This study aimed to get empirical evidence about the effect of firm size, leverage, profitability, fixed asset intensity, and the intensity of supplies on the effective tax rate. Independent variables used in this study is the size of the company, leverage, profitability, fixed asset intensity, and the intensity of the inventory with the dependent variable is the effective tax rate. The popula…
This study aimed to analyze the effectiveness of SIMAK-BMN on Quality of Financial Statement in terms of Training, Peer Advice Ties and Satisfaction of Users. Data collection is carried out using questionnaires. The respondent in this study are 35 users of SIMAK-BMN in BPPT. This study uses the likert scale using SPSS. Data processing in this study, using multiple regression analysis. The re…
The accounting treatment for lessees experienced a significant change from what was originally PSAK 30 (revised in 2014), then changed to PSAK 73 concerning Leases that took effect on January 1, 2020. This research aims to analyze the impact between the adoption of PSAK 30 (revised 2014) and PSAK 73 concerning Leases in terms of the classification of financial leases from the perspective of the…
This study aims to improve the application of management control systems in the field of production. Measuring the level of efficiency and effectiveness of the production department. Measuring the level of efficiency through the costs used as a benchmark for production activities and measuring the ability of the company to manage the tasks where the company produce results that can be achieved …
This research is to analyze the factors that influence audit report lag. The independent variables used in this study are as follows: (1) Solvability, (2) Company Size, (3) Holding Company, (4) Company Profit and Loss. Whereas the dependent variable used is the audit lag report. The sample used in this study were 12 basic industrial and chemical manufacturing companies that reported the annual…
The purpose of this study is to describe and analyze and find out the interests of undergraduate accounting students at the Merdeka University of Malang and Malang Kanjuruhan University in the interest of becoming a Public Accountant. The population of this research is students who are taking Auditing courses, amounting to 100 students / respondents. The results of this study indicate that the…
Environmental Accounting is the term inclusion of environmental costs into the accounting practice of a company or government agency. Manufacturing company is a company engaged in the management of raw materials into finished materials.. Waste from trading business is all waste generated by dangerous and non-hazardous trading businesses. This study aims to determine how the application of envi…
Financial Accounting Standard of Micro, Small, and Medium Entities is one of the financial accounting standards composed to fulfill the needs of financial reporting of Micro, Small and Medium Entities.SAK EMKM is expected to assist micro, small and medium enterprises (UMKM) in Indonesia in preparing their financial statements precisely.However, the fact that was the financial recotding done by …
This research was conducted to determine the effect of company size, leverage, company growth, and public accounting firm reputation on going concern audit opinion. This study uses data taken from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The population in this study are all insurance companies listed on the Indonesia Stock Exchange (IDX) for the 2014-201…
The study aims to test on the effect of Accounting Information System Quality and User Expertise of Accounting Information Systems on Individual Performance, and to explain the results of descriptive statistical tests. The method used in this research was to use data analysis techniques for causality research design by multiple linear regression analysis methods. The population in this study wa…