This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements. By using the population of all sub-districts in the Serang city government using a questionnaire at the leadership and financial management staff at the district level. The data processing method uses Partial Least Square (PLS) software as a differentiator from previous research. The results showed that there was a positive and significant effect between the SAP implementation variables on the quality of financial statements as indicated by the original sample estimate value of 0.421 and t-statistics of 3.567 (greater than t-table, ± 2.750). Whereas the relationship between SIA and the quality of financial statements based on data processing obtained, has a positive and significant relationship as indicated by the original sample estimate value of 0.644 and t-statistics of 6.315 (greater than t-table, ± 2.750). AbstrakPenelitian ini bertujuan untuk melihat pengaruh penerapan standar akuntansi pemerintah terhadap kualitas laporan keuangan dan pengaruh sistem informasi akuntansi terhadap kualitas laporan keuangan. Dengan menggunakan populasi seluruh kecamatan yang ada di pemerintah kota Serang dengan menggunakan kuesioner pada pimpinan dan staf pengelola keuangan ditingkat kecamatan. Metode pengolahan data menggunakan software Partial Least Square (PLS) sebagai pembeda dari penelitian sebelumnya. Hasil penelitian menunjukkan terdapat pengaruh positif dan signifikan antara variable penerapan SAP terhadap kualitas laporan keuangan yang ditunjukan dengan nilai original sampel estimate sebesar 0.421 dan t-statistik sebesar 3,567 (lebih besar dari t-tabel, ± 2,750). Sedangan hubungan antara SIA dengan kualitas laporan keuangan berdasarkan pengolahan data yang diperoleh, memiliki hubungan yang positif dan signifikan yang ditunjukan dengan nilai original sampel estimate sebesar 0.644 dan t-statistik sebesar 6,315 (lebih besar dari t-tabel, ± 2,750). Kata kunci : Standar Akuntansi Pemerintah, Sistem Informasi Akuntansi, Kualitas Laporan KeuanganPENDAHULUAN Laporan keuangan yang berasal dari sistem informasi yang bersatu diperoleh dengan lebih cepat, mudah dan akurat. Jaringan internet dan jaringan computer telah dipergunakan di unit kerja sebagai penghubung dalam proses mengirim informasi yang sudah terpasang di unit kerja
Penelitian ini bertujuan untuk menguji secara empiris mengenai perbedaan kinerja keuagan antara sebelum dan sesudah merger dan akuisisi yang menggunakan beberapa variable rasio keuangan diantaranya Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Net Profit Margin (NPM), Return on Asset (ROA), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER). Penelitian ini merupakan penelitian kuantitatif dengan menggunakan desain penelitian yang merupakan penelitian komparatif. Data penelitian bersumber dari BEI yang mengambil data perusahaan yang melakukan merger dan akuisisi di tahun 2015 dan empat tahun setelah melakukan merger dan akuisisi di tahun 2015, sehingga periode peneltian ini adalah pada tahun 2013-2019. Pemilihan sampel diambil dengan metode purposive sampling dari total 34 perusahan didapat 10 perusahaan yang memenuhi kriteria yang diambil sabagai sampel dengan periode pengamatan 7 tahun maka didapat total sampling data 70 data. Metode penelitian menggunakan uji beda dengan hasil penelitian antara lain terdapat perbedaan kinerja keuagan antara sebelum dan sesudah merger dengan beberapa variasi tahun dengan menggunakan variable Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), Return on Asset (ROA), Return on Equity (ROE) tetapi ada juga yang tidak terdapat perbedaan kinerja keuangan antara sebelum dan sesudah merger dengan menggunakan variable net profit margin (NPM), Earning per share (EPS) dan Price Earning Ratio (PER).
The purpose of study was to examine the effect of board composition, agency cost, liquidity, leverage and firm size on financial distress in sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 Period. This research a quantitative method. The population in this study are various industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample research method was carried out using the purposive sampling method, based on predetermined criteria there were 13 companies used as samples. The analytical method used is the method of logistic regression analysis. The test results show that: (1) board composition has no effect on financial distress, (2) agency cost has no effect on financial distress, (3) liquidity has no effect on financial distress, (4) leverage has no effect on financial distress, (5) firm size has no effect on financial distress.
The purpose of this study is to examine the effect of Leverage, managerialownership and capital intensity on tax avoidance in real estate companies listedon the Indonesia Stock Exchange for in 2017-2019. Determination of samplesusing purposive sampling method and obtaining 23 companies with certaincriteria. The analysis technique used in this study is multiple linear regression.The results showed that the leverage and capital intensity have no significanteffect on tax avoidance. While management ownership has a significant effect ontax avoidance
Abstract This study aims to determine the factors that can affect financial distress in food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018. The factors used are the size of the hood and financial distress.This type of research is an associative causal research with an ex post facto approach. Samples were taken using purposive sampling technique. A sample of 34 companies from 168 food and beverage companies listed on the Indonesia Stock Exchange in 2014-2018, so that the analyzed research data amounted to 170. The data analysis techniques used were descriptive statistics and logistic regression.The results of this study indicate that (1) Profit has no significant effect on predicting financial distress conditions. (2) Cash flow has no effect in predicting financial distress conditions. (3) Leverage has no effect in predicting financial distress conditions. And simultaneously this study states that earnings, cash flow and leverage do not affect predicting financial distress.
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