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Saragih, Rintan Br
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Journal : Jurnal Ilmiah Accusi

 1 
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Butar Butar, Erissa Antheresya; Saragih, Rintan br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rmmyrc67

Abstract

Pada saat ini fraud masih menjadi masalah yang serius di pemerintahan kabupaten. Terdapat potensi adanya kesalahan pengelolaan anggaran mulai dari pelaksanaaan, penatausahaan, pertanggung jawaban dan pelaporannya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana inisiatif anti-fraud Pemerintah Kabupaten Samosir dalam kaitannya dengan kompetensi aparatur, budaya organisasi, tata kelola yang baik, dan mekanisme pengendalian internal. Studi ini menggunakan cara kuantitatif penyelidikan penyebab potensial. Pegawai Badan Pengelola Keuangan dan Pendapatan Daerah (BKPPD) Kabupaten Samosir pada bulan Maret 2023 menjadi demografi dan sampel penelitian. Kuesioner menjadi sumber data primer, sedangkan laporan realisasi anggaran menjadi data sekunder. Analisis regresi linier berganda dilakukan dengan bantuan program SPSS 24. Penelitian ini mengkonfirmasi temuan sebelumnya bahwa kompetensi aparatur, budaya organisasi, dan tata kelola yang baik semuanya memiliki peran yang menguntungkan dalam mengurangi terjadinya kecurangan. Sementara itu, tidak ada efek yang dapat diamati dari sistem pengendalian internal terhadap tindakan anti-fraud
The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People's Business In The Covid-19 Period At PT. Bank Sumut Centre Medan Duma Megaria Elisabeth; Duma Megaria Elisabeh; Sagala, Farida; Silitonga, Ivo Maelina; Saragih, Rintan Br; Manurung, Anggiat
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yyd1hh50

Abstract

This study aims to examine the effect of the implemention of internal audit and risk management on the policy of granting people’s business loans in the covid-19 period. In this study using primary data in the form of distributing questionnaires conducted at PT Bank Sumut Pusat Medan, the sampling technique used was purposive sampling with data collection techniques using a questionnaire method. The analysis used in this study uses the methods of validity, reability, data normality, classical assumptions, coefficient of determination t test and f test. The results of this study indicate that internal audit has a partial effect on the policy of granting people’s business loans at covid-19 with a tcount value of 7.472 at a significant level 0f 0.003. Risk management partially affects the policy of granting people’s business credit during covid- 19 with a tcount value of 7.432 with a significant level of 0.000. Internal audit and risk management simultaneously affect the policy of granting people’s business loans during covid-19 with a fcount value of 92.717 with a significant value of In addition, the adjusted R square value of 0.859 means that internal audit (X1) and risk management (X2) together affect the policy of granting people’s business loan during covid-19 by 85.9% while the remaining 14.1% is influenced by other variables outside of this study
The Influence Of Profitability, Goodcorporate Governance And Audit Qualityon Tax Avoidance In Pharmacy Companieslisted On The Indonesian Stock Exchange Duma Megaria Elisabeth; Simanjuntak, Wesly Andri; Nadapdap, Kristanty M N; Saragih, Rintan Br; Gultom, Rustri Ningsih
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/x6ctsj63

Abstract

The aim of this research is to test and analyze the influence of profitability, good corporate governance and audit quality on tax avoidance in pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 –2022. The population of this research is 11 sample companies. The sampling method used was purposive sampling, so that 10 pharmaceutical companies were obtained.The data used in this research are financial reports (annual reports) from companies which can be accessed via the Indonesia Stock Exchange website. The data analysis technique used is a quantitative technique. The results of this research show that partially profitability, good corporate governance have a significant effect on tax avoidance, audit quality does not have a significant effect on tax avoidance. Simultaneously, the independent variables, namely profitability, good corporate governance and audit quality, have 34.0% influence on tax avoidance and 66.0% are influenced by other factors. For this reason, the author suggests that the population in the next study can be replaced with other industries and add independent research variables in future research
Pengaruh Kompetensi Aparatur, Budaya Organisasi, Good Governance, Dan Sistem Pengendalian Internal Terhadap Upaya Pencegahan Fraud Pada Pemerintahan Kabupaten Samosir Duma Megaria Elisabeth; Butar Butar, Erissa Antheresya; Saragih, Rintan br
Jurnal Ilmiah Accusi Vol. 5 No. 2 (2023): Jurnal Ilmiah Accusi Vol 5(2) November 2023
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/rmmyrc67

Abstract

Pada saat ini fraud masih menjadi masalah yang serius di pemerintahan kabupaten. Terdapat potensi adanya kesalahan pengelolaan anggaran mulai dari pelaksanaaan, penatausahaan, pertanggung jawaban dan pelaporannya. Tujuan dari penelitian ini adalah untuk menganalisis bagaimana inisiatif anti-fraud Pemerintah Kabupaten Samosir dalam kaitannya dengan kompetensi aparatur, budaya organisasi, tata kelola yang baik, dan mekanisme pengendalian internal. Studi ini menggunakan cara kuantitatif penyelidikan penyebab potensial. Pegawai Badan Pengelola Keuangan dan Pendapatan Daerah (BKPPD) Kabupaten Samosir pada bulan Maret 2023 menjadi demografi dan sampel penelitian. Kuesioner menjadi sumber data primer, sedangkan laporan realisasi anggaran menjadi data sekunder. Analisis regresi linier berganda dilakukan dengan bantuan program SPSS 24. Penelitian ini mengkonfirmasi temuan sebelumnya bahwa kompetensi aparatur, budaya organisasi, dan tata kelola yang baik semuanya memiliki peran yang menguntungkan dalam mengurangi terjadinya kecurangan. Sementara itu, tidak ada efek yang dapat diamati dari sistem pengendalian internal terhadap tindakan anti-fraud
The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People's Business In The Covid-19 Period At PT. Bank Sumut Centre Medan Duma Megaria Elisabeth; Duma Megaria Elisabeh; Sagala, Farida; Silitonga, Ivo Maelina; Saragih, Rintan Br; Manurung, Anggiat
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/yyd1hh50

Abstract

This study aims to examine the effect of the implemention of internal audit and risk management on the policy of granting people’s business loans in the covid-19 period. In this study using primary data in the form of distributing questionnaires conducted at PT Bank Sumut Pusat Medan, the sampling technique used was purposive sampling with data collection techniques using a questionnaire method. The analysis used in this study uses the methods of validity, reability, data normality, classical assumptions, coefficient of determination t test and f test. The results of this study indicate that internal audit has a partial effect on the policy of granting people’s business loans at covid-19 with a tcount value of 7.472 at a significant level 0f 0.003. Risk management partially affects the policy of granting people’s business credit during covid- 19 with a tcount value of 7.432 with a significant level of 0.000. Internal audit and risk management simultaneously affect the policy of granting people’s business loans during covid-19 with a fcount value of 92.717 with a significant value of In addition, the adjusted R square value of 0.859 means that internal audit (X1) and risk management (X2) together affect the policy of granting people’s business loan during covid-19 by 85.9% while the remaining 14.1% is influenced by other variables outside of this study
Co-Authors Butar Butar, Erissa Antheresya Duma Megaria Elisabeh Duma Megaria Elisabeth Farida Sagala Fredy Fredy Gultom, Rustri Ningsih Ivo Maelina Silitonga Kelly Kelly Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lie, Ivan Steven Manurung, Anggiat Nadapdap, Kristanty M N Purba, Hanna Rumeni Saribu, Holfian Daulat Tambun Wesly Andri Simanjuntak, Wesly Andri