METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

PENGARUH KINERJA KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI

2023-11-06T13:32:06+07:00

This research aims to test and analyze how much influence financial performance and good corporate governance have on company value with corporate social responsibility as a moderating variable in LQ45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The results of the t-test concluded that partially the Financial Performance variable had a positive and insignificant effect on company value. Institutional ownership has a negative and significant effect on company value. The proportion of Independent Commissioners has a positive and significant effect on company value. Meanwhile, corporate social responsibility is not significant in moderating the relationship between financial performance and good corporate governance on company value. The results of the F-test show that Financial Performance, Institutional Ownership and the Proportion of the Independent Board of Commissioners simultaneously have a significant effect on company value.

PENGARUH ANALISIS LAPORAN ARUS KAS OPERASI, ARUS KAS INVESTASI , TERHADAP HARGA SAHAM PERUSAHAAN ELEKTRONIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) 2018-2021

2023-07-18T14:10:55+07:00

Indonesia's economic development from year to year will continue to grow. This is marked by the establishment of many companies, both state-owned companies and foreign companies. With so many companies operating in Indonesia, it will certainly promote a level of competitive business competition by business operators so that companies need various plans so that they can always survive in the world of business competition and compete to become market leaders in every field of the same business. Report operating cash flows that are directly related to the operational activities involved in determining net income for a given period. These activities are obtained from the company's revenue relating to transactions that affect profit or loss. Cash Flow Report is a type of financial statement that presents the company's cash flow from operating activities, investment, there are 2 samples of companies listed on the IDX, companies that have the code ATIC in 2020-2021, there has been an increase in cash flow from operating activities by 16.22% and there was an increase in earnings per share of 15.63% but the share price decreased by 1.88% therefore the company was in trouble. Likewise with companies that have PTSN codes in 2019-2020 there was a decrease in cash flow from investing activities of 114.86% but there was an increase in share price of 39.71%, therefore the company was in trouble.

ANALISIS PENGARUH LOAN TO DEPOSIT RATIO, CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, OPERATIONAL EFFICIENCY RATIO, DAN TOTAL ASSET TURNOVER TERHADAP RETURN ON ASSET BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

2023-11-06T13:37:45+07:00

The aim of this study to determine the effect of the loan to deposit ratio, capital adequacy ratio, non perfoming loan, operational efficiency ratio, total asset turnover on thw return on assets of commercial banks on the BEI for the 2017-2021 period. This research is a type of causal associative research with the research population being conventional commercial banks registered with the BEI in 2017-2021 which amounted to 45 banks. The sample is done by purposive sampling in order to obtain 28 banks that match the criteria and become the research sample. The type pf data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is a multiple regression analysis. The results showed that partially operational efficiency ratio had a positive and significant effect on return on assets. Meanwhile, loan to deposit ratio and non performing loan have a positive and do not have a significant effect on return on assets. Capital adequacy ratio and the total asset turnover had a negative and do not significant effect on return on assets. Simultaneously, all independent variables affect the return on assets of conventional commercial banks registered with the BEI.

ANALISIS PENYAJIAN LAPORAN KEUANGAN BERDASARKAN SAK ETAP PADA PDAM MINAHASA

2023-11-06T22:28:08+07:00

The financial accounting standards for entities without public accountability (SAK EATAP) are used as guidelines that can assist entities without public accountability in preparing and presenting financial statements. The purpose of this study was to analyze the suitability of the presentation of PDAM Minahasa's financial statements with SAK ETAP. The method used in the research is descriptive qualitative. The type of data used is primary data and secondary data. The research data collection was carried out by means of observation, in-depth interviews, and documentation. The results showed that the presentation of Pdam Minahasa's financial statements in general had implemented the SAK ETAP policy in preparing financial statements but was not fully in accordance with the provisions of SAK ETAP, this was evidenced by the discrepancies in the balance sheet, such as the absence of intangible assets, investment property, estimated liabilities, and Pdam Minahasa had not recorded and assessed employee benefit obligations. In the income statement, it has also not presented the account items of the share of profit or loss from investments using the equity method and tax expense account items.

