Japri: Journal of Accounting Principles

Pengaruh Tingkat Perputaran Modal Kerja, Struktur Modal, Pertumbuhan Penjualan dan Skala Perusahaan terhadap Profitabilitas

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research to determine how much influence Working Capital Turnover (WCT), Capital Structure (DER), Sales Growth (SG), and Company Scale (Firm Size) have on Profitability by using the ratio of Return On Assets (ROA) partially or simultaneously.

Method – The subject of this research is a descriptive research with a quantitative approach. The population in this study is 14 Textile and Garment Sub-Sector Companies Listed on the Indonesia Stock Exchange for the 2019-2022 period. The sampling method used was purposive sampling. The data of this research uses documentation study and literature study. Testing the hypothesis of this study used multiple regression analysis techniques using the SPSS (Statistical Package for the Social Sciences) computer program.

Result – The results of this study indicate that the independent variables Working Capital Turnover, Capital Structure, and Sales Growth partially have no effect on profitability (ROA). Meanwhile, the independent variable Firm Scale partially influences profitability (ROA). And the results of Working Capital Turnover, Capital Structure, Sales Growth, and Company Scale simultaneously have a significant effect on profitability (ROA).

Implication – The magnitude of the influence of the coefficient of determination (R²) is 33.3% and the remaining 66.7%. Where the profitability of 66.7% is influenced by other variables not explained in this study.

Pengaruh Capital Adequacy Ratio, Operational Efficiency Ratio, dan Loan to Deposit Ratio terhadap Return on Asset

2024-04-24T07:12:48+07:00

Purpose – This research aims to test CAR, BOPO, and LDR in predicting company ROA.

Method – The population of this study was commercial bank listed on the IDX which was 42 companies. The sampel in this study used a non probability sampling. The type of data used inthis study is secondary data obtained from the annual financial statements of the Vang to be published on the IDX in 2018-2021. The analysis technique used by multiple linearregression analysis.

Result – The results showed that CAR did not have a significant and negative effect on ROA, BOPO had a significant and negative effect on ROA, and LDR had a positive and significant effect on ROA.

Implication – Investors can consider investing by looking at the company's BOPO and LDR.

Pengaruh Komite Audit, Leverage, Kualitas Audit, dan Risiko Perusahaan terhadap Penghindaran Pajak

2024-04-24T07:12:48+07:00

Purpose – This study aims to determine the influence of the Audit Committee, leverage, audit quality and company risk on tax avoidance.

Method – This research took data of Miscellaneous Industry companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The number of research samples were 25 companies obtained using a purposive sampling method using secondary data in the form of annual reports. The method used in this study is multiple linear regression analysis using SPSS version 25.

Result – Based on the analysis that has been carried out, the results of the study show that the variables of audit committee, leverage, audit quality, and company risk have an effect simultaneously on tax avoidance of 0.004 and also partially committee audit has no effect on tax avoidance of 0.945, leverage has no effect on tax avoidance of 0.095, audit quality has no effect on tax avoidance of 0.243, and corporate risk affects tax avoidance of 0.008.

Implication – Companies need to be more careful in carrying out tax avoidance actions because they involve very high risks due to tax regulations in Indonesia and also need to pay attention to company risks related to tax avoidance, especially.

Pengaruh Profitabilitas, Leverage, dan Sales Growth terhadap Penghindaran Pajak pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2022

2024-04-24T07:12:48+07:00

Purpose – This study aims to test whether Profitability, Leverage and Sales Growth affect tax avoidance in coal sub-sector mining companies in 2020-2022.

Method – The research method used in this research is a quantitative methode that is objective in nature with the aim of testing certain theories by examining the relationship between variables using tools in the form of SPSS software (Statistic for Social Sciences) version 25.0.

Result – The results of this study indicate that profitability has a significant effect on tax avoidance, while leverage and sales growth have no effect on tax avoidance. However, simultaneously profitability, leverage and sales growth have a joint effect on tax avoidance.

Implication – It is known based on the research results, that the higher the profit earned by the company, the higher the level of tax avoidance. This is because the practice of tax avoidance which is still considered legal makes companies continue to look for loopholes so that the taxes they pay will be reduced.

Originality – This research update lies in the year of research and the number of samples used.

Pengaruh Kebangkrutan Altman Z-Score terhadap Harga Saham

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research is to determine the effect of the Altman z-score on stock prices in mining company's sub-sector metals and minerals in 2018-2022.

Method – The subject of this research is the value of the Altman z-score which has been calculated according to altman's own formula. the method used is an associative method using IBM SPSS application version 25. With a sample of mining companies Sub-sector metals and Minerals listed on the Indonesia Stock Exchange. The Data will be tested with multiple linear regression using Partial Test (t-test).

Result – The result showing that altman's z-score affects the stock price.

Implication – Explaining that predicting companies bankruptcy needs to be done because it will affect the ups and downs of stock prices in a company.

Pengaruh Kinerja Pengelolaan Keuangan Pemerintah Kota Pontianak terhadap Indeks Pembangunan Manusia Kota Pontianak

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research is to determine the Effect of Financial Management Performance of the Pontianak Municipal Government on the Human Development Index of Pontianak City. In this study, the researchers put the limit in the problem, which is an analyzed period from 2016 to 2021

Method – The method used in this research is a associative methods. This research is performed using documentation data collection techniques and library studies. The data analysis technique used are the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, and the ratio of regional financial dependency, the next one will be tested using the statistical test with SPSS 29.0.

