Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report downloaded from the website www.idx.co.id. The data analysis method uses descriptive statistical analysis, logistic regression analysis and Moderated Regression Analysis using SPSS version 22. The results of the study prove that simultaneous audit opinion, management change and company growth influence auditor switching. Partially the change of management and company growth has no effect on auditor switching. While audit opinion has a positive effect on auditor switching. Financial distress is able to moderate the change of management towards auditor switching, but it can’t moderate the relationship between audit opinion and company growth with auditor switching at financial sector companies listed on the Indonesia Stock Exchange in 2017-2019.

Analisa Dampak Revitalisasi Pasar Tradisional Terhadap Pendapatan Pedagang Pasar (Studi pada Pasar Tradisional Desa Bulubrangsi Kec. Laren Kabupaten Lamongan)

This study aims to determine the impact of Traditional Market Revitalization on marked trade Revenues (stud at the Traditional Market in Bulubrangsi Village, Laren District, Regency lamongan. The independent variabel sudied was Market Revitalization impact (X). With the dependent variable being Merchant income (Y) at the Traditional Market of the Bulubangsi Village. The population in this study is that all trades of the Bulubrangsi Traditional Market who are regularly selling on the market evry day. The sampling technikue used in this study is Jenu Sampling technique with a total sample of 98 resondents. Based on the results of testing through partial T test Revitalization variable has a significant effect on the income of traditional market trades in the village of Bulubrangsi t count =23,159>t table=0,254 with a signivicant value 0,000<0,05 From these result it can be concluded that Ho is rejected while Ha is acceoted. This shows that the Revitalization carried out in the Bulubrangsi village Tradistional Market is a positive effect on merchant income.

Pengaruh Perencanaan Pajak dan Kualitas Laba Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening

Penelitian ini bertujuan untuk menguji pengaruh Perencanaan Pajak , Kualitas Laba dan Kinerja keuangan terhadap Nilai Perusahaan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap kinerja keuangan. Untuk menguji pengaruh Perencanaan Pajak , dan Kualitas Laba terhadap Nilai Perusahaan yang dimoderasi kinerja keuangan. Variabel penelitian ini terdiri dari variabel bebas dan terikat. Variabel bebas penelitian ini adalah Perencanaan Pajak, dan Kualitas laba, variabel terikatnya adalah Nilai Perusahaan dan variabel moderasi kinerja keuangan. Populasi dalam penelitian ini yaitu seluruh Perusahaan Food And Beverage yang berjumlah 19 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Teknik Pengambilan Sampel purposive sampling, sehingga sampel yang masuk kriteria sebesar 13 perusahaan. Metode pengambilan data menggunakan dokumentasi. Teknik analisis yang digunakan adalah regresi linier berganda dengan taraf signifikansi 5%. Perencanaan Pajak tidak berpengaruh terhadap Nilai Perusahaan. Sedangkan Kualitas Laba dan Kinerja keuangan secara parsial berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Perencanaan Pajak tidak berpenagaruh terhadap kinerja keuangan. Kualitas laba secara parsial berpengaruh signifikan terhadap kinerja keuangan. Kinerja keuangan tidak mampu memediasi hubungan pengaruh Perencanaan Pajak terhadap Nilai Perusahaan. Kinerja keuangan mampu memediasi hubungan pengaruh Kualitas Laba terhadap Nilai Perusahaan.

Pengaruh Profitabilitas dan Kepemilikan Institusional Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi Pada Perusahaan Property dan Real Estate di BEI Periode 2015-2018

This research aims to determine and analyze the effect of profitability and institutional ownership on firm value with capital structure as a moderating variable in Property and Real Estate Companies on the IDX for the 2015-2018 period. This research is a quantitative research. The data source used is the data source. secondary. data is obtained indirectly and through intermediary media. The type of data used in this research is external data in the form of time series data. The data in this study are in the form of annual reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The population in this study were 48 companies. The sampling technique was done by using purposive sampling technique, the number of companies used as a sample was 25 companies and the data obtained were 100 data. Data analysis was performed through the SPSS program. The data analysis methods used were: descriptive statistical test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that the profitability variable proxied using ROE (Return on Equity) has an effect on firm value, institutional ownership variable has no effect on company value, profitability and institutional ownership variables jointly affect firm value, capital structure variable can moderate and strengthening the relationship between profitability to firm value and capital structure variables are unable to moderate the relationship between institutional ownership and property and real estate company value listed on the Indonesia Stock Exchange for the period 2015-2018.

Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Dalam Memilih Karir Sebagai Akuntan Publik Pada Mahasiswa Akuntansi Perguruan Tinggi di Mojokerto

The purpose of this study was to determine the factors that influence career selection as a public accountant. Factors that influence the career choice of variables masured by financial reward, professional recognition, work environment, intrinsic value of work, and gender equality. This research uses a quantitative approach with the use of a questionnaire as a data collection tool. The sampling as many as 74 respondents obtained from universities in Mojokerto (UNIM, STIE Al-Anwar). The data analysis undertaken in this study is a classic assumption test, multiple linier analysis, the determination coefficients F-test, and t-test. The results of this study indicate that the variables of financial rewards, professional recognition, and work environment have a significant influence on career selection as a public accountant. While the intrinsic value of work and gender equality doesn’t have a significant influence on career selection as a public accountant.

