Accountancy Department: Recent submissions
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Now showing items 21-39 of 40
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Romdhoni, M. Tubagus (November 5, 2023)[more][less]
Abstract: This study aims to determine the effect of taxpayer awareness, tax sanctions and service quality on the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. This research uses a quantitative descriptive approach and the type of research is a case study supported by a survey. The method used in this study is the correlational research method, which is research that aims to determine whether there is an association between two or more variables, and how far the correlation exists between the variables studied. The population in this study is all taxpayers in Pasarbatang Village, Brebes District, Brebes Regency totaling 8225 people. The sampling technique in this study used the Slovin formula with a margin of error of 10% of 99 respondents. The data used is primary data in the form of questionnaire instruments. Data analysis techniques with multiple regression analysis. The results of the study obtained a value t calculate the variable of taxpayer awareness of 2.187 > t table 1.98525, which means that taxpayer awareness has a significant and positive effect on taxpayer compliance; The value of t calculate the variable of tax sanctions of 5.047 > t table 1.98525, which means that tax sanctions have a significant and positive effect on taxpayer compliance: the value of t calculate the variable of service quality of 2.124 > t table 1.98525, which means the quality of service has a significant and positive effect on taxpayer compliance; and the calculated F value of 25,214 > F table 1.47 which means taxpayer awareness, tax sanctions and service quality together affect the compliance of land and building taxpayers in Pasarbatang Village, Brebes District, Brebes Regency. The variable ability of taxpayer awareness, tax sanctions and service quality in this study affects taxpayer compliance by 42.60%, while the remaining 57.30% is explained by other variables. URI: http://192.168.252.215:8080/xmlui/handle/123456789/309 Files in this item: 1
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Kuntoro, Muhammad (July 25, 2022)[more][less]
Abstract: Di era globalisasi ini persaingan semakin ketat dan perusahaan berlomba-lomba mencari strategi untuk mempertahankan atau mengembangkan perusahaannya. Salah satu subsektor yang patut dicermati adalah industri manufaktur, terutama industri Manufaktur Food and Beverage Karena perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia industri dengan jumlah emiten terbesar, dapat mencerminkan reaksi seluruh pasar modal. Penelitian ini bertujuan untuk menganalisis Faktor - Faktor Yang Mempengaruhi Keputusan Investasi: (Studi Empiris Pada Perusahaan Manufaktur Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020). Teknik analisis Sampel menggunakan model purposive sampling. Analisis regresi linear berganda digunakan dalam penelitian untuk mengetahui pengaruh variabel independen yang digunakan, antara lain cash flow, firm size, dan solvabilitas. Proksi yang digunakan dalam mengukur keputusan investasi adalah pertumbuhan total asset. Data yang digunakan merupakan data sekunder yang diperoleh dari situs www.idx.co.id berupa laporan keuangan yang telah diaudit dan laporan tahunan masing-masing perusahaan Pertambangan Manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia pada tahun 2016 – 2021. Berdasarkan hasil pengolahan data dengan menggunakan metode regresi linear berganda dengan software SPSS versi 20, diketahui bahwa cash flow berpengaruh terhadap keputusan investasi. Firm size berpengaruh terhadap keputusan investasi. Solvabilitas berpengaruh terhadap keputusan investasi. Hasil uji lainnya menunjukkan bahwa variabel independen arus kas, firm size, dan solvabilitas sebesar 53,9%, sedangkan sisanya sebesar 46,1% dipengaruhi atau dijelaskan oleh variabel lain Seperti profitabilitas dan risiko bisnis yang tidak dimasukkan dalam model penelitian. Files in this item: 1
62201180007-MUHAMMAD KUNTORO.pdf (1.590Mb) -
Prayoga, Aldi (July 26, 2022)[more][less]
