METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist最新文献_第2页

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR 影响债务政策与适度变量的因素制造业

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp1-13

Afri S. Sentosa, Melanthon Rumapea

引用次数: 0

PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 公司规模、公共会计办公室规模(cap)的影响、公司对印尼证券交易所注册银行审计费用的风险及盈利能力(BEI)

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp49-63

M. C. Ginting, D. M. Elisabeth, Jou Immanuel Sianturi

{"title":"PENGARUH UKURAN PERUSAHAAN, UKURAN KANTOR AKUNTAN PUBLIK (KAP), RISIKO PERUSAHAAN DAN PROFITABILITAS TERHADAP FEE AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)","authors":"M. C. Ginting, D. M. Elisabeth, Jou Immanuel Sianturi","doi":"10.46880/jsika.vol6no1.pp49-63","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp49-63","url":null,"abstract":"The purpose of this study is to assess partially and quantitatively the effect of company size, KAP size, company risk and profitability on the audit fees of banking companies listed on the Indonesia Stock Exchange (IDX). It's about testing and analyzing at the same time. This type of research is causal research using a sample of 17 banking companies listed on the Indonesia Stock Exchange from 2017 to 2020. The sample survey was conducted using the target sampling method. The data used is secondary data obtained from the website www.idx.co.id. The first data analysis process is the traditional assumption test, then the hypothesis is tested. The statistical method used is multiple linear regression analysis. Meanwhile, the results of this study indicate that company size, accounting firm size (KAP), company risk and profitability together have a significant influence on registered bank audit fees. Indonesia Stock Exchange 2017. 2020. In part, company size has a large positive impact on audit fees, Public Accounting Firm (KAP) size has a large positive impact on audit fees, and company risk has a large positive impact on audit fees. has a positive but negligible impact on profitability and profitability has a positive impact. This will affect the exam fee.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122147481","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

PENERAPAN SISTEM INFORMASI AKUNTANSI ATAS PELAPORAN INFORMASI AKUNTANSI PADA CV. CITYLAND INTERNUSA 会计信息系统对会计信息报告对简历的应用。CITYLAND INTERNUSA

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp42-48

Melisa Lora Purba, Y. Sembiring

引用次数: 0

DETERMINAN KUALITAS INFORMASI AKUNTANSI PADA PT. PERKEBUNAN NUSANTARA II 股份有限公司会计信息质量保证

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp64-73

Mulatua P. Silalahi, Gracesiela Y. Simanjuntak, R. Y. Panjaitan, D. R. Situmorang

引用次数: 0

ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析印尼证券交易所上市的COVID-19食品和BEVERAGES公司的财务状况

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp13-29

D. M. Elisabeth, F. Sagala, Greace Weros Putri Binventy

{"title":"ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT MASA COVID-19 PANDEMIC PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"D. M. Elisabeth, F. Sagala, Greace Weros Putri Binventy","doi":"10.46880/jsika.vol6no1.pp13-29","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp13-29","url":null,"abstract":"Kemunculan Covid-19 membuat perubahan relatif drastis dalam berbagai aspek kehidupan termasuk sektor industri food and beverages. Hal ini berdampak terhadap kinerja keuangan perusahaan food and beverages. Kinerja keuangan merupakan gambaran kondisi keuangan perusahaan dilihat berdasarkan analisis rasio keuangan yang terdiri dari rasio profitabilitas, rasio likuiditas, rasio leverage dan rasio aktivitas. Penelitian ini bertujuan untuk menguji dan menganalisis kinerja keuangan sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini sebanyak 17 sampel dengan menggunakan teknik purposive sampling. Data penelitian berupa laporan keuangan perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id, www.idnfinancials.com, dan situs resmi perusahaan yang menjadi sampel pada penelitian ini. Metode analisis data yang digunakan adalah Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan terdapat perbedaan rasio profitabilitas, rasio likuiditas dan rasio aktivitas sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia. Kemudian, tidak terdapat perbedaan rasio leverage sebelum dan saat masa Covid-19 pandemic pada perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132134298","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

FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION 影响房地产、房地产和建筑绩效的因素

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-10-31 DOI: 10.46880/jsika.vol6no1.pp30-41

