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03 Jan 2024

ANALISIS PEMBEBANAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN UNTUK EFISIENSI PEMBAYARAN PAJAK PENGHASILAN PADA PT.BITZER COMPERSSORS INDONESIA

Tujuan dari penulisan ini dilakukan untuk mengetahui metode pembebanan pajak penghasilan atas gaji karyawan untuk effisiensi pembayaran pajak penghasilan PT. Bitzer Cmpressors Indonesia. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Penguraian data dikumpulkan kemudian diolah. dianalisis, dan diambil kesimpulannya.…

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26 Des 2023

ANALISIS PERBANDINGAN RASIO SOLVABILITAS SEBELUM DAN SESUDAH REVALUASI ASET TETAP PADA PT.MULTI INDOCITRA,TBK. DAN PT.INTRACO PENTA,TBK

Penelitian ini bertujuan untuk menganalisis perbandingan rasio solvabilitas sebelum dan sesudah revaluasi aset tetap pada PT. Multi Indocitra Tbk. dan PT. Inraco Penta Tbk. Penelitian ini dilakukan dengan metode analisis deskriptif komparatif dengan menggunakan data sekunder berupa laporan keuangan. Sampel yang digunakan dalam penelitian…

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14 Des 2023

PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP KEPATUHAN DAN PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA SORONG

penelitian ini dilakukan agar mengetahui bagaimanakah pengaruh pemeriksaan Pajak Pertambahan Nilai te.rhadap kepatuhan dan Walib PajakiPKP dan bagaimana pengamhnya terhadap penerimaan Pajak Pertambahan Nilai dengan menggunakan metode perhitungan statistik untuk mengetahui hasil akhir dari penelitian ini. peneitian ini ditakukan…

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14 Des 2022

PERANAN AUDIT OPERASIONAL TERHADAP PELAKSANAAN PENGENDALIAN INTERN PERSEDIAAN PADA PT. ULTRAJAYA MILK INDUSTRY AND TRADING COMPANY, TBK

ABSTRACT THE ROLE OF OPERATIONAL AUDIT ON THE IMPLEMENTATION OF INTERNAL CONTROL INVENTORY IN PT. ULTRAJAYA MILK INDUSRTY AND TRADING COMPANY, TBK By: Annesia Sonatha Sagala The author conducted research at PT. Ultrajaya Milk Industry and Trading Company, 'fbk, intended to determine how the implementation of the role of operational…

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22 Mar 2022

PENGARUH THIN CAPITALIZATION DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020

ABSTRACT THE EFFECT OF THIN CAPITALIZATION AND FISCAL LOSS COMPENSATION ON TAX AVOIDANCE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2018-2020 Written by: Larisma Situmorang Student ID: 1832028 Revenue from the tax sector was the primary source of state revenue. However, the realization of tax revenue had…

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18 Mar 2022

PENGARUH LEVERAGE DAN BEBAN PAJAK TANGGUHAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2018-2020

ABSTRACT THE EFFECT OF LEVERAGE AND DEFERRED TAX EXPENSE ON TAX AVOIDANCE ON LQ45 COMPANIES LISTED ON IDX IN 2018-2020 Written by: Riant Joshua Daniel Peranginangin Student ID: 1832040 This study aims to determine the effect of leverage and deferred tax expense on tax avoidance in LQ45 companies listed on the IDX in 2018-2020 partially…

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07 Des 2021

PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA 2018-2019

ABSTRACT EFFECT OF LIQUIDITY AND SOLVENCY ON FINANCIAL PERFORMANCE IN RETAIL TRADE SUB-SECTOR COMPANIES LISTED ON INDONESIA STOCK EXCHANGE 2018-2019 Written by: Jodi Gregorius R NIM: 1732080 The purpose of this study is to determine the effect of liquidity and solvency on financial performance. This research was conducted on retail…

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22 Nov 2021

PENGARUH LABA SEBELUM PAJAK TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2017-2019