Abstract: In today's global economy, UMKM are one of the powerful economic engines for the development of most of the national economy. One of the problems faced is the low quality of financial reports produced by business actors. Low quality financial reports can cause difficulties in running a business, being aware of situations and conditions like this, it is necessary to have innovation in the preparation of financial statements in accordance with financial accounting standards, namely Financial Accounting Standards for Entities, Micro, Small and Medium (SAK EMKM). This study aims to analyze and determine the effect of Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM in Brebes Regency. This research is a quantitative study using primary data by distributing questionnaires. The sample of this research is 110 UMKM in Brebes Regency. The research instrument test uses validity and reliability tests. The results of the validity test of the statement proved valid. The results of the reliability test stated that the questionnaire was reliable. Hypothesis test using multiple linear regression test preceded by normality test, multicollinearity test and heteroscedasticity test. Furthermore, hypothesis testing is carried out using a partial test (t test), simultaneous test (F test) and the Coefficient of Determination Test (R). The results of this study indicate that there is a positive effect of (1) Accounting Understanding on the Quality of UMKM Financial Reports. (2) There is a positive effect of Education Level on the Quality of UMKM Financial Reports. (3) There is no positive influence of Work Experience on the Quality of UMKM Financial Reports. (4) There is a positive effect of Business Size on the Quality of UMKM Financial Reports. (5) There is a joint influence, Accounting Understanding, Education Level, Work Experience and Business Size on the Quality of Financial Reports in UMKM. Files in this item: 1
62201180001-ALDI PRAYOGA.pdf (3.080Mb) -
Wulan safitri, Tri (May 29, 2022)[more][less]
Abstract: Weak internal controls can trigger employees to commit fraud in running an accounting information system that can harm the company. This study aims to determine and analyze the effect of accounting information systems and internal control on employee performance. The data used is primary data obtained from the distribution of questionnaires at several salted egg companies in Brebes Regency. As for the sample in this study as many as 75 respondents. The method used is multiple linear regression. The method of determining the sample is simple random sampling method. The results of research on accounting information system variables and internal control have a simultaneous effect on employee performance, while partially internal control does not have a positive effect on employee performance. Next, examine other factors that affect employee performance. URI: http://192.168.252.215:8080/xmlui/handle/123456789/171 Files in this item: 1
62201180023-TRI WULAN SAFITRI.pdf (1.154Mb) -
Girmaliya, Windy (August 26, 2022)[more][less]
Abstract: Current Ratio (CR), Return On Equity (ROE), and Debt To Equity Ratio (DER) are some indicators in analyzing Stock Return. This study aims to determine 1) the effect of the Current Ratio on Stock Return for the 2016-2020 period, 2) the effect of Return on Equity on the 2016-2020 stock return, 3) the effect of the Debt to Equity Ratio on the 2016-2020 stock return. 4) the effect of the Current Ratio, Return on Equity, Debt to Equity Ratio simultaneously on Stock Return for the 2016-2020 period. This type of research is a comparative causal research. The population of this research is the Food and Beverages company for the period 2016-2016. Samples were taken using purposive sampling technique. The sample is 19 companies from 32 Food and Beverages companies listed on the Indonesia Stock Exchange in 2016-2020, so that the research data analyzed are 95. The data collection method used is documentation. The data analysis technique used is descriptive statistics, classical assumption test, and multiple linear regression analysis. Based on the proposed test using the t test, the keys are that: 1) Current Ratio has a negative and insignificant effect on Stock Returns with a tcount of 1.438 < ttable 1.66159 and a significant value of 0.154> 0.05 and the magnitude of the effect is -2, 2 % ; 2) Return On Equity has a positive and significant effect on Stock Return with a value of tcount 3.283 < ttable 1.66159 and a significance value of 0.001 <0.05 and the magnitude of the effect is 56.3%; 3) Debt to Equity Ratio has a negative and insignificant effect on stock returns with a value of tcount -1.589 < ttable 1.66159 and a significance value of 0.115 <0.05 and the magnitude of the effect is -5%. Based on the coefficient of determination of 0.136, which means 13.6%, it shows that stock returns can be explained by variations of the three independent variables while the rest is explained by other reasons outside the study such as other financial ratios or policies from companies or the government. URI: http://192.168.252.215:8080/xmlui/handle/123456789/156 Files in this item: 1
SKRIPSI WINDY GIRMALIYA.pdf (1.686Mb) -
