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Pengaruh Size, Return On Asset, Leverage, dan Sales Growth terhadap Price Book Value Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode (2017 – 2020) Juniria Fransiska Loi; Emi Masyitah
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 1 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i1.701

Price Book Value adalah rasio yang digunakan untuk menilai apakah harga saham dari suatu perusahaan termasuk murah atau mahal. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Size, Return On Asset, Leverage dan Sales growth terhadap Price Book Value Pada Perusahaan Pertambangan Yang Terdaftar Di BEI baik secara parsial maupun simultan. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah sebanyak 34 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, sampel pada penelitian ini menggunakan purposive sampling. Dan teknik analisis data dalam penelitian ini menggunakan statistik deskriptif. Dalam penelitian ini data diolah menggunakan program software SPSS. Adapun hasil dar hasil uji hipotesis pada penelitian ini untuk membuktikan bahwa secara parsial Size, Leverage, dan Sales Growth tidak berpengaruh dan tidak signifikan terhadap price book value, dan untuk hasil uji - F membuktikan Size, Return on asset, Leverage dan Sales growth secara simultan berpengaruh signifikan terhadap price book value.

Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Beban Pajak Tangguhan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Periode 2018-2020 Grace Magdalena Zai; Emi Masyitah
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Manajemen laba yaitu kebijakan yang di pilih oleh pihak manajemen untuk mempengaruhi laba dengan memperhatikan standar akuntansi untuk mencapai tujuan yang diharapkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage terhadap manajemen laba. Penelitian menggunakan data sekunder yang berupa laporan keuangan tahunan, jurnal, dan buku terkait. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 dengan populasi sebanyak 56 perusahaan dan sampel 23 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap manajemen laba. Sedangkan, perencanaan pajak, ukuran perusahaan, beban pajak tangguhan dan leverage secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage berpengaruh signifikan terhadap maanjemen laba.

EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS Siti Kadariah; Agus; Muslim Marpaung; Emi Masyitah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Corporate bankruptcy is a process carried out under bankruptcy law, when the company is unable to pay its obligations or reach an agreement with creditors. Creditors can file a lawsuit when the company meets the criteria for bankruptcy. The auditor's opinion consists of five kinds of opinions, namely unqualified (unqualified), unqualified with explanatory language (unqualified with explanatory language), qualified (reasonable), disclaimer (refusal to give an opinion), and adverse (unreasonable). In providing the five opinions above, the auditor must also consider the going concern aspect. Auditors in auditing financial statements are based on auditing standards set by the Indonesian Institute of Accountants which include (1) general standards, (2) fieldwork standards and (3) reporting standards.

Pengaruh Perencanaan Pajak, Ukuran Perusahaan, Beban Pajak Tangguhan, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Manufaktur Sektor Barang Dan Konsumsi Periode 2018-2020 Grace Magdalena Zai; Emi Masyitah
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i1.1081

Manajemen laba yaitu kebijakan yang di pilih oleh pihak manajemen untuk mempengaruhi laba dengan memperhatikan standar akuntansi untuk mencapai tujuan yang diharapkan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage terhadap manajemen laba. Penelitian menggunakan data sekunder yang berupa laporan keuangan tahunan, jurnal, dan buku terkait. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2020 dengan populasi sebanyak 56 perusahaan dan sampel 23 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial profitabilitas berpengaruh signifikan terhadap manajemen laba. Sedangkan, perencanaan pajak, ukuran perusahaan, beban pajak tangguhan dan leverage secara parsial tidak berpengaruh signifikan terhadap manajemen laba. Secara simultan perencanaan pajak, ukuran perusahaan, beban pajak tangguhan, profitabilitas dan leverage berpengaruh signifikan terhadap maanjemen laba.