ABSTRACT THE EFFECT OF PROFIT BEFORE TAX ON TAX AVOIDANCE IN REGISTERED FOOD AND BEVERAGE SUBSECTOR MANUFACTURING COMPANIESON IDX 2017-2019 Arranged by : Hasri Ayu Nainggolan Nim: 1732165 This study aims to see the effect of profitability on tax avoidance. The variables used in this study were Return On Assets as the independent…

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22 Nov 2021

PERANAN AUDIT OPERASIONAL DALAM MENINGKATKAN EFEKTIVITAS PEMBERIAN KREDIT PADA PT.BANK NEGARA INDONESIA Tbk ( PERSERO ) KANWIL BANDUNG

ABSTRACT AUDIT ROLE IN IMPROVING OPERATIONAL EFFECTIVENESS IN LENDING BANK NEGARA INDONESIA (Persero).Tbk BANDUNG By: Nancy Deborah Emmy Tampubolon The purpose of this study was to determine the role of the implementation of the operational audit, effectiveness of credit lending at PT. Bank Negara Indonesia Bandung (Persero) Tbk.…

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15 Nov 2021

PENGARUH TENURE KAP DAN UKURAN KAP TERHADAP OPINI AUDIT GOING CONCERN: PENELITIAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

ABSTRACT THE EFFECT OF KAP’S TENURE AND KAP’S SIZE TO GOING CONCERN AUDIT OPINION: RESEARCH ON BANKING COMPANIES THAT LISTED AT INDONESIAN STOCK EXCHANGE By : Thomson Silvanus Simbolon This research was aimed to determine the effect of tenure KAP on audit’s opinion going concern, the effect of the KAP’s size of the firm on going…

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09 Nov 2021

PENGARUH SELF ASSESSMENT SYSTEM DAN SURAT TAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KPP PRATAMA BOJONAGARA KOTA BANDUNG TAHUN 2012-2016

ABSTRACT THE EFFECT OF SELF ASSESSMENT SYSTEM AND LETTER OF TAX BILL TOWARDS THE RECEIVING OF VALUE ADDED TAX ON KANTOR PELAYANAN PAJAK PRATAMA BOJONAGARA BANDUNG 2012-2016 By: Kimberly Gracella Tambunan NIM: 1432031 The purpose of this research is to know whether self-assessment system and letter of tax bill have any effect on…

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05 Nov 2021

PENGARUH PROFESIONALISME, PENGETAHUAN DALAM MENDETEKSI KEKELIRUAN DAN ETIKA PROFESI AUDITOR TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS PADA KAP KANAKA PURADIREDJA,…

ABSTRACT THE INFLUENCE OF PROFESSIONALSM, KNOWLEDGE OF ERROR DETECTING AND AUDITOR’s PROFESSIONAL ETHIC TOWARD JUDGEMENT OF MATERIALITY LEVEL AT KANAKA PURADIREDJA, SUHARTONO-KAP AND REXON NAINGGOLAN & REKAN- KAP Written by: Sarah Juliana Simatupang NIM: 1432167 This aim of the research was to know the influence of professionalism,…

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03 Nov 2021

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK PADA CV. CIHANJUANG INTI TEKNIK

ABSTRACT ANALYSIS OF PRODUCTION COST CALCULATION WITH FULL COSTING METHOD IN DETERMINING PRODUCT SELL PRICE IN CV. CIHANJUANG INTI TEKNIK Written By: Elista Simbolon NIM: 1432116 The purpose of this study was to determine whether there was a difference between the calculation of the cost of production that had been done by the company…

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03 Nov 2021

PENGARUH PENERAPAN ELEKTRONIK NOMOR FAKTUR (E-NOFA) TERHADAP PENCEGAHAN FAKTUR PAJAK FIKTIF PENGUSAHA KENA PAJAK PADA KPP PRATAMA TEGALLEGA

