Jurnal Skripsi Akuntansi

Pengaruh Struktur Modal dan Good Corporate Governance Terhadap Kinerja Keuangan Dengan Ukuran Perusahaan Sebagai Variabel Moderating pada Perusahaan Manufaktur Subsektor Industri Otomotif yang Terdaftar di BEI

Nenni Br. Ginting — 2024-02-01

This research aims to determine and analyze capital structure and good corporate governance on financial performance with company size as a moderating variable in automotive companies. The type of data used in this research is quantitative descriptive-based research. This research was carried out by taking data published by the Indonesian Stock Exchange via internet media, namely, the official website, from 2020 to 2022. The Indonesian Stock Exchange can be accessed at the website www.idx.co.id. The results in this study found that (1) the Debt to Equity Ratio variable partially has a negative and significant effect on Return on Assets. (2) The managerial ownership variable partially has a positive and insignificant effect on return on assets. (3) The Size variable is able to moderate the Debt to Equity Ratio variable on Return on Assets with a beta coefficient value of 0.059 and a significance value of 0.023 < 0.05. (4) The variable Size_ Managerial ownership partially has a positive and significant effect on return on assets; the beta coefficient value is 0.016, and the significance value is 0.016 < 0.05. (5) The Debt to Equity Ratio and Managerial Ownership variables simultaneously have no significant effect on Return on Assets with a significance value of 0.051 > 0.05.

Pengaruh Ukuran Dewan Komisaris, Kepemilikan Saham Pemerintah, dan Profitabilitas Terhadap Pengungkapan Corporate Sosial Responsibility pada Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2022

Kevin Martinus Chow — 2024-02-01

The purpose of the study is to determine the influence of government stocks, committee sizes, and profitability on corporate social responsibility. The sample of companies is SOEs listed on the IDX from 2018 to 2022. Currently, there are 27 state-owned companies listed on the IDX. There are about seventeen state-owned companies that are the research sample. The sampling technique is purposive sampling. The data used in this study is second-order data. The research data is sourced from the www.idx.co.id website. The data obtained and collected were then processed using SPSS version 27. The results of the study show that the Size of the Board of Commissioners and Profitability have a positive and significant influence on Corporate Social Responsibility. Simultaneously, the size of the Board of Commissioners, Government Share Ownership, and Profitability have a non-significant effect on the disclosure of corporate social responsibility.

Analisis Sistem Pengendalian Internal atas Penggajian Pegawai pada Sekretariat DPRD Kota Binjai

Elin Primana Sinaga — 2024-02-01

This study aims to examine the internal control system of employee payroll at the Secretariat of the Binjai City Regional House of Representatives (DPRD). The type of study employed by the author in this internal control system over the employee payroll at the Secretariat of the Binjai City DPRD. The data used includes both primary and secondary data. Data collection techniques employed in this study are interviews and documentation. The study's findings indicate that the internal control system over employee payroll at the Secretariat of the Binjai City DPRD is fairly effective. The organizational structure at the Secretariat of the Binjai City DPRD is well-established, as evidenced by the clear separation of duties and responsibilities among the employees. Sound practices at the Secretariat of the Binjai City DPRD have been implemented in accordance with establised procedures, and the payroll information system has been effectively managed.

Pengaruh Kompetensi Aparatur Desa dan Sistem Pengendalian Intern terhadap Pengelolaan Dana Desa pada Desa di Kecamatan Singingi Hilir Kabupaten Kuantan Singingi Provinsi Riau

Stefanus Andy — 2024-02-01

The goal of this study is to test and evaluate the impact of Village Apparatus Competency and Internal Control System on Village Fund Management. The sample size was 12 villages in Singingi Hilir sub-district, Kuantan Singingi Regency, Riau Province, and a total of 60 data points were collected. The sample method employs saturated sampling techniques. This study employs multiple linear regression analysis and is conducted using SPSS 20. The findings of this study show that while Village Apparatus Competence has no influence on Village Fund Management, the Internal Control System has a favourable and significant affect on Village Fund Management. Competence of Village Apparatus and Internal Control System both have a favourable and significant impact on Village Fund Management. All independent variables, specifically Village Fund Apparatus Competence.

