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All Journal Jurnal Media Wahana Ekonomika Journal of Multidisciplinary Science: MIKAILALSYS
Jusmani
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Environmental Science Physics Social Sciences Other

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Analisis Independensi, Kompetensi, Program, Pelaksanaan Dan Laporan Audit Auditor Internal Terhadap Pemasaran Dan Penjualan Pada PT Pegadaian Kantor Wilayah III Palembang Nurmala; Emilda; Jusmani; Arifin, Aryo
Jurnal Media Wahana Ekonomika Vol. 20 No. 2 (2023): Jurnal Media Wahana Ekonomika, Juli 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v20i2.12730

Abstract

ABSTRAK Penelitian ini bertujuan untuk menganalisis independensi, kompetensi, program, pelaksanaan dan laporan auditor internal terhadap pemasaran dan penjualan pada PT Pegadaian Kantor Wilayah III Palembaang, dimana data penelitian berupa kuesioner yang di isi oleh 40 responden merupakan pegawai PT Pegadaian Kantor Wilayah III Palembang. Variabel independen ada lima yaitu independensi, kompetensi, program, pelaksanaan dan laporan audit, variabel dependen pemasaran dan penjualan. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitian menunjukkan independensi, kompetensi, program, pelaksanaan dan laporan audit mempengaruhi pemasaran sebesar 43,8% dan mempengaruhi penjualan sebesar 40,4%. Secara simultan independensi, kompetensi, program, pelaksanaan dan laporan audit berpengaruh terhadap pemasaran dan penjualan. Secara Parsial Pelaksanaan audit berpengaruh signifikan terhadap pemasaran dan penjualan sedangkan independensi, kompetensi, program dan laporan audit tidak berpengaruh signifikan. Kata Kunci : Independensi, kompetensi, program, pelaksanaan, laporan audit, pemasaran dan penjualan. ABSTRACT This study aims to analyze independence, competence, programs, implementation and reports of internal auditors on marketing and sales at PT Pegadaian Regional Office III Palembang, where the research data is in the form of a questionnaire filled out by 40 respondents who are employees of PT Pegadaian Regional Office III Palembang. There are five independent variables, namely independence, competence, programs, implementation and audit reports, the dependent variable marketing and sales. Data analysis tested the classical assumptions, linear regression and hypotheses with the SPSS program. Research results show independence, competence, programs, implementation and audit reports affect marketing by 43.8% and affect sales by 40.4%. Simultaneously independence, competence, programs, implementation and audit reports affect marketing and sales. Partially the implementation of audits has a significant effect on marketing and sales while independence, competence, programs and audit reports have no significant effect. Keywords: Independence, competency, program, implementation, audit report, marketing and sales.
The Influence of Tax Planning and Deferred Tax Burden on Profit Management in Banking Sub-Sector Companies Listed on the IDX for the 2023-2025 Ayu Kartika; Jusmani; Nurmala
Journal of Multidisciplinary Science: MIKAILALSYS Vol 4 No 3 (2026): Journal of Multidisciplinary Science: MIKAILALSYS
Publisher : Darul Yasin Al Sys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/mikailalsys.v4i3.11723

Abstract

Earnings management remains a critical concern in corporate financial reporting because it may reduce the reliability of earnings information used by stakeholders in decision-making. In the banking sector, this issue is particularly significant due to stringent regulatory oversight and the need to maintain the credibility of financial statements. Tax-related policies, particularly tax planning and deferred tax expense, are among the factors that may influence earnings management practices. This study aims to examine the effects of tax planning and deferred tax expense on earnings management in banking sub-sector companies listed on the Indonesia Stock Exchange during 2023–2025. A quantitative approach with an associative research design was employed. The sample comprised 27 banking companies, yielding 81 firm-year observations selected through purposive sampling. Secondary data were obtained from annual financial statements and analyzed using multiple linear regression with IBM SPSS Statistics version 26. The findings indicate that tax planning has a significant effect on earnings management, whereas deferred tax expense does not have a significant effect. Simultaneously, tax planning and deferred tax expense significantly influence earnings management. These results demonstrate that tax-related policies are relevant to understanding earnings management practices, although their individual effects differ. This study contributes recent empirical evidence on the determinants of earnings management in the banking sector and provides practical implications for companies in formulating tax strategies that remain compliant with applicable regulations, while also offering useful insights for investors and regulators in evaluating the reliability of financial reporting.
Co-Authors Arifin, Aryo Ayu Kartika Emilda Nurmala