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Pengaruh Sales Growth dan Transfer Pricing terhadap Tax Avoidence 销售增长和转让定价对避税的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3563
Dikdik Maulana
{"title":"Pengaruh Sales Growth dan Transfer Pricing terhadap Tax Avoidence","authors":"Dikdik Maulana","doi":"10.47491/landjournal.v5i2.3563","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3563","url":null,"abstract":"Pajak merupakan sumber dana sebuah negara dalam membangun negara dan pengeluaran operasional, pajak merupakan kewajiban individu dan badan usaha, banyak dari Perusahaan di Indonesia berusaha untuk menghindari pemungutan pajak dengan tidak melanggar regulasi aturan perpajakan di Indonesia. Penelitian ini menganalisis apakah sales growth dan transfer pricing dapat berpengaruh terhadap tax avoidance. Penelitian ini menggunakan sample dari Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020 – 2022. Metode analisis yang digunakan oleh penulis adalah metode analisis statistik deskriptif dan regresi linear berganda dengan melakukan pengujian secara parsial (Uji T) melalui program aplikasi SPSS 22. Hasil penelitian ini menunjukkan bahwa secara parsial, menunjukkan bahwa sales growth (X1) berpengaruh positif terhadap penghindaran pajak dan (X2) transfer pricing berpengaruh positif terhadap tax avoidence (Y).","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 701","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669398","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 Kenaikan Pajak Pertambahan Nilai (PPN) 11% Terhadap Daya Beli Mobil Pada Auto2000 Pasteur Bandung 增值税（VAT）提高 11%对万隆巴斯德汽车城汽车购买力的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3633
Marismiati Marismiati, Silki Yulianti Woman
{"title":"Pengaruh Kenaikan Pajak Pertambahan Nilai (PPN) 11% Terhadap Daya Beli Mobil Pada Auto2000 Pasteur Bandung","authors":"Marismiati Marismiati, Silki Yulianti Woman","doi":"10.47491/landjournal.v5i2.3633","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3633","url":null,"abstract":"Tax regulations in Indonesia will experience many changes over time and changing times. Starting April 1, 2022, Indonesia has set the Value Added Tax (VAT) rate, which was previously 10%, to increase to 11%. One example of the the transaction that falls under Value Added Tax (VAT) is the sale of automobiles. This final project report aims to find out how the increase in VAT affects the purchasing power of cars at Auto2000 Bandung Pasteur. The employed research approach is quantitative, utilizing primary data collection which was obtained by distributing questionnaires to 91 consumers who bought cars at Auto2000 Pasteur Bandung in the period April 1 2022 – April 30 2023, and processed using the SPSS application with the Validation Assessment, Reliability Assessment, Normality Assessment, Spearman Rank Correlation Assessment, Simple Linear Regression Analysis, Coefficient of Determination Assessment, and Hypothesis Testing (t-test) were conducted. The findings indicated that 11% VAT increase had no effect on car purchasing power at Auto2000 Pasteur Bandung with a percentage of 0.5%.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"105 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667290","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 Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) 基于 Psak 72 的收入确认对印尼证券交易所（IDX）上市制造业公司盈利质量的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3617
Jaka Maulana, Dinka Mutiafany Susanto
{"title":"Pengaruh Pengakuan Pendapatan Berdasarkan Psak 72 Terhadap Kualitas Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI)","authors":"Jaka Maulana, Dinka Mutiafany Susanto","doi":"10.47491/landjournal.v5i2.3617","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3617","url":null,"abstract":"Kasus kecurangan pembuatan laporan keuangan tidak bisa di hindarkan. Banyak skandal akuntansi yang menunjukkan praktik penipuan untuk memanipulasi data keuangan terlebihnya dalam akun pendapatan di mana yang seharusnya belum bisa diakui tetapi sudah diakui, padahal harus sesuai dengan standar yang berlaku seperti PSAK. Jika pengakuan pendapatan yang tidak tepat, laporan laba rugi tidak akan mencerminkan kondisi keuangan yang sebenarnya, sehingga mengurangi kepercayaan dan validitas laporan keuangan tersebut. Dengan adanya PSAK 72 yang baru diterapkan, penelitian ini bertujuan ingin melihat apakah pengakuan pendapatan atas standar ini dapat mempengaruhi kualitas laba perusahaan. Dalam penelitian ini, hasil penelitian diharapkan dapat menjadi