Pengaruh Firm Size, Likuiditas, Profitabilitas Dan Leverage Terhadap Manajemen Laba Pada Perusahaan Sub Sektor Perusahaan Efek Jasa Yang Terdaftar Di BEI Periode 2016-2020 Muhammad Adji Purnomo; Emi Masyitah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.113

Earnings management is the manager's decision to choose certain accounting policies that are considered to be able to achieve the desired goals. This study aims to examine the effect of profitability, leverage, liquidity, and firm size on earnings management in manufacturing companies. The variables used in the test are profitability, leverage, liquidity, and firm size as independent variables, and earnings management as the dependent variable. This research is a quantitative research. The source of this research data is secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange website. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The method of determining the sample used is the purposive sampling method. After being selected based on the purposive sampling method, there were a total sample of 45 samples with an observation period of 5 years. Hypothesis testing in this study using multiple linear regression analysis method using statistical application Statistical Package for Social Sciences (SPSS) version 22 as a test tool. The analytical methods used include descriptive statistical tests, classical assumption tests (test normality, multicollinearity, heteroscedasticity tests), and hypothesis testing.

International Journal of Management, Economic and Accounting Volume 3, Issue 5 October 2025 E-ISSN 3025-5627 (Online) https://doi.org/10.61306/ijmea Shela Oktaviana; Emi Masyitah
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax reporting is an administrative obligation that must be carried out by taxpayers and tax withholding taxpayers in order to convey tax information to state authorities. In the banking sector, tax reporting on deposit and savings interest plays an important role as a form of transparency as well as a form of compliance with tax regulations. This study aims to analyze the application of taxes on deposit and savings interest as well as the level of tax reporting compliance at PT Bank Sumut KCP Brayan Medan. In addition, this study also examines the obstacles faced by banks and customers, efforts that have been made to improve compliance, and customer perceptions of these tax obligations. The research uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The data obtained was analyzed with the help of NVivo software to find the main themes related to tax compliance. The results of the study show that tax reporting has been carried out in accordance with the provisions through the e-Bupot system with an automatic deduction of 20% on deposit and savings interest. However, implementation still faces obstacles in the form of limited human resources, technical problems, and sudden regulatory changes. From the customer side, there is a lack of understanding and a lack of socialization, which causes a perception of lack of transparency. Therefore, tax reporting compliance will be optimal if there is a synergy between strengthening the bank's internal system and improving communication, transparency, and education to customers.

Analisis Sistem Akuntansi Manajemen Anggaran dan Realisasi Pendapatan Pada PT. Jasamarga Tollroad Operator Dinda, Dinda Ramadhani; Purwita Sari; Emi Masyitah
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3377

Penelitian ini bertujuan untuk mengetahui, memahami, dan menganalisis secara mendalam penerapan sistem akuntansi manajemen anggaran serta realisasi pendapatan pada PT Jasamarga Tollroad Operator (JMTO) Cabang Belmera. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif agar dapat memberikan gambaran yang lebih jelas mengenai proses penerapan sistem akuntansi manajemen dalam kegiatan perencanaan, pelaksanaan, serta pengendalian keuangan perusahaan. Data penelitian diperoleh dari dua sumber, yaitu data primer dan data sekunder. Data primer dikumpulkan melalui wawancara langsung dengan pihak yang terlibat dalam penyusunan anggaran dan pengelolaan pendapatan, serta melalui observasi terhadap kegiatan operasional di lapangan. Sementara itu, data sekunder diperoleh dari laporan anggaran dan realisasi pendapatan perusahaan selama periode 2021 hingga 2023. Analisis data dilakukan dengan bantuan aplikasi NVivo melalui proses reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi manajemen anggaran dan realisasi pendapatan di PT JMTO Cabang Belmera pada dasarnya telah berjalan dengan baik sesuai dengan pedoman dan prosedur yang berlaku di perusahaan. Namun, masih terdapat beberapa hambatan seperti selisih antara anggaran dan realisasi pendapatan, keterlambatan pencatatan akibat gangguan sistem EDC, serta ketidaksesuaian data transaksi pada ruas tol yang terintegrasi. Secara keseluruhan, sistem ini berperan penting dalam mendukung efektivitas dan efisiensi pengelolaan keuangan, namun evaluasi rutin tetap diperlukan agar hasilnya lebih optimal.

