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All Journal Ilmu dan Budaya Economics and Digital Business Review Oikonomia: Jurnal Manajemen West Science Journal Economic and Entrepreneurship Journal of Accounting, Management and Islamic Economics
Saad, Bani
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGARUH UKURAN PERUSAHAAN, LEVERAGE, AUDIT TENURE, DAN FINANCIAL DISTRESS TERHADAP INTEGRITAS LAPORAN KEUANGAN Saad, Bani; Abdillah, Aisyah Farascahya
Oikonomia: Jurnal Manajemen Vol. 15 No. 1 (2019): Oikonomia: Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/oikonomia.v15i1.645

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, leverage, audittenure, dan financial distress terhadap integritas laporan keuangan pada perusahaanproperty dan real estate yang terdaftar di Bursa Efek Indonesia. Data penelitian yangdigunakan berasal dari periode 2014-2017. Dengan menggunakan metode purposivesampling, total observasi dalam penelitian ini adalah 142. Analisis data dilakukan denganmenggunakan regresi linear berganda yang diolah menggunakan software eviews 9. Hasilpenelitian menunjukkan bahwa ukuran perusahaan dan financial distress secara parsialberpengaruh positif dan signifikan terhadap integritas laporan keuangan, sedangkanleverage dan audit tenure secara parsial berpengaruh negatif dan signifikan terhadapintegritas laporan keuangan.
Pengaruh Independensi, Pengetahuan Auditor, dan Etika Profesi Terhadap Pertimbangan Tingkat Materialitas Karina, Arni; Saad, Bani; Putri, Shinta Anugrah
Ilmu dan Budaya Vol. 44 No. 1 (2023): Vol. 44, No 1 (2023)
Publisher : Universitas Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47313/jidb.v44i1.2055

Abstract

This study aims to find empirical evidence regarding the influence of independence, auditors knowledge and professional ethics on considerations of the level of materiality. This research was conducted on auditors working at a Public Accounting Firm (KAP) located in the South Jakarta area. The data collection method is carried out by submitting a research questionnaire contained in the google form link and hardcopy. The sample of this study was 130 auditors using the purposive sampling method. This research method uses descriptive statistical analysis and multiple linear regression. The results of this study with a significance level of 5% show that the independence of auditors does not affect the level of materiality consideration, auditor knowledge affects the level of materiality considerations and auditor professional ethics affects the consideration of materiality levels.Penelitian ini bertujuan untuk menemukan bukti empiris mengenai pengaruh independensi, pengetahuan auditor dan etika profesi terhadap pertimbangan tingkat materialitas. Penelitian ini dilakukan pada auditor yang bekerja pada Kantor Akuntan Publik (KAP) yang berada di wilayah Jakarta Selatan. Metode pengumpulan data dilakukan dengan cara mengirimkan kuesioner penelitian yang termuat di dalam link google form dan hardcopy. Sampel penelitian ini sebanyak 130 auditor dengan menggunakan metode purposive sampling. Metode penelitian ini mengunakan analisis statistik deskriptif dan regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa independensi auditor tidak berpengaruh terhadap tingkat pertimbangan materialitas, pengetahuan auditor berpengaruh terhadap tingkat pertimbangan materialitas dan etika profesi auditor mempengaruhi pertimbangan tingkat materialitas.
DAMPAK PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ramadhanti, Seli; Saad, Bani
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify and analyse differences in financial performance seen from the return on assets (ROA), current ratio (CR), and debt to equity ratio (DER) before and after the implementation of enterprise resource planning (ERP). This research is a quantitative research, in which the data was obtained from the annual financial statements contained on the company's official website, the official website of the Indonesia Stock Exchange (IDX), the official website of idn financials and the official website of the The Indonesia Capital Market Institute (TICMI). The sample used in this research was determined using purposive sampling, so that there were a sample of 30 manufacturing companies listed on the IDX that had implemented the ERP system in the 2003-2017 period. Data were analyzed by comparing various ratios over the three years before and the three years after ERP system implemantation. The results of this research indicate that there is no significant difference in financial performance seen from the return on assets (ROA) and current ratio (CR), but there is significant different from debt to equity ratio (DER) between before and after ERP implementation.
Tingkat Pendapatan, Tarif Pajak, Dan Sanksi Pajak Pengaruhnya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemeriksaan Pajak Sebagai Variabel Moderasi Karina, Arni; Siska, Melinda; Saad, Bani
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1185

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat pendapatan, tarif pajak, dan sanksi pajak terhadap keputuhan Wajib Pajak Orang Pribadi dengan pemeriksaan pajak sebagai variabel moderasi studi pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Jakarta Jagakarsa. Pendekatan penelitian ini menggunakan data primer melalui penyebaran kuesioner. Teknik penarikan sampel sebanyak 100 responden. Teknis analisis data menggunakan Partial Least Squares (PLS) dengan program SmartPLS versi 4.0. Hasil penelitian menunjukkan bahwa variabel tingkat pendapatan berpengaruh positif signifikan terhadap kepatuhan Wajib Pajak Orang Pribadi, tarif pajak berpengaruh positif signifikan terhadap kepatuhan pajak Wajib Pajak Orang Pribadi, sanksi pajak fiskus berpengaruh positif signifikan terhadap penerapan perpajakan Wajib Pajak Orang Pribadi, pemeriksaan pajak mampu memoderasi tingkat pendapatan terhadap kepatuhan perpajakan Wajib Pajak Orang Pribadi, pemeriksaan pajak tidak mampu memoderasi tarif pajak terhadap kepatuhan Wajib Pajak Orang Pribadi, dan pemeriksaan pajak mampu memoderasi pengaruh sanksi pajak terhadap kepatuhan Perpajakan Wajib Pajak Orang Pribadi.
Brand Image and Brand Awareness to The Success of The Beverage Business in The Market International (Case Study of Mixue Condet Raya) Saad, Bani; Nugraha, Rizki Nurul
West Science Journal Economic and Entrepreneurship Vol. 2 No. 01 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i01.635

Abstract

This research discusses brand image and brand awareness which have an important role in influencing the success of beverage businesses in the international market. The case study on Mixue Condet Raya provides a specific focus on the relevant context to gain deeper insights. This research has urgency in providing a better understanding of how brand image and brand awareness can shape the success of beverage businesses in the international market. The results of the research can provide strategic guidance to businesses in managing their brands effectively. This research uses a descriptive qualitative approach with survey methods, interviews, and is assisted by SWOC Analysis to identify the strengths, weaknesses, opportunities and challenges in Mixue's success on an international scale. This research can help Mixue Condet Raya to be able to maintain its business on an international scale, especially Indonesia.
Co-Authors Abdillah, Aisyah Farascahya Karina, Arni Nugraha, Rizki Nurul Putri, Shinta Anugrah Ramadhanti, Seli Siska, Melinda