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CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN KINERJA PERUSAHAAN 企业社会责任支出Dan kinerja perusahaan
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1317
Celine Florencia Wedjaja, R. Eriandani
{"title":"CORPORATE SOCIAL RESPONSIBILITY EXPENDITURE DAN KINERJA PERUSAHAAN","authors":"Celine Florencia Wedjaja, R. Eriandani","doi":"10.32815/ristansi.v3i2.1317","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1317","url":null,"abstract":"This study aims to analyze the effect of Corporate Social Responsibility Expenditure on company performance and the effect of firm-specific economic variables on Corporate Social Responsibility Expenditure. The research population is all companies listed on the Indonesia Stock Exchange (IDX) except for the banking sector and other financial institutions from 2016 to 2019. Based on the purposive sampling method, 372 samples were obtained. The data is taken from the company's financial statements and tested using the multiple linear regression method. The results of this study indicate that CSR expenditure has a significant effect on ROA, but has no significant effect on CFO. Other findings show that CFO, size, and PM have a significant effect on CSR expenditure. Meanwhile, cash, ATO, and leverage have no significant effect on CSR expenditure.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"35 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120925446","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}
引用次数: 0
MEMAHAMI SUASANA DILEMATIS ANTARA HUTAN DAN UANG MELALUI SEMIOTIKA AKUNTANSI 通过会计的符号学理解森林和金钱之间的困境
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1400
Sudrajat Martadinata
{"title":"MEMAHAMI SUASANA DILEMATIS ANTARA HUTAN DAN UANG MELALUI SEMIOTIKA AKUNTANSI","authors":"Sudrajat Martadinata","doi":"10.32815/ristansi.v3i2.1400","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1400","url":null,"abstract":"Tulisan ini bertujuan untuk memahami bagaimana suasana dilematis antara hutan dan uang. Melakukan analisis atas lirik-lirik lagu berjudul Ketika Ku Pulang yang dipopulerkan oleh Katon Bagaskara pada era 90-an. Berdasarkan tahapan analisis semiotika Roland Bartes, dihasilkan temuan menarik berikut. Secara denotatif menjelaskan tentang situasi hutan yang rusak membawa akibat kepada panasnya bumi, dan punahnya ekosistem. Secara konotatif ditemukan falsafah bahwa hutan adalah sumber kehidupan. Maka dalam suasana yang dilematis, ketika kita diminta untuk memilih antara hutan dan uang. Berdasar konteks penelitian ini yang harus menjadi pilihan utama kita ialah menjaga hutan agar tetap lestari.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124408042","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}
引用次数: 0
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI 税收知识、税收意识和税收制裁对个人纳税人纳税的影响
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1232
Dewi Nasiroh, Nyimas Wardatul Afiqoh
{"title":"PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Dewi Nasiroh, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i2.1232","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1232","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui sejauh mana pengaruh pengetahuan perpajakan, kesadaran perpajakan, dan sanksi perpajakan dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi. Penelitian ini menggunakan metode penelitian kuantitatif. Data diperoleh dari data primer, yaitu melalui penyebaran kuesioner dengan menggunakan teknik accidental sampling. Responden dalam penelitian ini berjumlah 98 orang yang merupakan Wajib Pajak Orang Pribadi. Kuesioner diolah dengan menggunakan aplikasi IBM SPSS Statistics 22 pada nilai signifikansi 5% atau 0,05. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi. Sedangkan kesadaran perpajakan dan sanksi perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124141542","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}
引用次数: 1
PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD 公司财务压力大，稳定丹目标，财务报表造假
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1350
Indra Lukmana Putra
{"title":"PENGARUH FINANCIAL PRESSURE, STABILITY DAN TARGET TERHADAP FINANCIAL STATEMENT FRAUD","authors":"Indra Lukmana Putra","doi":"10.32815/ristansi.v3i2.1350","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1350","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Financial Pressure, Stability dan Target terhadap financial statement fraud. Populasi penelitian ini terdiri dari Perusahaan Infrastruktur, Utilitas dan Transportasi di Bursa Efek Indonesia (BEI) dari tahun 2018-2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Sumber data terdiri dari data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan bahwa stabilitas keuangan berpengaruh signifikan terhadap kecurangan laporan keuangan, hal ini menunjukkan bahwa perusahaan yang memiliki tekanan dapat meningkatkan perilaku kecurangan","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131261693","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}