ABSTRACT THE EFFECT OF ELECTRONIC APPLICATION OF TAX INVOICE NUMBER (E-NOFA) ON PREVENTION OF FICTITIOUS TAX INVOICE OF TAXABLE ENTERPRENEUR ON KPP PRATAMA TEGALLEGA Written By : Silalahi Yobel Freddy NIM :1332061 This research was conducted to find out the application of Electronic Tax Invoice Number (E-NOFA), to know the prevention…

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02 Nov 2021

PENGARUH PENGALAMAN AUDITOR DAN ETIKA PROFESI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA, SUHARTONO

ABSTRACT THE INFLUENCE OF AUDITOR’S EXPERIENCE AND ETHICS OF AUDITOR PROFESSION ON AUDIT QUALITY AT KANAKA PURADIREDJA, SUHARTONO PUBLIC ACCOUNTANT FIRM Written By: Jefry Rihi Hina NIM: 1432176 The purpose of this study is to see the influence of auditor’s experience and auditor’s profession ethics to audit quality. The research…

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02 Nov 2021

PENGARUH PROPORSI KOMITE AUDIT INDEPENDEN, AUDIT TENURE DAN PROPORSI KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI…

ABSTRACT THE INFLUENCE OF THE PROPORTION OF INDEPENDENT AUDIT COMMITTEES, AUDIT TENURE AND THE PROPORTION OF MANAGERIAL OWNERSHIP ON EARNINGS MANAGEMENT ON THE BANKING COMPANIES LISTED IN IDX IN 2013-2015 Written by: Wahyudianto Matanari NIM: 1332153 The purpose of this study was to determine whether there was a significant effect…

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28 Okt 2021

PENGARUH PROFITABILITAS, LIKUIDITAS DAN REPUTASI KAP TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN JASA SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK…

ABSTRACT THE EFFECT OF PROFITABILITY, LIQUIDITY AND KAP REPUTATION AGAINST GOING CONCERN AUDIT OPINION OF TELECOMMUNICATION SECTOR OF SERVICE COMPANY THAT LISTED IN BURSA EFEK INDONESIA (BEI) Written By : Ezra Prawati Limbong NIM: 1332034 This study aimed was to described the profitability, liquidity, KAP reputation and going concern…

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28 Okt 2021

PENGARUH AUDIT REPORT LAG TERHADAP KETEPATAN WAKTU (TIMELINESS) PENYAMPAIAN LAPORAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI…

ABSTRACT THE EFFECT OF AUDIT REPORT LAG ON T IMELINESS OF DELIVERY OF FINACIAL REPORT ON FOODS AND BEVERERAGES MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE DURING THE PERIOD 2014-2016 Written By: Michael Elroy Situmorang NIM. 1432219 This study aims to (1). Describe audit report lag (2). Describe the timeliness of the…

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28 Okt 2021

PENGARUH PENGALAMAN AUDITOR EKSTERNAL TERHADAP KEMAMPUAN MENDETEKSI KECURANGAN LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA, SUHARTONO

ABSTRACT THE EFFECT OF EXPERIENCE OF EXTERNAL AUDITORS TOWARDS THE ABILITY OF AUDITORS ON DETECTING FINANCIAL STATEMENT FRAUD IN KANAKA PURADIREDJA, SUHARTONO PUBLIC ACCOUNTANT FIRM Written by: Willy Doi Noveline Rajeskhana Sinaga NIM : 1432117 This study was conducted to determine the level of experience of external auditor, to…

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27 Okt 2021

PERANAN PENGENDALIAN INTERNAL DALAM PENCAPAIAN GOOD CORPORATE GOVERNANCE PADA PT BANK NEGARA INDONESIA (Persero) Tbk KCU PERGURUAN TINGGI BANDUNG

ABSTRACT ROLE OF INTERNAL CONTROL TO ACCOMPLISHMENT OF GOOD CORPORATE GOVERNANCE IN PT BANK NEGARA INDONESIA (PERSERO) TBK KCU PERGURUAN TINGGI BANDUNG Written by: Iin Sabatin Mangalik NIM: 1332070 One of the causes of the economic crisis in 1997 and 1998 was corporate governance in some of banking sector getting worst. This was…

