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Kompartemen : Jurnal Ilmiah Akuntansi
Published by Universitas Muhammadiyah Purwokerto
ISSN : 16931084     EISSN : 25798928     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Kompartemen: Jurnal Ilmiah Akuntansi is a scientific journal published by Faculty of Economics and Business, Universitas Muhammadiyah Purwokerto as a medium of accounting research, along with its development.
Arjuna Subject : -
Articles 12 Documents
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Search results for , issue "KOMPARTEMEN, Vol. 21 No.2, September 2023" : 12 Documents clear
Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus Akadiati, Victoria Ari Palma; Suhendi, Andres; Jatiningrum, Citrawati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17894

Abstract

The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.
Pengaruh Komisaris Independen, Komite Audit, Board Gender Diversity, dan CSR terhadap Tax Aggressiveness pada Perusahaan Kompas100 Sebelum dan Selama Pandemi Rizki, Aisah Amalia; Rahayu, Dewi Pudji; Larasati, Meita
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18614

Abstract

This study aims to determine the effect of independent commissioner, audit committee, board gender diversity, and CSR on tax aggressiveness The population and sample in this study were KOMPAS100 index companies listed in Indonesian Stock Exchange before and during the Covid-19 pandemic for the 2018-2021 period. The sampling technique of this study was using purposive sampling technique. The number of research samples before the Covid-19 pandemic was 69 samples and during the Covid-19 pandemic was 85 samples. The data analysis technique used in this study is multiple linear regression. Before the Covid-19 pandemic, it was found that independent commissioner, audit committee, board gender diversity, and firm size had no impact on tax aggressiveness, while CSR and leverage had an impact on tax aggressiveness. During the Covid-19 pandemic, it was found that CSR, board gender diversity, leverage, and firm size had no impact on tax aggressiveness, while the independent commissioner and audit committee had an impact on tax aggressiveness.
Faktor-faktor yang mempengaruhi tax avoidance Syahzuni, Barlia Annis; Sari, Desika Fitriana
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17311

Abstract

Kajian dilakukan guna mengetahui keterkaitan leverage, profitabilitas, dan CSR terhadap tax avoidance. Dilakukan pada industri makanan dan minuman terlisting di Bursa Efek Indonesia periode 2018-2021. Dalam kajian ini faktor-faktor independen yang digunakan, leverage, profitabilitas, dan CSR. Dengan pengukuran yang digunakan adalah DER, ROA, dan CSRI berdasarkan Global Reporting Index (GRI). Sedangkan tax avoidance (penghindaran pajak) sebagai faktor dependen, diproksikan oleh effective tax rate (ETR) dikurangi cash effective tax rate (CETR). Bersumber dari 30 perusahaan selama 4 tahun dalam populasi ini, berhasil didapat 15 perusahaan sebagai sampel yang sesuai kriteria, sehingga menghasilkan 60 sampel untuk diteliti. Metode kajian menggunakan analisis regresi linear berganda. Temuan pada kajian ini, yaitu secara parsial profitabilitas berpengaruh terhadap penghindaran pajak, sementara leverage dan CSR tidak.
Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto, Budianto; Setiawan, Doddy
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
The role of environmental performance to strengthen firm values to financial performance Pramono, Hadi; Rohman, Abdul
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17445

Abstract

Firm value is very closely related to financial performance, which reflects management's achievements in generating profits. For investors, financial performance is an important aspect in determining investment. In addition to financial results, a company's environmental compliance is also important information to attract and influence investors' perceptions, which can add value to the company. Tobin's Q is used to measure the value of the corporate. ROA and ROE measure financial performance, while environmental performance is measured by PROPER. The study results show that ROE positively affects firm value, while ROA has no effect. Environmental performance can strengthen the impact of ROA on firm value, while the relationship between ROE and firm value cannot be strengthened. However, at an alpha level of 0.1, financial results can increase the impact of ROE on firm value.
Pengaruh Kepemilikan Asing, Kepemilikan Manajemen, Kepemilikan Institusional terhadap Kebijakan Dividen yang Dimoderasi oleh Tingkat Leverage Anshori, Syahri; Hapsari, Dheanira Ayu; Giri, Efraim Ferdinan
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17981

