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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Kewirausahaan (JMDK)
Dewi Kusumowati
University of Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Faktor–Faktor yang Memengaruhi Ketepatan Waktu Penyajian Laporan Keuangan Mega Nova Kristiana; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.5763

Abstract

This study aims to analyze the factors that influence the timeliness of financial statement presentation in banking companies listed on the Indonesia Stock Exchange. The factors tested in this study are company size, profitability, audit opinion and quality of KAP as independent variables while timeliness as the dependent variable. The research sample consisted of 99 banking companies listed on the Indonesia Stock Exchange (IDX) and submitted financial statements for the period 2015-2017. The data used in this method is secondary data and sample selection using the purposive sampling method. The analytical tool used is logistic regression analysis at a significant level of 5%. The results of hypothesis testing indicate that audit opinions have a significant effect on the timeliness of financial statement presentation, while firm size, audit opinion and KAP quality do not affect the timeliness of financial statements presentation of banking companies listed on the Indonesia Stock Exchange.
Dampak Corporate Governance, ROA Dan Leverage terhadap Penerapan Tax Avoidance Ike Dilasari; Norman Duma Sitinjak; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 7, No 2 (2021): September 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i2.7060

Abstract

Companies need to make efficiency so that the profits obtained can be optimal. tax is one of the objects of company efficiency. tax avoidance is a way for companies to safely minimize the tax burden. safe because it does not violate tax rules. corporate governance, roa and leverage are variables that can affect tax avoidance activities. this study examines the impact of corporate governance, roa and leverage on the implementation of tax avoidance. the method used is quantitative. the companies studied are companies registered as CGPI participants. the analysis technique uses multiple regression analysis. the test results show that the three independent variables affect the implementation of tax avoidance. changes in corporate governance activities, roa value and leverage can result in changes in tax avoidance activities carried out by the company. CGPI participating companies need to focus more on corporate governance, roa and leverage in carrying out tax avoidance activities.
“COSO” Internal Control Analysis on Account Receivable (Case Study in Astra Sedaya Finance Branch Cirebon) Shella Oktavia Hermanto Putri; Dewi Kusumowati
Jurnal Manajemen dan Kewirausahaan Vol 8, No 1 (2020): June 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v8i1.4189

Abstract

The purpose of this study is to determine the internal control system of accounts receivable, and to determine whether internal control analysis of model “COSO” on Account Receivable has been implemented at PT. Astra Sedaya Finance branch Cirebon. Primary secondary data are analyzed based on the components of internal control established by the Committee of Sponsoring Organizations (COSO). The components of internal control that will be analyzed in this study, and then have 5 (five) element: 1) Control Environmental, 2) Risk Assessment,       3) Control Activities,     4) Information and Communication, and 5) Monitoring Activities. Research result Internal Control of accounts receivable at the Astra Sedaya Finance Cirebon Branch had been found effective, where the company's management had adopted the basic concepts and principles of internal control by standard operating procedures that had been set by the company. The overall system of internal control over accounts receivable at the Astra Sedaya Finance was effective enough, where management had implemented the principles of internal control in accordance with COSO, but there has been a weakness that the company still had not been put on the application system for recording and completion of documents receivable for companies in which still using manual computerized.https://doi.org/10.26905/jmdk.v8i1.4189 
Analisis Perbandingan Model Altman, Grover, Zmijewski Dan Springate Sebagai Prediksi Financial Distress Enggar Prasetianingtias; Dewi Kusumowati
Jurnal Akuntansi dan Perpajakan Vol 5, No 1 (2019): March 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i1.3072

Abstract

This study aims to compate the accuracy of Altman, Grover, Zmijewski and Springate models to predict financial distress. Comparison has done by analyzing the level of accuracy of each model. The variables in this study are the financial ratios of Altman, Grover, Zmijewski, and Springate towards accuracy in predicting Financial Distress.The data has been taken from annual financial reports that published on the Indonesian Stock Exchange website. The sample used is an agriculture company listed on the IDX during 2016-2017. The sampling technique was purposive sampling with a total sample of 34 companies. The criteria in purposive sampling are companies that publish annual financial statements in the period 2016-2017 and stock price data are available on the trading date ending in the year.The results show that the Grover G-Score model is a prediction model with a high accuracy of 85.29% by comparing it with actual conditions. The percentage comparison of Negative Net Income and dividend payment in the Grover model has a percentage of 85%. The Springate model has an accuracy rate of 83.82%, Altman with an accuracy rate of 68.65% and the last is Zmijewski with an accuracy of 25%. DOI: https://doi.org/10.26905/ap.v5i1.3072
Co-Authors Enggar Prasetianingtias Ike Dilasari Mega Nova Kristiana Norman Duma Sitinjak Shella Oktavia Hermanto Putri