METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP PENGENDALIAN PIUTANG USAHA PADA PT. ANUGRAH JAYA LOGISTIK MEDAN

Wahida Elvitriana, Porkas Sonjuangon Lubis, Widia Wardani — Tue, 30 Apr 2024 00:00:00 +0700

This study aims to explore the impact of accounting information systems and internal controls on accounts receivable control at PT Anugrah Jaya Logistik Medan. The study involved employees from the accounting division, with 38 respondents being sampled. Data collection methods were tested for validity and reliability before use. Data analysis using multiple linear regression, classical assumption test, t test, F test, and coefficient of determination. The t test results show that there is no significant effect of accounting information systems and internal control on PT Anugrah Jaya Logistik Medan's accounts receivable control, with a calculated t value of 0.713, lower than the t table value of 1.686. Likewise, there is no significant effect of the two factors on overall accounts receivable control, with a calculated F value of 0.454, lower than the F table value of 3.26. The coefficient of determination of 0.025, or 2.5%, indicates that accounting information systems and internal controls only contribute 2.5% to accounts receivable control. In addition to the factors studied, such as sales procedures and general controls, there are other variables that may have a major influence on accounts receivable control, such as company human resources and profit levels. Therefore, further research involving these additional variables may provide a more comprehensive understanding.

ANALISIS PENGENDALIAN BIAYA PRODUKSI SEBAGAI SUATU USAHA UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI CV. EMPAT HARAPAN BERSATU (ZERIBOWL) CEMARA ASRI

Rizky Wahyudi, Elwardi Hasibuan, Widia Wardani — Tue, 30 Apr 2024 00:00:00 +0700

This study aims to explain how production cost planning and control can improve production cost efficiency at Cv. Empat Harapan Bersatu (Zeribowl) Cemara Asri. The research method used is descriptive qualitative with data collection through interviews. The results of the analysis show that the production cost budget at Cv. Empat Harapan Bersatu (Zeribowl) Cemara Asri is still not efficient. One of the factors causing this is the lack of overall supervision of production costs, which can lead to misappropriation of costs by irresponsible parties. Therefore, it is recommended that companies plan and control production costs more effectively and efficiently to achieve company goals. Efforts to improve the efficiency of production costs are very important in ensuring the continuity and profitability of the company. By managing production activities more efficiently, companies can provide quality products to consumers and gain a competitive advantage in the market.

PENGARUH NET WORKING CAPITAL, LEVERAGE DAN TAX AVOIDANCE TERHADAP CASH HOLDING PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2021

Tue, 30 Apr 2024 00:00:00 +0700

This study aims to determine "The Effects of Net Working Capital, Leverage and Tax Avoidance on Cash Holding in Real Estate Companies Listed on the Indonesian Stock Exchange in 2020-2021". The analysis used is Multiple Linear Analysis. The sample in this study were 21 real estate companies. Research year from 2020-2021. The type of data in this research is secondary data. The sample research method is purposive sampling method, and data processing uses SPSS software. The results of this study are Net Working Capital, Leverage partially has a significant effect on Cash Holding in Real Estate Companies Listed on the Indonesia Stock Exchange, while Tax Avoidance has no effect and is not significant on Cash Holding companies in Real Estate listed on the Indonesia Stock Exchange. Another result is that Net Working Capital, Leverage and Tax Avoidance simultaneously have a significant effect on Cash Holding in Real Estate Companies Listed on the Indonesia Stock Exchange.