Apriyani Khumaeroh, Susi (July 26, 2022)[more][less]
Abstract: This study aims to determine and analyze the effect of income on capital expenditures, special allocation funds (DAK) on capital expenditures, excess budget calculation (SiLPA) on capital expenditures, income, special allocation funds (DAK) and excess budget calculations (SiLPA). to capital expenditures. In the BLUD UPTD Puskesmas Tanjung, the increase in the implementation of capital expenditures occurred in the fourth quarter of a budget period, as well as the Special Allocation Fund (DAK) which experienced an accumulation of accountability at the end of the year because the implementation of planned activities could not be carried out due to the many activities that had to be done. held. When the planned budget is not absorbed optimally, it will add to the accumulation of the remaining budget calculations at the end of the previous year's fiscal year.The research was conducted using quantitative research using secondary data. The population in this study is the financial report of the BLUD UPTD Tanjung Health Center in 2018-2020. The sample in this study was 36 data, the sampling technique used was purposive sampling technique. The data analysis technique used SPSS 16.0 program.The results of this study indicate that 1) Income has a significant effect on capital expenditures. 2) The Special Allocation Fund (DAK) does not have a significant effect on capital expenditures. 3) The Remaining Budget Calculation (SiLPA) has a significant effect on capital expenditures. 4) Revenue, Special Allocation Fund (DAK) and Budget Calculation Excess (SiLPA) simultaneously have an effect on capital expenditure. Files in this item: 1
62201180029-SUSI APRIYANI KHUMAEROH.pdf (1.841Mb) -
Indriswari Roro A, Dwinda (September 29, 2022)[more][less]
Abstract: Previous studies have discussed the adoption of the International Financial Reporting Standard (IFRS) that can affect the relevance of information value and reliability as a proxy for the quality of accounting information. This is confirmed by agency theory in processing annual financial eports and submitting accounting information. Therefore, this study aims to determine and re-proven the effect of the adoption of IFRS on the quality of accounting information either partially or simultaneously with the object of research of public companies listed on the Indonesia Stock Exchange for the period 2017-2020. This type of research is quantitative research using secondary data types obtained from the annual financial statements of public companies listed on the Indonesia Stock Exchange. Determinatio of the sample was taken using purposive sampling technique which was then carried out tests such as descriptive statistical analysis test, classical assumption test, multiple linear regression analysis and research hypothesis testing. The test was carried out using SPSS version 25 software. Based on the tests that have been carried out, the resultsof this study indicate that the adoption of IFRS has a positive effect on the relevance of the information, the adoption of IFRS has a positive effect on reliability. In addition, the simultaneous adoption of IFRS has a significant effect on the relevance of information value and reliability. URI: http://192.168.252.215:8080/xmlui/handle/123456789/137 Files in this item: 1
62201180004-DWINDARISWARI RORO A.pdf (1.628Mb) -
Cahyani Eka Putri, Hidayati (March 4, 2022)[more][less]
Abstract: This study aims to analyze the financial performance of laying quail farms in Bulakamba District, Brebes from January to December 2020 in terms of profitability, liquidity, and solvency. This study uses descriptive and qualitative analysis methods, focusing on the financial performance of livestock. The types and sources of data used are secondary data in the form of balance sheet financial statements and profit and loss financial statements from January - December 2020, the data is taken directly from farms located in Bulakamba District, Brebes. The object of the research was carried out in laying quail farms in Bulakamba District, Brebes. The sampling technique used was purposive sampling technique. The analysis used is a qualitative analysis consisting of the ratio of profitability (economic profitability), liquidity ratio (current ratio) and solvency ratio (debt to equity ratio). Based on the research, the research results obtained are Mr. Roni's farm has a fairly good performance, the profitability level is 0.70 and the liquidity level is 1.60 and for the calculation of the solvency ratio level of 0.63% which is too high when compared to the calculation of the solvency ratio of other breeders. Mr. Aripin's