Result – The results of this study indicate that the result of the study show that: partially, the ratio of the degree of fiscal decentralization has no effect on the human development index, this is demonstrated by the t test with a significant value of 0.501; partially, the ratio of the degree of fiscal decentralization has no effect on the human development index, this is demonstrated by the t-test with a significant value of 0.956; partially, the ratio of regional financial dependency has no effect on the human development index, this is demonstrated by the t-test with a significant value of 0.252; simultaneously the ratio of the degree of fiscal decentralization, the ratio of regional financial independence, and the ratio of regional financial dependence have no effect on the human development index, this is demonstrated by the f-test with a significant value of 0.471.

Implication – Regional governments should make policies that can improve regional facilities and infrastructure even better, build superior schools in urban to rural areas and update the education system, as well as encourage and motivate people to continue trying by opening a business.

Analisis Pengaruh Good Corporate Governance (GCG) terhadap Penghindaran Pajak (Tax Avoidance) pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research is to find out how good corporate governance influences tax avoidance on the value of financial sector companies listed on the Indonesia Stock Exchange for the 2020 - 2022 period.

Method – This research is to analyze the influence of good corporate governance consisting of the board of commissioners, board of directors and audit committee on tax avoidance. This research uses the independent variable of good corporate governance which is provoked in the board of commissioners, board of directors and audit committee. Meanwhile, the dependent variable is tax avoidance as measured by CETR. The object of this research is financial sector companies whose data was obtained from the Indonesia Stock Exchange website for the period 2020 to 2022.

Result – This research shows that simultaneously the variable Good Corporate Governance has a significant effect on Tax Avoidance. Partially, the variable board of commissioners and board of directors has a significant effect on tax avoidance. However, the audit committee variable does not have a significant effect on tax avoidance.

Implication – This research shows that simultaneously the variable Good Corporate Governance has a significant effect on Tax Avoidance. Partially, the variable board of commissioners and board of directors has a significant effect on tax avoidance. However, the audit committee variable does not have a significant effect on tax avoidance.

Orisinalitas – Sampling using purposive sampling obtained 55 financial sector companies. This research uses secondary data in the form of annual reports of 55 financial sector companies listed on the Indonesian Stock Exchange from 2020 to 2022.

Standar Akuntansi Pemerintahan dalam Penyusunan Laporan Keuangan Pada Kantor Komisi Pemilihan Umum (KPU) Provinsi Kalimantan Barat Tahun 2022

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research is to identify and analyze the application of Government Accounting Standards (SAP) in the preparation of financial reports at the General Elections Commission office of West Kalimantan Province.

Method – This research uses primary data in the form of interviews and secondary data sourced from the financial reports of the General Election Commission of West Kalimantan Province in 2022. The method used is a qualitative descriptive method with three stages of analysis, namely: data reduction, data presentation, and drawing conclusions according to the analysis technique Miles and Huberman data models.

Result – The results of the study show that the KPU of West Kalimantan Province has not implemented Government Accounting Standards to the fullest as evidenced by the 18 statements used to analyze its financial reports. The results of the analysis show that as many as 10 statements are the same, while as many as 8 other statements are not the same.

Implication – This research is expected to contribute empirically as learning material about the description of the implementation of Government Accounting Standards (SAP) and can be used as input and consideration for the General Election Commission (KPU) of West Kalimantan Province to improve its performance in preparing financial reports in accordance with Government Accounting Standards (SAP) which has been in force in accordance with the provisions of PP 71 of 2010, so that the financial reports presented are of higher quality.

Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor

2024-04-24T07:12:48+07:00

Purpose – The purpose of this research is determine the effect of knowledge of taxation, tax sanctions on taxpayer compliance in paying motor vehicle taxes in Pontianak City

Method – This study used a survey method by giving several questionnaires to taxpayers registered at the Pontianak City Samsat Office. The number of samples used in this study were 100 respondents who were calculated based on the slovin formula with the sample determination method, namely the Simple Random Sampling method. The data analysis technique used in this study uses multiple linear regression analysis

Result – Based on the results of data processing, the results of partial hypothesis testing for taxpayer knowledge obtained a significance value of 0.023 <0.05. This shows that the knowledge of taxpayers influences taxpayer compliance in paying motor vehicle taxes in Pontianak City. The results of the hypothesis test for tax sanctions obtained a significance value of 0.004 <0.05, which means that tax sanctions affect taxpayer compliance in paying motor vehicle taxes in Pontianak City.

Implication – The government can increase taxpayer compliance by providing education to increase tax knowledge for taxpayers and providing strict sanctions for taxpayers who do not comply with paying taxes.

Pengelolaan Dana Desa pada Desa Teluk Kapuas Kecamatan Sungai Raya

2024-04-24T07:12:48+07:00

Purpose – To determine the suitability of village fund management in Teluk Kapuas Village, Sungai Raya District with Internal Regulation Number 20 of 2018 as well as the benefits of village fund management.

Method – This research uses a form of qualitative research with a descriptive approach. This research aims to find out and understand how village funds are managed in Teluk Kapuas Village.

Result – Village fund management in Teluk Kapuas village is contained in Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management which consists of the planning, implementation, administration, reporting and accountability stages. The stages of financial management in Teluk Kapuas village are in accordance with applicable regulations, although there are several problems experienced, such as the community not knowing about the program being implemented because there is no delivery from the RT/RW as community representatives in village meetings.

Implication – The financial management stages of Teluk Kapuas village are in accordance with applicable regulations which consist of planning, implementation, administration, reporting and accountability stages. There are several problems experienced by the community, such as people not knowing about the programs implemented by the village government because there is no communication from the RT/RW as community representatives in village meetings. The benefits of good village fund management are received by village officials in 5 areas, namely the implementation of village government, implementation of village development, development of village communities, community empowerment and management of unexpected natural disasters. This has an impact on the performance of village officials which makes the village even better.