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All Journal BJRA (Bongaya Journal of Research in Accounting) Al-Buhuts (e-journal) Jurnal Unicorn ADPERTISI Jurnal Ilmiah Bongaya (JIB)
Ahmad, Ruslan
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Economics, Econometrics & Finance Social Sciences Other

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EFEK KONSERVATISME AKUNTANSI, LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP EARNING RESPONSE COEFFICIENT Ahmad, Ruslan
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

The purpose of this study is to find out how accounting conservatism, leverage, firm size and profitability affect the earnings response coefficient. Descriptive study with a quantitative approach is the research methodology used. Multiple linear regression is the data analysis approach used. The population of this study is consumer goods manufacturing companies listed on the Indonesian stock exchange 2018-2020, 78 financial reports from 26 companies are the research sample. Based on the findings from testing the hypothesis of this study, accounting conservatism, leverage, firm size and profitability have a positive effect on the earnings response coefficient. The dependent variable of employee performance can be explained by the independent variable 41.8%, the magnitude of the earning response coefficient is influenced by the variables of accounting conservatism, leverage, firm size and profitability. While 58.2% of the earnings response coefficient is influenced by variables outside the research conducted.
Umur Perusahaan, Komite Audit Dan Kompleksitas Operasi Terhadap Audit Delay Ahmad, Ruslan; Hamdani, Hamri
Jurnal Ilmiah Bongaya Vol. 8 No. 1 (2024): 2024 : Jurnal Ilmiah Bongaya
Publisher : LPPM STIEM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/jib.v8i1.575

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Umur Perusahaan, Komite Audit, dan Kompleksitas Operasi terhadap Audit Delay pada perusahaan Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode Tahun 2020–2021. Pengumpulan data menggunakan data skunder yang diperoleh dari laporan keuangan perusahaan property dan real estate tahun 2020-2021 melalui idnfinancials.com. Populasi dalam penelitian ini adalah perusaahaan sektor propery dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2020-2021 sebanyak 87 perusahaan. Penentuan sampel dalam penelitian ini dengan menggunakan teknik purposive sampling. Sampel yang digunakan dalam penelitian ini yaitu 108 jumlah observasi laporan keuangan perusahaan untuk tahun penelitian 2020-2021. Hasil uji dari data tersebut telah diuji asumsi klasik berupa uji normalitas, uji heteroskedastisitas, uji autokrelasi dan uji multikolinieritas. Metode analisis data menggunakan teknik regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial umur perusahaan berpengaruh terhadap audit delay, sedangkan komite audit dan kompleksitas operasi tidak berpengaruh terhadap audit delay
Pengaruh Ukuran Perusahaan, Arus Kas, Tingkat Utang, Kepemilikan Manajerial Terhadap Persistensi Laba Pada Perusahaan Perbankan Sektor Financial Papan Utama Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023 Faisal Arif, Muhammad; Halim, Ardiansyah; Ahmad, Ruslan
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 1 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i1.791

Abstract

This study aims to determine the effect of company size, cash flow, debt level, managerial ownership on profit persistence in banking companies in the main financial sector listed on the Indonesia stock exchange in 2021-2023. This study uses asample of 22 companies. The sampling method used in this study is purposive sampling. The research hypothesis shows that company size has a positive and significant effect on earnings persistence, cash flow is proven to have a significant negative effect on earnings persistence, debt level is proven to have a positive effect on earnings persistence, and managerial ownership is proven to have a significant posistive effect on earnings persistence.
Pengaruh Kewajiban Moral, Kualitas Pelayanan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Makassar Selatan Sari, Indah; Daud, Dahniyar; Ahmad, Ruslan
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5760

Abstract

This study aims to find out how moral obligations, service quality and tax penalties affect taxpayer compliance at the South Makassar Pratama tax office. Data collection using primary data obtained from questionnaires using sample techniques based on the Slovin formula. The population is 199.177 taxpayers at South Makassar Primary Tax Office, with a total of 100 respondent taxpayers. Data analysis in this study uses multiple regression analysis. The results showed a positive and significant hypothesis. This means that moral obligations, service quality and tax penalties have a positive and significant effect on taxpayer compliance
Co-Authors Daud, Dahniyar Faisal Arif, Muhammad Halim, Ardiansyah Hamdani, Hamri Indah Sari