Tinjauan Teoritis Likuiditas Dan Profitabilitas Terhadap Nilai Perusahaan

The value of the company is the selling value of the company or the value of growth for shareholders, the value of the company is reflected in its share price. The main goal of the company is to maximize the value of the company. Increasing the value of the company can also increase investment opportunities by investors so that companies can get additional sources of funds. The purpose of this study is to examine the effect of profitability, liquidity on firm value on the Indonesian stock exchange. The results of this study indicate that (1) liquidity does not affect firm value and (2) profitability affects firm value. Simultaneously, liquidity and profitability affect the value of banking companies listed on the IDX. Keywords : Liquidity, Profitability, Firm Value, IDX

Pengaruh Tingkat Pendidikan, Pengalaman Kerja Dan Kompetensi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bogor

MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation. This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

Pengaruh Profitabilitas, Agresivitas Pajak dan Slack Resources Terhadap Pengungkapan Corporate Social Responsibility

Penelitian ini ditujukan untuk mengetahui bukti empiris terkait faktor-faktor yang mempengaruhi pengungkapan corporate social responsibility dimana menggunakan profitabilitas, agresivitas pajak dan slack resources sebagai variabel independen. Perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2019 menjadi objek penelitian ini dengan jumlah sampel yang diperoleh 81 sampel. Pengujian dengan memanfaatkan software versi 11 memperoleh hasil bahwa secara simultan profitabilitas, agresivitas pajak, dan slack resources berpengaruh terhadap pengungkapan corporate social responsibility. Secara parsial memperoleh hasil bahwa profitabilitas berpengaruh positif, dan agresivitas pajak serta slack resources tidak memiliki pengaruh terhadap pengungkapan corporate social responsibility. Berdasarkan hasil penelitian ini maka untuk para investor dalam menentukan investasi sebaiknya memilih perusahaan dengan tingkat pengungkapan corporate social responsibility yang baik, dan untuk perusahaan yang masih memiliki nilai pengungkapan yang rendah maka diharapkan untuk meningkatkan kegiatan tanggung jawab sosialnya.

Peranan Karakteristik Dewan Direksi dan Struktur Kepemilikan dalam Pengungkapan Sukarela Perusahaan Publik Indonesia

The objective of this study is to demonstrate that characteristics of the board of directors and ownership structure influence the level of voluntary disclosure. Board of directors’ characteristics include the board's size, composition, frequency of meetings, gender, expertise, and compensation. These attributes reflect the ownership structure, which includes foreign ownership, institutional ownership, and director ownership. Control variables include company size, firm age, leverage, profitability, and liquidity. This study utilized secondary data from 52 consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 to 2020. In total, 228 observations were tested for hypotheses, after 32 outliers were removed from the data. The hypotheses were tested using panel regression with a Fixed Effect Model (FEM). The study found that all independent variables simultaneously have a significant impact on voluntary disclosures. According to the partial test (t-test), only the remuneration of directors and institutional ownership had a significant and positive effect on voluntary disclosures, while other variables had no significant impact. In addition, the foreign ownership variable had a significant affect on voluntary disclosure, however the direction is negative.

Analisis Fundamental Laporan Keuangan pada PT Unilever Indonesia Tbk (UNVR) terhadap Pengambilan Keputusan Investasi

The purpose of this study was to evaluate investment choices by analyzing PT Unilever Indonesia Tbk's financial statements for the 2016-2020 period using the Price Earnings Ratio (PER) methods. Fundamental analysis was used to determine intrinsic value in the context of an investment decision using financial indicators such as Return on Equity (ROE), Dividend Payout Ratio (DPR), Earnings per Share (EPS), Dividend per Share (DPS), and Price Earnings Ratio (EPS). The data was obtained using secondary data from PT Unilever Indonesia Tbk's annual report for the period 2016-2020. The results of this study suggest that, based on the analysis of the intrinsic value of the Q2 2021 market price, PT Unilever Indonesia Tbk is an undervalued stock, and that investment decisions should be made by purchasing shares.

Analisis Akuntabilitas Pengelolaan Keuangan BUMDES Famohouni Di Desa Madula Kecamatan Gunungsitoli Kota Gunungsitoli Sumatera Utara

