ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE

This study aims to obtain empirical evidence about the influence of Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism on Tax Avoidance. The independent variables used are Company Characteristics, Intensity of Fixed Assets and Accounting Conservatism. The dependent variable used is Tax Avoidance. The population in this study is mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples collected by purposive sampling method. The number of companies sampled in this study were 13 companies. The method of analysis of this study uses multiple linear regression. The results of research conducted indicate that the variable Company Characteristics influence on Tax Avoidance, Fixed Asset Intensity has no effect on Tax Avoidance and Accounting Conservatism has no effect on Tax Avoidance. Simultaneously all free variables (Characteristics of Company, Fixed Asset Intensity and Accounting Conservatism) affect the Tax Avoidance.Keywords: Company Characteristics; Fixed Assets Intensity; Conservatism Accounting; Tax Avoidance.

ANALISIS PENGARUH DEBT CAPITAL DAN EQUITY CAPITAL TERHADAP SISA HASIL USAHA (SHU) KOPERASI

This study is entitled Analysis of the Effect of Debt Capital and Equity Capital on the Remaining Operational Results of Cooperatives. The research is descriptive quantitative, the population used as the unit of research analysis is the Cooperative in the City of South Tangerang with the category thirty large cooperatives in the City of South Tangerang, with the criteria of having more than one business unit, and routinely carrying out RATs the last three years in a row. The number of cooperatives that will be sampled in this study are thirty cooperatives. The research method used is causal analytical associative meaning a causal relationship where the variable x will affect the variable y. This method aims to determine the relationship between two or more variables, by explaining, predicting and controlling a symptom. The purpose of this study was to determine the effect of Debt Capital and Equity Capital on the Remnants of Cooperative Business Results in the City of South Tangerang. From the results of the study note that Debt Capital partially has a significant effect on the Remaining Operating Results, with a coefficient of determination of 72.29%, the remaining 27.71% is influenced by other factors. Equity Capital partially has a significant effect on the Remaining Results of Operations, with a coefficient of determination of 74.67%, the remaining 25.33% is influenced by other factors. Debt Capital and Equity Capital simultaneously have a significant effect on the Remaining Operating Results, with a coefficient of determination of 81.81%, the remaining 18.19% is influenced by other factors.Keywords: Cooperative, Debt Capital, Equity Capital, Remaining Operating Results

BUMDESMA EMPOWERMENT IN WARUNGKIARA VILLAGE, SUKABUMI TO BECOME AN INDEPENDENT VILLAGE

Bundesma empowerment is the process of developing a village's economy. This program took the initiative to start a process of Social Economy activities that could improve the economic situation and conditions of the village community in Sukabumi, especially in the Warungkiara. In the Empowerment activities, the participation of the Bundesma and the village community as a driving force for economic development is overseen by the Government. The main objective of empowering Bundes and Bundesma is an independent village. This activity intends that rural communities in the Warungkiara area can turn their village into an independent village. The definition of an Independent Village is a village that is able to manage the economy of each citizen without the assistance of other parties. The creation of this condition reflects the strong willingness of the people of the village to move forward, the village that produces their products / works that are proud of and the ability of the village to meet their needs. In empowering Bundes and Bundesma there are several problems that hamper them including; Difficulties in product marketing, financial limitations and limited human resources (HR). In this study, the researchers used qualitative naturalistic methods. Qualitative naturalistic is a method that is carried out in the actual conditions that occur at the research location. This research method offers convenience and freedom for researchers to obtain accurate information from informants in the warungkiara sub-district. The results showed that in Warungkiara sub-district there were 12 Bundes in 12 villages and 2 Bundesma. Keywords : Empowerment, Bundes, qualitative, marketing, financial, HRD

PENGARUH TINGKAT KECUKUPAN MODAL DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN BERBASIS BAGI HASIL

The research examined influence of the level of capital adequacy and the third party funds to the profit based financing. This study uses Sharia Banks listed on the Financial Services Authority during the period 2013-2017 as the object of research. The research used quantitative. Source of data used is secondary data. Population of the research is Sharia Banks listed on the Financial Services Authority during the period 2013-2017. Determination of this research sample using purposive sampling method and obtained 5 Sharia Banks as samples. Technical data analysis used in this research is descriptive statistic test, classical assumption test, multiple linear regression analysis and hypothesis test using SPSS version 22. The research showed that: the level of capital adequacy has a significant positive to the profit based financing, the third party funds has a significant positive to the profit based financing. And also the level of capital adequacy and the third party funds has a significant effect to the profit based financing. Keywords: The Level of Capital Adequacy, Third Party Funds, The Profit Based Financing.

PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN PROFESIONALISME TERHADAP KINERJA AUDITOR

The purpose of this study to determine the effect of the application of information technology and professionalism on auditor performance. The independent variables in this study are information technology and professionalism and auditor performance as the dependent variable. The population in this study were auditors who worked at the Public Accounting Firm (KAP) in the area of West Jakarta, amounting to 35 auditors. The data used in this study are primary data. The technique used in data collection is the survey technique by distributing questionnaires to auditors. Data analysis was performed using multiple linear regression methods and hypothesis testing with t test and F test. The conclusions of the study show that: 1) Information Technology influences Auditor Performance; 2) Professionalism influences Auditor Performance; 3) Simultaneous application of Information Technology and Professionalism influences Auditor Performance. Keywords: Information Technology, Professionalism, Auditor Performance

INFLUENCE OF MARKETING MANAGEMENT PRACTICUM AT KOPINMART UNPAM AGAINST STUDENT INTEREST BECOME ENTREPRENEURS

The purpose of this study was to determine the effect of marketing management practicum on student interest to become entrepreneurs in accounting students at UNPAM (Universitas Pamulang). This study uses a simple linear regression analysis technique. The analysis was performed using SPSS software version 24.0 The population in this study amounted to 361 active S1 Accounting Economics students who have received marketing management practicum subjects in the even semester 2018-2019, while samples taken incidentally were 118 students. The results of the research that have been done show that the marketing managemen practicum has a significant effect on student's interest to become entrepreneurs through Kopinmart UNPAM. This proves that the existence of special subjects namely marketing management practicum and the provision of facilities to Kopinmart UNPAM products can make students more confident and have a high motivation to become an entrepreneur. Keywords: Marketing management practicum, interest become entrepreneurs.

PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance

PENGARUH TEKANAN EKSTERNAL, TINGKAT KINERJA, EFEKTIFITAS PENGAWASAN AUDIT TERHADAP FINANCIAL STATEMENT FRAUD

Penelitian ini bertujuan untuk mengetahui Pengaruh Tekanan Eksternal, Tingkat Kinerja, dan Efektifitas Pengawasan Audit terhadap Financial Statement Fraud Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2013- 2017.Jumlah sampel dalam penelitian ini adalah 20 perusahaan yang di peroleh dengan menggunakan metode purposive sampling. Metode data yang digunakan dalam penelitian ini adalah metode statistik deskriptif dan analisis regresi logistik.Hasil pengujian menggunakan analisis regresi logistik mmbuktikan bahwa secara silmutan variabel independen mempengaruhi variabel dependen. Namun, secara parsial diperoleh bahwa Tekanan Eksternal dan Efektifitas Pengawasan Audit tidak memiliki pengaruh terhadap Financial Statement Fraud, sedangkan Tingkat Kinerja memiliki pengaruh positif terhadap Financial Statement Fraud.

ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.

Pengaruh Bisnis E-Commerce dan Pemeriksaan Pajak terhadap Penerimaan Pajak (Studi Kasus Wajib Pajak Yang Terdaftar di KPP Kelapa Gading)

This study aims to determine the effect of e-commerce business and tax audits on tax revenue at the Kelapa Gading Tax Office. The variables that are the focus of this research are E-Commerce Business (X1), Tax Examination (X2) as Independent Variables, and Tax Revenue (Y) as Dependent Variables. This research was conducted through filling out the questionnaire by respondent. Samples were taken as many as 100 respondents, for the method of analysis and hypothesis using multiple linear regression, then the calculation uses the IBM SPSS Version 25 program, while the determination of the sample is done using the random sampling method. The results of this study indicate that the E-Commerce Business Variable has no effect on Tax Revenue. Meanwhile, the Tax Examination Variable affects Tax Revenue. Together (simultaneous) E-Commerce Business Variables and Tax Examination affect Tax Revenue. This is evidenced by a statistical test that is the calculation of the Fcount value of 22,913 with a significant level of 0,000.