Analisis Varians Untuk Mengukur Efisiensi dan Efektifitas Anggaran Perusahaan PG Gempolkrep Tahun 2014 – 2015

The budget functions as an aspect of planning and supervision in the company's operational activities. The budget must be able to adjust the plans made for various parts of the company, so that one activity plan will be in harmony with another. Efficiency is the relationship between goods and services produced by an activity and the resources used. An activity is said to be efficient if it is able to produce certain outputs with the lowest possible input or with certain inputs it is able to produce the maximum output (spending well). Meanwhile, effectiveness is the relationship between the output and the goals or objectives that must be achieved. Operational activities are said to be effective if the activity process achieves the final policy goals and objectives (spending wisely). The purpose of this study was to determine the variance of the sales and production budget of PG. Gempolkrep Mojokerto 2014 - 2015 and measures the level of efficiency and effectiveness of PG's sales and production budget. Gempolkrep Mojokerto 2014 - 2015. The analysis method used is analysis of variance. The results of this study contained unfavorable variances in the sales budget for 2014 and 2015. Production budgets for 2014 and 2015 showed favorable variances. The use of the budget for 2014 and 2015 is less than 80% or is in the efficient category. The company's budget performance for 2014 - 2015 is in the range of less than 80% or is in the less effective category.

Analisis Efektivitas dan Kontribusi Penerimaan Pajak

ABSTRAK Penelitian ini bertujuan untuk mengetahui dan menganalisis tingkat efektivitas dan kontribusi penerimaan pajak. Penelitian ini dilakukan di Kantor Pelayanan Pajak (KPP) Pratama Bantul. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Data yang digunakan adalah data sekunder berupa target dan realisasi penerimaan pajak pada periode 2015 hingga 2017. Teknik analisis yang digunakan berupa presentase tingkat efektivitas dan kontribusi dari penerimaan pajak. Hasil penelitian ini menunjukkan bahwa pada tahun 2015 penerimaan pajak yang mencapai tingkat efektivitas memenuhi ekspetasi diperoleh dari sektor PPh Pasal 21, PPh Pasal 25/29 OP, PPh Pasal 26, PPh Migas, dan Fiskal Luar Negeri dengan presentase 101%, 152%, 169%, 100%, dan 100%. Sedangkan untuk tingkat kontribusi, penerimaan dari sektor PPN dan PPnBM di tahun 2016 dan 2017 berkontribusi baik terhadap total penerimaan pajak dengan presentase 42,2% dan 48,1%.

Apakah Good Corporate Governance Perspektif dan Corporate Social Responbility Indeks Berpengaruh Terhadap Kinerja Keuangan?

This study aims to determine the effect of the implementation of Good Corporate Governance perspective and Corporate Social Responsibility on financial performance in mining sector companies listed on the Indonesia Stock Exchange in 2015-2018. Good Corporate Governance consists of audit committee, the size the board of directors, the proportion of independent directors, and the number of board of commissioners. The research uses 12 samples in mining sector companies from 2015-2018 who did not have negative profit. The research sampling technique uses purposive sampling method while for data analysis uses multiple linear regression. The results show that the proxy committee variable proxy and the size of the board of directors have a significant effect on financial performance which is proxied by the ROE variable. As for the proxy variable, the proportion of independent directors and the number of board of commissioners do not significantly influence the financial performance that is proxied by ROE. Variable Corporate social responsibility index shows the results do not affect the financial performance which is proxied by the ROE variable. This research is important to be carried out as a study material for the mining industry on the importance of implementing GCG and CSR

Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia

Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan, namun profitabilitas dan ukuran perusahaan secara signifikan tidak mempengaruhi terhadap ketepatan waktu pelaporan keuangan perusahaan.

Implementasi Pajak Pertambahan Nilai (PPN) atas Subsidi Liquefied Petroleum Gas (LPG)

In the VAT Act taxable entrepreneurs have the obligation to calculate, calculate, deposit and report using the VAT Period VAT. The implementation must be fulfilled by taxpayers as a form of compliance and compliance with the Taxation Law. At present the taxable entrepreneur (agent) of 3 kg LPG cylinders, especially Malang Raya, is in the midst of an issue related to the debt owed and the non-payment of VAT on delivery. The purpose of this study is to evaluate in detail the facts or phenomena related to the implementation of VAT on subsidies for 3 kg LPG cylinders applied to PT. Gunawan Migas and PT. Lancar Putra Jaya in accordance with the VAT Act. Data collection techniques used were observation, interviews and documentation. This research is a case study research with descriptive analysis technique with a qualitative approach. The results of the study are: a) Differences in the implementation of VAT applied at PT. Gunawan Migas and PT. Lancar Putra Jaya. b) Differences of opinion between taxpayers, tax authorities and practitioners in the field of taxation between VAT payable and VAT unpaid for submission. c) Taxpayers consider that the tax authorities only pursue the budget function compared to the regularend function. This research is important to be conducted as a study material for the Government and the Tax Service Office (KPP) to follow up on policies related to the regulation of subsidized LPG 3 kg cylinders. Keywords: Liquefied Petroleum Gas, VAT, Subsidies