farm has a very good performance, a profitability rate of 0.76 and a liquidity level of 2.19 and for the calculation of the solvency ratio level of 0.49% which is lower than the calculation of the solvency ratio of other breeders. Mr. Rasjo's farm has a fairly good performance, the profitability level is 0.72 and the liquidity level is 1.67 and the solvency ratio is 0.61%. Mr. Kito's farm has a fairly good performance, a profitability rate of 0.69 and a liquidity level of 1.63 and for the calculation of the solvency ratio of 0.57% which is lower than the calculation of the solvency ratio of other breeders. Mr. Jeri's farm has a fairly good performance, a profitability level of 0.63 and a liquidity level of 1.62 and for calculating the solvency ratio of 0.63% which is slightly higher than the calculation of the solvency ratio of other breeders. Files in this item: 1
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Izzati, Nurul (July 26, 2022)[more][less]
Abstract: This research is motivated by the renewal of financial statements into integrated reporting which causes various reactions from investors, so that many factors make integrated reporting disclosures high which causes high earnings response coefficients. This study aims to examine empirically the effect of audit quality and profitability on earnings response coefficient with integrated reporting as an intervening variable. The independent variables in this study are audit quality as measured by KAP reputation and profitability as measured by Return On Assets (ROA). The dependent variable used is the earnings response coefficient which is measured using the regression results between cumulative abnormal returns and unexpected earnings. Meanwhile, the intervening variable used is integrated reporting as measured by the elements in the integrated reporting framework published by The International Reporting Council (IIRC). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX). Data for audit quality, profitability, and integrated reporting variables are taken from annual reports taken from the official website of each company, while data for earnings response coefficient variables are taken from the yahoo finance time window. Data analysis and hypothesis testing in this study used Path Analysis with the help of the SPSS 25 application. The results of this study found that audit quality has an effect on integrated reporting, profitability has no effect on integrated reporting, audit quality has no effect on earnings response coefficient, profitability has a negative effect on earnings response coefficient, integrated reporting has an effect on earnings response coefficient, audit quality has a negative effect on earnings. response coefficient through integrated reporting, and profitability has a negative effect on earnings response coefficient through integrated reporting as an intervening variable. Files in this item: 1
62201180010-NURUL IZZATI.pdf (1.651Mb) -
., Azizah (September 29, 2022)[more][less]
Abstract: Since the existence of regional autonomy, every regional government is required to manage regional finances so that regional supervision is needed to prevent fraud. This study aims to examine and analyze the relationship between competence, independence, integrity and professional ethics whether it has a significant influence on audit quality in regional financial supervision at the Brebes Regency Inspectorate Office. The population in this study were 34 auditors inspecting Brebes Regency with sample selection using a census. This research data uses primary data and from 34 questionnaires, only 33 questionnaires were returned and processed to test hypotheses. And the analysis technique of this study used multiple linear regression which was useful for testing the effect of hypotheses and used analytical software in the form of SPSS version 25 in 2022. Results The analytical test in this study illustrates that the competence and independence of the Brebes district inspectorate auditor has no significant effect on audit quality. Meanwhile, integrity and professional ethics have a significant influence on audit quality. Files in this item: 1
62201180012-AZIZAH.pdf (1.251Mb) -
Syarifatul Azizah, silvia (September 26, 2022)[more][less]