kriteria tambahan untuk penelitian serupa tentang pengaruh pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba di perusahaan-perusahaan yang tercatat di Bursa Efek Indonesia (BEI). Data yang diolah berasal dari 39 sampel Laporan Keuangan di BEI dan diolah dengan menggunakan IBM SPSS Statistic 25 dengan Uji Normalitas, Uji Product Moment, Uji Regresi Linear Sederhana, Analisis Regresi Linear Berganda, Analisis Koefisien Determinasi dan Uji t. Temuan utama menunjukkan bahwa hasil uji t yang diolah IBM SPSS Statistics 25 mendedikasikan adanya pengaruh negatif antara pengakuan pendapatan berdasarkan PSAK 72 terhadap kualitas laba perusahaan","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 1110","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669010","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 Rasio Efisiensi dan Rasio Efektifitas PAD Terhadap Belanja Modal Pada Kabupaten/Kota di Jawa Barat PAD 的效率比和效果比对西爪哇省/市资本支出的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3631
Cahyat Rohyana, Defitria Dentisa Ramadhanti
{"title":"Pengaruh Rasio Efisiensi dan Rasio Efektifitas PAD Terhadap Belanja Modal Pada Kabupaten/Kota di Jawa Barat","authors":"Cahyat Rohyana, Defitria Dentisa Ramadhanti","doi":"10.47491/landjournal.v5i2.3631","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3631","url":null,"abstract":"APBD in the form of capital expenditure allocation requires good management in order to obtain effective and efficient results. Therefore, good financial performance is needed, which is measured using financial analysis tools in the form of ratios. The ratios used in the analysis of government financial performance are efficiency ratios and PAD effectiveness ratios. This research was conducted with the aim of knowing the effect of the efficiency ratio and the effectiveness ratio of PAD on the allocation of capital expenditure in districts/cities in West Java. This study uses a quantitative research type where the data used is secondary data in the form of financial reports by taking the 2018-2022 budget realization report. The samples used in this study amounted to 42 samples. The analytical tools used in this study are Data Normality Test, Product Moment Correlation Analysis, Multiple Correlation, Multiple Regression Analysis, Partial Test (t test) and Simultaneous Test (f test), Coefficient of Determination. The results of the study partially show that there is no effect of the efficiency ratio on capital expenditure in regencies/cities in West Java. Partially there is no effect of the effectiveness ratio on capital expenditure in districts/cities in West Java. The results of the study simultaneously show that there is no effect of the efficiency and effectiveness ratio of PAD on capital expenditure in regencies/cities in West Java.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 454","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669313","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 Kemudahan Penggunaan ERP-SAP Terhadap Kinerja Karyawan Dengan Integritas Karyawan Sebagai Variabel Moderasi 以员工诚信为调节变量，ERP-SAP 的易用性对员工绩效的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3549
H. Novitasari, S. Syarifuddin, Aini Indrijawati
{"title":"Pengaruh Kemudahan Penggunaan ERP-SAP Terhadap Kinerja Karyawan Dengan Integritas Karyawan Sebagai Variabel Moderasi","authors":"H. Novitasari, S. Syarifuddin, Aini Indrijawati","doi":"10.47491/landjournal.v5i2.3549","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3549","url":null,"abstract":"This study aims to examine and analyze the effect of the ease of using Enterprise Resource Planning (ERP) based on System Application and Product (SAP) on employee performance with employees integrity as a moderating variable. The population in this research is all employees who use ERP-SAP at PT ASDP Indonesia Ferry (Persero) Region III and Region IV. This research uses a non-probability sampling method with saturation sampling (census) selection technique. Data was collected using a questionnaire to 108 employees and analyzed using Structural Equation Modeling (SEM) and Moderate Regression Analysis (MRA) using Amos 24. The results of this study indicate that ease of use of ERP-SAP has a positive and significant effect on employee performance. Employee integrity has a positive and significant effect on employee performance directly but is unable to moderate the influence of ease of use of ERP-SAP on employee performance.The conclusion obtained is that employees perceptions of the ease of use of the system have an influence on increasing their performance and humans (individuals) are unable to intervene the system to increase their performance. Goal Setting Theory is only able to explain the effect between integrity on increasing employees performance directly","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" October","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669891","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 Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan To Deposit Ratio (LDR) pada Perbankan Konvensional yang Go -Public di Bursa Efek Indonesia (BEI) 在印尼证券交易所（IDX）上市的传统银行中营业支出对营业收入（BOPO）和资本充足率（CAR）对贷存比（LDR）的影响分析
