Liquidity, Profitability and Operational Costs on Corporate Income Tax

Tax revenue is the largest source of income for the Indonesian state. One of the contributors to state revenue from the tax sector is corporate income tax. Financial performance is one measure of the success of a business entity which is expected to increase revenue from corporate income tax. This study aims to determine the effect of financial performance using variable liquidity ratios, profitability ratios, and operating costs on corporate income tax. The data used is secondary data, namely annual financial report data from large trading sub-sector companies (wholesale) listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The analytical method used is multiple regression analysis. The results showed that partially profitability and operating costs have an effect on corporate income tax, while liquidity has no effect on corporate income tax. Simultaneously, liquidity, profitability and operating costs affect corporate income tax. Based on the results obtained that the ratio that affects corporate income tax is profitability and operating costs, so as an implication the internal party/management must be careful with the information presented in the financial statements which will have a negative impact on the users of financial statements, especially on operating costs.

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PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v6i1.5274 ◽

2019 ◽

Vol 6 (1) ◽

pp. 141

Author(s):

Mega Indah Lestari ◽

Deliza Henny

Keyword(s):

Financial Stability ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Analysis Method ◽

Financial Report ◽

Fraudulent Financial Statements

The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.

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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. MANDOM Tbk TAHUN 2016-2020

Jurnal Akuntansi dan Keuangan ◽

10.23960/jak.v26i2.289 ◽

2021 ◽

Vol 26 (2) ◽

pp. 22-33

Author(s):

Wulan Damayanti ◽

Ari Nurul Fatimah

Keyword(s):

Financial Performance ◽

Stock Exchange ◽

Good Condition ◽

Secondary Data ◽

Financial Statements ◽

Ratio Analysis ◽

Fixed Asset ◽

Solvency Ratio ◽

Profitability Ratios ◽

Research Analysis

This study analyzes the financial performance of PT Mandom Tbk. This study aims to determine how the financial performance of PT Mandom Tbk during the 2015 - 2020 reporting year. The data and information used in this study were obtained from the Indonesia Stock Exchange. The test is carried out based on four categories of financial ratios, namely, Profitability Ratios, Liquidity Ratios, Solvency Ratios, and Activity Ratios. The study was conducted using a descriptive quantitative approach and the data is secondary data in the form of financial statements of income and statements of financial position obtained from the Indonesia Stock Exchange (IDX). Based on the results of research analysis using the profitability ratios of the company's financial performance, the condition is not good. Based on the liquidity ratio analysis, the company's financial performance shows a good condition. Based on the analysis of the solvency ratio, the company's financial performance shows a good condition. Based on the activity ratio analysis of the company's financial performance, it shows good conditions for receivable activities and not good for inventory activities and fixed asset activities.

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PENGARUH PROFITABILITAS, UMUR PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v26i2.108 ◽

2018 ◽

Vol 26 (2) ◽

pp. 144-157

Author(s):

Widia Astuti ◽

Teguh Erawati

Keyword(s):

Agency Theory ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Report ◽

Efficient Performance ◽

Food And Beverage ◽

Report Data ◽

Positive Effect ◽

Corporate Financial Reporting

Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.

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Analysis of factors affecting audit delay in manufacturing and financial companies listed on IDX

Indonesia Accounting Journal ◽

10.32400/iaj.33169 ◽

2021 ◽

Vol 3 (1) ◽

pp. 27

Author(s):

Eristamia Faizul Muna ◽

G. Anggana Lisiantara

Keyword(s):

Negative Impact ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Positive Influence ◽

Financial Statement ◽

Factors Affecting ◽

Financial Report ◽

Accounting Firm

The study aims to identify and analyze the factors affecting the audit delay. The study includes a quantitative study using secondary data obtained from the company’s financial statement. The study’s population constituted the entire manufacturing and finance companies listed on the Indonesia Stock Exchange during the year 2018-2019. The sample is collected by using purposive sampling over the listed companies in the criteria that the company publishes the audited financial report as of December 31 and also shows the data needed in the study. The sample which has met the criteria is 510 companies and analyzed by multiple linear regression analysis. The results show that the industrial type and complexity of the company have a positive influence on the audit delay, the auditor opinions, the reputation of Public Accounting Firm and the company’s size have a negative impact on the audit delay, while the profitability does not affect the audit delay.

