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All Journal Balance Vocation Accounting Journal Akuntansi dan Ekonomi Pajak: Perspektif Global
Khorida Ar
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Economics, Econometrics & Finance

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ANALISIS PERENCANAAN DAN PENGENDALIAN PERSEDIAAN BARANG JADI PADA PT. PARDIC JAYA CHEMICALS Khorida AR
Balance Vocation Accounting Journal Vol 1, No 1 (2017): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (114.005 KB) | DOI: 10.31000/bvaj.v1i1.222

Abstract

Perencanaan dan pengendalian pada persediaan barang jadi suatu perusahaan yang meliputi persiapan stok barang yang siap jual, penanganan dalam progress penjualan, pencatatan keluar masuknya barang atau pengerakan barang dalam gudang, laporan stok persediaan barang jadi, kesamaan antara data dengan fisik barang yang ada. Tujuan penulisan ini adalah untuk : Untuk mengetahui penerapan perencanaan dan pengendalian persediaan barang jadi dan mengetahui sistem persediaan barang jadi yang diterapkan pada PT. Pardic Jaya Chemicals.
Pengaruh Agresivitas Pajak, Profitabilitas, Leverage, Dan Dewan Komisaris Independen Terhadap Corporate Social Responsibility Disclosure Dengan Ukuran Perusahaan Sebagai Variabel Moderasi : (Pada Perusahaan Sektor Infrastruktur Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Indra Gunawan Siregar; Khorida AR; Hikmah Putri Hastuti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 2 (2024): Mei: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i2.136

Abstract

The aim of this research is to determine the effect of tax aggressiveness, profitability, leverage, and an independent board of commissioners on corporate social responsibility disclosure with company size as a moderating variable in infrastructure companies listed on the Indonesia Stock Exchange. The period used in this research is 4 years, starting from 2018-2021. This study uses a quantitative approach. The population in this study were 67 infrastructure companies that were still listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling and a sample of 13 companies was obtained. The data analysis technique used is moderated regression analysis (MRA). The results of the research show that partially tax aggressiveness, company size has a positive effect on corporate social responsibility disclosure, profitability, leverage, an independent board of commissioners has no effect on corporate social responsibility disclosure, company size is able to moderate tax aggressiveness towards corporate social responsibility disclosure, and company size does not. able to moderate profitability, leverage, independent board of commissioners on corporate social responsibility disclosure. Simultaneously, tax aggressiveness, profitability, leverage, independent board of commissioners, and company size have a positive and significant effect on corporate social responsibility disclosure. The ability of the variables tax aggressiveness, profitability, leverage, board of commissioners and company size to explain Corporate Social Responsibility disclosure is 21% as shown by the large adjusted R square value. Meanwhile, the remaining 79% is influenced by other variables.
Co-Authors Hikmah Putri Hastuti Indra Gunawan Siregar