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3618
Rukmi Juwita, Adinda Cyfra Abigail Simorangkir
{"title":"Analisis Pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan To Deposit Ratio (LDR) pada Perbankan Konvensional yang Go -Public di Bursa Efek Indonesia (BEI)","authors":"Rukmi Juwita, Adinda Cyfra Abigail Simorangkir","doi":"10.47491/landjournal.v5i2.3618","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3618","url":null,"abstract":"Bursa Efek Indonesia (BEI) adalah pihak yang menyelenggarakan dan menyediakan sistem juga sarana untuk mempertemukan penawaran jual-beli efek pihak-pihak lain dengan tujuan mempertahankan efek diantara mereka. Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional (BOPO) dan Capital Adequacy Ratio (CAR) terhadap Loan to Deposit Ratio (LDR). Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan. Populasi yang tersedia sebanyak 43 perusahaan perbankan konvensional yang terdaftar di BEI dan sampel yang digunakan hanya 28 perusahaan perbankan konvensional selama 3 tahun terakhir dengan menggunakan metode purposive sampling. Hipotesis yang ditetapkan dengan menggunkaan uji dua pihak, dengan teknik analisis yang digunakan adalah statistic deskriptif, product moment, korelasi berganda, koefisien determinasi, regresi berganda, uji t, uji F. Hasil penelitian menunjukkan secara parsial BOPO tidak berpengaruh signifikan terhadap LDR sedangkan CAR berpengaruh signifikan terhadap LDR. Secara simultan BOPO dan CAR berpengaruh signifikan terhadap LDR.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"114 23","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667878","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 AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG 内部审计对万隆市饮用水公司内部销售控制的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3640
M. R. Satria, Aghnia Nur Mayasari
{"title":"PENGARUH AUDIT INTERNAL TERHADAP PENGENDALIAN INTERNAL PENJUALAN PADA PERUSAHAAN AIR MINUM DI KOTA BANDUNG","authors":"M. R. Satria, Aghnia Nur Mayasari","doi":"10.47491/landjournal.v5i2.3640","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3640","url":null,"abstract":"Internal Audit is a series of processes and technical personnel within a company that confirms the accuracy of financial information and activity procedures according to regulations. The purpose of this study was to determine internal audit control and sales control and to determine the effect of internal audit on internal sales control in the regional public company PT X, Bandung City. Internal audit also provides very objective information regarding the accuracy of sales data which will become the basis for management decision making. Sampling using purposive sampling. Collecting data using literature study, questionnaires. For data analysis techniques using validity test, reliability test, data normality test, Spearman rank correlation analysis. Simple linear regression analysis, Determination Coefficient Test, t test. The results showed that internal audit had a significant effect on internal control of sales at the public company in the PT X area, Bandung City.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":" 714","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141669270","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 PENJUALAN TERHADAP RETURN ON ASSET PADA PT.KERTAS PADALARANG (SECURITY PAPER MILL) PERIODE 2020-2021 2020-2021 年期间销售额对 pt.paper padalarang（安全纸厂）资产回报率的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3653
Diana Maryana, Fitri Rachmawati