Gracia E. Simanjuntak, Dimita Hemalli Premasari Purba

{"title":"FAKTOR FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR PROPERTY, REAL ESTATE DAN BUILDING CONSTRUCTION","authors":"Gracia E. Simanjuntak, Dimita Hemalli Premasari Purba","doi":"10.46880/jsika.vol6no1.pp30-41","DOIUrl":"https://doi.org/10.46880/jsika.vol6no1.pp30-41","url":null,"abstract":"The aim of this research was examine and analyze the effect ofownership structure, capital structureand company size on the corporate financial performance.The corporate financial performance in this study is measured using Return on Asset (ROA) the ownership structureas measured by managerial ownership, capital structureas measured by the Debt Equity Ratio (DER) and company sizeas measured by the total assets. The sample used was 20 companies from a population of 54 property, real estate and building construction companies that listed in Indonesia Stock Exchange 2015-2019 and obtained a total of 100 observations for the period 2015-2019. The sample is determined using the purposive sampling method. This study uses multiple regression analysis and is processed using SPSS. The results from this research showed that ownership structure partially has negative insignificant effect on corporate financial performance, the capital structure partially has anegative significant effecton corporate financial performance,company sizepartially has positive insignificaneffect on corporate financial performance. Ownership structure, capital strucuture and company size simultaneously has effect on corporate financial performance","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133270367","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 KEPEMILIKAN MANAJERIAL, KARAKTERISTIK KOMITE AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KECURANGAN PELAPORAN KEUANGAN PADA PERUSAHAAN NON KEUANGAN DI BURSA EFEK INDONESIA 管理所有权的影响，审计委员会的特征，公司规模和杠杆对印尼证券交易所非金融企业的欺诈财务报告的影响

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-04-30 DOI: 10.46880/jsika.vol5no2.pp136-144

Melanthon Rumapea, D. M. Elisabeth, Dian Monica

引用次数: 2

PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING Studi Kasus Wajib Pajak Yang Terdaftar di KPP Pratama Medan Belawan E-FILING应用、税收理解和税收社会化对纳税人合规的影响，互联网理解为主要领域KPP所列的纳税人个案研究的温和型变量

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-04-30 DOI: 10.46880/jsika.vol5no2.pp164-176

Vena Miranda Gultom, M. Arief, A. Sani

{"title":"PENGARUH PENERAPAN E-FILING, PEMAHAMAN PERPAJAKAN, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERATING Studi Kasus Wajib Pajak Yang Terdaftar di KPP Pratama Medan Belawan","authors":"Vena Miranda Gultom, M. Arief, A. Sani","doi":"10.46880/jsika.vol5no2.pp164-176","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp164-176","url":null,"abstract":"The examination intends to decide the impact of the utilization of e-filing, understanding of taxation, and socialization of taxation on taxpayer compliance with the understanding of the internet as a moderating variable at KPP Pratama Medan Belawan. The type of research used in the research is associative research. The sample of this research is 100 individual taxpayers registered at KPP Pratama Medan Belawan. The data analysis technique used is mutiple linear regression analysis. The outcomes showed that the utilization of its showed that the application of e-filing and understanding of taxation had no significant effect on taxpayer compliance, taxation socialization and internet understanding had a significant effect on taxpayer compliance. Understanding the internet is not able to moderate the relationship between the effect of the implementation of e-filing on taxpayer compliance. understanding the internet is not able to moderate the relationship between the effect of understanding taxation on taxpayer compliance, and understanding the internet is not able to moderate the relationship between the effect of tax socialization on tax payer compliance.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132918643","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

ANALISA PENGARUH CORPORATE SOCIAL RESPONBILITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019 分析2000 -2019年印尼证券交易所上市的次级种植园企业社会责任影响、公司规模和盈利能力

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-04-30 DOI: 10.46880/jsika.vol5no2.pp145-153

Renika Hasibuan, Owen De Pinto Simajuntak

{"title":"ANALISA PENGARUH CORPORATE SOCIAL RESPONBILITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2015-2019","authors":"Renika Hasibuan, Owen De Pinto Simajuntak","doi":"10.46880/jsika.vol5no2.pp145-153","DOIUrl":"https://doi.org/10.46880/jsika.vol5no2.pp145-153","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility (CSR), firm size, and profitability on corporate tax aggressiveness. The independent variables used in this study are the disclosure of corporate social responsibility, company size, and profitability, while the dependent variable in this study is tax aggressiveness as measured by the effective tax rate (ETR). The population in this study amounted to 18 plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. Determination of the research sample using purposive sampling and obtaining a sample of 12 plantation companies based on certain criteria. The results showed that simultaneously, CSR, company size, and profitability had no effect on tax aggressiveness, while partially, company size and profitability had no effect on tax aggressiveness, while CSR variable had a significant effect on tax aggressiveness in sub-plantation companies listed in Indonesia stock exchange.","PeriodicalId":435877,"journal":{"name":"METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121397262","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 IMPLEMENTASI STRATEGI PERENCANAAN PAJAK (TAX PLANNING) SEBAGAI UPAYA PENGHEMATAN BEBAN PAJAK PENGHASILAN Studi Kasus Pada CV XYX 税收计划(TAX PLANNING)实施分析，是CV XYX案例研究所得税负担的紧缩措施

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist Pub Date : 2022-04-30 DOI: 10.46880/jsika.vol5no2.pp99-109

Dyni Annisa Faradilla, Rizki Fillhayati Rambe

引用次数: 0