METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Pengaruh Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Otomotif yang Terdaftar di BEI Periode 2020-2022

Aldian Riahdo Daniel Damanik — 2025-04-30

This research aims to examine the influence of good corporate governance on financial performance in automotive sector manufacturing companies in 2020-2022. Good corporate governance is proxied using the variables independent board of commissioners, institutional ownership, audit committee and managerial ownership. Financial performance is proxied using the net profit margin (NPM) variable. The type of research used is quantitative. The population in this research is automotive sector companies listed on the Indonesia Stock Exchange in 2020-2022, consisting of 12 companies. Based on predetermined criteria, a sample of 12 companies was selected with an observation period of 3 years from 2016-2018, resulting in 36 samples. Hypothesis testing in this research uses multiple linear regression analysis techniques. The partial research results show that the independent board of commissioners, institutional ownership, audit committee, managerial ownership have no effect on financial performance (NPM).

Analisis Risk Profile, Good Corporate Governance, Earnings, Capital terhadap Potensi Financial Distress

Chintya Putri — 2025-04-30

Banks are financial institutions that are subject to strict regulations, have the responsibility to comply with regulations and standards set by the Financial Services Authority (OJK) on a regular basis to maintain business continuity and maintain public and stakeholder trust. In this case, RGEC analysis (RiskProfile, Good Corporate Governance, Earnings, Capital) becomes an important method to assess the bank's level of compliance with the OJK to assess a bank's level of compliance with applicable regulations and to monitor its financial stability and soundness. Using RGEC, this study aims to thoroughly review the financial statements of PT Bank Rakyat Indonesia. Includes an assessment of the bank's health level and potential financial distress from 2019 to 2023. By using a descriptive quantitative approach based on the analysis of published official financial statements. The results of the comprehensive assessment for the last 5 years show that PT Bank Rakyat Indonesia Tbk has maintained a very stable financial position with a Composite Rating of 1 (PK-1) which gets the category “Very Healthy” and does not show weakness or potential financial distress.

Analisis Ketidakcocokan Stock Opname Obat-obatan di Gudang Obat Puskesmas XYZ Menggunakan Metode DMAIC

Daniel Ramadhan — 2025-04-30

This study examines medication stock-take discrepancies in the XYZ Health Center's drug warehouse. This study attempts to determine the causes that lead to stock-take mismatches and offers useful suggestions to lessen or eliminate these mismatches using the DMAIC (Define, Measure, Analyze, Improve, Control) approach. Qualitative data was gathered through observations, interviews, and a review of the literature. Results indicated that medications that had left the warehouse but had not been entered into the system were the primary source of stock mismatches. To address this issue, a 5S (Seiri, Seiton, Seison, Seiketsu, Shitsuke) strategy was proposed as a corrective measure with the goal of lowering recording errors and increasing the efficiency of stock management. It is anticipated that the findings of this study will assist Puskesmas XYZ in enhancing the precision of medication stock recording and optimizing

Perspektif Mahasiswa Akuntansi atas Determinan Kesiapan Kerja: Peran Pengalaman Magang, Motivasi Kerja, dan Softskill

Galih Satrio — 2025-04-30

This article aims to analyze the contribution of internship experiences, work motivation, and soft skill development in preparing accounting students from UPN Veteran Jawa Timur, class of 2021, for the workforce using a descriptive qualitative approach. The informants are 10 accounting students from UPN Veteran Jawa Timur, class of 2021, who have internship experiences at Public Accounting Firms (KAP), Accounting Services Offices (KJA), Tax Consulting Offices (KKP), and companies. Data analysis techniques were carried out using the Miles and Huberman model, which consists of three main stages: data reduction, data presentation, and conclusion drawing. In the data reduction stage, information from the interviews is selected, focused, and simplified to be relevant to the research objectives. The data presentation stage organizes information in an easily understandable form. Finally, conclusion drawing is done by interpreting the presented data to find the meaning and relationships among the collected information. Research on Accounting Department students at UPN Veteran Jawa Timur, class of 2021, shows that internship experience, work motivation, and soft skills development are crucial in preparing students for entering the workforce.

Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022

Kevin Yohannes Sitepu — 2025-04-30

This research aims to test, analyze and obtain evidence the influence of profitability and liquidity on tax aggressiveness in Automotive and component sub-sector manufacturing companies listed in Indonesia stock exchange. The population of this research is Sub Manufacturing Companies Automotive sector and components listed on the Indonesian Stock Exchange period 2020-2022. This research used a sampling method and obtained The number of samples in this study was 7 with observations for 3 years. This research uses multiple linear regression analysis to test the influence of various independent variables on tax aggressiveness. The variables in this research are profitability, liquidity. ResultsThis research shows that profitability has an effectagainst tax aggressiveness. Meanwhile, liquidity has no significant effect on tax aggressiveness.

