JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)最新文献

{"title":"ANALISIS PERAN AUDIT INTERNAL DALAM MENGATASI RESIKO PENJUALAN SECARA KREDIT PADA PT TOBA GENA UTAMA DI MEDAN","authors":"Wisnu Darwanto, Debbi Chyntia Ovami, Ova Novi Irama","doi":"10.32696/jaapi.v3i1.1313","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1313","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis peran audit internal dalam mengatasi risiko penjualan secara kredit pada PT Toba Gena Utama di Medan. Jenis penelitian yang digunakan pada penelitian ini adalah penelitian deskriptif dengan menggunakan data kualitatif. Penentuan subjek pada penelitian ini dilakukan secara purposive. Dalam penelitian ini penulis akan mengumpulkan data pada PT Toba Gena Utama dan data penjualan kredit pendukung lainnya, baik berupa dokumen dan wawancara. Analisis yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif yaitu suatu metode analisis dimana data yang diperoleh dilakukan dengan mengumpulkan data, mengklasifikasikan, menganalisis serta menginterprestasikan data. hasil penelitian ini menunjukkan bahwa proses penjualan pada PT Toba Gena Utama telah menerapkan prinsip 5C yaitu Character, Capacity, Capital, Collecteral, dan Condition. Pada prakteknya tidak semua transaksi penjualan secara kredit dilindungi oleh dokumen kontrak jual - beli dan jaminan pembayaran yang memadai secara hukum, sehingga beberapa transaksi penjualan mengalami masalah ketika terjadi piutang tak tertagih atau piutang yang tidak dibayar oleh Pelanggan pada saat jatuh tempo pembayaran. Dalam audit interal memiliki tiga sub yaitu, peranan audit internal, temuan audit internal, dan prosedur pemberian kredit. Hasil penelitian peranan audit internal dalam mengatasi risiko penjualan kredit pada perusahaan telah diteliti bahwa hasil uji presentase mendapatkan hasil 89,38% yakni termasuk dalam kategori audit internal sangat berperan dalam mengatasi risiko penjualan secara kredit. Pengendalian internal terhadap sistem dan prosedur pengeluaran barang harus dilakukan secara konsisten dengan memperhatikan batasan plafon piutang pelanggan yang telah disetujui/ditentukan oleh pihak Managemen PT Toba Gena Utama, dengan demikian risiko penjualan kredit yaitu terjadinya piutang tak tertagih dapat diminimalisasi.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132059114","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}

{"title":"TINGKAT LITERASI PASAR MODAL (STUDI PADA DOSEN FAKULTAS EKONOMI UMN AL WASHLIYAH MEDAN)","authors":"Ardhansyah Putra Hrp, Julianto Hutasuhut, Dwi Saraswati","doi":"10.32696/jaapi.v3i1.1241","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1241","url":null,"abstract":"Tujuan penelitian ini adalah ingin mengetahui bagaimana pengetahuan pasar modal yang dimiliki dosen, bagaimana pengetahuan jenis instrument investasi pasar modal, bagaimana pengetahuan tingkat keuntungan investasi pasar modal, dimiliki dosen bagaimana pengetahuan tingkat risiko investasi yang dimiliki dosen Fakultas Ekonomi dan  bagaimana model rancangan optimalisasi literasi pasar modal bagi dosen Fakultas Ekonomi UMN AL Washliyah. Penelitian ini dilakukan terhadap dosen di Fakultas Ekonomi UMN Al Washliyah. Jenis data yang digunakan dalam penelitian ini adalah data primer, yang diperoleh langsung dari responden. Jumlah populasi maupun responden dalam penelitian ini adalah dosen tetap Fakultas Ekonomi yang berjumlah 60 responden. Teknik analisis data yang digunakan dalam penelitian ini menggunakan distribusi frekuensi. Hasil penelitian menunjukkan masih belum optimalnya pemahaman dosen tentang Pengetahuan Investasi di Pasar Modal (pemahaman kategori baik). Hal yang belum dipahami dengan baik adalah tentang pihak yang memiliki kelebihan dana antara masyarakat atau perusahaan, masih bercampurnya konsep keuntungan yang diperoleh instrumen investasi di pasar modal dan perbankan, dan bentuk risiko investasi saham berupa tidak mendapatkan dividen dan kemungkinan bangkrut bagi perusahaan yang telah go publik. \u0000 ","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124066781","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}

