Handayani [20] found that firm size can moderate the effect of components in CAMEL analysis. Handayani [20] showed that firm size can moderate the effect of components in CAMEL analysis.
Result and Discussion
The fourth finding of the study is that firm size is able to moderate the relationship between capital adequacy and financial distress. The sixth finding of the study is that firm size is unable to moderate the relationship between asset quality and financial distress.
Conclusion, Limitations, dan Suggestions
The results of the third study stated that there was no significant effect of asset quality on financial distress. The fifth result of the study is that the size of the relationship between profitability and financial distress can be moderated by company size.
Tax Planning Analysis Based on SAVANT Approach at PT ASP
- Introduction
- Method
- Results and Discussion
- Conclusion
- Result and Discussion 1 Result
- Discussion 1 Activity Ratio
- Conclusion
- Implication
The effect of a downward trend in the NPM ratio is to declare the company failing. This indicates that the company's ability to generate net profit decreases with each use of the company's capital.
The Effect of Understanding SAK-ETAP and the Quality of Human Resources on the Quality of Financial Reports in
Result and Discussion
It can be partially concluded that the understanding of SAK-ETAP has a positive and significant effect on the quality of financial reports. This means that the better the understanding of SAK-ETAP, the better the quality of the financial reports of the Savings and Loans Cooperative in South Denpasar District. This means that the better the understanding of SAK-ETAP, the better the quality of the financial reports of the Savings and Loans Cooperative in South Denpasar District.
This means that the better the quality of human resources, the better the quality of financial reports in the Savings-Credit Cooperative located in South Denpasar District.
Analysis of Abnormal Return of Issuer’s Stock after IPO during the Covid-19 Pandemic
Meanwhile, the highest cumulative abnormal return value of 70 shares of IPO issuers from 11 sectors during the Covid-19 pandemic in 2020-2021 was held by TECH stocks from the technology sector with a value of 23,562. Meanwhile, the lowest value is owned by Caturkarda Depo Bangunan Tbk. DEPO) stocks in the consumer cyclical sector with a CAR value of 0.624. In general, within 20 months by calculating the cumulative abnormal return, the highest value held by TECH stocks in the technology sector was valued at 23,562.
Meanwhile, DEPO shares in the consumer cyclicals sector have the lowest value with a value of 0.624.
The Effect of Tax Incentives, Modernization of Tax Administration and Tax Sanctions on MSME Tax Payer
Theoretical Review
Tax compliance can be interpreted as a taxpayer's obedient attitude in meeting tax obligations in accordance with the provisions of the applicable legislation [15]. Another research focus on the variables studied, namely the investigation of the effect of modernization of the tax administration system on taxpayer compliance. One research found that the modernization of the tax administration system has a positive effect on taxpayer satisfaction[6], but the other concluded that the modernization of the tax system has no significant effect on taxpayer satisfaction[8].
One study concluded that tax sanctions have no effect on taxpayer compliance[11], but another concluded that tax sanctions have a positive effect on taxpayer compliance[9].
Research Method
There are two types of sanctions in the tax law, namely administrative sanctions and criminal sanctions [17]. There are 2 indicators of tax compliance, namely filling in the SPT honestly in accordance with applicable regulations and if it ends at the KPP before the deadline [16]. There are two that have similarities with the variables studied, namely the examination of the effect of tax incentives on taxpayer compliance.
The level of reliability of a questionnaire is said to be reliable if the composite reliability value and Cornbach's alpha > 0.7 [19].
Results and discussion
Priyantiwi, “Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus UMKM (Usaha Mikro Kecil dan Menengah) di Wilayah Jakarta Barat),” Universitas Mercu Buana Jakarta, 2019. Alverina, “Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris Wajib Pajak Orang Pribadi Yang Terdaftar Di KPP Pratama Surakarta),” 2020. Lenggono, “Pengaruh Penerapan PP No. 23 Tahun 2018, Memahami Perpajakan dan Modernisasi Sistem Administrasi Perpajakan Untuk Kepatuhan Wajib Pajak UMKM (Studi Empiris Wajib Pajak UMKM Orang Pribadi di Kota Ambon)”.
Saran, “Dampak modernisasi sistem administrasi perpajakan terhadap kepatuhan wajib pajak orang pribadi dan wajib pajak badan di Kantor Pelayanan Pajak Pratama Manado”, J.
Analysis of the Application of Environmental Accounting as One of Social Accountability at the One Legian Hotel
Analysis of the application of environmental accounting as one of social responsibility at the One Legian Hotel. The identification carried out by The ONE Legian Hotel can be seen in the following table. The ONE Legian Hotel has implemented recognition in accordance with the Conceptual Framework for Financial Statements Paragraphs 5.1 and 5.6.
