This study aims to analyze partially and simultaneously the effect of accounting information systems and internal control systems on the quality of financial reports at PT. Semen Baturaja (Persero) Tbk. The data used came from observation and questionnaires to 60 respondents. This research method uses a quantitative approach using multiple linear regression. The results of the study partially show that both accounting information and internal control system variables have a significant positive effect on the quality of financial statements. The results of the study using the coefficient of determination (R2) obtained a value of 0.464. This shows that the large contribution of the accounting information system and internal control system variables can explain the quality of financial statements by 46.4%, the remaining 53.6% can be explained by other variables not included in this study.
This study aims to examine the effect of financial ratios and financial distress on the capital structure of the manufacturing company Golden Blossom Sumatra (GBS). This research uses secondary data. In the data collection stage, researchers used documentation techniques. The collected data were then analyzed using multiple linear regression methods. The results of this study indicate that the activity ratio and profitability ratio have a positive effect on the capital structure, while the liquidity ratio, solvency and financial distress have no positive effect on the capital structure.
This study aims to investigate the application of deferred tax accounting in the financial statements of PT. Maju Mobilindo in 2017-2018. The data used comes from the financial statements of PT. Maju Mobilindo in 2017 and 2018. This research method is descriptive qualitative. The results showed that the company did not recognize the previous year's tax and current tax, so the company did not apply PSAK No.46 but instead applied SAK ETAP. Based on the calculation in the income statement, the company experienced a fiscal loss in 2017 of Rp. 7,101,511,733, -and 2018 amounting to Rp. 12,021,312,865, - which is based on Article 6 paragraph (2) of Law Number 36 the Year 2008 concerning Income Tax, so that companies are not subject to income tax, and this has resulted in the company not applying deferred tax. Therefore, it is better if the company makes an increase in sales so that the company gets a profit and can contribute to increasing state revenue by payingtaxes.
Budget analysis of operational costs is the one method for company to do some effective cost control on its operation, especially in companies that do export ectivity. PT. Pancasamudera Simpati is one of the most Crumb Rubber Company in Palembang City and they do export the rubber to abroad, such us : U.S.A, China, Jepan, etc. Export activity for breakbulk shipment that carried on PT. Newship Nusabersama as shipping company also need to monior and it is important to analysis of the operational budget on activities that have been performed. Thus company know the actual costs of the budget and do the planning for the next operation so that coporate objectives can be achived. In its export activity, wrongly loading the cargo onto the barges, extra cost of barges rental and huge overtime cost its a few problem that can increase of the budget. This research method used is descriptive qualitative and quantitative methods. The result of analysis of the budget for operational costs PT. Pancasamudera Simpati, can be concluded that the cost deviation is not profitable deviation of deviation favorable. Then, the preparation of the budget is good planning as per cost standar from last operation and improvement efforts on activities implemented.Keyword : Budget, Operational Cost, Export, Variance
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