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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL LPPM BIDANG EKOSOSBUDKUM AKURASI: Jurnal Riset Akuntansi dan Keuangan Akurasi
Lintje Kalangi
Universitas Sam Ratulangi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Faktor-faktor yang mempengaruhi audit report lag Christian Elrico Harison Lala; Lintje Kalangi; Anneke Wangkar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.768

Abstract

This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.
Evaluasi Proses Pengelolaan Barang Milik Daerah Pada Dinas Sosial dan Pemberdayaan Masyarakat Kota Manado: Indonesia Hetty Kezia Hengkeng; Lintje Kalangi; Rudy J. Pusung
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak : Perkembangan yang terjadi di Indonesia saat ini, telah membawa perubahan dalam sistem politik, sosial, kemasyarakatan serta ekonomi di berbagai bidang sehingga menimbulkan pengelolaan pemerintahan yang baik. Salah satunya yaitu pengelolaan pada Barang Milik Daerah. pengelolaan barang milik daerah, menjadi salah satu acuan bagi pemerintah Daerah dalam mengelolah aset yang dimilikinya. Penelitian ini bertujuan untuk melihat bagaimana proses pengelolaan barang milik daerah dan mengevaluasi kesesuaian proses pengelolan barang milik daerah pada dinas sosial dan pemberdayaan masyarakat kota manado di hubungkan dengan Peraturan Pemerintah Nomor 28 Tahun 2020. Metode analisis menggunakan metode deskriptif kualitatif, dan data penelitian diperoleh melalui pengumpulan data yang berhubungan dengan prosedur atau mekanisme BMD pada Dinas Sosial dan Pemberdayaan Masyarakat Kota Manado.dan wawancara. Hasil penelitian menunjukkan terdapat beberapa ketidak sesuaian dengan Peraturan yang terkait dalam Pengelolaan Barang Milik Daerah di Dinas Sosial dan Pemberdayaan Masyarakat Kota Manado. Dalam Pemeliharaan terkendala dimana masih adanya barang yang tidak dicatat dalam Kartu Pemeliharaan, dan Penghapusan terkendala dengan barang yang tidak ada.Kata kunci : Pengelolaan Barang Milik Daerah, Pemeliharaan dan Penghapusan.
Analisis Anggaran Biaya Produksi Sebagai Alat Untuk Meningkatkan Efektivitas Pengendalian Biaya Produksi Pada PT. Sari Tuna Makmur: Indonesia David Julio Sasongke; Lintje Kalangi; Syermi S.E Mintalangi
Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum) Vol. 6 No. 2 (2023): Jurnal LPPM Bidang EkoSosBudKum (Ekonomi,Sosial,Budaya, dan Hukum)
Publisher : Universitas Sam Ratulangi

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Abstract

Abstrak: Salah satu usaha yang dapat dilakukan perusahaan adalah dengan melakukan perencanaan dan pengendalian kegiatan perusahaan sehingga perusahaan dapat beroperasi secara efisien dan efektif. Penelitian ini bertujuan: 1) untuk mengetahui dan menganalisis bagaimana anggaran biaya produksi dalam meningkatkan efektivitas pengendalian biaya produksi pada PT. Sari Tuna Makmur, 2) untuk mengetahui dan menganalisis apa penyebab terjadinya selisih anggaran dan realisasi biaya produksi yang kurang menguntungkan pada PT. Sari Tuna Makmur. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif, pengambilan data menggunakan teknik wawancara dengan pihak PT. Sari Tuna Makmur. Hasil penelitian menunjukkan bahwa efektivitas penggunaan anggaran sebagai alat pengendalian biaya produksi pada PT. Sari Tuna Makmur sudah berjalan efektif hal tersebut dikarenakan nilai realisasi lebih kecil dari anggaran biaya produksi. Penyebab terjadinya varian atau selisih anggaran dan realisasi biaya produksi yang kurang menguntungkan pada PT. Sari Tuna Makmur adalah tidak melakukan pengurangan jumlah karyawan pada masa pandemi, covid 19 sehingga terjadi pemborosan biaya gaji oleh perusahaan. Dalam perencanaan biaya hendaknya perusahaan melakukan perencanaan pengendalian biaya yang sesuai dengan kebutuhan perusahaan sehingga biaya tersebut berguna sebagai pedoman untuk mencapai tujuan perusahaan, Kata Kunci : Biaya Produksi, Pengendalian Biaya
PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KELEBIHAN PERAN TERHADAP INDEPENDENSI AUDITOR INTERNAL PEMERINTAH DAERAH (STUDI PADA INSPEKTORAT KOTA TOMOHON DAN KABUPATEN MINAHASA) Grill G. U. Pangkey; Lintje Kalangi; Hendrik Gamaliel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to examine the extent to which the role ambiguity, role conflict, and role overload affect the independence of local government internal auditors. The problem in this study, namely the indication of a lack of independence in the internal auditor of local government seen from the audit results are not detected by the inspectorate, but found by the external auditor of the audit board (The Audit Board of The Republic of Indonesia). The population of this study were all local government internal auditors in Tomohon city and Minahasa regency totaling 60 people. Samples in this study using sampling techniques from Isaac and Michael (1983) with an error rate of 1% and then determined 55 people as samples taken from the internal auditor Inspectorate of Tomohon city and Minahasa regency. The variables in this study are independent variables, namely role ambiguity (X1), role conflict (X2), and role overload (X3), while the dependent variable is the independence of local government internal auditors. The data of this study were taken from questionnaires distributed to respondents. The results of this study indicate that the ambiguity of the role has a significant negative effect on the independence of local government internal auditors, the role conflict does not have a significant effect on the independence of local government internal auditors, the overload of the role has a significant negative effect on the independence of local government internal auditors, as well as district.
PREFERENSI PERENCANAAN PAJAK BENTUK USAHA: STUDI KASUS PADA WAJIB PAJAK PERORANGAN DI KOTA BITUNG Roj Jongke Wantah; Lintje Kalangi; Novi Swandari Budiarso
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

