Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, intensitas modal, dan growth opportunities terhadap penerapan konservatisme akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Teknik pengambilan sampel dalam penelitian ini adalah metode purposive sampling. Penelitian dilakukan dengan total 33 sampel perusahaan manufaktur dari total populasi 136 perusahaan. Hasil dari penelitian ini adalah risiko litigasi, ukuran perusahaan, struktur kepemilikan manajerial, dan intensitas modal tidak berpengaruh terhadap penerapan konservatisme akuntansi. Growth opportunities memiliki pengaruh negatif terhadap penerapan konservatisme akuntansi. Penelitian ini menggunakan analisis regresi berganda. Alat analisis yang akan digunakan pada penelitian ini merupakan teknik analisis statistik yang berbasis software computer dengan menggunakan program Statistical Product and Service Solutions (SPSS) versi 23. The purpose of this study is to empirically examine the effect of litigation risk, company size, managerial ownership structure, capital intensity, and growth opportunities on the application of accounting conservatism to manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2017. The sampling technique in this research is purposive sampling method. The study was conducted with a total of 33 samples of manufacturing companies from a total population of 136 companies. The results of this study are litigation risk, company size, managerial ownership structure, and capital intensity do not influence the application of accounting conservatism. Growth opportunities have a negative influence on the application of accounting conservatism. This research uses multiple regression analysis. The analytical tool that will be used in this research is a statistical analysis technique based on computer software using the Statistical Product and Service Solutions (SPSS) version 23 program.
This research aims to find out and analyze the impact of audit committee financial expertise, audit quality that is proxied by external audit firm size, and profitability on real earnings management. The method used in this research was purposive sampling with a total sample of 59 manufacturing companies listed in Indonesian Stock Exchange (IDX). The type of data used was secondary data acquired through financial statements extracted from www.idx.co.id. Data analysis methods used in this research were classical assumption analysis, descriptive statistical test, f test, t test, and the test of determination coefficient. T test was used to test this study’s hypothesis. Final result of the study showed that audit committee financial expertise and audit quality proxied by external audit firm size do not have any significant effect on real earnings management, while profitability has been shown to have a positive effect on real earnings management.
The purpose of the researchis to examine whether perceived usefulness, perceived ease of use, complexity, security and privacy, attitude toward using, readiness technology taxpayers information and voluntariness of using have significant effect on the e-filing use. Thisresearch conducted on individual taxpayers located in West Jakarta. Total respondents were used as samples are as many as 100 people . This research uses SPSS version 23 software (Statistical Product and Service Solution 23)and Microsoft Excel inthe processing of research data. The results of this research show that perceived ease of use, complexity, security and privacy, readiness technology taxpayers information and voluntariness of using have a significant effect on the e-filing use, while attitude toward using don’t have a significant effect on e-filing use.Key words: Perceived Usefulness, Perceived Ease of Use, Complexity, Security and Privacy, Voluntariness, Readiness Technology Taxpayers Information, Tax General Knowledge, E-Filing Use
Salah satu alat untuk meningkatkan kualitas pengambilan keputusan melalui variable costing. Melalui kegiatan penentuan harga produk melalui variable costing diharapkan setiap aktivitas kegiatan perusahaan dapat terpakai dengan maksimal dan terkendali dengan baik. Target khusus yang ingin dicapai melalui pendampingan adalah penyusunan dan implementasi penentuan harga produk melalui variable costing untuk meningkatkan kualitas pengambilan keputusan. Metode yang dipakai dengan memberikan penyuluhan dan pelatihan penyusunan teknik perhitungan dan pemilahan biaya variable dan biaya tetap. Untuk meningkatkan kinerja perusahaan maka kami selaku dosen di Jurusan Akuntansi Fakultas Ekonomi Universitas Tarumanagara akan mengajukan ke manajemen PT Kapur Putih Lampung untuk memberikan penyuluhan dan lokakarya di unit usaha perusahaan dengan judul “Variable Costing sebagai alternatif costing untuk meningkatkan kualitas keputusan penentuan harga produk”.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.