Abstract: Since the regional autonomy law was enacted in Brebes Regency, the regional government is required to manage the finances built in the Brebes Regency, which will certainly affect Regional Expenditures and Regional Original income. This study aims to determine and analize the effect of local revenue, regional levies, and tax contributions on regional expenditures. Partially or simultaneously with the object of research at the BAPENDA and BPKAD offices in Brebes Regency in 2017-2021. This type of research is quantitative research using secondary data obtained from the Bapenda and Bpkad offices in Brebes Regency 2017-2021. The population of this study uses the realization of the APBD in Brebes Regency from a month because the sample in this study uses purposive sampling. The data used is secondary data. Which then carried out tests such as descriptive statistical analysis test, classical assumption test, multiple linear regression analysis and research hypothesis testing. The test was carried out with the help of SPSS version 25 sofware. Based on the tests that have been carried out, the results of this study indicate that 1) local revenue has a positive and significant effect on regional expenditures, 2) regional retributions have a significant and positive effect on regional expenditures, 3) the contribution of local taxes is positive and significant on regional expenditures and 4) local revenue, regional levies, local tax contribution have a significant simultaneous effect on regional spending. Files in this item: 1
62201180011-SILVIA SYARIFATUL AZIZAH.pdf (2.412Mb) -
Puji Astuti, Sholikha (July 29, 2022)[more][less]
Abstract: Return On Assets (ROA), Return On Equity (ROE), and Price Earning Ratio (PER) are indicators in analyzing stocks. This study aims to determine: the effect of Return On Assets (ROA), Return On Equity (ROE), and Price Earning Ratio (PER) partially and simultaneously on stock prices. This type of research is quantitative. The population in this study are companies listed in the LQ45 index on the Indonesia Stock Exchange in 2016-2020 with a sampling technique that is purposive sampling method and obtained 44 companies that meet the criteria. The data analysis technique used is multiple linear regression analysis and hypothesis testing using statistical tests, namely t-test and f-test. The results of the study state that: 1) Return on Assets (ROA) partially has a positive and insignificant direction on stock prices with a tcount value smaller than ttable (0.260 < 1.971) with a significance value of 0.795 > 0.05 and the magnitude of the effect is 0. ,2%; 2) Return On Equity (ROE) partially has a positive and significant direction on stock prices with a value of tcount greater than ttable, namely (3.186 > 1.971) with a significance value of 0.002 < 0.05 and the magnitude of the effect is 4.5%; 3) Price Earning Ratio (PER) partially has a positive and significant direction on stock prices with a value of tcount greater than ttable, namely (73.552 > 1.971) with a significance value of 0.000 <0.05 and the magnitude of the effect is 76.3%; 4) ROA, ROE, and PER simultaneously have a positive and significant direction on stock prices with a value of tcount less than ttable, namely (2137.33 > 3.04) with a significance value of 0.000 < 0.05. The result of the coefficient of determination (Adjusted R2) is 0.967, which means 96.7% of stock price variations can be explained by variations of the three independent variables while the rest is explained by other reasons outside the study such as other financial ratios or policies from companies or the government. Files in this item: 1
62201180028-SHOLIKHA PUJI ASTUTI.pdf (2.023Mb) -
Azkiah, Iza (October 1, 2023)[more][less]
Abstract: Hotel tax revenue has the potential to increase local revenue. This study aims to determine the influence of the Effectiveness and Contribution of Hotel Tax Revenue on Regional Original Revenues of Brebes Regency. The urgency of this research is because researchers want to find out more about the effectiveness and contribution of hotel taxes in Brebes Regency, considering that Brebes Regency has become an industrial area and has many tourist spots. This study used a quantitative descriptive method. The data used were secondary data obtained from laws, government regulations, and data from the Regional Development Planning Board of Brebes Regency. The technique of determining the sample using simple random sampling technique and Data analysis used SPSS 25. The results of this study indicate that the effectiveness of hotel tax revenue, the contribution of hotel tax revenue has a positive and significant effect on local revenue. As well as simultaneously the effectiveness and contribution of hotel taxes have a positive effect on local revenue. This research can be used by BAPENDA of Brebes Regency to further improve its performance in collecting data on all potential local taxes, carrying out strict supervision in the tax collection process, outreach to all stakeholders, and collecting taxes directly to the public. URI: http://192.168.252.215:8080/xmlui/handle/123456789/69 Files in this item: 1
