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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Media Akuntansi Perpajakan Aktivitas Jurnal Ilmiah Akuntansi
Pohan, Erlina Sari
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Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, UKURAN KAP DAN OPINI AUDIT TERHADAP MANAJEMEN LABA Pohan, Erlina Sari; Aprilliadi, Teddy; Nurelvini, Abellia
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.193

Abstract

This study aims to examine whether there is an influence of firm size, size of the Public Accounting Firm (KAP) and auditor's opinion on earnings management activities in chemical sub-sector companies. The population in this study are chemical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The number of samples in this study were 10 companies with the sampling technique using purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. Methods of data analysis using linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that the variable firm size, size of the Public Accounting Firm (KAP) and auditor opinion have no effect on earnings management
Analisis Penerimaan Pajak Daerah Sebagai Pendorong Pertumbuhan Ekonomi Dan Dampaknya Dalam Belanja Daerah Pohan, Erlina Sari; Nasrullah, Achmad; Juwenah, Juwenah
Media Akuntansi Perpajakan Vol 7, No 1 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i1.6127

Abstract

The purpose of this study was to determine the growth rate, revenue effectiveness, effectiveness of regional spending, contribution of local tax revenue to regional economic growth, contribution of local tax revenue to regional spending and the rate of economic growth in Cilegon based on GRDP at current prices. The research method used is a qualitative descriptive method with data and budget targets for PAD, regional taxes, expenditures and regional GRDP in 2014-2018. The results showed that the growth rate of local taxes in 2015 was 21.23%, in 2015 it was 4.84%, in 2017 it was 16.14% and in 2018 it was 5.85%. Effectiveness of Regional Taxes, the average level of effectiveness in 2014-2018 is 99.83% (effective). For the level of effectiveness of 2014-2018 Regional Expenditures which reached 80-90% (enough). The contribution of income to regional economic growth in 2014-2018 exceeds 100% (very good). The contribution of Regional Tax receipts to Regional Expenditures for 2014-2018 reached 20.10-30% (medium). The economic growth rate in 2015 was 4.17%, in 2016 it was 4.99%, in 2017 it was 5.46% and in 2018 it was 5.82%. Contributions in this research contribute ideas to the City Government of Cilegon and become a material for consideration in making decisions and policies for better development in the future.
Pengaruh Growth Opportunity Net Working Capital dan Cash Flow Terhadap Cash Holding Pohan, Erlina Sari; Achmad Nasrullah
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/aktivitas.v2i2.41888

Abstract

Urgensi pada penelitian ini yaitu cash holding perusahaan Food and Beverage mengalami fluktuatif yang artinya mengalami kenaikan dan penurunan dalam tahun penelitian. Peluang pertumbuhan kas dan setara kas dalam perusahaan ini mengalami kenaikan setiap tahunnya, tetapi jumlah kas dalam perusahaan ini terlalu rendah dari segi penerimaan kas dan pengeluaran kas yang mengalami penurunan. Variabel lainnya yang digunakan pada penelitian ini adalah growth opportunity, net working capital dan cash flow. Pemilihan objek perusahaan Food and Beverage dilakukan karena bidang yang berkaitan dengan kebutuhan dasar masyarakat. Selain itu juga industri makanan dan minuman masih mampu bertahan didalam situasi apapun. Metodologi penelitian yang dipakai pada penelitian ini adalah kuantitatif dengan teknik analisis regresi dan analisis deskriptif. Populasi pada penelitian ini yaitu Food and Beverage yang listed di Bursa Efek Indonesia tahun 2018–2020. Teknik pengambilan sampel yang digunakan adalah Dengan menggunakan teknik penentuan sample yang digunakan yaitu purposive sampling mendapatkan 15 perusahaan. Hasil penelitian dalam penelitian ini adalah growth opportunity dan networking capital memiliki pengaruh pada cash holding sementara cash flow tidak memiliki pengaruh pada cash holding.  
Co-Authors Achmad Nasrullah Aprilliadi, Teddy JUWENAH JUWENAH Nasrullah, Achmad Nurelvini, Abellia