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All Journal Jurnal Kajian Akuntansi International Journal of Economics (IJEC)
Nadirsyah
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Economics, Econometrics & Finance

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The Influence of Amount Traveler's Regional Original Income Through Entertainment Tax, Hotel Tax, and Restaurant Tax Regency/City in Aceh Province Nadirsyah; Fitriyadi Firman; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.624

Abstract

This study examines the impact of sources of tourists on local revenue (PAD) through entertainment tax, hotel tax and district/ cit restaurant tax in Aceh province for the period 2013-2017. Sample was obtained using all population which are districts/cities in Aceh province as many as 92 observations. The type of data used in this research is secondary data. The findings showed that number of tourists has no effect on PAD. This is because the main source of PAD does not come from the number of tourists alone but also comes from other local revenue receipts so that the number of tourists does not directly affect PAD. On the other hand, the number of tourists affects entertainment tax, hotel tax, and restaurant tax in the districts/cities of Aceh province. A number of tourists are assumed to spend on financial satisfaction in traveling which is directly followed by spending on entertainment taxes, hotel taxes, and restaurant taxes. Furthermore, entertainment tax, hotel tax, and restaurant tax have no contribution as an intervening variable on the effect of number of tourists on PAD.
The Effect of Financial Ratio, Company Size, Previous Audit Opinion, and Auditor's Reputation on Going Concern Audit Opinion on Mining Companies Listed on the Indonesia Stock Exchange 2014-2018 Wardani, Riski Fitri; Nadirsyah; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.872

Abstract

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion.
Peran Komite Audit dalam Memoderasi Kecurangan Laporan Keuangan pada Perusahaan Publik di Indonesia Masthura; Nadirsyah; Indriani, Mirna
Jurnal Kajian Akuntansi Vol 9 No 1 (2025): JUNI 2025: Article in Progress
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v9i1.9361

Abstract

This research aims to investigate the impact of financial stability, personal financial needs, and auditor turnover on financial statement fraud measured using the F-Score Model, while considering the role of the audit committee in preventing financial statement fraud. The research employs a causal approach with hypothesis testing. Secondary data are used, so the population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange for the period 2019-2022. Purposive sampling method is employed, resulting in 63 companies with 252 units of analysis, namely financial statements. The results indicate that financial stability, personal financial needs, and auditor turnover significantly affect financial statement fraud. Meanwhile, the audit committee is able to moderate the relationship between financial stability, personal financial needs, and auditor turnover on financial statement fraud. These outcomes have crucial implications for understanding the dynamics of financial statement fraud and directing prevention and handling efforts more effectively in the future.
The Influence of Amount Traveler's Regional Original Income Through Entertainment Tax, Hotel Tax, and Restaurant Tax Regency/City in Aceh Province Nadirsyah; Fitriyadi Firman; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.624

Abstract

This study examines the impact of sources of tourists on local revenue (PAD) through entertainment tax, hotel tax and district/ cit restaurant tax in Aceh province for the period 2013-2017. Sample was obtained using all population which are districts/cities in Aceh province as many as 92 observations. The type of data used in this research is secondary data. The findings showed that number of tourists has no effect on PAD. This is because the main source of PAD does not come from the number of tourists alone but also comes from other local revenue receipts so that the number of tourists does not directly affect PAD. On the other hand, the number of tourists affects entertainment tax, hotel tax, and restaurant tax in the districts/cities of Aceh province. A number of tourists are assumed to spend on financial satisfaction in traveling which is directly followed by spending on entertainment taxes, hotel taxes, and restaurant taxes. Furthermore, entertainment tax, hotel tax, and restaurant tax have no contribution as an intervening variable on the effect of number of tourists on PAD.
The Effect of Financial Ratio, Company Size, Previous Audit Opinion, and Auditor's Reputation on Going Concern Audit Opinion on Mining Companies Listed on the Indonesia Stock Exchange 2014-2018 Wardani, Riski Fitri; Nadirsyah; Ridwan
International Journal of Economics (IJEC) Vol. 3 No. 1 (2024): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i1.872

Abstract

The Objective of this research is to examine and analyze the effect of financial ratios, company size, previous year's audit opinion, and auditor's reputation on going concern audit opinions on mining companies listed on the Indonesian stock exchange in 2014-2018. A total of 15 mining companies were studied in this study. The sample selection used purposive sampling method. Data were analyzed using logistic regression. The results obtained are simultaneously, liquidity, profitability ratios, leverage ratios, company size, previous year's audit opinion and auditor's reputation affect going concern audit opinions, while partially, liquidity ratios, profitability ratios, leverage ratios, company size and auditor's reputation s have no effect on going concern audit opinion. The previous year's audit opinion has an effect on going concern audit opinion.
Co-Authors Fitriyadi Firman Masthura Mirna Indriani Ridwan Wardani, Riski Fitri