Pengaruh Leverage, Corporate Governance, dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Marisa Afriani Damanik — 2025-04-30

This research aims to examine the influence of leverage, corporate governance and capital intensity on tax avoidance in mining companies listed on the Indonesia Stock Exchange in 2020-2022. Samples were taken using the purposive sampling method. The population in this research is all mining companies listed on the Indonesia Stock Exchange in 2020-2022. From this population of 43 mining companies, 17 mining companies were obtained as samples. Data were analyzed using multiple linear regression. Based on data analysis, it is concluded that leverage has no significant effect on tax avoidance. Corporate Governance has no significant effect on tax avoidance. Capital intensity has no significant effect on tax avoidance. The results of the F test show that simultaneously leverage, corporate governance and capital intensity have no effect on tax avoidance. The coefficient of determination (R Square) value shows the influence of leverage, corporate governance and capital intensity on tax avoidance of 4.4% and the remaining 95.6% is influenced by other variables outside the research.

Pengaruh Sustainability Report Dan Efektivitas Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Sektor Keuangan di Bursa Efek Indonesia Tahun 2020-2022

Riang Wulan Kartin Zendrato — 2025-04-30

Firm value determines how investors feel about a company’s stock price. In the financial sector, this study attempts to examine the impact of sustainability reports as measured by SRDI and intellectual capital efficacy as measured by VAIC on firm value as measured by PBV for companies listed on the IDX. Multiple linear regression analysis was used to analyze the data. With a coefficient of -0.094 and a significance value of 0.796, the t-test findings indicate that the sustainability report variable has a partial negative effect. According to the results of this study, sustainability reports have a small but detrimental impact on stock prices. The impact size of 1.607 and the p-value of 0.000 indicate that intellectual capital is effective. Firm value is significantly affected by sustainability reports and intellectual capital efficacy at the same time, according to the F-test findings. With an adjusted R-squared value of 34.1%, the independent variables explored in this study only explain 34.1% of the variation in firm value; the remaining 65.9% is due to factors beyond the scope of this investigation.

Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Manajemen Laba

Triva Maria Manik — 2025-04-30

This study aims to understand and examine the relationship between the impact of company size, profitability and leverage on earnings management. This study examines an industry consisting of 95 food and beverage industries listed on the Indonesia Stock Exchange, so 43 industries were selected as samples using purposive sampling technique. The data is collected through official sources, and uses the official website of each industry. This research method uses a quantitative approach, involving descriptive statistics, clasi assumption tests and multiple regression analysis tests using SPSS version 23. Based on the results of the study, it is found that company size has a significant negative impact on earnings management, profitability using the ROA proxy has a significant positive impact on earnings management, and leverage using the DER proxy has no impact on earnings management.

Pengaruh Motivasi Kerja dan Pengukuran Kinerja terhadap Kinerja Karyawan pada Klinik Kesehatan di Kecamatan Pelaihari

Yulia Safitri — 2025-04-30

This study aims to analyze the impact of work motivation and performance measurement on employee performance at Health Clinics in Pelaihari District. The research uses a descriptive quantitative approach, involving 36 respondents from three clinics: Klinik Utama Ammariz, Klinik Bersalin Ainun, and Klinik Azka Medical Centre. The sampling technique used is simple random sampling. Data were collected through questionnaires structured with a Likert scale. The data analysis was performed using SPSS version 22. The results of the study indicate that work motivation (X1) has a positive and significant effect on employee performance (Y). However, performance measurement (X2) does not show a positive and significant effect on employee performance (Y). Simultaneously, work motivation (X1) and performance measurement (X2) have an impact on employee performance (Y) at Health Clinics in Pelaihari District.

Pengaruh Aset Pajak Tangguhan dan Beban Pajak Tangguhan Terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021

Yuni A. Simangunsong — 2025-04-30

The purpose of this research is to examine the effect of deferred tax assets and deferred tax expenses on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Samples were taken using the purposive sampling method. The population in this research is all industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. From a population of 64 industrial sector manufacturing companies, 9 industrial sector manufacturing companies were obtained as samples. Data were analyzed using multiple linear regression analysis. Based on data analysis, it is concluded that deferred tax assets do not have a significant effect on earnings management. Deferred tax expenses do not have a significant effect on profit management. The results of the F test show that simultaneously deferred tax assets and deferred tax expenses have no effect on earnings management. The coefficient of determination (R Square) shows that the influence of deferred tax assets and deferred tax expenses on earnings management is 7.3% and the remaining 92.7% is influenced by other variables outside the research.