Journal Of Islamic Finance And Accounting Research

PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN DEWAN KOMISARIS INDEPENDEN TERHADAP PRAKTIK PENGHINDARAN PAJAK

Yolanda Pratami — 2024-03-15

Penelitian ini bertujuan untuk menguji dan mengidentifikasi pengaruh profitabilitas, leverage, ukuran perusahaan, kepemilikan institusional, dan dewan komisaris independen terhadap penghindaran pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2021. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan periode 2019 – 2021. Dengan menggunakan metode purposive sampling didapatkan sampel sebanyak 18 perusahaan selama 3 tahun sehingga total sampel 51 setelah outlier. Data dianalisis menggunakan SPSS versi 23. Hasil penelitian ini menunjukan bahwa leverage, ukuran perusahaan,dan dewan komisaris independen berpengaruh sementara profitabiltas dan kepemilikan institusional tidak berpenagruh terhadap penghindaran pajak.

PENGARUH PREFERENSI KLIEN, PENGALAMAN AUDITOR, DAN INDEPENDENSI AUDITOR TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK DI KOTA PEKANBARU

Zulhelmy — 2024-03-15

The purpose of this study is to analyze the effect of client preferences, auditor experience, and auditor independence on audit judgment at a public accounting firm in Pekanbaru City. The population in this study are all Public Accounting Firms located in Pekanbaru City which are registered in the Directory of the Indonesian Institute of Certified Public Accountants (IAPI). The type of research conducted is quantitative research. Data was collected by distributing questionnaires which were filled out directly by all auditors working at the Public Accounting Firm in Pekanbaru City. Then the data obtained were analyzed using multiple linear regression analysis techniques, descriptive statistical test, classical assumption test, coefficient of determination test, t test, and f test. The results showed that simultaneously client preference, auditor experience, and Auditor Independence had a significant effect on audit judgment at the Public Accounting Firm in Pekanbaru City. Partially, client preference has a significant effect on Audit Judgment, Auditor Experience has a significant effect on Audit Judgment, and Auditor Independence has a significant effect on Audit Judgment at Public Accounting Firms in Pekanbaru City.

ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT PADA UEK-SP XYZ PEKANBARU

Dian Saputra — 2024-03-15

Entrepreneurship is a profession that is widely practiced by various levels of society which is certainly supported by a lot of capital to achieve success. It is common knowledge that a handful of people borrow credit to get capital as a first step in starting a business. Bad credit is a phenomenon that often occurs when credit lending is carried out. This research was conducted to see and assess the effectiveness of the internal control system in granting credit at one of the community institutions, UEK-SP XYZ. This research uses descriptive data analysis with COSO's Internal Control System component as the main theory. The results of this study indicate that the components of integrity and ethical values are still not well implemented due to the implementation of several policies that increase the number of bad debts, duplicate positions, inappropriate placement of functions based on the last education of staff and ineffective monitoring.

PENGARUH BERBAGAI PEMBIAYAAN TERHADAP PROFITABILITAS PADA BANK MUALAMAT INDONESIA

Nanda Suryadi — 2024-03-15

Penelitian ini bertujuan untuk mengetahui pengaruh pembiayaan murabahah dan pembiayaan musyarakah terhadap profitabilitas (ROA) pada Bank Muamalat Indonesia tahun 2018 – 2022. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Populasi pada penelitian ini adalah bank muamalah Indonesia. Sampel yang dipakai berupa laporan keuangan periode 2018-2022 yang telah di terbitkan di Otoritas Jasa Keuangan sebanyak 20 data. Teknik analisis data yang digunakan dalam penelitian ini adalah SEM SmartPLS 4. Hasil penelitian ini menunjukkan bahwa Variabel Pembiayaan Murabahah berpengaruh singnifikan terhadap Profitabilitas pada Bank Muamalat Indonesia tahun 2020-2022. Dimana variabel Pembiayaan Murabahah terhadap ROA memberikan nilai koefisien jalur sebesar 0,372 bernilai positif dan memiliki nilai p-value sebesar 0,008 serta untuk nilai T statistik sebesar 4,743 (T-Statistik > T Tabel 1,96). Menunjukkan bahwa, pembiayaan murabahah berpengaruh positif signifikan terhadap ROA, maka dapat dinyatakan bahwa hipotesis pertama didukung/diterima Variabel Pembiayaan Musyarakah berpengaruh sigifikan terhadap Profitabilitas pada Bank Muamalat Indonesia tahun 2020-2022. Dimana variabel pembiayaan musyarakah memberikan nilai koefisien jalur sebesar 0,778 bernilai positif dan memiliki nilai p-value sebesar 0,044 serta untuk nilai T statistik sebesar 2,505 (T-Statistik > T Tabel 1,96). Menunjukkan bahwa, pembiayaan musyarakah berpengaruh positif signifikan terhadap ROA, maka dapat dinyatakan bahwa hipotesis kedua didukung/diterima

PENGARUH CEO TENUR, RAPAT DEWAN DIREKSI, EARNING POWER DAN PENGUNGKAPAN CSR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021)

Rizka Yani — 2024-03-15

This study is entitled The Influence of Ceo Tenur, Board of Directors Meetings, Earning Power and Disclosure of CSR on Profit Management in Transportation and Logistics Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study aims to see the influence of CEO Tenur, Board of Directors Meetings, Earning Power and CSR disclosure on Profit Management. This research is a descriptive quantitative research. The population in this study are 28 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Samples were taken based on purposive sampling technique in order to obtain 28 companies that met the research criteria. Data analysis using multiple linear regression analysis. Based on the results of data analysis conducted by Ceo Tenur, Board of Directors Meetings, Earning power and CSR simultaneously affect Profit Management. Meetings of the Board of Directors and Earning Power have an effect on Profit Management while CEO Tenure and CSR have no effect on Earning Management

PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK, PENGETAHUAN PAJAK, DAN SYSTEM E-FILING TERHADAP PENERIMAAN PAJAK PADA KPP PRATAMA TAMPAN PEKANBARU

Yogi Maihendra — 2024-03-15

This research aims to test the influence of the level of taxpayer compliance on tax revenue at KPP Pratama Pekanbaru Tampan, to test the influence of tax knowledge on tax revenue at KPP Pratama Pekanbaru Tampan. Test the effect of the e-filing system on tax revenue at KPP Pratama Pekanbaru Tampan. This research method is quantitative research, namely research using numbers as a measuring tool to measure a research object. The results of this research show that the level of taxpayer compliance (X1) has a positive effect on the tax revenue variable. This means that the more taxpayers comply with their tax obligations, the more tax revenues will increase. Tax knowledge (X2) has a positive effect on the tax revenue variable. This means that the higher the tax knowledge, the more orderly the tax reporting will be and the tax revenue will increase. The e-filing system has a positive effect on the tax revenue variable. This means that the easier it is for taxpayers to use the e-filing system, the more they will comply with reporting and paying taxes so that tax revenues will increase.