Jurnal Riset Akuntansi dan Manajemen Malahayati最新文献_第3页

Pengaruh Karakteristik Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2019)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI: 10.33024/jrm.v11i1.6211

Rifki Maulana, Kiagus Andi, Yenni Agustina

{"title":"Pengaruh Karakteristik Good Corporate Governance Terhadap Pengungkapan Corporate Social Responsibility (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2019)","authors":"Rifki Maulana, Kiagus Andi, Yenni Agustina","doi":"10.33024/jrm.v11i1.6211","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.6211","url":null,"abstract":"This study aims to examine the effect of the characteristics of good corporate governance on the disclosure of corporate social responsibility studies in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This research is motivated by the many phenomena between good corporate governance and corporate social responsibility, in wich corporate social responsibility can be implemented through regulations within the company. This analysis uses the variables of the board of commissioners, independent board of commissioners, institutional ownership, and public ownership as independent variables. The dependent variable is the disclosure of corporate social responsibility by the company. The sample in this study were 64 companies obtained from the purposive sampling method. Multiple linear regression analysis is used as a technique in tihs study. From these results it can be seen that the board of commissioners, institutional ownership, public ownership has a significant positive effect on the disclosure of corporate social responsibility of the company, while the independent board of commisssioners has no significant effect on the disclosure of corporate social responsibility of the company.Keywords: Good Corporate Governance, Corporate Social Responsibility","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121431278","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 Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020) 税收规划、企业规模和利润收益收益的影响(印尼证券交易所上市的食品和饮料部门部门案例研究(北)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI: 10.33024/jrm.v11i1.5998

Anisya Fitri Sofyanti, Rusmianto Rusmianto, M. Maryani

{"title":"Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Dan Return On Asset Terhadap Manajemen Laba (Studi Kasus Pada Perusahaan Subsektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2017-2020)","authors":"Anisya Fitri Sofyanti, Rusmianto Rusmianto, M. Maryani","doi":"10.33024/jrm.v11i1.5998","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.5998","url":null,"abstract":"this study purpose to determine the effect of tax planning, firm size, and return on assets on earnings management. The population in this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020 with a total population of 28 companies. Sampling using the purposive sampling method, namely the selection of samples with certain criteria and obtained 13 companies that meet the criteria. The method of collecting data is through secondary data documentation in the form of annual reports of companies in the food and beverage sub-sector obtained from downloading financial reports published by www.idx.co.id. The analytical tool used is multiple linear regression with hypothesis testing, namely the F-test, T-test, and the coefficient of determination (R2) using the SPSS.V.22. Program. The results showed that partially and simultaneously Tax Planning, Firm Size, and Return On Assets had no effect on Earnings Management.Keyword : tax planning, firm size, return on asset, earning management","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"12 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126057817","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

Analisis Reaksi Pasar Modal Terhadap Penerapan Kebijakan Buyback Pada Masa Pandemi Covid-19 (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia) 资本市场对Covid-19大流行政策实施的反应分析(印尼证券交易所上市公司的研究)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI: 10.33024/jrm.v11i1.3926

Rizki Putri Mayangsari, Erna Listyaningsih, Wiewiek Indriani

引用次数: 0

PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019) 审计和税务质量审查委员会的影响(制造商研究成立于2019年8月)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI: 10.33024/jrm.v11i1.6206

Pingkan Meilintang, Lihan Rini Puspo Wijaya, Destia Pentiana

{"title":"PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019)","authors":"Pingkan Meilintang, Lihan Rini Puspo Wijaya, Destia Pentiana","doi":"10.33024/jrm.v11i1.6206","DOIUrl":"https://doi.org/10.33024/jrm.v11i1.6206","url":null,"abstract":"Tax revenues are still the largest contributor with a contribution of 82% of the total state revenues that are useful in the implementation of national development. However, the purpose of the government to maximize revenue from the taxation sector is contrary to the objectives of the company as a taxpayer. In accordance with the assumption that taxes are considered a burden, there is a desire to reduce taxes through tax avoidance. Supervision and expediatory of audit planning conducted by the company to reduce the tax burden then the responsibility is given to the audit committee. An audit committee with the authority it has will be able to prevent deviant actions related to the company's financial statements. So that with the audit committee in the company can minimize the occurrence of tax avoidance practices. In addition, the quality of audits is getting better, and it will be increasingly difficult to do tax avoidance. Based on the exposure, researchers want to know the influence of the audit committee and the quality of audits on tax avoidance. This research was conducted on 57 manufacturing companies registered with the IDX 2017-2019. Research uses secondary data and data sources from the res IDX website. The analysis conducted on this study is a test of classical assumptions and multiple regressions. The results of the study found that the audit committee partially affected tax avoidance and the quality of audits partially had no effect on the tax enforcement of manufacturing companies.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"23 2-4","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120990740","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

