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All Journal JES (Jurnal Ekonomi STIEP)
Zulka Sapta Dilla
IBE Indonesia Pontianak
Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMAN LABA SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Pada Bei Tahun 2017-2019) Nindy Puspitasari; Zulka Sapta Dilla
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.99

Abstract

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on audit delay.
ANALISIS BUMD (PDAM TIRTA KHATULISTIWA DAN BPR KHATULISTIWA) TERHADAP PAD KOTA PONTIANAK TAHUN 2016-2019 Zulka Sapta Dilla; Nindy Puspitasari
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.140

Abstract

ABSTRACT "Analysis of Regional Owned Enterprises (BUMD) on Regional Original Income (PAD) for Pontianak City" is a source of funding for the development and maintenance of the Pontianak City area. As for the Regional Owned Enterprises in Pontianak City, which we have seen, there are only 2 BUMDs, namely PDAM Tirta Khatulistiwa and BPR Equator Pontianak. The author's research objective is to find out the contribution of BUMD profits to local revenue in Pontianak City in 2016-2019. The research method uses descriptive quantitative research which is analytical and calculating with data sources obtained from the BKD of Pontianak City and the Secretariat of the Mayor of Pontianak City. Based on the results of the study, it can be concluded that Contribution and Regional Original Income, namely the Profit Contribution of SOEs, especially to PDAM Tirta Khatulistiwa, is 2.53% of the total PAD, while at BPR Khatulistiwa Pontianak it is 0.19% of the Regional Original Revenue of Pontianak City, which is very small when compared to the other. So that efforts and innovations are needed to increase the revenue and contribution of BUMD, especially PDAM Tirta Khatulistiwa and BPR Khatulistiwa Pontianak to PAD Pontianak City.
Co-Authors Nindy Puspitasari