{"title":"PENGARUH PENDAPATAN ASLI DAERAH, LEVERAGE, UKURAN PEMERINTAHAN, DAN DANA PERIMBANGAN TERHADAP KINERJA KEUANGAN PEMERINTAHAN DAERAH PADA PROVINSI SUMATERA UTARA","authors":"Dessy Riani, Junita Putri Rajana Hrp","doi":"10.32696/jaapi.v3i1.1282","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1282","url":null,"abstract":"      This study aims to determine whether the effect of local revenue, leverage, government size, and balancing funds on the financial performance of local governments either simultaneously or partially in districts/cities in North Sumatra  Province. The research method in this thesis is using quantitative research, with a total sample of 33 from 25 districts and 8 cities in North Sumatra Province which was conducted for the 2018-2020 period. The type of data used is secondary data. This data was obtained through the website www.bps.go.id. The data that has been collected was analyzed by data analysis methods which were first carried out by testing the classical assumptions before testing the hypothesis. Hypothesis testing in this study using multiple linear regression with F test and t test. The results show that simultaneously local revenue, leverage, government size, and balancing funds on the financial performance of local governments have a significant effect on the financial performance of local governments. Partially, the local revenue variable has a positive and significant effect on the financial performance of local governments. Partially, the leverage variable has a positive and significant effect on the financial performance of local governments. Partially, the variables of the size of the local government are leverage, the size of the government, and the balancing fund on the financial performance of the local government. Partially, the balancing fund variable has a positive and significant effect on the financial performance of local governments.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129299814","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}

{"title":"ANALISIS FAKTOR-FAKTOR PENENTU PERSISTENSI LABA PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"M.Hisyam Amin, Alistraja Dison Silalahi, Reza Hanafi Lubis","doi":"10.32696/jaapi.v3i1.1281","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1281","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh arus kas operasi, tingkat hutang dan ukuran perusahaan terhadap persistensi laba pada perusahaan industri barang konsumsi yang terdaftar di bursa efek indonesia tahun 2017-2019. Populasi yang digunakan dalam penelitian ini adalah sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2019 sebanyak 61 perusahaan. Sampel dalam penelitian ini adalah 22 perusahaan yang diseleksi dengan pengambilan kriteria tertentu menggunakan metode purposive sampling. Data yang dikumpulkan adalah data kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan tahunan perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Teknik analisis data menggunakan regresi data panel yang terdiri dari analisis statistik deskriptif, uji asumsi klasik, regresi linear berganda dan uji hipotesis. Hasil regresi data panel secara parsial adalah arus kas dan tingkat hutang berpengaruh positif terhadap persistensi laba namun tidak signifikan. Sedangkan ukuran perusahaan berpengaruh positif dan signifikan terhadap persistensi laba.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115650294","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}

{"title":"PENGARUH SOLVABILITAS, LIKUIDITAS, OPINI AUDITOR DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BEI","authors":"Ayu Sya Pitri Sihombing, Debbi Chyntia Ovami, Reza Hanafi Lubis","doi":"10.32696/jaapi.v3i1.1271","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1271","url":null,"abstract":"Audit delay adalah  lamanya waktu yang dibutuhkan untuk menyelesaikan audit  atas laporan keuangan  yang diukur dari  tanggal tutup buku sampai tanggal yang tercantum pada laporan opini auditor. Tujuan darii dilakukannya penelitian ini ialah untuk mengetahui  pengaruh solvabilitas, likuiditas,  opini auditor dan ukuran perusahaan terhadap audit delay pada perusahaan yang terdaftar di BEI periode 2017-2019.  Metode pengambilan sampel menggunakan metode purposive sampling  dengan perolehan sampel sebesar 123  x 3 tahun penelitian yang  telah dipilih berdasarkan  kriteria yang telah dibuat. Teknik analisis menggunakan  uji asumsi klasik dan analisis regresi linear berganda. Berdasarkan hasil dari uji parsial (uji   t) diperoleh hasil sebagai berikut: (1). solvabilitas tidak berpengaruh terhadap audit delay, (2). likuiditas berpengaruh terhadap audit delay, (3). opini  auditor tidak berpengaruh terhadap  audit delay, (4). ukuran  perusahaan berpengaruh terhadap audit delay . Hasil uji simultan (uji F)  menyatakan bahwa  solvabilitas, likuiditas, opini audior dan ukuran perusahaan secara  bersama-sama berpengaruh terhadap audit delay.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125394294","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}