{"title":"PENGARUH PENJUALAN TERHADAP RETURN ON ASSET PADA PT.KERTAS PADALARANG (SECURITY PAPER MILL) PERIODE 2020-2021","authors":"Diana Maryana, Fitri Rachmawati","doi":"10.47491/landjournal.v5i2.3653","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3653","url":null,"abstract":"Sales are activities carried out by sellers in selling goods and services with the dream of getting profits from these transactions and sales can be interpreted as transferring or transferring ownership rights to goods or services from the seller to the buyer. Return on Assets (ROA) is the result of return on assets which is a ratio that shows how much the contribution of assets is in creating net income. The purpose of this study was to determine the effect of sales on return on assets at PT.Kertas Padalarang (Security Paper Mill). \u0000So in this study the research method used is a quantitative method using the formulation of associative problems. The data used is primary data. While the analysis technique used is product moment correlation test, simple regression analysis, analysis of the coefficient of determination, t test. \u0000Based on the results of the analysis of sales data on return on assets, it can be concluded that there is a significant influence indicated by a significant alpha number of 0.010 <0.05.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"24 25","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141836338","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 BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2023 2019-2023年期间账面税收差异和债务水平对在印度尼西亚证券交易所（Bei）上市的银行业公司盈利持续性的影响
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3628
Widia Rahma Warnika Widia, Endang Sri Utami
{"title":"PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 - 2023","authors":"Widia Rahma Warnika Widia, Endang Sri Utami","doi":"10.47491/landjournal.v5i2.3628","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3628","url":null,"abstract":"Penelitian ini dilakukan untuk mengeksplorasi dampak book tax differences, serta tingkat hutang terhadap persistensi laba. Populasi yang diteliti meliputi perusahaan di sektor perbankan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2019 – 2023, dengan metode penelitian kuantitatif. Prosedur sampel yang digunakan menggunakan metode purposive sampling yang menghasilkan 17 perusahaan sebagai sampel dengan total data yang diambil selama lima tahun sebanyak 85 data terkumpul. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi berganda dengan menggunakan  SPSS 26 untuk menganalisis pola yang muncul. Dari hasil analisis yang telah dilakukan, didapati bahwa terdapat pengaruh book tax differences terhadap persistensi laba. Sebaliknya, tidak terdapat pengaruh antara tingkat hutang dengan persistensi laba dalam penelitian ini.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"112 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141668176","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 PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG 分析 "举报系统 "在防止 "PT PEGADIAN 地区办事处 X 万隆 "欺诈行为中的应用
LAND JOURNAL Pub Date : 2024-07-08 DOI: 10.47491/landjournal.v5i2.3639
A. Fatmawati, Nurul Hidayah
{"title":"ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DALAM PENCEGAHAN TERHADAP KECURANGAN (FRAUD) PADA PT PEGADAIAN KANTOR WILAYAH X BANDUNG","authors":"A. Fatmawati, Nurul Hidayah","doi":"10.47491/landjournal.v5i2.3639","DOIUrl":"https://doi.org/10.47491/landjournal.v5i2.3639","url":null,"abstract":"Kasus kecurangan (fraud) yang terjadi pada PT Pegadaian dalam kurun waktu berdekatan yaitu tahun 2015, tahun 2016, dan tahun 2018 yang tertuang dalam laporan konsolidasi menunjukkan lemahnya sistem pencegahan kecurangan (fraud). Laporan tugas akhir ini bertujuan untuk mengetahui bagaimana whistleblowing system yang diterapkan, upaya pencegahan kecurangan (fraud) yang dilakukan, serta pengaruh penerapan whistleblowing system dalam pencegahan kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung. Peneliti menggunakan jenis penelitian kuantitatif dengan teknik sampling yaitu purposive sampling yang mana jumlah sampel sebanyak 68 orang karyawan. Teknik pengumpulan data yang dilakukan adalah kuesioner dengan menggunakan skala Likert dan studi pustaka. Adapun teknik analisis datanya yaitu uji validitas, uji reabilitas, uji normalitas data, uji korelasi, uji regresi linier sederhana, uji t, dan uji koefisiensi determinasi. Hasil penelitian menunjukkan penerapan whistleblowing system dapat mempengaruhi pencegahan terhadap kecurangan (fraud) pada PT Pegadaian Kantor Wilayah X Bandung dengan hasil perhitungan thitung > ttabel atau 4,902 > 1,67591 dengan koefisiensi determinasi sebesar 32,5%.","PeriodicalId":516691,"journal":{"name":"LAND JOURNAL","volume":"113 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141667898","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
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