Pengaruh Leverage dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Property Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Risky Uli Shabrina Panjaitan — 2024-02-01

To find out whether tax avoidance in a property company listed on the Indonesian Stock Exchange is influenced by leverage and capital from 2020-2022, an analysis was carried out which is the aim of this research. Equity becomes a debt ratio which will measure leverage, while the proportion of fixed assets to total assets becomes a ratio to measure capital intensity. Tax avoidance is assessed through the effective tax rate (ETR), which shows how much a company avoids paying taxes. The multiple linear regression method is a technique applied to carry out data analysis. The results of the research prove that leverage contributes a significant influence to tax avoidance, and capital intensity also provides a significant influence. These findings provide implications for companies in understanding the factors that influence tax avoidance strategies, as well as for governments in formulating more effective tax policies.

Pengaruh Kinerja Aparatur Pemerintah Desa dan Pengelolaan Keuangan Desa terhadap Penerapan Good Governance

Chyndi Marya Girsang — 2024-02-01

This research aims to examine the influence of the performance of village government officials and village financial management on the implementation of good governance in villages in Silimakuta District, Simalungun Regency. The type of data used in this research is descriptive research with quantitative methodology. The research was conducted in 6 villages in Silimakuta District. The sample for this research consisted of 45 respondents who were all village officials. The results in this study found that: (1) The performance of the Village Government Apparatus has a positive significant impact on the implementation of Good Governance, (2) Village Financial Management has a positive significant impact on the implementation of Good Governance, (3) The performance of the Village Government Apparatus and Village Financial Management simultaneously has a positive significant impact on the implementation of Good Governance, (4) All independent variables, namely the performance of the Village Government Apparatus and Village Financial Management, are able to explain the Good Governance variable by 22.2% and the remaining 78.8% is influenced by other variables not included in this study.

Analisis Penerapan Balance Scorecard sebagai Metode Pengukuran Kinerja pada Rumah Sakit Umum Dr. Pirngadi Medan

Indah Permata Sari Sinuraya — 2024-02-01

This study aims to evaluate the performance of Dr. Field using a Balanced Scorecard. Data were collected over three years (2021-2023) through descriptive analysis, by measuring the performance of Dr. Pirngadi terrain between periods and compare it with the target that has been set, then give a score according to the criteria. Data sources include primary and secondary data from Dr. Pirngadi Medan hospital. The results showed that variations in the achievement of results; business and Internal perspectives are still considered unfavorable in its application, so it is expected that Dr. Pirngadi Medan can focus on improving business and Internal perspectives, while the customer perspective is considered quite good in terms of patient satisfaction and growth and learning perspectives are also quite good in terms of training and professionalism of other employees are quite good. These findings indicate that the Balanced Scorecard is effective in Dr. Pirngadi Medan, provides a more structured and comprehensive performance overview than traditional systems that are still in use.

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi pada Desa di Kecamatan Tigabinanga Kabupaten Karo

Emisa Clara Ginting — 2024-02-01

This research aims to identify and analyze the quality of human resources, the use of information technology, and internal control systems in relation to the accountability of village fund financial management, with spiritual intelligence as a moderating variable in villages located in Tigabinanga District, Karo Regency. This is a quantitative study using primary data. The population of this research consists of village officials in Tigabinanga District, with a sample determined using the saturated sampling method, totaling 133 respondents. The data analysis technique applied is descriptive statistics. The quality of the primary data was tested by conducting validity and reliability tests, multiple linear regression, classical assumption tests, and hypothesis testing using SPSS 25. The findings of this study indicate that, individually, the use of information technology, the quality of human resources, and internal control systems have a positive and significant effect. The moderation test results show that spiritual intelligence can moderate the effect of human resource quality on the accountability of village fund financial management, but it does not moderate the effects of information technology utilization and internal control systems on the accountability of village fund financial management.

Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia 2020-2023

Catherine Audry Rebecca Marpaung — 2024-02-01

The goal of this research is to determine the impact of effective corporate governance and financial performance on business value. The research question is whether effective corporate governance and financial performance improve business value. The sample size was 31 firms. The data utilized in this analysis were derived from the infrastructure sector's annual financial reports for 2020-2023. The study's population of firms included 51 Infrastructure sectors listed on the Indonesia Stock Exchange (IDX) between 2020 and 2023. This research employed a total of 31 samples, selected using the purposive sampling approach. The data was analyzed using descriptive statistics, classical assumption tests, and hypothesis testing using the regression approach in SPSS 26. This study used a quantitative descriptive research strategy. Multiple linear regression was utilized to conduct the study. The findings indicated that good corporate governance has a favorable but negligible influence on firm value. Financial performance has a favorable and considerable impact on firm value. Concurrently, both factors had a considerable influence on firm value.