{"title":"ANALISIS PENGAKUAN DAN PENGUKURAN PENDAPATAN BAGI HASIL PADA BPRS AL-WASHLIYAH","authors":"Jainuddin Ismail, Alistraja Dison Silalahi, Reza Hanafi Lubis, Indra Fauzi","doi":"10.32696/jaapi.v3i1.1272","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1272","url":null,"abstract":"The purpose of this study was to determine and analyze mudharabah financing in increasing net income at BPRS Al-Washliyah. To find out and analyze what causes mudharabah financing to decline at Al-Washliyah BPRS. The research design uses descriptive qualitative research methods. The data collection techniques used by the author are through documentation and interviews. Analysis of the data used in this study is to analyze qualitative data consisting of interviews and data from the financial report document of BPRS Al-Wasliyah. From the research results, the recognition of murabahah income is recognized proportionally to the amount of cash that has been successfully collected from murabahah receivables. Mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. Ujrah income is recognized at the time of initial payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. Recognition of murabahah revenue is recognized in proportion to the amount of cash collected from murabahah receivables. This is in accordance with PSAK No. 102 paragraph 23. Recognition of mudharabah revenue sharing is recognized on a monthly basis during the period the profit sharing rights occur in accordance with the agreed ratio. This is not in accordance with PSAK No. 105 paragraph 22 because the recognition of mudharabah operating income in practice can be known based on the profit sharing report on the realization of operating income from the fund manager. Not allowed to recognize revenue from projected operating results. Recognition of ujrah income is recognized at the time of payment (paid in advance) or during the contract period, according to the agreement between the bank and the customer. This is not in accordance with PSAK No. 107 paragraph 14 because rental income over the term of the contract is recognized when the benefits of the asset have been delivered to the lessee.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"15 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130872707","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}

{"title":"A BRIEF HISTORY OF FINANCIAL SYSTEM AND THE BIRTH OF MONEY","authors":"Mhd. Zulkifli Hsb, M.Sabri A.Majid, Yenni Arfah, Marliyah, Rita Handayani, Dalyanto, Disna Anum Siregar","doi":"10.32696/jaapi.v3i1.1240","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1240","url":null,"abstract":"In the beginning, human life was very simple. In a sense, for meet their needs, humans simply catch fish, hunt animals or picking fruits that are already in the forest. With increasinghuman population, the longer the needs become more complex in type and the number is getting bigger. So that it is impossible for someone to fulfillhis own necessities of life. Everyone feels the need for products the efforts of others, because human nature as social beings is already a sunnatullah in this world. Therefore, the system of exchange of goods and services is veryneeded to facilitate the process of meeting the needs of life. Developmentthe transaction system continues to evolve to this day. The development begins with barter system, gold and silver money system, paper money system, and probably will continue develop in accordance with the demands of human needs.","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126661912","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}

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN TAHUNAN PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"Agung Widiantara, Ratna Sari Dewi, Murni Dahlena","doi":"10.32696/jaapi.v3i1.1236","DOIUrl":"https://doi.org/10.32696/jaapi.v3i1.1236","url":null,"abstract":"The purpose of this study was to determine whether partially or simultaneously the effect of leverage, liquidity, profitability, company size and company age on the completeness of the disclosure of the annual report of food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample in this study amounted to 29 companies consisting of 3 periods, namely 2018 to 2020, so the number of panel data processed in this study was 87 data. The data collection technique used was literature study and documentation. Data processing using SPSS Version 20.0 for windows. Data analysis techniques used are classical assumptions, multiple linear regression, and hypotheses. The results obtained (1) leverage does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (2) liquidity does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange. (IDX), (3) profitability does not affect the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (4) company size does not affect the completeness of the disclosure of the annual reports of food and beverages companies listed on the Stock Exchange. Indonesia (IDX), (5) Company age has a positive and significant effect on the completeness of the disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX), (6) simultaneously leverage, liquidity, profitability, company size, and company age positive and significant effect on k complete disclosure of the annual report of food and beverages companies listed on the Indonesia Stock Exchange (IDX). The influence of the independent variable on the dependent variable is 21.8%. While the remaining 78.2% of the dependent variable can be explained by other variables not discussed in this study","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130689024","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}