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27 Okt 2021

PENGARUH MANAJEMEN LABA TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY: STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012–2015

ABSTRACT INFLUENCE OF MANAGEMENT EARNINGS ON DISCLOSURE OF CORPORATE SOCIALRESPONSIBILITY:STUDY INBANKS LISTEDIN BEI YEAR 2012 - 2015 Written by: Bunga Elgebetha Silaen NIM: 1332033 This study aimed to examine whether earnings management has a significant impact on the disclosure of Corporate Social Responsibility (CRS ) on the…

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27 Okt 2021

PENGARUH REPUTASI KANTOR AKUNTAN PUBLIK, SOLVABILITAS, KEPEMILIKAN MANAJERIAL DAN FREKUENSI RAPAT DEWAN KOMISARIS TERHADAP PENGUNGKAPAN RISIKO PERUSAHAAN

ABSTRACT THE EFFECT OF REPUTATION OF PUBLIC ACCOUNTANTS, SOLVENCY, MANAGERIAL OWNERSHIP AND FREQUENCY MEETING OF THE BOARD COMMISSIONERS ON CORPORATE RISK DISCLOSURE Written By: Deasy Yanti Pakpahan NIM: 1432013 This research was aimed to determine the effect of reputation of public accountant office, solvency, managerial ownership…

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27 Okt 2021

KOMPETENSI AUDITOR INVESTIGATIF DALAM PERANANNYA TERHADAP TINGKAT EFEKTIVITAS AUDIT INVESTIGASI PADA BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN PROVINSI…

ABSTRACT THE COMPETENCY OF INVESTIGATIVE AUDITOR IN THE ROLE TO THE LEVEL OF EFFECTIVENESS OF AUDIT INVESTIGATION AT BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN WEST JAVA PROVINCE Written by: Ricalela Sabatini Ngeruk NIM: 1332071 This research was aimed to find the predictors of competence investigative auditors in the role to the…

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26 Okt 2021

PENGARUH KODE PERILAKU PROFESIONALISME AUDITOR EKSTERNAL TERHADAP AUDIT JUDGEMENT PADA KANTOR AKUNTAN PUBLIK KANAKA PURADIREDJA, SUHARTONO

ABSTRACT THE EFFECT OF PROFESSIONALISM BEHAVIOUR CODE OF EXTERNAL AUDITOR TOWARD AUDIT JUDGMENT IN PUBLIC ACCOUNTANT OFFICE KANAKA PURADIREDJA, SUHARTONO Written By: Halason Marbun NIM 1332051 This research was aimed to know the application code of the professionalism behavior of external auditor, to investigate the application…

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07 Okt 2021

PENGARUH KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

ABSTRACT THE EFFECT OF AUDIT COMMITTEE ON THE TIMELINESS OF FINANCIAL REPORTING Writen By: Molinda Tampubolon NIM: 1332099 The aim of this study was to testing whether audit committee viewed from expertise audit committee, the number of audit committee, and the number of meeting audit committee have significant impact of the accuracy…

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07 Okt 2021

PENGARUH MOTIVASI DAN TINGKAT PENDIDIKAN (WAJIB PAJAK ORANG PRIBADI) TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BANDUNG CICADAS

ABSTRACT AN INFLUENCE OF MOTIVATION AND EDUCATION LEVEL (INDIVIDUAL TAXPAYERS) ON COMPULSORY TAX OBLIGATION IN KPP PRATAMA BANDUNG CICADAS Written by: Farida Sinabutar NIM:1332037 The purpose of this research was to know about motivation, education level and the compliance of individual taxpayers, whether variables had a relationship…

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07 Okt 2021

PENGARUH PEMAHAMAN TAX AMNESTY DAN KESADARAN PAJAK TERHADAP KETAATAN WAJIB PAJAK USAHA KECIL DAN MENENGAH YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDUNG…

