Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi merupakan Jurnal yang diterbitkan oleh UNIVERSITAS SAINS DAN TEKNOLOGI KOMPUTER (STEKOM). Jurnal ini terbit 2 kali dalam setahun yaitu pada bulan Juli dan Desember. Misi dari Jurnal Kompak adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan.
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<![CDATA[Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur ]]>
<![CDATA[Adila Ayu Sukma]]>;
<![CDATA[Sartika Wulandari]]>;
<![CDATA[Widhian Hardiyanti]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.527
<![CDATA[This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 ]]>
<![CDATA[Reza Budi Pratomo]]>;
<![CDATA[Munari]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.528
<![CDATA[The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.]]>
<![CDATA[Likuiditas, Return On Assets, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak ]]>
<![CDATA[Eni Endaryati]]>;
<![CDATA[Vivi Kumalasari Subroto]]>;
<![CDATA[Sri Wahyuning]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.529
<![CDATA[Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness. Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness]]>
<![CDATA[Pengaruh Free Cash Flow, Return On Asset, Debt To Equity Ratio, Dan Economic Value Added Terhadap Return Saham ]]>
<![CDATA[Hastutie Nur Andriati]]>;
<![CDATA[Sherina Baguna]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.533
<![CDATA[The research aims to examine and empirically analyze the presence of information content of Free Cash Flow, Return On Assets, Debt to Equity Ratio and economic value added on stock returns in the study of LQ45 companies on the Indonesia Stock Exchange from 2015 to 2019. This study uses a quantitative approach with a population the research is the companies that are included in the LQ45 Index on the Indonesia Stock Exchange in 2015, 2016, 2017 2018, and 2019. Financial report data is obtained through access to www.idx.co.id. The number of samples used in this study were 45 samples. The analytical technique used in this study is multiple regression in order to obtain a comprehensive picture of the relationship between one variable and another. This study uses of 5%. Based on the results of this study Free Cash Flow, Return On Assets, Debt to Equity Ratio and Economic Value added partially and simultaneously have no significant effect on stock returns with a significance value of 0.697, 0.744, 0.216 and 0.242, respectively, no significant effect on stock returns.]]>
<![CDATA[Analisis Determinan Penghindaran Pajak Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Mahendra Jaya Wardana]]>;
<![CDATA[Sartika Wulandari]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.541
<![CDATA[The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,]]>
<![CDATA[Faktor-faktor yang mempengaruhi perpindahan merek Asus ke merek lain ]]>
<![CDATA[Tini Utami]]>;
<![CDATA[suprihono setyawan]]>;
<![CDATA[A. Suwondo]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i1.558
<![CDATA[This study aims to examine "Analysis of the influence of dissatisfaction, product attributes, and the need for variation, on the switching of the Asus brand ". This data research used a questionnaire with a scale of 1-5 with a sample of 96 respondents. This sampling technique uses a non probability sampling with technique purposive sampling . The data obtained were then analyzed with the SPSS . The results of this study partially (1) Dissatisfaction has a positive and significant effect on brand switching based on the value of t count > t table that is 3.575 > 1.662 with a significant 0.001 < 0.05. (2) Product attributes have a positive and significant effect on brand switching based on the value of t count > t table, namely 2.362 > 1.662 with a significant 0.002 < 0.05. (3). The need to look for variations has a positive and significant effect on brand switching based on the t count > t table, namely 6.472 > 1.662 with a significant 0.000 <0.05. (4) Simultaneously, dissatisfaction, product attributes, and the need for variation have a positive and significant effect on brand switching. Based on the calculated F value < F table that is 111.918> 3.945 with a significant 0.000 <0.005. Based on Adjusted R Square that is equal to 0.778. In this case, it means that 77.8% of the variation in the brand switching variable is explained by the variables of dissatisfaction, product attributes, and the need to seek variation. Meanwhile, the remaining 22.2% is explained by other variables outside the model]]>
<![CDATA[A Analisis Kinerja Keuangan Dalam meningkatkan Nilai Perusahaan ]]>
<![CDATA[Dewi Oktayani]]>;
<![CDATA[Lukman Hakim]]>;
<![CDATA[Susilawati]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.559
<![CDATA[This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value]]>
<![CDATA[p PENGARUH NON-PERFORMING LOAN DAN SUKU BUNGA BANK INDONESIA TERHADAP LABA BERSIH PT. BANK MEGA ]]>
<![CDATA[Lukman Hakim]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.563
<![CDATA[This study was conducted to determine the effect of non-performing loans and the effect of bank interest rates on the performance of a bank with net income in the range of 2013 to 2019. This study uses SPSS and interviews as primary instruments in obtaining and analyzing data, the results of this study is that NPL has no significant effect on Bank Mega's net profit, and Bank Indonesia's interest rate also does not have a significant effect on Bank Mega's net profit, then it is also found that NPL and Bank Indonesia's Interest Rate simultaneously contribute 9.3% to profit Bank Mega's net and the remaining 90.7% is influenced by other unknown factors. Keywords: Non Performing Loan, Bank Indonesia interest rate, net profit]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Sales Growth dan Kualitas Audit terhadap Tax Avoidance ]]>
<![CDATA[Tri Wahyuni]]>;
<![CDATA[Djoko Wahyudi]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.569
<![CDATA[Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance. The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable]]>
<![CDATA[ANALISA NILAI TUKAR PETANI DI PROVINSI RIAU ]]>
<![CDATA[Rezi Abdurrahman]]>;
<![CDATA[Lukman Hakim]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 14 No 2 (2021): Jurnal Ilmiah Komputer Akuntansi ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v14i2.570
<![CDATA[This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).]]>