{"title":"PERBANDINGAN PROFITABILITAS INDUSTRI PERBANKAN SYARIAH DAN PERBANKAN KONVENSIONAL MENGGUNAKAN METODE STRUKTUR KINERJA (STUDI KASUS PADA BANK BRI SYARIAH DAN BANK BRI KONVENSIONAL)","authors":"Nurul Azmi Nurul, Rizqy Rizqy, Ardhansyah Putra Harahap","doi":"10.32696/jaapi.v2i2.1064","DOIUrl":"https://doi.org/10.32696/jaapi.v2i2.1064","url":null,"abstract":"This study aims to analyze the Comparison of Profitability of the Islamic Banking Industry and Conventional Banking Using the Performance Structure Method (Case Study on Sharia Bank Bri Syariah and Conventional Bri Bank. This study uses a qualitative descriptive approach, aims to determine the Comparison of Profitability of Islamic Banking Industry and Conventional Banking Using the Structure Method). Performance (Case Study on Sharia BRI Bank and Conventional BRI Bank. The subjects in this research are BRI Syariah Bank and Conventional BRI Bank and the object of this research is the income statement of BRI Syariah Bank and Conventional BRI Bank. The analytical technique used is qualitative. the results of the study, it can be concluded that the comparison of profitability between BRI Syariah Banks and Conventional BRI Banks is significantly different.The profitability ratio values ​​obtained by Conventional Banks are greater than the profitability ratio values ​​obtained by conventional banks. lkan Islamic Bank. It can be concluded that Conventional BRI Bank shows better financial performance than Sharia BRI Bank. \u0000 ","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125458895","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}

{"title":"ANALISIS ARUS KAS OPERASI DAN LABA BERSIH TERHADAP LIKUIDITAS PADA PT BESMINDO MATERI SEWATAMA","authors":"Tamara Septian Dari, Sri Wardany, Murni Dahlena Nasution","doi":"10.32696/jaapi.v2i2.1065","DOIUrl":"https://doi.org/10.32696/jaapi.v2i2.1065","url":null,"abstract":"This study aims to determine the analysis of operating cash flow and net profit on liquidity at PT. Besmindo Material Sewatama. This study uses a quantitative descriptive approach, aiming to determine the relationship between two or more variables. The population of this research is the financial statements of PT. Besmindo Materi Sewatama during 2017-2019 multiplied by 12 months so that the population of this study was 36 months. The sample of this study uses the entire population, namely l operating cash flow statements and income statements for 36 months from 2017-2019. The analysis technique used is multiple regression analysis. The suitability test using the t test and F test was conducted to test the effect partially and simultaneously between the independent variable and the dependent variable with the assumption that other variables are considered constant. The results of the analysis obtained that the t value for the Operating Cash Flow (X1) variable was 6.533 when compared to the t table value of 1.69236. Then the calculated T obtained is greater than the T table value or 6.533 > 1.69236 then it is also seen that the sig value is smaller than the probability value of 0.05 or 0.000 < 0.05. So it can be concluded that the operating cash flow variable has an effect on liquidity. The results of the analysis obtained that the t value for the Net Profit (X2) variable was 0.611 when compared to the t table value of 1.69236. Then the calculated T obtained is smaller than the T table value or 0.611 < 1.69236 then it is also seen that the sig value is greater than the probability value of 0.05 or 0.545 > 0.05. So it can be concluded that the Net Profit variable has no effect on Liquidity. Based on the simultaneous test (f test), the calculated f value is 21,513 with a sig level of 0.000, therefore the sig value is 0.000 <1 0.05 and the calculated F value is 21,513 > F table 2.79. This shows that Ha is accepted so it can be concluded that the independent variable X1 and X2 simultaneously affect the dependent variable Y. Based on the coefficient of determination test the value of R square is 0.566. This means that the effect of variable X on variable Y is 56.6%, while the remaining 0.434 or 43.4% is influenced by other variables not included in this study.   ","PeriodicalId":197697,"journal":{"name":"JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114908772","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}