ABSTRACT THE EFFECT OF UNDERSTANDING TAX AMNESTY AND TAX AWARENESS ON TAXPAYER COMPLIANCE OF SMALL AND MEDIUM ENTERPRISE REGISTERED ON BANDUNG CIBEUNYING PRIMARY TAX SERVICE OFFICE Written by: Ardhina Wijaya NIM : 1232213 The purpose of this study was to analyze the influence of understanding Tax Amnesty and awareness of Taxpayers…

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07 Okt 2021

PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK HENDRAWINATA EDDY SIDDHARTA & TANZIL

ABSTRACT THE EFFECT OF AUDITOR PROFESSIONALISM AND INDEPENDENCY TOWARD AUDIT QUALITY AT HENDRAWINATA EDDY SIDDHARTA & TANZIL PUBLIC ACCOUNTING OFFICE Written By: Adrius Sinuhaji NIM 1332139 This research was conducted to know the level of auditor professionalism, the level of auditor professionalism, the level of auditor independency,…

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07 Okt 2021

PENGARUH PEMERIKSAAN PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI PADA KANTOR PELAYANAN PAJAK PRATAMA BOJONAGARA

ABSTRACT EFFECT OF EXAMINATION OF VALUE ADDED TAX COMPLIANCE OF VALUEADDED TAX SERVICE OFFICE TAX PRATAMA BOJONAGARA Written by: Yuvandri M.Sagala Nim :1332183 The purpose of this study was to determine the effect of Value Added Tax Audit of Value Added Tax Revenue. The method of data analyzed was used descriptive method. The variable…

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06 Okt 2021

PENGARUH INDEPENDENSI DEWAN KOMISARIS DAN KOMITE AUDIT TERHADAP PROFESSIONAL FEE PADA PERUSAHAAN INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2010-2015

ABSTRACT EFFECT OF INDEPENDENCY OF THE BOARD OF COMMISSIONERS AND AUDIT COMMITTEES TO PROFESSIONAL FEE IN BANKING INDUSTRY COMPANY THAT IS REGISTERED IN IDX YEAR 2010-2015 Written by: William Panggabean NIM: 1332148 This study aimed to determined the effect of Independence of the Board of Commissioners and the Audit Committee on…

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06 Okt 2021

PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR KOSMETIK YANG TERDAFTAR DI BEI TAHUN 2010-2015

ABSTRACT EFFECT ACCOUNT RECEIVABLE TURNOVER AND WORKING CAPITAL TURNOVER TO LIQUIDITY ON THE MANUFACTURING SECTOR COSMETICS LISTED IN BEI YEARS 2010-2015 Written by: Diva Benita Shan Butarbutar NIM: 1332155 This research was purpose to determine account receivable turnover, work capital turnover, and liquidity and to determine the…

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06 Okt 2021

PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN WAJIB PAJAK PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA BANDUNG BOJONAGARA

ABSTRACT THE INFLUENCE OF TAXATION KNOWLEDGE TOWARDS COMPLIANCE IN REPORTING ANNUAL TAX RETURN IN PRATAMA BANDUNG BOJONAGARA TAX OFFICE Written by: Victor Simbolon NIM: 1332029 This research aimed to study how the influence of taxation knowledge towards the compliance in reporting annual tax return in Pratama Bandung Bojonagara…

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05 Okt 2021

STUDI ATAS UKURAN DEWAN KOMISARIS INDEPENDEN DAN UKURAN KOMITE AUDIT INDEPENDENTERHADAP KUALITAS AUDIT PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN…

ABSTRACT STUDY UPON INDEPENDENT BOARD SIZE AND INDEPENDENT AUDIT COMMITTEE SIZE ON AUDIT QUALITY WITHIN THE BANKING COMPANIES LISTED IN IDX DURING 2013-2015 Written by: Bennedik Hutapea NIM: 1332073 The purpose of this study was to describe independent board size, independent audit committee size and audit quality on banking companies…

