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All Journal Jurnal Akuntansi Profesi Agrifor : Jurnal Ilmu Pertanian dan Kehutanan
Kristina, Dian
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Intensitas Modal, Financial Distress, Insentif Pajak dan Risiko Litigasi terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 kristina, dian; Yuniarta, Gede Adi
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.36433

Abstract

This study was aimed at finding out the effect of (1) capital intensity on accounting conservatism, (2) financial distress on accounting conservatism, (3) tax incentives on accounting conservatism, and (4) litigation risk on accounting conservatism. The type of research used is quantitative research. The population in this study are all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020 which are known to be 54 companies and the sampling technique uses the purposive sampling method. Obtained a sample of 23 companies x 5 years = 115 financial statement data. In this study, the data used are secondary data and the analytical techniques used are the classical assumption test analysis method, multiple linear regression analysis, hypothesis testing and the coefficient of determination. The results obtained using multiple linear regression analysis concluded that capital intensity, financial distress, tax incentives and litigation risk partially have a significant effect on accounting conservatism in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2016-2020.Keywords: Capital Intensity, Financial Distress, Tax Incentives, Litigation Risk, and Accounting Conservatism.
The Effect of Guano Walet Fertilizer and Ratu Biogen Foliar Fertilizer on the Growth and Yield of Tomato (Lycopercicum esculentum Mill.) Monza Variety Kristina, Dian; Rahmi, Abdul
Agrifor : Jurnal Ilmu Pertanian dan Kehutanan Vol 17, No 2 (2018): Oktober
Publisher : Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/af.v17i2.3611

Abstract

This experiment aims to: (1) to study of the effect of guano walet fertilizer and Ratu Biogen foliar fertilizeras well as their interaction on the growth and yield of tomato plants; and (2) to find proper dosage of guano walet fertilizer and proper concentration of Ratu Biogen foliar fertilizer for better growth and yield of tomato plants.The research carried out from May 2014 to July 2014, in the Village Melak Ulu RT.20 Subdistrict Melak, West Kutai. It applied Completely Randomized Design with factorial experiment 4 x 4 and five replications.  The first factor is the dosage of the guano walet fertilizer (G) consists of 4 levels, namely: no fertilizer application guano walet (g0), 10 Mg ha ̵ ¹, or 100 g of polybag ̵ ¹ (g1), 15 Mg ha ̵ ¹ or 150 g polibag ̵ ¹ (g2), 20 Mg ha ̵ ¹ or 200 g polybag ̵ ¹   (g3). The second factor is the concentration of Ratu Biogen (B) consists of 4 levels: without POC Ratu Biogen (b0), 1 ml 1 ̵ ¹ water (b1), 2 ml 1 ̵ ¹ water (b2), 3 ml 1 ̵ ¹  water (b3).Result of the research revealed that : (1) application of guano walet fertilizer affect very significantly on plant height at 14, 28, 42 days after planting, the number of fruits per plant, and weight of fruit per plant, but the effect is not significant on the days of plant flowered and days of plant harvest.  The best production is attained by the 200 g polybag-1 fertilizer guano walet (g3), namely 282,50 plant-1, In reverse, the least production is attained by without fertilizer guano walet (g0), namely 227,25 g plant ̵ ¹; (2) application of Ratu Biogen foliar fertilizer after significantly to very significantly on the plant height at 14 days after planting  and the number of fruits per plant, but the effect is no significant on the plant height at 28 and 42 days after planting, days of plant flowered, days of plant harvest, and weight of fruit per plant; and (3) interaction between guano walet fertilizer and Ratu Biogen foliar fertilizer no significantly on the plant height at 14, 28, and 42 days after planting, days of plant flowered, days of plant harvest, number of fruit per plant, and fruit weight per plant.
Co-Authors ABDUL RAHMI Gede Adi Yuniarta