ANALISIS PENGARUH COMPANY GROWTH, INVESTMENT OPPORTUNITY SET, DAN DEBT COVENANT TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Anggi Putri Br. Harianja, Melanthon Rumapea, Farida Sagala — Tue, 30 Apr 2024 00:00:00 +0700

This study aims to examine the effect of company growth, investment opportunity set, and debt covenant on accounting conservatism in manufacturing companies listed on the indonesia Stock Exchange. Sample selection using purposive sampling of 196 companies registered companies only 54 samples passed. The independent variables studied are financial ratios consisting of Company Growth, and Investment opportunity Seit, and Deibt Coveinant whilei thei deipeindeint variablei is accounting conseirvatism. Thei reisults showeid that Company Growth, positivei and significant eiffeict, variablei Inveistmeint Oportunity Seit positivei but not significant eiffeict and variablei Deibt coveinant neigativei and significant eiffeict on accounting conseirvatism, thei reisults of simultaneious hypotheisis teisting (teist F) obtaineid Company Growth, Inveistmeint Oportunity, and Deibt Coveinant simultaneiously significant eiffeict on accounting conseirvatism baseid on thei reisults of thei Teist coeifficieint of deiteirmination obtaineid that, and thei Deibt Coveinant has an influeincei on accounting conseirvatism by 52%.

PENGARUH KINERJA RISK BASED CAPITAL, PERTUMBUHAN PENDAPATAN PREMI DAN BEBAN KLAIM TERHADAP LABA PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA PERIODE 2016-2022

Tue, 30 Apr 2024 00:00:00 +0700

Tujuan penelitian ini adalah untuk menguji pengaruh risk based capital, peningkatan pendapatan premi, dan beban klaim terhadap laba perusahaan asuransi. Indikator yang digunakan adalah risk based capital (RBC), rasio pertumbuhan premi, beban klaim yang diukur dengan rasio beban klaim, dan laba perusahaan yang diukur dengan menggunakan rasio Net Prof Margin (NPM). Populasi yang digunakan adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia periode 2016-2022. Teknik pemilihan sampel yang digunakan adalah purposive sampling dan menghasilkan sampel akhir sebanyak 12 perusahaan terdaftar. Pengujian empiris dilakukan dengan menggunakan analisis deskriptif dan analisis statistik dengan uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial RBC berpengaruh positif signifikan terhadap laba yang diukur dengan NPM. Pertumbuhan pendapatan premi dan beban klaim berpengaruh negatif tidak signifikan terhadap laba. Secara simultan RBC, pertumbuhan pendapatan premi dan beban klaim berpengaruh signifikan terhadap laba.

PENGARUH TINGKAT RETENSI PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA

Gabriel Mukuan, Nikolas F. Wuryaningrat, Lenny L. Evinita — Tue, 30 Apr 2024 00:00:00 +0700

Earnings management is an action to reduce or minimize the value of profits in order to achieve the desired goals. This action allows companies to present untrue profits with the aim of understanding the expense the company must pay. The aim of this research is to determine the effect of the level of tax retention rate and deferred tax expense on earnings management in industrial companies in the technologi, transporstation and logistics sectors listed on the Indonesia Stock Exchange for 2020-2022. The number of samples in this research was 15 company samples with a total of 3 years of observation, so that the total observation data was 45. At the data analysis stage in the research, Microsoft Excel was used to process the data and Eviews 12 to test the relationship between variables. Based on the research results, it shows that simultaneously the level of tax retention rate and deferred tax expense together cannot affect earnings management while in the partial test affect of the level of tax retention rate on earnings management is found in a positive direction. Meanwhile, deferred tax expenses have no affect on earnings management.

DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017 – 2021

Erland Jupiter Gea, Duma Megaria Elisabeth, Rahel Nainggolan, Ivo M. Silitonga — Tue, 30 Apr 2024 00:00:00 +0700

Penelitian ini bertujuan untuk mengetahui pengaruh Pergantian Manajemen, Financial Distress, Ukuran KAP, dan Opini Audit terhadap Auditor Switching pada perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Populasi dalam penelitian ini adalah 47 perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling, diperoleh 15 sampel perusahaan yang memenuhi kriteria selama lima tahun pengamatan dengan total 75 unit analisis. Data penelitian diperoleh dari laporan keuangan yang telah diaudit dan laporan auditor independen dari perusahaan sampel yang diunduh dari website www.idnfinancials.com . Teknik analisis data dan pengujian hipotesis dalam penelitian ini menggunakan analisis statisik deskriptif dan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa: (1) Pergantian Manajemen tidak berpengaruh terhadap Auditor Switching, (2) Financial Distress tidak berpengaruh terhadap Auditor Switching (3) Ukuran KAP tidak berpengaruh terhadap Auditor Switching, dan (4) Opini Audit tidak berpengaruh terhadap Auditor Switching.

