The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.
ABSTRAKPenelitian ini bertujuan untuk mengetahui penghitungan harga pokok produksi dengan menggunakan metode Activity Based Costing pada PD ADI ANUGRAH Tanjungpinang pada kedua produk perusahaan mereka yaitu dendeng sotong kering dan dendeng ikan (lome), yang pada awalnya PD ADI ANUGRAH Tanjungpinang melakukan penghitungan harga pokok produksi dengan menggunakan metode konvensional. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif , jenis data dan sumber data yang dipakai adalah data primer dan data sekunder . Metode pengumpulan data dan pengolahan data dilakukan dengan observasi , wawancara dengan pimpinan perusahaan dan karyawan serta studi kepustakaan pada PD ADI ANUGRAH Tanjungpinang untuk memperoleh data. Activity Based Costing merupakan metode yang digunakan untuk memperoleh penhitungan harga pokok produksi yang lebih akurat. Maka secara umum berdasarkan pengamatan peneliti meninjau bahwa PD ADI ANUGRAH Tanjungpinang dapat menggunakan metode Activity Based Costing untuk penghitungan harga pokok produksi produk mereka agar mendapatkan harga pokok produksi yang akurat.
This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
Penelitian ini bertujuan untuk mengetahui profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderating (Studi Kasus di Bursa Efek Indonesia). Penelitian ini menggunakan metode deskriptif dengan menggunakan analisis kuantitaif. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur tahun 2017-2019 yang telah diaudit dan dipublikasikan. Populasi dalam penelitian ini adalah sektor industri barang dan konsumsi yang terdaftar di BEI tahun 2017-2019 sebanyak 40 perusahaan. Pemilihan sampel dengan menggunakan purposive sampling sehingga diperoleh 12 perusahaan. Berdasarkan hasil penelitian dapat disimpulkan bahwasanya terdapat pengaruh profitabilitas terhadap nilai perusahaan kebijakan dividen sebagai Variabel Moderating, hal ini terbukti dari hasil uji t analisis modereting dimana nilai t hitung 3,680 > t tabel 2,03011 dan nilai signifikansi 0,015 < 0,05 yang berarti Kebijakan Dividen merupakan variabel moderating dalam hubungan antara Profitabilitas terhadap Nilai Perusahaan.
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