Jurnal Kontemporer Akuntansi

PENGARUH AUDIT FEE, INSTITUTIONAL OWNERSHIP DAN LITIGATION RISK TERHADAP KUALITAS AUDIT DIMODERASI DENGAN KOMITE AUDIT

Aldo Rompas — 2024-04-02

This study aims to determine how the effect of audit fees, institutional ownership and litigation risk on audit quality by
moderating audit committees in manufacturing industries listed on the Indonesia Stock Exchange during 2015-2019.
The sample selected by purposive sampling method and valid data are 30 companies. The data processing technique
uses multiple regression analysis assisted by the Eviews (Enocometric Views) version 10 program and Microsoft Excel
2016. The results of this study indicate that litigation risk has a significant effect on audit quality, and the audit
committee increases its influence on audit quality. The implication of this research is that the audit quality produced by
the auditor will increase if the company has a high litigation risk.

PENCATATAN SAHAM LEWAT BELAKANG (BACKDOOR LISTING) MELALUI AKUISISI TERBALIK SESUAI PSAK 22

Sugeng Wahono — 2024-04-02

This research aims conducted by doing cost benefit analysis in Reverse Take Over (RTO) backdoor listing
transaction compare with normal Initial Public Offering (IPO) in a case of acquisition PT MI Tbk by PT PAC. The
methods are study of documents, interviews, observation, and based on involvement experiences in the transaction.
The conclusion achieved based on research are that the benefits of RTO backdoor listing transaction are getting
PAC to have listing status with firmed, controlled and faster than IPO due to not having complex documentation in
operational, legal and accounting aspects. However, as the compensation, PAC must be higher costs, mostly
because of purchase of shares at a premium price of Rp. 50 (fifty rupiah) considering that PT MI Tbk has a fair
value of shares of zero rupiah, negative equity and negative working capital.

PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL DENGAN SUKU BUNGA BI SEBAGAI VARIABEL MODERASI

Tania Alvianita Pramudya — 2024-04-02

During the covid-19 pandemic, companies experienced a decline in sales and even experienced losses. This has
resulted in many countries and companies surviving and financing their people with debt. There are factors that
affect the company's capital structure, such as profitability, liquidity, sales growth, and BI interest rates. To test the
effect, a sample of non-financial sector companies listed on the Indonesia Stock Exchange (BEI) was used using
multiple regression analysis. And the result is that all variables except sales growth have a significant effect on
capital structure.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PENGENDALIAN AKUNTANSI TERHADAP KINERJA MANAJERIAL DIMODERASI KOMITMEN ORGANISASIONAL

Lia Suciati — 2024-04-02

This research aims at how the role of the role of budgetary participation, budget goal clarity and accounting control
on managerial performance, and the effect of organizational commitment implementation toward managerial
performance on State Civil Apparatus at North Jakarta District Court. Sample was selected using saturation sampling
method and the valid data was 76 respondent. Data processing techniques using multiple regression analysis what
helped by SPSS program (Statistical Product and Service Solution) for Windows released 25. The results of this study
indicate that budgetary participation, budget goal clarity and accounting control have a positive and significant
influence on manajerial performance, and organizational commitment increases influence budget goal clarity on
managerial performance. The implication of this study is that managers can use budgetary participation, budget goal
clarity and accounting control to improve managerial performance and to strengthen budget goal clarity on
managerial performance can use organizational commitment.

LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI MODERASI

Richard Julian — 2024-04-02

on capital structure with firm size as a moderating variable. This study uses a quantitative method by taking a
population of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample was
selected by purposive sampling technique in order to obtain a sample of 17 property companies. The data analysis
method used is multiple regression analysis and moderation regression analysis using the SPSS 25 test tool. The
results show that liquidity has a negative effect on capital structure, asset structure has a negative effect on capital
structure, managerial ownership has a positive effect on capital structure, and managerial ownership has a positive
effect on capital structure. The proven moderation test results are firm size significantly moderate the relationship
between institutional ownership and capital structure.

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN MANUFAKTUR DENGAN PENGHINDARAN

Arfin Hanes Lim — 2024-04-02

This study aims to examine the effect of institutional ownership, company size, and managerial ownership on firm
value with tax avoidance as a moderating variable in manufacturing companies listed on the Indonesia Stock
Exchange for 5 years from 2015 to 2019. This research is quantitative with a sample selection method. namely
purposive sampling. Data processing uses multiple linear regression and moderated regression analysis (MRA)
through the application of the Statistical Package for Social Science (SPSS) version 25.0. The results of this study
indicate that institutional ownership and managerial ownership do not have a positive effect on firm value. Meanwhile,
firm size has a positive influence on firm value. The results of this study also conclude that tax avoidance cannot
moderate institutional ownership and managerial ownership of firm value. However, tax avoidance can moderate the
size of the company to the value of the company.

PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2017-2020

Ryan Julian — 2024-04-02

The research conducted aims to analyze and find the effect of profitability, capital structure, liquidity and company
size on firm value in Food and Beverage sub-sector companies on the Indonesia Stock Exchange for the period
2017–2020. The research method that was be used in this study is a quantitative descriptive method and
verification. The research samples were 25 companies in the food and beverage sub-sector on the Indonesia Stock
Exchange (IDX) with 100 observations. Testing the data using panel data regression data analysis with Eviews. The
results of the research show that profitability (ROA) has a positive and significant effect on firm value. Capital
structure (DER) and firm size (SIZE) have a negative and significant effect on firm value. Meanwhile, liquidity (CR)
has no effect on company value in food and beverage sub-sector companies on the IDX for the 2017-2020 period.

PENGARUH KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI

Rima Pricillia Angelina — 2024-04-02

The purpose of this study was to analyze the effect of service quality, tax socialization, and financial conditions on
taxpayer compliance with the application of tax sanctions as a moderating variable at the West Bekasi Primary Tax
Service Office. This research method uses quantitative methods by distributing questionnaires to the West Bekasi
Primary Tax Service Office. The population in this study is the West Bekasi Primary Tax Service Office. So that the
sample used in this study amounted to 60 samples. The research results prove that the quality of tax services has a
not effect on taxpayer compliance. Tax socialization has a not effect on taxpayer compliance. Taxpayer financial
condition has a positive and significant effect on taxpayer compliance Tax sanctions cannot moderate the
relationship between the quality of tax services and mandatory compliance. tax sanctions moderate the relationship
of tax socialization to taxpayer compliance. Tax sanctions moderate the relationship between the taxpayer's
financial condition and taxpayer compliance