Dinamika Akuntansi Keuangan dan Perbankan

PARTICIPATION DECISION MAKING, PSYCHOLOGICAL EMPOWERMENT, JOB RELEVANT INFORMATION AND MANAGERIAL PERFORMANCE

Flaviana Iki Kala’Padang — 2023-11-09

This study intends to investigate how psychological empowerment and job-relevant information are affected by participatory decision-making, as well as how this affects managerial performance. The self-determination theory and information processing theory served as the foundation for the research model. The study's participants included all of the Central Federation of Credit Union Cooperatives in Indonesia's managers of credit union cooperatives, according to a questionnaire. Path analysis and regression are used to process the data. The analysis of the data reveals that participatory decision-making significantly and favorably affects both psychological empowerment and job information. The impact of psychological empowerment and job-relevant information. on managerial performance is similar. Further research demonstrates that the association between participative decision-making and managerial performance is mediated by both psychological empowerment and job-relevant information.

ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022

Eli Erfandi — 2023-11-14

Penelitian ini berjudul “ANALISIS PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP PROFITABILITAS BANK PEMBIAYAAN RAKYAT SYARIAH (BPRS) DI JAWA TENGAH PERIODE 2020-2022”. Tujuan penelitian untuk mengetahui dan menganalisis pengaruh Pengaruh Mudharabah, Murabahah, Musyarakah Terhadap Profitabilitas Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Tengah. Sampel diambil dengan menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah semua BPRS yang sudah dan masih terdaftar di OJK se Jawa Tengah periode 2020-2022. Penelitian ini menggunakan purposive sampling dengan menggunakan sampel berjumlah 33 data. Adapun pengujian pada penelitian ini dilakukan dengan menggunakan metode analisis deskriptif, uji normalitas, multikolienaritas, heteroskedastisitas, autokorelasi, analisis regresi linier berganda, uji t. Dan menggunakan alat analisis SPSS. Hasil penelitian ini menunjukan bahwa variabel Mudharabah berpengaruh terhadap Profitabilitas, Variabel Murabahah berpengaruh terhadap Profitabilitas, Variabel Musyarakah tidak berpengaruh terhadap Profitabilitas pada Bank Pembiayaan Rakyat Syariah (BPRS) di Jawa Tengah Periode 2020-2022.

Kata kunci: Mudharabah, Murabahah, Musyarakah, Profitabilitas

IMPLICATIONS OF COMPANY FINANCIAL PERFORMANCE AND INDEPENDENT AUDITOR REPUTATION ON AUDIT DELAY

Yudhi Prasetiyo — 2023-10-30

The proper submission of financial reports affects the company's reputation because it ensures that short-term and long-term decisions and policies are made quickly so that the public gets information quickly. This study aims to determine whether audit delays are influenced by financial performance and examiner reputation. The period 2016-2021 is the time span of this research with various types of industrial or business companies listed on the Indonesia Stock Exchange. This study is quantitative in nature. The test sample consists of 126 entities and is taken by purposive sampling. The data analysis technique uses multiple linear regression. Based on the results of the analysis obtained, it was found that liquidity proxied in the quick ratio did not show significant results on audit delay, then profitability proxied by net profit margin showed significant results on audit delay, then for solvency proxied by debt to assets gave results had no significant effect on audit delay, then for external auditor reputation also did not show significant results on audit delay.

ANALISIS PENGARUH NON PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO, PENYISIHAN PENGHAPUSAN AKTIVA PRODUKTIF, DAN BIAYA PENDAPATAN OPERASIONAL TERHADAP PROFITABILITAS DI KLKMS BTM PEMALANG KC RANDUDONGKAL

Saras Meilia Puspitasari — 2023-11-14

This research is entitled "Analysis Of The Effect Of Non Performing Financing, Financing to Deposit Ratio, Provision For Elimination of Earning Assets and Cost of Operating income Against Profitability At KLKMS BTM Pemalang KC Randudongkal in 2019-2022“. The purpose of the study was to determine and analyze the effect of Non Performing Financing (NPF), Financing To Deposit Ratio (FDR), Provision for Removal of Earning Assets (PPAP), Operating Costs and Operating Income (BOPO) on Profitability.

This study uses a saturated sample using a sample of 48 data. The tests in this study were carried out using descriptive analysis methods, normality tests, multicollinearity, heteroscedasticity, autocorrelation, linearity, multiple regression analysis, t test, f test and coefficient of determination.

The results of this study indicate that the NPF variable (X₁) affects profitability (Y) the value of thitung ˂ ttabel (-5.433 ˂ 2.01290). The FDR variable (X₂) affects Profitability (Y) with a thitung > ttabel (3.093 > 2.01290). PPAP variable (X₃) affects Profitability (Y) with a thitung ˂ ttabel (-2.847 ˂ 2.01290). BOPO variable (X₄) affects Profitability (Y) with a thitung ˂ ttabel (- 3.625 ˂ 2.01290). NPF (X₁), FDR (X₂), PPAP (X₃), BOPO (X₄) variables have a significant effect together or as a whole on Profitability (Y) with a value of Fhitung > F tabel (24.149 > 2.57) at LKMS Cooperative BTM Pemalang Randudongkal Branch Office in 2019-2022.

FAKTOR PENENTU PENGGUNAAN LAYANAN E-FILING PAJAK

Talia Endah Puspitaningrum — 2023-11-14

This research aims to understand the factors influencing demand for tax e-filing. Population as the object of the research is individual taxpayers in the city of Pati. Respondents taken for research through the 318 individual taxpayers. Technique data collection in this research using a questionnaire. The Statistical Package for the Social Science (SPSS) version 26 is used to assist the process of data analysis in this research. The conclusion of this research is that security and privacy has no effect on the use of e-filing, perceived satisfaction has a positive and significant effect on the use of e-filing, experience has a positive and significant effect on the use of e-filing, and knowledge has a positive and significant effect on the use of e-filing.

DAMPAK DIMENSI TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP PENGHINDARAN PAJAK

Tesalonika Avemaria Ineari Manich — 2024-01-13

The purpose of this research is to analyze the impact of corporate social responsibility, as viewed from economic, environmental, and social dimensions, on tax avoidance practices. The research population comprises non-cyclical consumer sector manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. Data for this study were obtained from these companies' annual and sustainability reports. The research sample was selected using purposive sampling, resulting in 38 companies. Data analysis will involve Descriptive Statistical Analysis and Multiple Linear Regression Analysis using IBM Statistical Package for the Social Sciences (SPSS) version 25.0. The results of the data analysis indicate that only the variables related to the economic and environmental dimensions of corporate social responsibility impact tax avoidance practices. In contrast, social size does not influence tax avoidance practices.

The Effect of Tax Planning and Good Corporate Governance on Firm Value of Energy Sector Companies Listed on Indonesia Stock Exchange 2020-2022

Keken Suci Adi Cahyani — 2024-02-25

This analysis aims to examine the influence of tax planning and GCG on firm value in sector energy companies listed on the IDX for the period 2020-2022. The independent variable uses tax planning and GCG, while the dependent variable is firm value. Data obtained from consolidated financial reports of energy sector companies listed on the IDX for three research periods, namely 2020 - 2022, so that 51 samples were obtained for processing. Multiple liniear regression analysis was carried out to show the influence of the independent variable on the dependent variable. The results of the analysis show that tax planning has an effect on firm value, while institutional ownership, managerial ownership, independent commissioners and audit committees have no effect on firm value.