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Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak dengan Mekanisme Good Corporate Governance sebagai Pemoderasi Mahasani Puspitarani Krismonika; Nilda Tartilla
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 2 (2020): JIAKES Edisi Agustus 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i2.374

Companies are currently involved in various forms of tax planning to reduce the estimated tax liability. On the other hand, aggressive tax actions are bad for the companies because it requires them to report lower profits. Frank et al (2009) found there was a tendency that companies were able to report greater profits and have a low tax burden simultaneously. Thus, it can be said that trade-offs don't always occur. This study aims to assess the influence of the aggressiveness of financial reporting on tax aggressiveness in manufacturing companies from 2015-2018 by using the mechanism of Good Corporate Governance as a moderating variable. The data used in this study are secondary data obtained from the financial statements and annual reports of manufacturing companies from the Indonesia Stock Exchange. The population of this research is 27 manufacturing companies listed on the Indonesia Stock Exchange. Selection of the sample was done using the purposive sampling method. The analytical method used in this research is multiple regression or multiple regression with the SPSS version 25 computer program. Hypothesis test was performed using multiple regression methods and MRA (Moderated Regression Analysis). The results of this study indicate that the aggressiveness of financial reporting on manufacturing companies simultaneously has a significant positive effect on tax aggressiveness with a significance value of 0.003. The mechanism of Good Corporate Governance with indicators of Institutional Ownership and Managerial Ownership simultaneously has a significant negative effect on tax aggressiveness with a significance value of 0.001 and 0.007. As well as the mechanism of Good Corporate Governance, it is stated that it can weaken the effect of the aggressiveness of financial reporting on tax aggressiveness. Key words : Financial Reporting Agressiveness, Tax Aggressiveness, and Good Corporate Governance

Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay Ifita Meidina; Nilda Tartilla
Jurnal Ilmiah Akuntansi Kesatuan Vol 10 No 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1270

This research aims to determine: (1) The effect of profitability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (2) The effect of solvability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (3) The effect of the firm size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019.(4) The effect of public accounting’s size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (5) The effect of profitability, solvability, firm size, and public accounting’s size on audit delay in manufacturing company sector consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The samples in this research were 21 companies selected based on purposive sampling technique. With purposive sampling technique, 21 companies are acquired as a sample with 4 years of observation period, so the total samples of this research is 84 samples. Analysis method used are descriptive statistics, the assumptions of classical test, and multiple regression analysis. The results of this research show that profitability, solvability, and public accounting’s size have a significant effect on audit delay, while the firm size has no effect on audit delay. Profitability, solvability, firm size, public accounting’s size simultaneously effect on audit delay. Key words : Profitability, Solvability, Firm Size, Public Accounting’s Size, Audit Delay

Penerapan Sistem Informasi Akuntansi Berbasis Accurate Terhadap Penyusuanan Laporan Keuangan Fuzi Rifka Sallam; Nilda Tartilla
Jurnal Informatika Kesatuan Vol 2 No 1 (2022): JIKES Edisi Februari 2022
Publisher : LPPM IBI Kesatuan

Small and Medium Enterprises have increased, but few MSMEs have implemented accounting systems. Accounting Information System is increasingly increasing in the field of accounting certainly makes it easier for companies to produce financial reports in addition to facilitate the recording and can find out the company's financial condition. Financial statements that contain financial statements, company performance, and changes in financial position, inventory, and profits obtained which can help the company's internal parties in making decisions. Almuhajir Tugujaya Convection is a manufacturing company where the company produces clothing and shoes. The recording applied by the Almuhajir Tugujaya Convection is still done manually with the excel program, and only records cash receipts and disbursements, so that the owner does not know for sure the inventory, profits and losses obtained. Manual recording results in recording errors and the risk of data loss. The method used by the author in this study is qualitative with the type of case study. The data obtained is processed and then implemented into Accurate 4.0 Software. From this study, it can be concluded that the application of Accurate Software in the Almuhajir Tugujaya Convection can produce Financial Statements in accordance with current standards, and company profits or losses. Research results, after using Accurate at Almuhajir Tugujaya Convection, computerized sales and purchases transactions make it easy to input transactions. Making different formulas for each production can make it easier to find out the inventory stock, and know the production costs of each product. The resulting financial statements are precise and accurate in accordance with current standards, and can help internal parties know the company's condition in making decisions. The risk of data loss and errors in recording can be prevented. Keywords:Financial Statement, Manufacture, Software Accurate Enterprise 4.0