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing, kepemilikan manajemen, dan kepemilikan institusional pada kebijakan dividen dengan leverage sebagai variabel moderasi. Perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2018-2020 menjadi populasi dalam penelitian ini. Teknik sampling menggunakan purposive sampling dan memperoleh 54 data dari laporan keuangan. Metode analisis penelitian ini menggunakan Moderate Regression Analysis (MRA). Hasil analisis menunjukkan kepemilikan institusional dan kepemilikan manajerial berpengaruh positif terhadap kebijakan dividen dan kepemilikan asing tidak memiliki pengaruh terhadap kebijakan dividen. Leverage memperlemah hubungan kepemilikan institusional dan tidak dapat mempengaruhi hubungan kepemilikan asing dan kepemilikan manajerial terhadap kebijakan dividen.
Pengaruh board diversity dan kepemilikan saham publik terhadap pengungkapan corporate social responsibility Mulyani, Setia; Rosharlianti, Zulfa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17688

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh board diversity terhadap pengungkapan corporate social responsibility. Populasi pada penelitian ini adalah perusahaan sektor Industri yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2021. Sampel penelitian dipilih menggunakan metode purposive sampling dengan total perusahaan sejumlah 34 perusahaan dan rentan waktu periode 3 tahun. Penelitian menggunakan metode kuantitatif dengan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa gender diversity sebagai mekanisme board diversity dan pendidikan dewan komisaris sebagai mekanisme board diversity berpengaruh positif terhadap pengungkapan CSR, sedangkan kepemilikan saham publik sebagai mekanisme board diversity tidak berpengaruh terhadap pengungkapan CSR.
Investigating the Role of Tax Consultant in Urgencies of Voluntary Disclosure Program 2022 Merawati, Luh Komang; Endiana, I Dewa Made; Suardyana, Luh Kalpika Jyunda A.
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.18487

Abstract

The government has made numerous attempts to raise tax revenues in response to the Covid 19 outbreak, either by enhancing or perfecting tax laws. The Voluntary Disclosure Program (PPS) is one of the government's policies. PPS is sometimes referred to  Tax Amnesty Volume II. This study intends to investigate the influence of PPS policy on perceptions of taxpayer compliance and the function of tax consultants as a moderating factor. Primary data were collected randomly through the distribution of online questionnaires and obtained 33 respondents as samples. The data analysis technique used is the Moderated Regression Analysis (MRA) interaction test. The test results prove that the PPS policy has a positive effect on the perception of taxpayer compliance and the role of the Tax Consultant is proven as a moderating variable that strengthens the relationship. The results of the study are expected to provide an empirical contribution to the taxation policies taken by the government so that they can be used as evaluation materials to innovate and educate the public in improving tax compliance and state revenues.
Analisis kepatuhan pajak UMKM di masa pandemi Covid-19: Dampak pengetahuan, sanksi, sosialisasi, dan penerapan e-filling Paulus, Hendro; Tarmidi, Deden
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.16916

Abstract

This study aims to analyze the level of taxpayer compliance during the COVID-19 Pandemic, the impact of tax knowledge, tax sanctions, tax socialization and implementation of e-filling. 100 MSMEs in Situsari Village, Bogor Regency, West Java Province, were used as the unit of analysis for this study because they were suspected of having an impact on the existing COVID19 pandemic, coupled with tax incentive regulations from the Government. Using path analysis with the Smart PLS application, this study found that the variables of tax socialization and the implementation of e-Filling had an effect on taxpayer compliance, while the variables of tax knowledge and tax sanctions had no effect. These results contribute to the tax policy taken by the Government, whereby the result is that tax socialization which can affect tax compliance can encourage the Government as the regulator to carry out more tax socialization in various ways and media so that Taxpayers receive tax information as a whole. Likewise, with the discovery of the effect of implementing e-Filling on tax compliance, online tax services can be improved again so that taxpayers can enjoy the benefits of the convenience and usability of these online tax services, as explained in the Technology Acceptance Model.
Pengaruh environmental accounting dan firm size terhadap nilai perusahaan Anissa, Anna; Soegiarto K, Eddy; Sonaria, Mita
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17862

Abstract

This study aims to determine and analyze the effect of environmental accounting and firm size on firm value. The research population is construction sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research sample was taken using a purposive sampling technique. The data used is quantitative data. This study uses panel data regression analysis. The results showed that environmental accounting and firm size simultaneously affect firm value. Partially, environmental accounting has no effect and firm size has a negative effect on firm value.

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