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The Pengaruh Ukuran Perusahaan, Arus Kas Bebas, Leverage, dan Profitabilitas Terhadap Manajemen Laba
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020. The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportu...
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4 Sitasi
Faktor-Faktor Yang Memengaruhi Persepsi Karyawan Dalam Pencegahan Fraud (Studi Empiris Pada PT. BPR BKK Kabupaten Pekalongan (Perseroda))
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This study aims to determine the effect of employee perceptions of the culture of honesty, whistleblowing system and internal control system on fraud prevention. This study is a quantitative study using primary data obtained from questionnaires and measured using a Likert scale. The population in this study were all employees of PT BPR BKK Pekalongan Regency (Perseroda). The sampling technique used purposive sampling with sample criteria, in order to obtain a sample of 104 people. The data analy...
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2 Sitasi
Pengaruh Faktor Fundamental Keuangan dan Makro Ekonomi Terhadap Harga Saham pada Perusahaan Badan Usaha Milik Negara (BUMN) yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2020
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Stock investment in the capital market promises two forms of profit, capital gains and dividends. In addition to high profits, stock investments also have a high risk of loss because stocks have a nature high return-high risk. One of the risks posed is the ups and downs of stock prices that occur at any time can cause losses such as capital loss. The purpose of this study was to determine the effect of ROE, DER, and exchange rates on stock prices in BUMN listed on the Indonesia Stock Exchange (I...
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The Pengaruh Profitabilitas, Leverage, Komisaris Independen, Ukuran Perusahaan dan Capital Intensity Terhadap Penghindaran Pajak
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows t...
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The The Effect of Book-Tax Differences and Operating Cash Flow on Earnings Persistence with Good Corporate Governance as Moderating Variable: Pengaruh Book-Tax Differences dan Arus Kas Operasi terhadap Persistensi Laba dengan Good Corporate Governance sebagai Variabel Moderasi
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The...
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1 Sitasi
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak dan SAMSAT Keliling Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Kendal
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
Motor vehicle tax is a type of provincial tax in local taxes. In increasing regional income, motor vehicle taxpayer compliance plays an important role. The value of arrears in the Kendal Samsat shows that there is still a lack of compliance in paying taxes.This study aims to examine the effect of tax knowledge, tax socialization, awareness of taxpayers and mobile samsat on motor vehicle taxpayer compliance in Kendal Regency. The population and sample were carried out on taxpayers registered at S...
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11 Sitasi
Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Kebijakan Dividen terhadap Nilai Perusahaan di BEI
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
This research was aimed to investigate the effect of profitability, capital structure, firm size, and dividend policy on firm value. Measurement of firm value in this research used price to book value (PBV). This research used manufacturing companies of food and beverages industry listed on Indonesian Stock Exchange for periode 2016-2020. The sample selection method used purposive sampling technique and obtained 44 samples. The data analysis used multiple linear regression test with SPSS 25 were...
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12 Sitasi
Pengaruh peningkatan skill, motivasi diri, dan strategi penyediaan tenaga kerja terhadap peningkatan karir sdm dan produktivitas kerja sebagai variabel intervening
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 15
, No 1
(2022)
The purpose of this study was to determine the relationship between increasing skills, self-motivation and workforce supply strategies that directly and indirectly affect HR career development through work productivity as an intervening variable. This study only describes the effect of career advancement through skill improvement, HR self-motivation and labor supply strategies by the government that affect HR work productivity, where skill improvement, self-motivation and workforce provision are...
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1 Sitasi
PENGARUH ORIENTASI PEMBELAJARAN, KERJA CERDAS DAN KERJA KERAS TERHADAP KINERJA TENAGA PENJUALAN PERUSAHAAN FREIGHT FORWADING DI SEMARANG
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 1
, No 2
(2022)
This study aims to analyze the learning orientation on the performance of salespeople through smart work, and hard work owned by salespeople. High sales force performance is needed by the company so that sales success can be achieved. Learning orientation is one of the factors that have an influence on increasing salesperson performance, because with a learning orientation it can make a salesperson able to work smartly, have the ability to sell, so that the salesperson's performance will increas...
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PENGEMBANGAN APLIKASI INDIKATOR STRATEGIS GARUT BERBASIS ANDROID PADA BADAN PUSAT STATISTIK KABUPATEN GARUT
IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi
Vol 1
, No 2
(2022)
Peranan Badan Pusat Statistik (BPS) adalah menyediakan kebutuhan data bagi pemerintah dan masyarakat. Data ini didapatkan dari sensus atau survei yang dilakukan sendiri dan juga dari departemen atau lembaga pemerintahan lainnya sebagai data sekunder. Data ini bisa dilihat dalam bentuk informasi di website resmi BPS, tetapi informasi yang disajikan belum lengkap karena terdapat data-data lain yang belum bisa di tampilkan khususnya untuk BPS Kabupaten Garut. BPS dibagi-bagi kedalam beberapa seksi...
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