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01 Okt 2021

ANALISIS PELAKSANAAN PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PT. MEERKATS FLEXIPACK INDONESIA

ABSTRACT ANALYSIS OF CALCULATION, DEPOSIT AND RPORTING VALUE ADDED TAX IN. PT.MEERKATS FLEXIPACK INDONESIA Written by: Denis Nobel Yayah NIM: 1132029 The purpose of this study was to determine the calculation, remittance and reporting of Value Added Tax on PT.Meerkats Flexipack Indonesia in 2013. The study was conducted using descriptive…

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22 Sep 2021

PENGARUH UKURAN KAP DAN SPESIALIASASI PROFESI (CPA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2012-2014

ABSTRACT THE EFFECT KAP OF SIZE AND PROFESSIONAL OF SPECIALIZATION (CPA) ON THE EARNING MANAGEMENT Written by: Fabio Pablo Sibarani NIM: 1232178 The purpose of this research aimed to test whether the size of the firm and the profession Specialization has an effect on earnings management in manufacturing companies listed in Indonesia…

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20 Sep 2021

DAMPAK PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PELUNASAN TUNGGAKAN PAJAK PENGHASILAN BADAN DI KPP MADYA BANDUNG

ABSTRACT THE IMPACT OF THE TAX COLLECTION WITH A REPRIMAND LETTER AND FORCE LETTER TOWARD DISBURSEMENT OF TAX REVENUE ARREARS AT KPP MADYA BANDUNG By : Hapsari Lavenia Lasmauli NIM: 1232117 The purpose of this study was to determine how the tax collection with A Reprimand Letter and Force Letter, to know the disbursement of Tax…

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06 Sep 2021

PENGARUH TEKANAN ANGGARAN WAKTU DAN KOMPLEKSITAS TUGAS TERHADAP PERTIMBANGAN AUDIT SAMPLING PADA KANTOR AKUNTAN PUBLIK (KAP) GANI SIGIRO & HANDAYANI

ABSTRACT THE EFFECT OF TIME BUDGET PRESSURE AND TASK COMPLEXITY ON AUDIT SAMPLING CONSIDERATIONS AT GANI SIGIRO & HANDAYANI PUBLIC ACCOUNTANT FIRM Written by: Matthew Frederick Hasiholan Sihombing NIM: 1432218 This research was conducted to determine the level of time budget pressure by knowing and analyzing four (4) indicators,…

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01 Sep 2021

PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, PROPORSI KOMITE AUDIT INDEPENDEN, LEVERAGE DAN PROFITABILITAS TERHADAP PENGUNGKAPAN MODAL INTELEKTUAL

ABSTRACT EFFECT OF INDEPENDENT BOARD OF COMMISSIONERS PROPORTION, PROPORTION OF INDEPENDENT AUDIT COMMITTEE, LEVERAGE AND PROFITABILITY OF INTELLECTUAL CAPITAL DISCLOSURES Helen Christabel Burhan NIM: 1632042 This study aims to determine whether the proportion of independent board, the proportion of independent audit committees,…

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31 Agu 2021

PENGARUH INDEPENDENSI AUDITOR DAN DUE PROFESSIONAL CARE TERHADAP KUALITAS AUDIT (Studi Kasus Pada Beberapa Kantor Akuntan Publik di Jakarta Selatan)

ABSTRACT EFFECT OF AUDITOR INDEPENDENCE AND DUE PROFESSIONAL CARE ON AUDIT QUALITY (CASE STUDY ON KANTOR AKUNTAN PUBLIK GIDEON LOCATED IN SOUTH JAKARTA) Arranged by: Cheryl Erllyn Rachel Sitohang NIM: 1632035 This study aimed to describe auditor independence, due professional care and audit quality at KAP Gideon Adi & Partner, KAP…

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27 Agu 2021

PENGARUH KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT THE EFFECT OF AUDIT COMMITTEES ON EARNINGS MANAGEMENT IN AUTOMOTIVE SUBSECTOR MANUFACTURING COMPANIES AND COMPONENTS IN INDONESIAN STOCK EXCHANGE Written by: Yoelia Irene Igglasia NIM: 1632096 This study aimed to examine the magnitude of the influence of the audit committee as measured by the frequency of the audit committee…