引用次数: 1
PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) 会计利润、现金流动经营和股票价格股本价值的影响(印尼证券交易所列出的食品和饮料公司的研究)
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1138
Waskita Sari, Ditya Wardana
{"title":"PENGARUH LABA AKUNTANSI, ARUS KAS OPERASI, DAN NILAI BUKU EKUITAS TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)","authors":"Waskita Sari, Ditya Wardana","doi":"10.32815/ristansi.v3i1.1138","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1138","url":null,"abstract":"This research aims to verify and analyze the correlation between Accounting Profit, Operating Cash Flow, and Book Value of Equity Against to Stock Prices. Causal associative is this type of research with a population of manufacturing companies on Food and Beverage Companie sub-sector listed on the IDX from 2017-2019. Pusposive sampling is a sampling technique used as many as 36 samples. Documentation technique is the data collection method used, multiple linear regression analysis is the analytical tool used. The results of this study exhibit that Accounting Profit and Operating Cash Flow have not show any influence on Stock Prices. Meanwhile, the book value of equity has an effect on stock prices.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116020434","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}
引用次数: 0
PROSEDUR PENANGANAN KREDIT BERMASALAH PADA PT.BPR SERANG (PERSERODA) CABANG KASEMEN PT.BPR攻击变电站的信用处理程序有问题
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1075
Dabella Yunia, K. Astuti, Rika Destri Wulansari
{"title":"PROSEDUR PENANGANAN KREDIT BERMASALAH PADA PT.BPR SERANG (PERSERODA) CABANG KASEMEN","authors":"Dabella Yunia, K. Astuti, Rika Destri Wulansari","doi":"10.32815/ristansi.v3i1.1075","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1075","url":null,"abstract":"A bank will not be separated from the problem of non-performing loans. The non-performing loans have a negative impact on both parties, namely for the bank and also for the debtor. The pliers method used in this study is a descriptive method. Researchers convey research results from direct observations in the field. The results of the observations show that the factors that cause non-performing loans at PT BPR Serang (Perseroda) Kasemen Branch are in the form of internal factors from the bank, internal factors from the debtor, and also external factors that are beyond expectations. Efforts to rescue non-performing loans (NPL) are in the form of rescheduling, re-conditioning, and realignment. During the COVID-19 pandemic, PT BPR Serang (Perseroda) Kasemen Branch carried out credit rescue by using the credit restructuring method, which was in accordance with OJK regulations regarding the stimulus for the impact of the spread of the COVID-19 virus for affected communities.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121125133","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}
引用次数: 0
POLA PERILAKU PELAKU USAHA DALAM PENGHINDARAN KEWAJIBAN PAJAK (TAX AVOIDANCE) 逃税行为模式(TAX回避)
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1063
Layly Dwi Rohmatunnisa'
{"title":"POLA PERILAKU PELAKU USAHA DALAM PENGHINDARAN KEWAJIBAN PAJAK (TAX AVOIDANCE)","authors":"Layly Dwi Rohmatunnisa'","doi":"10.32815/ristansi.v3i1.1063","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1063","url":null,"abstract":"The existence of Micro, Small and Medium Enterprises (MSMEs) is expected to be able to contribute to state revenues through the tax sector. The purpose of this study was to determine the profile of the poultry business, the meaning of tax compliance for poultry businesses, tax avoidance behavior in poultry businesses, and to find out the efforts to overcome tax avoidance behavior in business actors. poultry in Blitar Regency. This research is a qualitative research or naturalistic paradigm using an interpretive paradigm through Husrell's transcendental phenomenological approach. The results of the study found that the tax compliance of poultry businesses in Blitar Regency was very low. This is due to the view that the tax rate is too large, namely the rate of 0.5% multiplied by turnover per year.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126455488","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}