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Factors Affecting Financial Performance of Tourism Destination Firms Listed on Stock Exchanges in China

Proceedings of Business and Economic Studies ◽

10.26689/pbes.v2i5.899 ◽

2019 ◽

Vol 2 (5) ◽

Author(s):

Dingchen Cui

Keyword(s):

Growth Rate ◽

Financial Performance ◽

Negative Impact ◽

Positive Impact ◽

Stock Exchange ◽

Secondary Data ◽

Total Asset ◽

Gdp Growth ◽

Tourism Destination ◽

Gdp Growth Rate

Purpose: the aim of this research is to test the effect of financial ratio on the financial performance of tourism destination firms listed on stock exchange in China. The research selected ratios: current ratio (CR) as a dimension of liquidity, total asset turnover ratio (TATR) as a dimension of asset utilization, debt ratio (DE) as a dimension of leverage, natural logarithm of total asset (LNTA) as a dimension of firm size, GDP growth rate as a dimension of economic prosperity, and effective tax rate as a dimension of effective tax. This research will use return on asset (ROA), return on sales (ROS), return on equity (ROE) and sales growth (SG) to determine the financial performance. Since stock exchange founded in China, tourism destination firm developed very fast. However tourism destination listed firms have weakness financial performance. Design/methodology/approach: the research data collected from quarterly financial report, from 2012 Q1 to 2018 Q4. The secondary data has been analyzed by multiple regression. Finding: the result indicate that CR, TATR, GDP growth rate have positive impact on financial performance. While DE has negative impact on financial performance. And LNTA has a mix result with financial performance. Originality/value: This study led to the effect of financial ratios on tourism’s financial performance since past researches with this aim were difficult to identify and certain references were not specifically linked to the topic.

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Capital Structure and Financial Performance of Manufacturing Companies in Indonesia

Jambura Science of Management ◽

10.37479/jsm.v3i2.11139 ◽

2021 ◽

Vol 3 (2) ◽

pp. 114-125

Author(s):

Ni Luh Ira Suitri ◽

Mohammad Agus Salim Monoarfa

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Manufacturing Companies ◽

Analysis Method ◽

Equity Ratio ◽

The Capital Structure

This study aims to determine whether the Capital Structure affects the financial performances partially and simultaneouslly. The Capital Structure in this study is proxide by Debt to Asset Ratio (DAR) and Long Term Debt to Equity Ratio (LTDER), whereas the financial performance is proxide by Return On Asset (ROA). the type of data used in this study is secondary data obtained from the financial statements os plastic and packaging companies listed on the Indonesia Stock Exchange in 2012-2019. The analysis method uses multiple linier regression analysis. The result revealed that partially DAR had negative and significant effect on ROA, while LTDER had no significant effect on ROA. The result also shows that simultaneouslly DAR and LTDER have a significant effect on ROA.

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COVID-19 IN INDONESIA: ANALYSIS OF DIFFERENCES EARNINGS MANAGEMENT IN THE FIRST QUARTER

Jurnal Akuntansi ◽

10.33369/j.akuntansi.11.1.23-32 ◽

2021 ◽

Vol 11 (1) ◽

pp. 23-32

Author(s):

Widyaningsih Azizah

Keyword(s):

Earnings Management ◽

Financial Reporting ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Wilcoxon Test ◽