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26 Agu 2021

PENGARUH KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN POLITICAL COST TERHADAP KONSERVATISME AKUNTANSI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE…

ABSTRACT THE EFFECT OF MANAGERIAL OWNERSHIP, DEBT COVENANT AND POLITICAL COST ON ACCOUNTING CONSERVATISM: LISTED BANKS IN INDONESIA STOCK EXCHANGE PERIOD 2015-2017 Arranged by: Paulus Agustian NIM: 1532171 This research was conducted in order to determine whether there is influence of managerial ownership, debt covenants, and political…

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25 Agu 2021

ANALISIS PENGAMBILAN KEPUTUSAN INVESTASI SAHAM SEKTOR PERBANKAN INDEX KOMPAS100 DENGAN MENGGUNAKAN METODE CAPITAL ASSET PRICING MODEL (CAPM)

ABSTRACT ANALYSIS OF STOCK INVESTMENT DECISION MAKING IN BANKING SECTOR INDEX KOMPAS100 BY USING CAPITAL ASSET PRICING MODEL (CAPM) Written by: Stanley NIM: 1231007 This study aimed to analyze stock investment decision making in banking sector in Kompas100 index. This study was conducted using descriptive analysis and quantitative…

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11 Agu 2021

PENGARUH RETURN ON ASSET (ROA) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PERUSAHAAN INFRASTRUKTUR DAN PENUNJANGNYA PADA INDEKS SMINFRA18 YANG TERDAFTAR DI BURSA…

ABSTRACT THE INFLUENCE OF RETURN ON ASSET (ROA) ON TAX AVOIDANCE OF INFRASTRUCTURE AND SUPPORTING COMPANIES AT INDEX OF SMINFRA18 LISTED ON INDONESIA STOCK EXCHANGE Written by: Mauren Yunis Simanjuntak NIM 1432106 The aim of this research was to determine the influence of return on assets (ROA) on tax avoidance. The population of…

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09 Agu 2021

PENGARUH FREKUENSI RAPAT DEWAN KOMISARIS, PROFITABILITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT PADA PERUSAHAAN LQ 45

ABSTRACT THE EFFECT OF BOARD OF COMMISSIONERS MEETING FREQUENCY, PROFITABILITY, AND LEVERAGE OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY LQ 45 Written by: Myrtle Vrina Claudia NIM : 1432145 This research aimed to determine the effect the board of commissioners meeting frequency, profitability, leverage toward sustainability report…

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09 Agu 2021

ANALISIS PENERAPAN PP NO 46 TAHUN 2013 TENTANG PAJAK PENGHASILAN USAHA MIKRO KECIL MENENGAH (UMKM) DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK

ABSTRACT An ANALYSIS on the APPLICATION of REGULATION NO 46 YEAR 2013 of INCOME TAX FOR SMALL MEDIUM ENTERPRISES AND ITS IMPACT ON TAX REVENUE Compiled By: Beryanto Marsclin Albert Rudolf NIM: 1432018 This research aimed to know the role of the application of Regulation No. 46 Year 2013 against the tax revenue on Tax Services Office…

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24 Jun 2021

PENGARUH LEVERAGE DAN KURS VALUTA ASING TERHADAP FINANCIAL DISTRESS PADA SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2012-2016

ABSTRACT THE INFLUENCE OF LEVERAGE AND FOREIGN EXCHANGE RATE TOWARD FINANCIAL DISTRESS IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED IN IDX FOR THE YEAR 2012 – 2016 Written by: Ribka Fitri Januarida Br Saragih NIM: 1432103 This study aimed to examine the influence of leverage and foreign exchange rate toward financial distress in…

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24 Jun 2021

PENGARUH PENGENDALIAN INTERNAL PERSEDIAAN TERHADAP PENCEGAHAN KECURANGAN HILANGNYA PERSEDIAAN BARANG DAGANG PADA ALFAMART PARONGPONG, BANDUNG