62201190026_Iza Azkiah_Akuntansi.pdf (1.776Mb) -
Aleva, Muttia (May 26, 2022)[more][less]
Abstract: Along with the current economic development in Indonesia, the process of fulfilling the necessities of life concerning primary and secondary needs is increasing continuously. This causes humans who act as consumers to want the process of purchasing goods for daily needs to be created easier. The purpose of this study was to determine and analyze the effect of: 1) cost of goods sold on sales volume, 2) marketing costs on sales volume, 3) general and administrative costs on sales volume and 4) cost of goods sold, marketing costs and general and administrative costs. to sales volume. The population in this study is the annual financial report for the period 2018-2021. Hypothesis testing using SPSS 20 (2021). The theoretical basis used is the theory of sales volume, cost of goods sold, and general and administrative costs. The results showed that: 1) cost of goods sold partially had a significant effect on sales volume, 2) marketing costs partially had a significant effect on sales volume, 3) administrative and general costs partially had a significant effect on sales volume 4) cost of goods sold, costs marketing and administrative and general costs simultaneously have a significant effect on sales volume. URI: http://192.168.252.215:8080/xmlui/handle/123456789/68 Files in this item: 1
62201170008-MUTIA ALEFA.pdf (2.106Mb) -
Susanti, Susi (July 29, 2022)[more][less]
Abstract: This study aims to determine: the influence of the accounting system and internal control partially and simultaneously on the success of MSMEs. This type of research is quantitative. The population of this study was members of MSMEs using a total sample of 86 respondents. The method of collecting surveys by distributing questionnaires to respondents both directly and online using google forms. The technique of determining the number of samples in the study uses the purpose sampling technique. The analysis used was multiple linear regression analysis using the SPSS 25 program The results of the study stated that: 1) the accounting system partially affects the success of MSMEs with a contribution of 32.4%. 2) internal control partially affects the success of MSMEs with a contribution of 52.3%. 3) the accounting system and internal control simultaneously affect the success of MSMEs with a contribution of 52.3%. The success of MSMEs can be explained by the variation of two independent variables of 45.4%. There needs to be more attention from the local government so that MSMEs will grow. Files in this item: 1
62201180032-SUSI SUSANTI.pdf (2.376Mb) -
Mawah, Roikhatun (October 1, 2023)[more][less]
Abstract: Occupancy or room occupancy rate is one of the determining factors for maintaining the viability of a business, in this case a hotel, as well as showing the company's position in the market. This study aims to determine and analyze the effect of tax and service, room rates on occupancy. The population and sample in this study are the annual financial reports for the 2021-2022 period. Purposive sampling technique of 24 samples was used to select samples. The data used is secondary data from Anggraeni Hotel Tanjung for 2021-2022 in the form of annual financial reports. Hypothesis testing uses SPSS 25. The theoretical basis used is the theory of tax and service, room rates, and occupancy. The data collection method used by researchers in this study is to use documentation techniques where researchers only record and collect secondary data originating from the financial reports of Anggraeni Hotel Tanjung in the form of tax and service data, room prices and room occupancy in 2021 – 2022. The results show that : tax and service, room rates have a significant positive effect on occupancy. URI: http://192.168.252.215:8080/xmlui/handle/123456789/57 Files in this item: 1
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Azis, Khamdani Abdul (October 1, 2024)[more][less]