There is a phenomenon that occurs where individual entrepreneurs tend to choose (preference) the form of business entity as part of their tax planning. The corporate form of business is considered more profitable than an individual business when the owned business begins to grow larger. The increase in business turnover which causes changes in tax administration obligations in terms of tariffs and bookkeeping obligations is estimated to be the cause of individual entrepreneurs tending to choose businesses in the form of entities.Based on data compiled from KPP Pratama Bitung, it shows that there are 14 individual taxpayers who have changed their form of business during the last 5 year confinement from 2016 to 2021. From the previous total of Rp.44.821.482 to a total of Rp. 1.115.636. This study aims to know the preferences of individual taxpayers in conducting tax planning for the selection of business forms. This study uses a qualitative method with a case study approach. The selected informants were 10 individual business owners were a concern 10 in tax planning for the selection of business forms with the 3 people having switched during the research, while the rest had not switched. The data were obtained through observation techniques, in-depth interviews and documentation studies.The results of the study show that entrepreneurs as taxpayers always try to take advantage of every situation and rule to pay as little tax as possible in order to save expenses and maximize business profits, so that the decision to transfer the form of business with tax planning is carried out in order to get maximum profit without violating applicable regulations.
PENGARUH CAPITAL INTENSITY, LEVERAGE, SALES GROWTH, DAN MARKET-TO-BOOK-RATIO TERHADAP TAX AVOIDANCE PADA PERUSAHAAN SEKTOR KESEHATAN DI INDONESIA Juliani Trinitasia Gabriella Langi; Lintje Kalangi; Jessy D. L. Warongan
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol. 14 No. 1 (2023)
Publisher : Universitas Sam Ratulangi

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Abstract

This study aims to determine and analyze the effect of capital intensity, leverage, sales growth, and market-to-book-ratio on tax avoidance in Indonesian health sector companies listed on the IDX in 2018-2021.This research is a quantitative research by processing secondary data in the form of annual financial reports of health sector companies. The selection of the sample in this research was carried out using a purposive sampling method, namely the selection of samples using predetermined criteria. The number of observations used was 62 data from 17 companies. The data analysis method used is descriptive analysis, classical assumption testing, and multiple linear regression analysis. The results showed that the variable leverage and market-to-book-ratio had a significant effect on tax avoidance, while the capital intensity and sales growth variable, had no significant effect on tax avoidance.
ANALISIS PAJAK PENGHASILAN PASAL 21 SESUAI UNDANG- UNDANG HARMONISASI PERATURAN PERPAJAKAN NOMOR 7 TAHUN 2021 PADA SINTESA PENINSULA HOTEL MANADO I ketut Arya Putra Aditya; Lintje Kalangi; Anneke Wangkar
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 12 No. 01 (2024): JE. Vol. 12 No 1
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v12i01.53562

Abstract

Penelitian ini bertujuan untuk mengetahui perhitungan Pajak Penghasilan Pasal 21 pada Sintesa Peninsula Hotel Manado telah sesuai dengan Undang-Undang Harmonisasi Peraturan Perpajakan No 7 Tahun 2021. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif. Dengan pengumpulan data yang bersumber dari data sekunder yaitu dokumentasi dokumen perusahaan dan primer data yang merupakan hasil wawancara bersama responden. Hasil penelitian ini menunjukan bahwa Sintesa Peninsula Hotel Manado menghitung Pajak Penghasilan Pasal 21 menggunakan tarif pajak terbaru berdasarkan Undang- Undang Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021. Tidak ditemukannya kesalahan perhitungan pada Sintesa Peninsula Hotel Manado sehingga Pajak Penghasilan Pasal 21 yang disetorkan tidak terjadi kurang/lebih bayar. Untuk ketepatan waktu penyetoran dan pelaporan Pajak Penghasilan Pasal 21 dilakukan rata rata sebelum batas waktu yang ditentukan sehingga pelaporan dan penyetoran telah sesuai dengan peraturan pajak yang berlaku. Kata kunci: PPh Pasal 21, UU HPP No 7 Tahun 2021.
Faktor-faktor yang mempengaruhi audit report lag Christian Elrico Harison Lala; Lintje Kalangi; Anneke Wangkar
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 3 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i3.768

Abstract

This research aims to determine whether company size, profitability, audit opinion, and auditor reputation significantly affect audit report lag. This research was conducted at property and real estate companies listed on the Indonesia Stock Exchange from 2018 to 2021. Return measures the natural logarithm of total assets, company size, and profitability on Assets (ROA). Audit opinion and auditor reputation are measured using the nominal scale with dummy variables. The type of this research is quantitative, with purposive sampling as the technique of selecting samples, and 26 companies were selected as samples. The data were analyzed using the multiple linear regression method. Based on the analysis results, it was proven that company size, profitability, and audit opinion had a significant effect on the audit report lag. Meanwhile, the reputation of a public accounting firm has no significant effect on audit report lag on property and real estate companies listed on the Indonesia Stock Exchange.
Co-Authors Anneke Wangkar Christian Elrico Harison Lala David Julio Sasongke Grill G. U. Pangkey Hendrik Gamaliel Hetty Kezia Hengkeng I ketut Arya Putra Aditya Jessy D. L. Warongan Jessy Warongan Juliani Trinitasia Gabriella Langi Novi Swandari Budiarso Roj Jongke Wantah Rudy J. Pusung Syermi S.E Mintalangi