach. The data used is secondary data in the form of financial statements. The population in this study are manufacturing companies, especially the primary consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2021. The samples used in this study amounted to 12 manufacturing companies with a 5-year observation period in the 2017-2021 period and the number of financial reports sampled in this study amounted to 60. The results of the research conducted show that corporate social responsibility, managerial ownership, and capital intensity have an effect on tax avoidance, corporate social responsibility has no effect on tax avoidance, managerial ownership has a negative effect on tax avoidance and capital intensity has no effect on tax avoidance.

Pengaruh Firm Growth dan Total Asset Turnover terhadap Kinerja Keuangan

This research aims to determine the effect of sales growth, asset growth, and total asset turnover on financial performance. The research uses secondary data in the form of financial statements that can be seen on the Indonesia Stock Exchange (IDX) website. The population in this research is manufacturing companies listed on the IDX in 2021 - 2022. This research used purposive sampling techniques to produce a sample of 96 companies. The method used in this research is quantitative method. This research used descriptive statistical analysis techniques and panel data regression analysis. The research was processed using Eviews 12 software. The results of this research show that sales growth negatively affects financial performance. Asset growth has a positive effect on financial performance. Meanwhile, total asset turnover does not affect financial performance.

FINANCIAL REPORTING AS INFORMATION SUPPORT FOR MONITORING THE FINANCIAL STATE OF THE ENTERPRISE

Financial reporting is a mandatory component of the reporting of any modern enterprise, and its formation is a certain logical conclusion of accounting. It is established that “the main requirement for the information presented in the statements is that it should be informative for users, that is, that the information contained in the financial statements can be used to make informed decisions. The main criteria that information must meet are: relevance, comparability, reliability, comprehensibility, truthfulness, neutrality” [2]. It has been proven that the formation of financial statements based on accounting data is carried out to meet the information needs of users. The main indicators of financial reporting are compiled in accordance with the norms of NP(S)BO 1 “General requirements for financial reporting” [2]. It was concluded that the domestic reporting practice provides for the formation of financial statements both according to national provisions (standards) of accounting and according to international standards of financial statements. The main forms of financial reporting, which are the information support for the analysis of the financial state of the enterprise, are recognized as the Balance Sheet (Report on the financial state) and the Report on the financial results.

The Moderating Role Institutional Ownership and Tax Planning in Earning Management

This study aims to examine and analyze the role of institutional ownership and tax planning in earnings management. The source of research data is secondary data in the form of financial statements. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling technique is purposive sampling. The financial statements analyzed amounted to 190 financial statements from 38 companies according to and qualified research samples. This study used quantitative descriptive analysis method using SEM-PLS analysis and processed using Warppls 8.0. The results showed that tax planning had a significant effect on earnings management and institutional ownership was able to moderate the relationship between tax planning and earnings management.

PENGARUH RASIO BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN NON PERFORMING FINANCING (NPF) TERHADAP NET OPERATING MARGIN (NOM) PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN (OJK)

The Financial Services Authority is a state administration tasked with administering a system of regulation and supervision of all activities in the financial sector, such as the banking sector, capital market and non-bank financial services sector, such as insurance, pension funds, financing institutions and others. The phenomenon of a decrease in the net operating margin of Islamic banks attracted the author's interest to investigate further. This purpose of this study is to determine the effect of operating expense on operating revenue ratio (BOPO) and non performing financing (NPF) on the net operating margin (NOM) of Islamic Commercial Banks (BUS) registered on the OJK, either partially or simultaneously. This study uses quantitative methods with secondary data in the form of financial statements. The population are 12 BUS, but the sample used are only 6 BUS for 5 years with purposive sampling method. The analytical technique used is data normality test, product moment correlation test, multiple correlation test, multiple regression test, coefficient of determination test, t test and F test. The results of t test indicate that BOPO has a significant effect partially on NOM, while NPF has no significant effect partially on NOM. The results of the F test show that the BOPO and NPF have a significant effect simultaneously on NOM with a percentage coefficient of determination is 69.8%.

Determinan Harga Saham Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia

The research of this study was to determine the effect of CR, EPS, DER, ROE and ROA on the share price of the banking sector. This research used secondary data in the form of financial statements. There are 47 banking sector companies listed on the IDX in 2019-2022 as a population by sampling using purposive sampling method so that a sample of 15 companies is obtained. This study uses the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the research conducted show that simultaneously all independent variables have an influence on stock prices. Partially, EPS has an effect on stock prices. CR, DER, ROE and ROA have no effect on stock prices.

The Effect of Eco Efficiency, Number of Audit Committees and Sustainability Report on Going Concern Audit Opinion

Going concern for business is always a major issue that is considered by the management. The going concern audit opinion is one of the elements that displays the findings of the business continuity assessment. It can provide credibility that will affect investors' confidence in investing, and provide guarantees for companies that have potential issues related to their going concern. The goal of this study was to investigate how going concern audit opinion was impacted by eco-efficiency, the number of audit committees, and sustainability reports. Based on mining companies listed between 2020 and 2022 on the Indonesia Stock Exchange (IDX), the research was conducted. This study makes use of secondary data in the form of financial statements. Structural Equation Modeling - Partial Least Square (SEM-PLS) is the data analysis method used. The findings demonstrated that going concern audit opinions are significantly impacted by eco efficiency, the number of audit committees, and sustainability reports.