The ONE Legian Hotel has conducted measurements in accordance with the 2019 Financial Reporting Conceptual Framework, Sections 6.1 and 6.4 using the rupiah as currency, and.
The Effect of Altman Z-Score as Tool for Predicting Potential Bankruptcy on Stock Prices in Retail Subsector Companies
The fall in the company's result in the retail sub-sector was in line with the company's fluctuating share price. Based on this, the focus of the research is 1) how does the Altman Z-score as a tool for predicting potential bankruptcy on share prices of retail companies listed on IDX i. The data used originates from the retail accounts subsector listed on IDX for by sampling using purposive sampling.
Based on the table of the results of the Altman Z-score classification, it was found that the three categories show fluctuations in value changes every year.
Financial Ratio’s Analysis to Assess Finance Performance of Rural Owned Enterprise by Dencarik Village Bina Usaha
Result and Discussion 1 Financial Ratio Analysis
Based on the calculation results, the average percentage of Net Profit Margin Rural Owned Enterprise Dencarik Bina Usaha Mandiri is in the low range. The percentage of ROA of Rural Owned Enterprise Dencarik Bina Usaha Mandiri changes every year. This shows that Rural Owned Enterprise Dencarik Bina Usaha Mandiri's ability to generate maximum profits has not yet been reached.
Based on the calculation results, the average DAR of rural enterprise Dencarik Bina Usaha Mandiri is in the very low range with an average percentage of 15%.
Analysis of Implementation of Financial Accounting Standards for Micro, Small and Medium Entities in the Preparation of
Based on the results of the conducted research, it was explained that the recording of financial statements performed by MSME Ernov Bali is classified as less organized. Then the presentation of financial statements at MSME Ernov Bali is not in accordance with SAK EMKM, which is evident from the levels of recognition, measurement and presentation. Thus, MSME Ernov Bali did not fully master the understanding of accounting related to the preparation of financial statements.
So, it is recommended that MSME Ernov Bali uses SAK EMKM in the preparation of its financial statements, so that it can be easier to find out the performance conditions of the business being carried out.
Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem
The criteria used in this study to determine the appropriateness of the financial statements of savings and credit cooperatives use SAK EMKM. Then the savings and loan cooperatives in Karangasem Regency can be shown to be in line with SAK EMKM in the report on the calculation of operating results. According to Table 6 shows that 83% of the savings and loan cooperatives in Karangasem Regency are very much in line with SAK EMKM in the notes to the financial statements.
The results showed that the suitability of applying the annual accounts of savings and loan cooperatives in Karangasem Regency with SAK EMKM was very good.
Financial Ratio Analysis in Assessing Financial Performance of Denpasar City Government for the Year 2018 – 2021
Conclusion 1 Conclusion
However, from the perspective of the regional economic dependence ratio, efficiency ratio, degree ratio of fiscal decentralization and growth ratio, the economic management and economic performance of Denpasar City in 2018-2021 is in poor condition. This research is expected to take into account the government in making decisions related to improving the financial performance of local governments. Based on the results of the study, it was found that PAD and balancing funds can affect the financial performance of local governments and concludes that this research is expected to provide considerations so that local governments are able to increase their own regional revenue and reduce balancing funds in their regions to maximize the income received by local authorities.
This research is intended to provide theoretical contributions related to the analysis of the financial performance of local government.
Analysis of the Effect of Remote Audit, Professional Scepticism and Going Concern Assessment on Audit Quality During the
Result and Discussion 1 Research Results
The instrument validity and reliability test was performed on 30 respondents with the result that all instrument indicators met the validity criteria assessed based on the Pearson correlation value. Based on table 2, the value of the load factor of all indicators is > 0.70, so that all indicators meet convergent validity. Based on Table 4, each cross-loading indicator value is higher than its correlation value with other constructs, as well as the Fornell-Larcker criterion test in Table 5 shows that the full value of the square root of the AVE of each variable is greater than the other variables, so that all variables meet the requirement of discriminant validity.
Evaluation of the structural model (internal model) is performed by viewing the values of R2 adjusted (R square adjusted) and F2 (F squared).
Discussion
The test results show that remote audit has a positive and significant impact on the audit quality of public accounting firms in Bali province during the Covid-19 pandemic. The test results show that professional skepticism has a positive and significant effect on the audit quality of public accounting firms in Bali province during the Covid-19 pandemic. The test results show that the continuity assessment has a positive and significant effect on the audit quality of public accounting firms in Bali province during the Covid-19 pandemic.
Based on the previous explanation, it can be stated that the higher the accuracy of the estimate of continuity, the higher the audit quality.
JASAFINT
