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All Journal INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Akuntansi dan Keuangan West Science
Tutut Dewi Astuti
Universitas Mercu Buana
Economics, Econometrics & Finance

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Evaluasi Sistem Pengendalian Internal: Aset Tetap Berdasarkan Committee of Sponsoring Organization (COSO) Framework Pada PT. Lingkar Organik Indonesia Tahun 2022 Sari Tarumasely; Tutut Dewi Astuti
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.551

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan sistem pengendalian internal aset tetap berdasarkan Committee of Sponsoring Organization (COSO) Framework. Populasi dalam penelitian ini adalah PT. Lingkar Organik Indonesia. Sampel dalam penelitian ini adalah Direktur Lingkar Organik dan Devisi Keuangan khusus bagian kerumahtanggan. Pada penelitian ini, penulis menggunakan metode wawancara dan observasi, yang kemudian dari hasil wawancara dan observasi akan dievaluasi berdasarkan COSO framework dan memberikan kesimpulan pada akhir penelitian. Hasil dari penelitian ini menunjukkan bahwa: Penerapan system pengendalian internal asset tetap di PT. Lingkar Organik secara umum telah sesuai dengan Committee of Sponsoring Organizations (COSO). Hal ini dapat dilihat dari lingkungan pengendalian yaitu semua karyawan bekerja sesuai kompetensi jabatan masing-masing, struktur dan pembagian otorisasi yang teratur dan produktif juga sumber daya manusia yang sesuai dengan kebutuhan perusahaan. Penaksiran resiko perusahaan mempunyai tim khusus untuk mengolah resiko yang terjadi pada asset tetap. Aktivitas pengendalian terdapat pemisahaan tugas dalam mengelola asset tetap, dokumen-dokumen yang memadai, program komputer dan file data. Informasi dan komunikasi perusahaan dilakukan dalam dua jenis yaitu rapat kerja tahunan dan pleno setiap 3 bulan sekali.
The Influence Of Profitability Ratio, Leverage and Capital Intensity Ratio on Tax Avoidance Practices In Manufacturing Companies Listed On The IDX For The Period 2016-2020 Tangkas Putra Kencana; Tutut Dewi Astuti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.708

Abstract

Tax avoidance practice is the act of organizing financial or business transactions to reduce tax liabilities legally without violating applicable tax laws. Testing the effect of profitability, leverage, and capital intensity ratio (CIR) on tax avoidance practices is the purpose of this study. The object of this research was conducted in the basic and chemical sub-sector manufacturing industries listed on the IDX in the 2016-2020 period. The sample used was 70 companies for five years with 184 companies observed. The technique of taking the sample uses purposive sampling whose method uses multiple linear regression. The type of data is secondary data such as financial and annual reports downloaded from the idx.co.id page and the company's official website. The results of this study show that the variables of profitability, leverage, and capital intensity have a positive influence on tax avoidance practices.
The Influence Of Profitability Ratio, Leverage and Capital Intensity Ratio on Tax Avoidance Practices In Manufacturing Companies Listed On The IDX For The Period 2016-2020 Tangkas Putra Kencana; Tutut Dewi Astuti
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 4 No. 2 (2023): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v4i2.708

Abstract

Tax avoidance practice is the act of organizing financial or business transactions to reduce tax liabilities legally without violating applicable tax laws. Testing the effect of profitability, leverage, and capital intensity ratio (CIR) on tax avoidance practices is the purpose of this study. The object of this research was conducted in the basic and chemical sub-sector manufacturing industries listed on the IDX in the 2016-2020 period. The sample used was 70 companies for five years with 184 companies observed. The technique of taking the sample uses purposive sampling whose method uses multiple linear regression. The type of data is secondary data such as financial and annual reports downloaded from the idx.co.id page and the company's official website. The results of this study show that the variables of profitability, leverage, and capital intensity have a positive influence on tax avoidance practices.
Co-Authors Sari Tarumasely Tangkas Putra Kencana