PERSEPSI BUDGETARY SLACK DALAM PANDANGAN AKUNTAN

Ilma Alya Zalyanti, Laras Pratiwi, Andre Wibowo, Sindi Fitri Diani — Tue, 30 Apr 2024 00:00:00 +0700

This research aims to analyze accountants' views on budgetary slack, focusing on the ethical aspects and their understanding. The research uses a quantitative approach with a quantitative descriptive type of research. The data uses primary data in the form of a questionnaire which was distributed to 10 respondents including practicing accountants and teaching accountants. The results of this research show that accountants' understanding of budgetary slack is in the good category. Accountants argue that the practice of budgetary slack is unethical behavior. The urgency of this research underscores the need to strengthen ethics education in accounting and opens opportunities for further research into how these perceptions influence managerial practices and decisions.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN UKURAN DEWAN KOMISARIS TERHADAP PENGUNGKAPAN CSR

Eveline Eveline, Dimita H. P. Purba, Lamria Sagala, Wesly A. Simanjuntak — Tue, 30 Apr 2024 00:00:00 +0700

The concept of corporate social responsibility (CSR) emerged as a fact that companies tend to seek maximum profits without paying attention to the welfare of society, employees and the surrounding environment. CSR is an action carried out by a company as a form of responsibility. This research aims to test and analyze the influence of Profitability, Company Size, and Board of Commissioners Size on Corporate Social Responsibility (CSR) disclosure in BUMN Companies listed on the Indonesia Stock Exchange during the 2019-2021 period. This research is quantitative research and is explanatory in nature. The data analysis method uses multiple linear regression. The population of this research consists of 27 state-owned companies listed on the Indonesia Stock Exchange (BEI), however this research only took 19 companies as samples using a purposive sampling technique. The research results concluded that simultaneously, profitability, company size and board of commissioners size did not have a significant effect on corporate social responsibility (CSR) disclosure in state-owned companies listed on the Indonesia Stock Exchange during the 2019-2021 period. Partially, profitability has a positive but not significant influence on corporate social responsibility (CSR) disclosure. Company size has a positive but insignificant influence on corporate social responsibility (CSR), while the size of the board of commissioners has a negative and insignificant influence on corporate social responsibility (CSR) disclosure.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KEPUTUSAN MEMILIH PROGRAM STUDI MANAJEMEN PADA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS KATOLIK SANTO THOMAS MEDAN

Peran Simanihuruk — Tue, 30 Apr 2024 00:00:00 +0700

The primary aim of this research is to examine the factors influencing students' decision-making in choosing the Management Study Program at the Faculty of Economics and Business, Universitas Katolik Santo Thomas Medan. The study aims to provide valuable insights that can serve as a basis for formulating promotional strategies aimed at attracting interest from prospective new students. This research encompasses all students enrolled in the Management Study Program, with a sample size of 185 students drawn from the population. Data collection involves the use of questionnaires and interviews, with data analysis conducted using factor analysis techniques. The findings of this research reveal several key factors influencing decision-making, namely: program accreditation status, perceived image, parental guidance, availability of student accommodation, absence of costs, faculty qualifications, institutional reputation, affordability of education, and family recommendations. Recommendations stemming from this research advocate for incorporating additional variables to deepen understanding of the factors influencing student decisions, thereby offering guidance for enhancing the management of higher education institutions. Keywords: Product, price, physical evidence, people, reference groups, motivation and personality, economic conditions.