ABSTRACT THE EFFECT OF INTERNAL CONTROL FOR INVENTORY ON PREVENTING FRAUD FROM LOSING MERCHANDISE INVENTORY AT ALFAMART PARONGPONG, BANDUNG Written by Puja Novica Simbolon NIM: 1532140 This study aims to examine the effect of internal control for inventory on preventing fraud from losing merchandise inventory at Alfamart Parongpong,…

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24 Jun 2021

ANALISIS ANGGARAN BIAYA PRODUKSI PERUSAHAAN DENGAN METODE STATIC BUDGET SEBAGAI ALAT PENGENDALIAN BIAYA PRODUKSI PADA PT. VISION EASE ASIA

ABSTRACT AN ANALYSIS OF COMPANY PRODUCTION COST BUDGETING WITH STATIC BUDGET METHOD AS A TOOL TO CONTROL PRODUCTION COST OF PT. VISION EASE ASIA Written by: Ebenezer Simbolon NIM : 1432043 This study was aimed to determine whether the production cost budget with the static budget method can help the company to control the production…

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17 Mei 2021

PENGARUH BESARNYA PROFESSIONAL FEE DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT PADA PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019

ABSTRACT EFFECT OF THE AMOUNT OF PROFESSIONAL FEE AND AUDITOR REPUTATION TOWARDS AUDIT QUALITY AGRICULTURE COMPANY REGISTERED ON STOCK OF EXCHANGE INDONESIA YEAR 2016-2019 Written by: Lambok Simbolon NIM: 1732038 This study aim to determine the effect of the independent variabel on the dependent variabel. The variables studied is…

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25 Mar 2021

PENGARUH BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR MAKANAN DAN MINUMAN PADA BURSA EFEK INDONESIA (BEI) PERIODE 2017-2019

ABSTRACT THE EFFECT OF OPERATING COST ON NET INCOME IN MANUFACURING COMPANIES IN FOOD AND BEVERAGE SUB-SECTOR THAT LISTED ON INDONESIA STOCK EXCHANGE PERIOD 2017-2019 Written by: Devant Revaldo NIM: 1732012 This study aimed to determine the effect of operarting cost on net income in manufacturing comapnies in food and beverage sub…

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22 Mar 2021

PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH (Studi Kasus Pada Perusahaan Manufaktur Sub-Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Tahun…

ABSTRACT THE EFFECT OF PRODUCTION COST ON NET INCOME (Case Studi On Manufacture Companies Sub-Sector Otomotive and Component That Listed On Indonesia Stock Exchange 2016-2019) Written by: William Eben Haezer Silalahi NIM: 1732048 This study aimed to determine the effect of production costs on net income in automotive sub-sector…

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22 Mar 2021

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS (STUDI KASUS PADA PERUSAHAAN KEUANGAN SUB SEKTOR BANK YANG TERDAFTAR DI BEI TAHUN 2017-2019)

ABSTRACT THE EFFECT OF CAPITAL STRUCTURE ON PROFITABILITY (CASE STUDY ON FINANCIAL COMPANIES IN BANK SUB SECTOR THAT LISTED ON INDONESIA STOCK EXCHANGE 2017-2019) Written by: Edbert Kay Manggohi NIM: 1732101 Profitability was an indicator in determining the good or bad performance of a company. Return on Equity (ROE) was one of…

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03 Mar 2021

PENGARUH PEMAHAMAN SISTEM SELF ASSESMENT PEDAGANG VALUTA ASING TERHADAP KEPATUHAN PEMBAYARAN PAJAK PENGHASILAN PEDAGANG VALUTA ASING PADA PIALANG FULLERTON MARKETS

ABSTRACT The Effect Of Understanding Self Assesment System Of Foreign Exchange Traders On Payment Compliance Income Tax Foreign Exchange Traders On Fullerton Markets Brokers Written by: Ovaris Putra Guna Panjaitan NIM: 1632129 This research was conducted to determine the effect of understanding the selfassessment system of foreign…

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