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All Journal Jurnal Dinamika Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Panca Wahyuningsih
STIE Pelita Nusantara
Economics, Econometrics & Finance

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ANALISIS PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN Zuhrotul Millah; Luhgiatno Luhgiatno; Panca Wahyuningsih
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p72-86

Abstract

The company's financial performance is an indicator of the company's success in generating profits. Conservatism is also closely related to the value of a company's assets because it includes a slowdown in revenue recognition leading to lower retained earnings and faster loss recognition. This study aims to analyze the effect of Accounting Conservatism and Capital Structure on Company Financial Performance on sub property, real estate and building construction service companies registered in May 2015-2017. In this study there are 26 data companies property, real estate and building construction with the number of observations for 3 years (2015-2017) as many as 78 research samples obtained by purposive sampling method. Data collection method is done through documentation study. The data analysis technique used is multiple regression analysis. The results of this study indicate that accounting conservatism has no effect on financial performance while capital structure has an effect on financial performance. The use of corporate debt will be able to reduce the amount of tax borne by the company, so that the reduced tax borne by the company will improve the company's performance in terms of profitability. Keywords : Accounting Conservatism; Capital Structure; Financial Performance
PENINGKATAN PAD DAN DAU TERHADAP BELANJA MODAL DI KABUPATEN/KOTA DI PROPINSI JAWA TENGAH Panca Wahyuningsih; Widaryanti Widaryanti
Jurnal Dinamika Ekonomi & Bisnis Vol 12, No 1 (2015)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v12i1.377

Abstract

AbstrakTujuan penelitian ini adalah  untuk memberikan bukti empiris pengaruh  Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) terhadap Belanja Modal Kabupaten/Kota di Jawa Tengah. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitaitif dengan pengujian regresi berganda dengan melakukan uji asumsi klasik sebelum mendapatkan model penelitian terbaik. Variabel dalam penelitian ini adalah Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) sebagai variabel independen dan Belanja Modal sebagai variabel dependen. Jumlah populasi penelitian ini adalah 29 kabupaten dan 6 kota di Propinsi Jawa Tengah dengan menggunakan purposive sampling diperoleh 25 kabupaten/kota sebagai sampel dari tahun 2009 sampai dengan tahun 2011. Hasil dari penelitian ini adalah Pendapatan Asli Daerah (PAD dan Dana Alokasi Umum (DAU ) berpengaruh signifikan terhadap Belanja Modal pada kabupaten/kota di Propinsi Jawa Tengah. AbstractThe purpose of this study is to provide the empirical evidence of the effect of the region own source revenue and the general allocation fund to the capital expenditure of regencies/towns in Central Java province. The analytical method used in this study is the quantitative method with double regression test; the classic assumption test was run before obtaining the best model of research. Variables in this study are the region own source revenue and general allocation fund as independent variables and capital expenditure as dependent variable. Total populations of this study are 29 regencies and 6 towns in Central Java province, by using the purposive sampling obtained 25 regencies/towns that then used as samples from the year of 2009 up to the year of 2011. The result of this study is: the region own source revenue and the general allocation fund affect significantly to the capital budget in regencies/towns in Central Java province.
Pemeriksaan Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak (Studi Pada Restoran di Kabupaten Grobogan) Widaryanti Widaryanti; Panca Wahyuningsih
Jurnal Dinamika Ekonomi & Bisnis Vol 18, No 1 (2021)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v18i1.1966

Abstract

This study aims to determine whether tax audits and tax sanctions affect taxpayer compliance at BPPKAD Grobogan Regency. The population in this study were taxpayers registered at BPPKAD Grobogan Regency. Samples were taken as many as 76 respondents using the Probability Sampling method, namely random sampling because the sampling of members of the population was done randomly without paying attention to the existing strata and in the population. Meanwhile, data collection using a questionnaire. The results of the analysis show that the tax audit has a positive effect on the compliance of taxpayers with the t value is greater than the t table, namely 2.966> 1.665 with a significance level of 0.004 and taxation sanctions have a positive effect on the compliance of taxpayers with the t value is greater than the t table, namely 5.992> 1,665 with a significance level of 0,000.
Co-Authors Widaryanti Widaryanti Zuhrotul Millah