Penelitian ini bertujuan untuk menganalisis Akuntabilitas Pengelolaan Keuangan Badan Usaha Milik Desa di Desa Madula Kecamatan Gunungsitoli Kota Gunungsitoli Sumatera Utara apakah sudah sesuai dengan pengelolaan keuangan BUMDes menurut www.layananbimtek.com. Metode penelitian yang digunakan adalah metode kulitatif. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Subjek penelitian ini berjumlah 10 orang yaitu Kepala Desa, BPD (Badan Permusyawaratan Desa), Pengawas dan 3 pengurus BUMDes Famohouni, dan 4 Masyarakat yang ikut serta dalam pengelolaan BUMDes dan yang berada disekitar lokasi BUMDes. Objek penelitian ini adalah akuntabilitas pengelolaan keuangan BUMDes berupa Alur penganggaran, Alur penatausahaan, Pelaporan dan Pengendalian Internal. Hasil penelitian ini yang dilakukan menunjukkan bahwa pengelolaan keuangan BUMDes Famohouni masih banyak kekurangan dan belum sesuai dengan pengelolaan keuangan BUMDes, tetapi pengendalian internal, peraturan dalam tahap siklus penganggaran dan pelaksanaan tahap penatausahaan sudah sesuai, serta pelaporan pada BUMDes Famohouni sebagian besar sudah sesuai.

Analisis Kontribusi Retribusi Pariwisata Terhadap PAD Sebelum Dan Sesudah Pandemi Covid-19

The research carried out is a study of the level of retribution contributions from the tourism sector to Local Revenue before and after the Covid-19 pandemic. This research was conducted in the tourism sector in Magelang Regency. This study was carried out to know the level of contribution of the tourism sector retribution to local revenue before and after the Covid-19 pandemic in the Magelang Regency government. This research is descriptive quantitative research. The data used are secondary data obtained from BPPKAD Magelang Regency, BPS Magelang Regency, and DISPARPORA Magelang Regency. The results showed a decrease in the contribution of retribution for recreation and sports to Local Revenue receipts after the Covid-19 pandemic. The contribution of retribution for recreation and sports to Local Revenue in 2019 shows a figure of 1.38%, while in 2020 it shows a figure of 0.50%. This figure shows a decrease in the contribution of levies for recreation and sports after the Covid-19 pandemic. This happened because of social restrictions in the community which in the end resulted in a decrease in tourism sector income and the number of visitors to tourist objects in Magelang Regency. Keywords: Retribution For Recreation And Sports, Local Revenue, Covid-19

BAGAIMANA PENGATURAN KEPEMILIKAN CRYPTOCURRENCY OLEH PERUSAHAAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN?

This study investigates the application and recognition of accounting policies for ownership of Cryptocurrency assets by companies in Indonesia based on Financial Accounting Standards. This study uses a qualitative method with a scoping review approach to map the literature related to the concept of cryptocurrency and accounting arrangements for cryptocurrency ownership by companies. The scoping review carried out several stages, namely problem identification, identifying literature sources, literature selection, mapping and collecting literature, and discussion analysis. This study concludes that ownership of cryptocurrency by companies can be classified as assets based on IFRS and PSAK. The most relevant type of asset classification for Cryptocurrencies is inventory or intangible assets, depending on the purpose of ownership of the company. This research indicates that with the significant increase in the use of cryptocurrencies, standard-setting bodies need to set clear and specific accounting standards to help reduce uncertainty and provide relevant and useful guidance to both preparers and users of financial statements.

Pengaruh Capital Intensity, Liquidity dan Sales Growth Terhadap Agresivitas Pajak

The purpose of this study s to find out the impact of capital intensity, liquidity and sales growth on tax aggressiveness. This study uses a population in the coal mining sub-industry corporate listed on the IDX from 2016 to 2019 period. The sample selection technique used is purposive sampling, 14 coal mining sub-industry corporate were selected and the research period was 4 years. Therefore, as many as 56 samples were obtained in this study. The data analysis method used is panel data regression analysis using EViews 11 software. The results show that capital intensity, liquidity and sales growth affect tax aggressiveness simultaneously. Partially, liquidity has a positive effect on tax aggressiveness, while capital intensity and sales growth do not affect tax aggressiveness.

Peran Tax Avoidance Dalam Mengintervening Growth Opportunity, Leverage, Firm Size, dan Profitability Terhadap Cash Holding

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis peran Tax Avoidance dalam Mengintervening Growth Opportunity, Leverage, Firm Size dan Profitability terhadap Cash holding. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling dan diperoleh 96 jumlah pengamatan. Data penelitian diperoleh dari laporan keuangan perusahaan Consumer Goods yang terdaftar di BEI periode 2017 sampai dengan 2020. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan melakukan pengujian asumsi klasik dan analisis jalur yang menggunakan dua persamaan regresi linier berganda untuk mengukur pengaruh langsung dan tidak langsung. Hasil analisis hipotesis pertama menunjukkan bahwa secara simultan dan secara parsial Growth opportunity, leverage, firm size dan profitability tidak berpengaruh terhadap tax avoidance. Sedangkan untuk hipotesis kedua Growth opportunity, leverage, firm size, profitability dan tax avoidance berpengaru secara simultan terhadap cash holding, dan secara parsial leverage, firm size berpengaruh terhadap cash holding sedangkan untuk growth opportunity, profitability dan tax avoidance tidak berpengaruh terhadap cash holding.