AKUNTANSI BIAYA SEBAGAI PERHITUNGAN DASAR BAGI PELAKU USAHA MIKRO KECIL MENENGAH (Studi kasus pada UD. Alif Taylor) 成本会计为中小微企业人员的基本计算(UD案例研究)。Alif泰勒)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-29 DOI: 10.33024/jrm.v11i1.5834

Yogi Rakha Pranolo

引用次数: 0

Perilaku dan Keterampilan Kepemimpinan di PT.X: Pendekatan Kualitatif Eksploratif PT.X:定性探索方法

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.5681

Richa Nahdalaily Fathara, Bambang Hermanto, Pratami Wulan Tresna

引用次数: 0

Pengaruh Likuiditas, Leverage, Perputaran Asset Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening 流动性、杠杆、资产周转对股票价格的影响，以及作为转换变量的盈利能力

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.6277

Nekky Rahmiyati, Tries Ellia Sandari, D. Hariyani

{"title":"Pengaruh Likuiditas, Leverage, Perputaran Asset Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening","authors":"Nekky Rahmiyati, Tries Ellia Sandari, D. Hariyani","doi":"10.33024/jrm.v11i2.6277","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.6277","url":null,"abstract":"Pada masa Pandemi covid 19 penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh likuiditas, leverage, perputaran asset terhadap harga saham perusahaan dengan variabel profitabilitas sebagai variabel intervening pada perusahaan sub sektor restoran, hotel pariwisata. Penelitian ini dikelompokkan pada penelitian kuantitatif, dengan populasi seluruh Perusahaaan Sub Sektor Restoran, Hotel Pariwisata yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai dengan 2020, adapun teknik pengambilan sampel purposive sampling. Teknik analisis data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan likuiditas dan perputaran asset berpengaruh signifikan terhadap profitabilitas, tetapi likuiditas berpengaruh tidak signifikan terhadap harga saham, sedangkan perputaran asset berpengaruh signifikan terhadap harga saham. Leverage berpengaruh negatif tidak signifikan terhadap profitabilitas dan berpengaruh tidak signifikan terhadap harga saham. Profitabilitas tidak menjadi mediasi pengaruh Likuiditas terhadap Harga Saham maupun pengaruh leverage terhadap Harga Saham dan peran mediasi Profitabilitas dalam memediasi pengaruh Perputaran Asset Perusahaan terhadap Harga Saham sangat signifikan.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116426887","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 Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.5751

Tiara Riska Taufik, A. Hanafi, Zunaidah Zunaidah, Badia Perizade

{"title":"Pengaruh Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang","authors":"Tiara Riska Taufik, A. Hanafi, Zunaidah Zunaidah, Badia Perizade","doi":"10.33024/jrm.v11i2.5751","DOIUrl":"https://doi.org/10.33024/jrm.v11i2.5751","url":null,"abstract":"Penelitian ini bertujuan untuk menguji Pengaruh Komunikasi Dan Kerjasama Tim Terhadap Kinerja Pegawai Kecamatan Ilir Barat 1 Palembang. Teknik pengambilan sampel dilakukan dengan menggunakan kuesioner. populasi yang diambil yaitu seluruh anggota pegawai Kantor Kecamatan Ilir Barat 1 Palembang yaitu 123 orang. Seluruh populasi dijadikan sampel penelitian. Teknik analisis data dalam penelitian ini menggunakan analisis Regresi Linier Berganda dengan analisis 1) deskriptif kuantitatif; 2) Uji Parsial Variabel (Uji-t); 3) Uji Kesesuaian Model Penelitian (Uji-F); 4) Koefisien Korelasi (r); dan 5) Koefisien Determinasi (). Analisis regresi linear dengan menggunakan software SPSS. Hasil pengujian menunjukkan bahwa 1) Komunikasi dan Kerjasama Tim berpengaruh positif signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; 2) Komunikasi tidak berpengaruh positif dan signifikan terhadap Kinerja Pegawai pada Kantor Kecamatan Ilir Barat 1 Palembang; dan 3) Kerjasama Tim berpengaruh positif yang signifikan terhadap Kinerja Pegawaipada Kantor Kecamatan Ilir Barat 1 Palembang.","PeriodicalId":383591,"journal":{"name":"Jurnal Riset Akuntansi dan Manajemen Malahayati","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123083544","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 Rotasi Pekerjaan dan Pengembangan Karir terhadap Motivasi Karyawan (Studi Kasus Pada Bank Panin Cabang Makassar) 就业轮转和职业发展对员工动机的影响(Makassar分行案例研究)

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.6987

Akhmad Muhammadin

引用次数: 0

MENGUJI KUALITAS PRODUK, CITRA MEREK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KFC CABANG SOLO 测试产品质量、品牌形象、价格和推广决策肯德基SOLO分公司

Jurnal Riset Akuntansi dan Manajemen Malahayati Pub Date : 2022-08-18 DOI: 10.33024/jrm.v11i2.6161

N. Hidayati

引用次数: 0