Widya Akuntansi dan Keuangan

Fifo Vs Average : Komparasi Perhitungan Harga Pokok Penjualan (Studi Kasus di Kantor Penjualan PT. Sinar Sosro)

2024-10-10T09:14:39+00:00

Denpasar Sales Office PT. Sinar Sosro is a customer sales location for companies that specialize in soft drinks, particularly tea-based drinks. For businesses to produce accurate Cost of Goods Sold calculations, the selection of product inventory valuation methods in calculating Cost of Goods Sold is critical. The purpose of this study is to compare the calculation of Cost of Goods Sold using the Average inventory valuation method to that of FIFO. In this study, the descriptive quantitative method was used. The results showed that the FIFO method produced a lower value than the Average method when calculating Cost of Goods Sold. According to existing theory, Cost of Goods Sold using the FIFO method is more realistic because inventory is recorded based on the products that enter first and in accordance with the product's price. Profit and loss will be affected by the difference in the calculation of cost of goods sold. As a result, if a company wants to maximize profits, it should use the FIFO inventory valuation method to calculate Cost of Goods Sold.

DAMPAK UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS, UMUR PERUSAHAAN, DAN UKURAN KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN CONSUMER GOODS

2024-10-10T09:14:39+00:00

The annual report must be submitted on time and audited by a public accountant to ensure the correctness of the company's annual report according to the company's actual performance. A late annual report will have an impact on delays in the company's annual announcement. The longer the time required, the longer the audit delay. The research aims to examine the influence of firm size, profitability, solvency, company age, and KAP size on audit delay in consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022. The population of this research is consumer goods companies listed on the Indonesia Stock Exchange in 2020–2022, namely 82 companies. The sample in this research was determined based on the purposive sampling method, and a sample of 52 companies was obtained with a research period of 3 years, so the total observations were 156. The analysis technique used in this research is the multiple linear regression analysis technique. The research results show that profitability and KAP size have a negative effect on audit delay, while firm size, solvency, and company age have no effect on audit delay.

Pengaruh Independensi dan Kompetensi Auditor Internal Pada Kualitas Audit di LPD Kota Denpasar

2024-10-10T09:14:39+00:00

This research aims to obtain empirical evidence regarding the influence of the independence and competence of internal auditors on audit quality in LPD Denpasar City. The sample selection technique in this research is non-probability sampling with a saturated sampling type. The total population and sample for this study were 35 LPDs with 105 respondents, but there was one incomplete questionnaire so the respondents used were 104 respondents. This research uses multiple linear regression analysis techniques with the help of the SPSS (Statistical Package for the Social Sciences) program. The results of this research indicate that the independence and competence of internal auditors have a positive effect on audit quality in LPD Denpasar City. The theoretical implication of this research is that it has confirmed that the theory of planned behavior (TPB) and attribution theory can empirically prove that independence and competence have a positive influence on audit quality in LPD Denpasar City. The practical implication of this research is to provide material for consideration and motivation to internal auditors, especially the Supervisory Body (Panureksa), in carrying out their audit duties more seriously, with honesty, independence and competence.

PENGARUH GOOD CORPORATE GOVERNANCE DAN TEKNOLOGI PADA KINERJA SISTEM INFORMASI AKUNTANSI LPD KOTA DENPASAR

2024-10-10T09:14:40+00:00

The aim of this research is to evaluate and collect empirical data regarding the impact of good corporate governance on the relationship between technological sophistication, user capabilities, training and education on the performance of accounting information systems at Lembaga Perkreditan Desa (LPD) in Denpasar City. LPD is a unique financial institution that exists only in Bali, Indonesia. The population is LPD in Denpasar City, and purposive sampling technique was used to select 34 LPDs as samples. Documents and questionnaires were used to collect data, which was then analyzed using the partial Least Square (PLS) method using SmartPLS 3.0 software. The results showed that technological sophistication, user capabilities, also training and education have a positive and significant effect on the performance of accounting information systems in LPDs in the city of Denpasar. Furthermore, there is evidence that good corporate governance strengthens the relationship between technological sophistication, user capabilities, and training and education with the performance of accounting information systems. These results underline the importance of implementing good corporate governance to improve efficiency and competitiveness through better accounting information systems.

PENGARUH SISTEM PERPAJAKAN, MACHIAVELLIAN DAN KUALITAS PELAYANAN TERHADAP PENGGELAPAN PAJAK (TAX EVASION) PAJAK HOTEL DAN RESTORAN DI KABUPATEN GIANYAR

2024-10-10T09:14:40+00:00

The purpose of this research is to identify the factors that contribute to hotel and restaurant tax evasion in Gianyar Regency, specifically the tax system, Machiavellian strategies, and the quality of service provided. Participants included as many as 66 PHR WPDs who had their information on file with the Gianyar Regency Regional Financial and Asset Management Agency. Saturated sampling was used to select a sample size of 66 participants, and multiple linear regression analysis was used to evaluate them. This study's findings suggest that the tax system significantly and adversely affects tax avoidance. The use of Machiavellian techniques has a notable and beneficial impact on tax avoidance. Tax evasion is significantly and negatively impacted by service quality issues.

PENGARUH KARAKTERISTIK PERUSAHAAN DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT

2024-10-10T09:14:40+00:00

The purpose of this study was to examine and analyze the effect of profitability, leverage, firm size, and tax aggressiveness on sustainability report. The type of data used in this study is secondary data in study manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 65. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 24.0. The result of this study indicate that leverage has a positive effect on sustainability report, firm size has a positive effect on sustainability report, tax aggressiveness has a positive effect on sustainability report, while profitability have no effect on sustainability report.