Analysis Of Tax Implementation On Interest On Deposits and Savings Tax Reporting Compliance at PT Bank Sumut Brayan Medan Branch Shela Oktaviana; Emi Masyitah
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax reporting is an administrative obligation that must be carried out by taxpayers and tax withholding taxpayers in order to convey tax information to state authorities. In the banking sector, tax reporting on deposit and savings interest plays an important role as a form of transparency as well as a form of compliance with tax regulations. This study aims to analyze the application of taxes on deposit and savings interest as well as the level of tax reporting compliance at PT Bank Sumut KCP Brayan Medan. In addition, this study also examines the obstacles faced by banks and customers, efforts that have been made to improve compliance, and customer perceptions of these tax obligations. The research uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The data obtained was analyzed with the help of NVivo software to find the main themes related to tax compliance. The results of the study show that tax reporting has been carried out in accordance with the provisions through the e-Bupot system with an automatic deduction of 20% on deposit and savings interest. However, implementation still faces obstacles in the form of limited human resources, technical problems, and sudden regulatory changes. From the customer side, there is a lack of understanding and a lack of socialization, which causes a perception of lack of transparency. Therefore, tax reporting compliance will be optimal if there is a synergy between strengthening the bank's internal system and improving communication, transparency, and education to customers.

THE EFFECT OF AUDIT QUALITY, AUDIT COMMITTEE, AND AUDIT TENURE ON FRAUD IN FINANCIAL REPORTS: (Empirical Study of Healthcare Manufacturing Companies Listed on the Indonesia Stock Exchange 2019–2023) Nurhasanah; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v3i6.656

This study is motivated by the increasing cases of financial statement fraud in the Indonesian healthcare sector, such as PT Indofarma Tbk and PT Kimia Farma Tbk, which caused significant losses Based on the Fraud Triangle theory, fraud occurs due to pressure, opportunity, and rationalization. This research aims to analyze the effect of audit quality, audit committee, and audit tenure on financial statement fraud in healthcare manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employed a quantitative approach with an associative method Secondary data from annual financial reports were analyzed using multiple linear regression after passing classical assumption tests. The results show that audit quality, audit committee, and audit tenure partially have no significant effect on financial statement fraud . However, simultaneously, the three variables have an influence, although not significant, on financial statement fraud . These findings indicate that preventing fraud does not rely solely on these internal factors but requires more comprehensive supervision and the implementation of good corporate governance

THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND COMPANY SIZE ON AUDIT QUALITY : (An Empirical Study Of Manufacturing Companies In The Food & Beverage Sub-Sector Listed on The Indonesia Stock Exchange 2019-2023) Nadila Ayuni; Emi Masyitah; Ina Liswanty
International Journal of Management, Economic and Accounting Vol. 3 No. 6 (2025): December 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the influence of audit fees, audit Tenure, and company size on audit quality in manufacturing companies in the Food & beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The underlying phenomenon of this research is the rise in cases of financial statement manipulation, which have raised public doubts about audit quality. The research method used is a quantitative associative approach, utilizing secondary data in the form of companies' annual financial reports. The research sample was obtained using a purposive sampling technique of 17 companies. Data analysis was performed using logistic regression. The analysis results indicate that audit fees, audit Tenure, and company size have no significant effect. Simultaneously, all three independent variables influence audit quality. The Nagelkerke R Square value of 0.057 indicates that the independent variables are able to explain the variation in audit quality by a percentage, while the remainder is influenced by other factors outside the model. This finding confirms that the amount of audit fees, length of audit engagement, and company size are not always determining factors.

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