Abstract: The thesis with the title "Feasibility Analysis of Rice Farming for Rice Farmers in Harjasari Village Suradadi District, Tegal Regency" was written by Khamdani Abdul Azis, NIM. 54201190006. The research in this thesis is motivated by the obstacles faced by farmers in the research area, including low crop productivity, unstable price fluctuations, lack of access to markets, and lack of management of profit and loss calculations. The focus of this research is, 1) Knowing the influence of land area, number of seeds, and amount of fertilizer on the results of rice farming by rice farmers in Suradadi District, Tegal Regency. 2) Find out the results of rice crop optimization by rice farmers in Suradadi District, Tegal Regency. 3) Knowing the feasibility of rice farming carried out by rice farmers in Suradadi District, Tegal Regency. This research uses quantitative descriptive methods. The data sources obtained are primary and secondary data. Data collection techniques using observation, interviews and note taking. Data analysis techniques use Cobb-Douglass Production analysis, Optimization Calculations, as well as R/C and B/C Ratio. The results of this research show that, 1) The first hypothesis is accepted because the calculated F value is greater than the F table (1199.088>1.866). This means that the area of land, the number of seeds, and the amount of urea fertilizer together have a significant effect on farming results. 2) The second hypothesis is accepted because MVPX1/PX1, MVPX2/PX2, MVPX3/PX3 are not equal to One, meaning these three variables are not optimal. 3) The third hypothesis is accepted because from the calculation of the return cost (R/C) ratio and Banafi Cost (B/C) Ratio the average is 1.68+0.68 = 2.36 : 2 = 1.18 or more than 1 This means that the business is worth running. URI: http://192.168.252.215:8080/xmlui/handle/123456789/45 Files in this item: 1
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Roro A, Dwindariswari (Universitas Muhadi Setiabudi, August 22, 2022)[more][less]
Abstract: Penelitian-penelitian sebelumnya telah membahas mengenai adopsi Internatonal Financial Reporting Standard (IFRS) mampu memengaruhi relevansi nilai iformasi dan reliabilitas sebagai proksi dari kualitas informasi akuntansi. Hal tersebut dikonfirmasi oleh teori agensi dalam mengolah laporan keuangan tahunan dan penyampaian informasi akuntansi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui dan membuktikan kembali pengaruh dari adopsi IFRS terhadap kualitas informasi akuntansi baik secara parsial maupun secara simultan dengan objek penelitian perusahaan publik yang terdaftar di Bursa efek Indonesia periode tahun 2017 - 2020. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan jenis data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan publik yang terdaftar di Bursa Efek Indonesia. Penentuan sampel diambil dengan menggunakan teknik purposive sampling yang selanjutnya dilakukan pengujian- pengujian seperti uji analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis penelitian. Pengujian tersebut dilakukan dengan menggunakan software SPSS versi 25. Berdasarkan pengujian-pengujian yang telah dilakukan, hasil penelitian ini menunjukkan bahwa adopsi IFRS berpengaruh positif terhadap relevansi nilai informasi, adopsi IFRS berpengaruh positif terhadap reliabilitas. Selain itu secara simultan adopsi IFRS berpengaruh signifikan terhadap relevansi nilai informasi dan reliabilitas Files in this item: 1
62201180004-DWINDARISWARI RORO A.pdf (1.628Mb) -
Kholifah, Ismi Nur (Universitas Muhadi Setiabudi, July 29, 2022)[more][less]
Abstract: Besarnya tunggakan pembayaran pajak kendaraan bermotor Propinsi Jawa Tengah termasuk Kabupaten Brebes. Kabupaten Brebes terdapat banyaknya wajib pajak yang menunggak membayar pajak. Pendapatan yang dihasilkan dari pajak kendaraan seluruhnya untuk pembangunan daerah. Penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor yang mempengaruhi penerimaan pajak kendaraan bermotor di wilayah brebes. Penelitian ini mengambil studi empiris di Kabupaten Brebes periode 2016-2020. Hal ini dikarenakan pajak adalah iuran wajib yang dipungut oleh pemerintah dari masyarakat (wajib pajak) untuk menutupi pengeluaran rutin negara dan biaya pembangunan tanpa balas jasa yang dapat ditunjuk secara langsung. Populasi pada penelitian ini disajikan dalam adalah laporan realisasi penerimaan pajak kendaraan bermotor yang terdapat di kantor UPPD Brebes tahun 2016-2020. Sampel dari penelitian ini menggunakan metode sampling jenuh sehingga sampel penelitian ini keseluruhan laporan jumlah kendaraan bermotor, jumlah penduduk, pertumbuhan ekonomi dan penerimaan pajak kendaraan bermotor periode 2016-2020. Penelitian ini menggunakan data sekunder. Alat pengujian menggunakan SPSS versi 25 . Hasil penelitian ini menunjukkan bahwa : 1) jumlah kendaraan bermotor berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 2) jumlah penduduk tidak berpengaruh signifikan terhadap penerimaan pajak kendaraan bermotor, 3) pertumbuhan ekonomi berpengaruh signifikan terhadap penerimaan pajak kendaraan bemotor dan ,4) jumlah kendaraan bermotor, jumlah penduduk, dan pertumbuhan ekonomi berpengaruh signifikan secara simultan terhadap penerimaan pajak kendaraan bermotor. Files in this item: 1
62201180005-ISMI NUR KHOLIFAT.pdf (2.369Mb)
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