PENGARUH KESADARAN WAJIB PAJAK PENGETAHUAN PERPAJAKAN, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN UMKM MEMBAYAR PAJAK PENGHASILAN DI KOTA MEDAN

2023-11-06T22:56:03+07:00

This research aims to examine the effect of taxpayer awareness, tax knowledge, and trust in the government on MSME compliance in paying income tax in Medan City partially and simultaneously. The population in this study were all MSMEs registered at the UMKM Cooperative Service in Medan City, North Sumatra. as many as 1,826. The sample in this study was 95 SMEs using the simple random sampling method . Data collection techniques with the method of distributing questionnaires. This type of research is a quantitative research. The analysis technique used is multiple linear regression. The results of this study indicate that taxpayer awareness partially does not affect MSME compliance in paying taxes, tax knowledge partially does not affect MSME compliance in paying taxes, trust in the government partially affects MSME compliance in paying taxes. Taxpayer awareness, tax knowledge, and trust in the government simultaneously influence MSME compliance in paying income tax in Medan City.

ANALISIS KINERJA PENDAPATAN DAN KEPUASAN PT. BERKAT GADAI SUMATERA BERDASARKAN METODE BALANCED SCORECARD

2023-07-10T16:01:47+07:00

Penelitian ini bertujuan untuk menganalisis kinerja perusahaan melalui perspektif keuangan dan pelanggan pada PT. Berkat Gadai Sumatera dengan metode balanced scorecard. Sampel untuk penilaian perspektif pelanggan adalah 71 responden yaitu pelanggan PT. Berkat Gadai Sumatera dan sampel untuk perspektif keuangan dilihat dari laporan keuangan perusahaan. Teknik pengumpulan data yang digunakan adalah kuesioner untuk mengukur kepuasan pelanggan melalui 13 pertanyaan sebagai indikator kepuasan pelanggan , melakukan wawancara kepada bagian keuangan dan dokumentasi. Teknik analisis data menggunakan analisis statistik deskriptif. Hasil penelitian Perspektif keuangan pada perusahaan, yang dinilai dari pertumbuhan pendapatan nya dapat dilihat bahwa perusahaan mengalami peningkatan dan juga penurunan pertumbuhan pendapatan. Hasil penelitian dari penyebaran kuisioner pada Perspektif Pelanggan dari 71 pelanggan yang mengisi kuisioner mayoritas pelanggan merasa puas terhadap pelayanan perusahaan.

PENGARUH KEPEMILIKAN SAHAM PUBLIK, LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021

2023-11-06T23:18:37+07:00

Penelitian ini bertujuan guna mengetahui“ Pengaruh kepemilikan saham publik, leverage, profitabilitas, dan ukuran perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2019 sampai 2021.” Teknik yang dipakai yakni regresi linier berganda. Sampel riset ini terdiri dari 8 perusahaan pertambangan selama tahun 2019 sampai 2021. Data yang digunakan dalam penelitian ini merupakan data sekunder. Metode pengambilan sampel yang digunakan merupakan purposive sampling, serta pengolahan data dilakukan dengan memakai aplikasi SPSS. Penemuan penelitian ini menampilkan bahwa kepemilikan saham publik, leverage, dan profitabilitas mempengaruhi secara parsial serta signifikan terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Tetapi ukuran perusahaan tidak mempunyai pengaruh yang signifikan terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Tidak hanya itu, secara simultan kepemilikan saham publik, profitabilitas, leverage, dan ukuran perusahaan juga mempengaruhi signifikan terhadap pengungkapan tanggung jawab sosial pada perusahaan pertambangan yang terdaftar di Indonesia.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAHAN KOTA MEDAN

2023-06-11T23:17:15+07:00

This study aims to determine and analyze the effect of resource competence and internal control on the quality of financial reports in the Medan City Government. This type of research is causal research using a quantitative approach. A sample of 80 samples consisting of 11 Regional Secretariats as many as 44 people, 2 DPRD Secretariats as many as 8 people, 4 Inspectorates as many as 16 people, and 3 Regional Offices as many as 12 people in Medan City. The data analysis technique used is multiple linear regression. The results of this study indicate that Human Resource Competence and Internal Control partially and simultaneously have a positive and significant effect on the Quality of Medan City Government Financial Reports. Competence of Human Resources and Internal Control can affect the Quality of Financial Statements by 66.4% and the remaining 33.6% can be influenced by other factors not examined such as the Application of Financial Accounting Systems because these factors are thought to affect the Quality of Financial Statements optimally.