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INDONESIA
Akuntansi Krida Wacana
Published by Universitas Kristen Krida Wacana
ISSN : 1411691X     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 5 Documents
 1 
Search results for , issue "Vol. 22 No. 1, Januari - Juni 2022" : 5 Documents clear
ANALISIS PERBANDINGAN APBD DALAM PERSPEKTIF OPTIMALISASI REALISASI ANGGARAN DAN PERHITUNGAN ANGGARAN SISA LEBIH (SiLPA) KEUANGAN PEMERINTAH KOTA PEKALONGAN TAHUN PEMBIAYAAN 2017-2020 Maria Evana; Agus Munandar
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

This research activity is for a comparative analysis of the budget in the perspective of optimizing budget realization and calculating the remaining budget (SiLPA) of the Pekalongan city government’s finances for the 2017-2020 fiscal year. Using five ratio analysis to calculate it, namely the degree of decentralization, independence ratio, effectiveness ratio, efficiency ratio and growth ratio. This study concludes that the average degree of decentralization in 2017-2020 is 15.45%, the results of regional financial independence have a consultative relationship, regional financial capacity is still low on development in paying regional taxes and levies, the results of the effectiveness and effective efficiency ratios, the ratio average PAD growth of 2.29%, total revenue of 3.37% and spending growth of 2.85%, there was a decrease in the number of SiLPA from 2017-2019 but there was an increase again in 2020 by 2%. Keyword: Effectiveness, Efficiency, Rationality, SiLPA
PENGARUH UKURAN PERUSAHAAN, ROA DAN LEVERAGE PADA TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA 2017-2020 (SUBSEKTOR CONSUMER GOODS) Krisnawati Tarigan; Andrew Liejaya Octavianus
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

The study aims to test whether Company Size, Return on Asset, and Leverage affect Effective Tax Rates. The data used is secondary data or derived from the financial statements of manufacturing companies registered with the IDX for the period 2017-2020. Retrieval techniques use purposive sampling techniques. The number of samples processed is 32 companies with overall observation data reaching 128 samples. The data was analyzed using multiple linear regression analysis and processed using the SPSS version 24 program. The results showed that the Size of the Company had a positive but insignificant effect on the effective tax rate, the return on asset negatively and significantly on the effective tax rate, and the leverage had a significant positive effect on the effective tax rate. Keywords: Company Size, Return on Asset, Leverage, Effective Tax Rate.
IMPLIKASI LIQUIDITY, FINANCIAL LEVERAGE, DAN KINERJA LINGKUNGAN TERHADAP FINANCIAL PERFORMANCE Augustpaosa Nariman
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

This study aims to determine the impact of liquidity, financial leverage, and environmental performance on the financial performance of manufacturing companies listed in the Indonesia Stock Exchange for the year 2018-2020. The sampling technique used in this research is the purposive sampling method. There are 26 registered manufactured companies from 2018 to 2020 that meet the criteria to be sampled. The research data used was secondary data which was processed using Microsoft excel and E-views version 12. This study uses panel data regression with a fixed effect model. The results of this study indicate that financial leverage has a positive and significant effect on the financial performance, while liquidity and environmental performance have a positive and insignificant effect on the financial performance. Keywords: Liquidity, Financial Leverage, Environmental Performance, Financial Performance
Analysis of Factors Affecting Firm Performance Moderated by Competitive Strategies Caroline Immanuel; Sofia Prima Dewi
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this research was to obtain evidence on the effect of financial leverage and components of intellectual capital (human capital efficiency, structural capital efficiency, capital employed efficiency) on firm performance with competitive strategies as moderation in manufacturing companies listed in Indonesian Stock Exchange during three years. The sample was selected using the cluster sampling method amounted to 27 companies. Data processing methods were performed using EViews. The results showed that financial leverage, human capital efficiency, and structural capital efficiency have an influence on firm performance, while capital employed efficiency and financial leverage moderated by competitive strategies have no influence on firm performance.  Keywords: Financial Leverage; Intellectual Capital; Competitive Strategies; Firm Performance
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE SEBELUM DAN SELAMA PANDEMI COVID-19 Viena Halim; Yohanes
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this research is to obtain empirical evidence on these factors are the variables of commisioner independent, committe audit, profitability, leverage, company size, sales growth and tax avoidance. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018 to 2020. There were 168 manufacturing companies that are listed from 2018 to 2020. Samples are obtained through purposive sampling method. The sample taken for this research is 70 companies, so that the total data used as the research sample was 210. The analysis method used in this research is multiple regression.This results of this research that profitability and leverage have a significant influence on tax avoidance. Meanwhile, commisioner independent, audit committee, company size, sales growth has no effect on tax avoidance. Profitability has an effect on tax avoidance because if the company has a high profit, the company will try to reduce tax expense by tax avoidance, so that the profit earned by the company can still be maximized. The results of this study are in line with agency theory which states that managers have the hope of being able to increase profits or high company profitability because of the benefits obtained, namely getting compensation from the principal (company owner). The principal does not want the company to do tax avoidance, but the manager wants to do it to keep getting optimal profit so that the manager can get compensation from the principal. Leverage has an effect on tax avoidance because the increasing level of corporate debt will increase the amount of debt from third parties, with an increase in the amount of debt it will increase interest costs and will make the tax expense paid decreases. So that the use of debt by the company can be used for tax savings by obtaining incentives in the form of interest expense which will be a deduction from taxable income. The results of this study are in line with the trade off theory which states that if a company uses debt as its financial funding, it will provide benefits to reduce the company’s tax costs, because according to the company, debt has a fixed burden, namely interest costs. Interest costs are part of the burden that reduces the company’s taxable income (deductible expense) so that using debt will provide a positive relationship with tax avoidance actions taken by the company. Keywords: Tax Avoidance, Profitability, Leverage, Sales Growth, Size, Independent Commissioners, Audit Committe.

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