Actual Condition ◽

Financial Report ◽

The Difference ◽

Financial Company

The COVID-19 pandemic, which began in the first quarter (Q1) of 2020 in Indonesia, has certainly had a major impact on the company’s financial performance. The first-quarter financial report should have been able to show the actual condition of the financial company because it can be a projection for investors and analysts regarding the company’s performance in the next period. Unfortunately, many gaps in financial reporting that can provide space for management to commit earnings management. This study aims to prove the difference in earnings management in the Q1 of 2020, namely the period after the COVID-19 pandemic with the Q1 of 2019, namely the period before the COVID-19 pandemic. The data type of the research is secondary data using the financial statements of companies listed on the Indonesian Stock exchange in the Q1 of 2018, the Q1 of 2019, and the Q1 of 2020. The Q1 of 2018 is needed in this research related to the search for the Q1 of the year of 2019 data. Hypothesis testing was conducted using the Wilcoxon test with SPSS 25 software. This research has proven that there is a difference in earnings management in the Q1 of 2019, namely before the COVID-19 pandemic, and the Q1 of 2020, named after the COVID-19 pandemic. The level of earnings management during the COVID-19 pandemic represented in the Q1 of 2020 was lower than the earnings management in the period before the COVID-19 pandemic, namely in the Q1 of 2019.

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Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2012-2014

Jurnal Ekonomi ◽

10.24912/je.v22i2.226 ◽

2017 ◽

Vol 22 (2) ◽

Author(s):

Shierly Pricilia ◽

Liana Susanto

Keyword(s):

Regression Analysis ◽

Financial Performance ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Earning Management ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Simple Regression Analysis

The purpose of this study is to analyze the effect of institusional ownership, managerial ownership, independent commissioner, and board of size on earning management and the implication on financial performance of manufacturing companies listed in the Indonesian Stock Exchange from 2012-2014. This research used the data of manufacturing companies that were selected using purposive sampling method for a total of 73 data in three years. Statistic method used in this study is multiple regression analysis and simple regression analysis. The data used in this research are secondary data in the form of financial statements that published during the observation year. The results of this study showed that earning management significantly affected by managerial ownership, and independent commissioner. Financial performance showed that significantly affected by earning management.

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Pengaruh Independensi Auditor, Kualitas Audit, Manajemen Laba, Dan Komisaris Independen Terhadap Integritas Laporan Keuangan (Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2014-2017)

Akmenika: Jurnal Akuntansi dan Manajemen ◽

10.31316/akmenika.v16i1.168 ◽

2019 ◽

Vol 16 (1) ◽

Author(s):

Sri Ayem ◽

Dewi Yuliana

Keyword(s):

Earnings Management ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Secondary Data ◽

Financial Statements ◽

Auditor Independence ◽

Financial Report ◽

Independent Variables ◽

Descriptive Research

The purpose of this study was to determine the effect of auditor independence, audit quality, earnings management, and independent commissioners on the integrity of financial statements. This research is included in descriptive research. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) during 2014-2017. The sample in this study was determined using a purposive sampling method and obtained 25 companies, samples in the 4 years of the annual financial report. The type of data used is secondary data. To find out the influence between independent variables and the dependent variable using the method of multiple regression analysis. The results of this study indicate that auditor independence has no significant effect, audit quality has no significant effect, earnings management has a significant effect, independent commissioners have a significant effect on the integrity of financial statements.

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Pengaruh Kepemilikan Manajerial dan Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2017

10.31227/osf.io/a2szb ◽

2019 ◽

Author(s):

Julastari ◽

Aminar Sutra Dewi

Keyword(s):

Financial Performance ◽

Board Of Directors ◽

Secondary Data ◽

Financial Statements ◽

Managerial Ownership ◽

Financial Report ◽

Panel Data Regression ◽

Data Regression ◽

The Board Of Directors ◽

Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used was financial sector companies in 2013-2017 totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was tested using panel data regression. The results of hypothesis testing indicate that Managerial Ownership has a negative and not significant effect on Financial Performance (ROA), the Board of Directors has a positive and significant influence on the company's Financial Performance (ROA)

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