引用次数: 1
PENGARUH DEBT TO EQUITY RATIO, CASH RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA 债务权益比、现金比率和股息支付率对在印度尼西亚证券交易所上市的 LQ45 股票价格的影响
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1000
Olivia Dewanti
{"title":"PENGARUH DEBT TO EQUITY RATIO, CASH RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP HARGA SAHAM LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Olivia Dewanti","doi":"10.32815/ristansi.v3i1.1000","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1000","url":null,"abstract":"This study aims to determine and analyze the effect of debt to equity ratio, cash ratio and dividend payout ratio on stock prices. The research method used is quantitative. A total of 54 sample data were determined by purposive sampling method. data analysis technique using multiple linear regression analysis. The results of the t test show that the independent variables debt to equity ratio, cash ratio and dividend payout ratio have no significant effect on stock prices, because LQ45 Company is a company that is highly trusted by the public so that information from DER, CR and DPR will not affect investment decisions.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"254 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134557695","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}
引用次数: 2
PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI 纳税人税意识、税收社会化、电子文件应用和对个人纳税人合规的税收制裁的影响
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1002
Putri Noer Fadhilah, Nyimas Wardatul Afiqoh
{"title":"PENGARUH KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Putri Noer Fadhilah, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i1.1002","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1002","url":null,"abstract":"This study aims to determine the Effect of Taxpayer Awareness, Tax Socialization, Implementation of e-Filing, and Tax Sanctions on Individual Taxpayer Compliance. This study used 88 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing was carried out using the F test and t test to determine the effect of the independent variable on the dependent variable. The results of this study indicate that the taxpayer awareness variable has a positive and significant effect on individual taxpayer compliance, the tax socialization variable has a positive and significant effect on individual taxpayer compliance, the application of e-filing has no effect on individual taxpayer compliance, and tax sanctions. does not affect the compliance of individual Taxpayers. \u0000 ","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"38 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130908066","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}
引用次数: 2
“DIILA O’ONTO BO WOLU-WOLUWO” (POTRET DISTRIBUSI KEUNTUNGAN OLEH PEDAGANG DI WARUNG MAKAN GORONTALO) "钱不是钱不是钱"
RISTANSI: Riset Akuntansi Pub Date : 2022-07-29 DOI: 10.32815/ristansi.v3i1.1041
M. Thalib, Nurahmi Tiara, Miftahur Rizkah, Sulis Lia Syamsudin
{"title":"“DIILA O’ONTO BO WOLU-WOLUWO” (POTRET DISTRIBUSI KEUNTUNGAN OLEH PEDAGANG DI WARUNG MAKAN GORONTALO)","authors":"M. Thalib, Nurahmi Tiara, Miftahur Rizkah, Sulis Lia Syamsudin","doi":"10.32815/ristansi.v3i1.1041","DOIUrl":"https://doi.org/10.32815/ristansi.v3i1.1041","url":null,"abstract":"This study aims to reveal the use of profits by food stall entrepreneurs in Gorontalo. The informant determination technique used in this research is purposive sampling. The informants in this research are three food stall entrepreneurs. The type of method used in this research is qualitative. The results show that restaurant traders used a portion of the profits they earned for charitable activities such as giving alms, sharing food, and free basic necessities. The conclusion of this research is that traders use/distribute profits from selling not only to fulfill personal interests, but also to do charity in the form of helping people in need. In the culture of the Gorontalo people, parents (the elders) often give advice about these charitable activities through the expression diila o'onto bo wolu-woluwo/invisible but present. This research provides benefits regarding the presence of the concept of profit accounting based on the value of local wisdom of the Gorontalo community.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122815863","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}
引用次数: 1
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