Analisis Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan Dan Ukuran Kap Terhadap Audit Delay Ifita Meidina; Nilda Tartilla
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1270

This research aims to determine: (1) The effect of profitability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (2) The effect of solvability on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (3) The effect of the firm size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019.(4) The effect of public accounting’s size on audit delay in manufacturing company sector consumer goods industry which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019. (5) The effect of profitability, solvability, firm size, and public accounting’s size on audit delay in manufacturing company sector consumer goods industry which are listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The samples in this research were 21 companies selected based on purposive sampling technique. With purposive sampling technique, 21 companies are acquired as a sample with 4 years of observation period, so the total samples of this research is 84 samples. Analysis method used are descriptive statistics, the assumptions of classical test, and multiple regression analysis. The results of this research show that profitability, solvability, and public accounting’s size have a significant effect on audit delay, while the firm size has no effect on audit delay. Profitability, solvability, firm size, public accounting’s size simultaneously effect on audit delay. Key words : Profitability, Solvability, Firm Size, Public Accounting’s Size, Audit Delay

The Influence of Bank Health Levels on Share Prices in Conventional General Banking Listed on the Indonesian Stock Exchange for the Period 2019 – 2022 Richad Alamsyah; Wulan Wahyuni RP; Nilda Tartilla
International Journal of Advanced Technology and Social Sciences Vol. 1 No. 3 (2023): November 2023
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijatss.v1i3.705

This research purpose is to analyze the impact of bank soundness on stock price both simultaneously and partially. This research conducted on several indicators which represented by each ratio. There are risk profile represented by Non Performing Loan (NPL), earning represented by Return on Asset (ROA), and capital represented by Capital Adequacy Ratio (CAR). The population was conventional banking companies listed on Indonesia Stock Exchange during 2019-2022. Sampling method used in this research was purposive sampling and obtained 36 banking companies as a sample. This research using quantitative method. Analysis technique used in this reseach was multiple linier regression. The result shows that simultaneously NPL, ROA, CAR have significant effect on stock price. Partially there was a significant and positive effect between ROA and stock price. However, Partially there was a significant and Negative effect between NPL, CAR and stock price

Determinan Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderating Pada Perusahaan Industri Sektor Consumer Goods Bursa Efek Indonesia Wulan Wahyuni Rossa Putri; Nilda Tartilla; Hadi Sutomo; Yuliandi Yuliandi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1753

This study aims to examine and analyze the determinants of firm value with capital structure as a moderating variable, how do the effects of Return On Assets (ROA), Debt Equity Ratio (DER), Debt Asset Ratio (DAR), DAR can moderate ROA and DER in influencing firm value . This research approach employs a descriptive methodology, which involves describing and analyzing research findings without drawing broader conclusions. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with the consumer goods sector. The sample was determined using purposive sampling method. The analytical method used in this study is multiple regression with the SPSS version 25 program and hypothesis testing is carried out using the moderate regression analysis (MRA) method. The results showed that partially ROE had a positive effect on firm value with a significance value of 0.000, while DER had no negative effect on firm value with a significance value of 0.803. DAR has no effect on firm value with a significance value of 0.156 and capital structure (DAR) can strengthen profitability (ROE) in influencing firm value with a significance value of 0.005. Meanwhile, capital structure (DAR) cannot strengthen Solvability (DER) in influencing firm value. Simultaneously ROA, DER, DAR can affect company value in consumer goods listed on the Indonesia Stock Exchange. The limitations of this study are the limitations of the processed data and the limitations of the variables used. Hopefully this research can be useful for the community, especially investors or investors as a material consideration in investing in companies Keywords: ROA, DER, DAR, ROE

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