Journal of Economics, Finance, and Social Science Review (JEFSOR)

Pengaruh Income Smoothing terhadap Kinerja Perusahaan serta Target Omzet Penjualan dalam Intervening: Studi Kasus Distributor PT Jico Agung Wilayah Jawa Barat

Rizky Ray Marc — 2023-09-30

Penelitian ini bertujuan untuk mengevaluasi dampak income smoothing terhadap kinerja perusahaan, dengan target omset penjualan sebagai variabel yang memediasi hubungan tersebut, pada distributor-distributor PT Jico Agung (Miwon) Wilayah Jawa Barat selama periode 2015-2016. Sampel penelitian dipilih dengan menggunakan metode purposive sampling, yang menghasilkan 11 perusahaan sebagai sampel yang memenuhi kriteria. Analisis data dilakukan menggunakan teknik analisis jalur (path analysis). Hasil analisis menunjukkan bahwa praktik income smoothing memiliki pengaruh yang signifikan terhadap kinerja perusahaan. Namun, income smoothing tidak memiliki pengaruh langsung terhadap target omset penjualan. Sebaliknya, target omset penjualan memiliki dampak yang signifikan terhadap kinerja perusahaan. Selain itu, income smoothing juga memiliki pengaruh terhadap kinerja perusahaan melalui pengaruhnya terhadap target omset penjualan, yang mengindikasikan adanya efek tidak langsung dari income smoothing terhadap kinerja perusahaan melalui variabel intervening target omset penjualan.

Pengaruh Pelayanan Fiskus dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada Kantor Pelayanan Pajak Pratama Cimahi

Suryani Nir Apriyanti — 2023-09-30

The aim of this research is to investigate the impact of Fiscus Services on Taxpayer Compliance as well as the impact of Tax Sanctions on Taxpayer Compliance. The method applied in this research is a descriptive verification method, with random sampling. The data used in this research is primary data, obtained through filling out questionnaires by 96 Corporate Taxpayers registered at KPP Pratama Cimahi. Data analysis was carried out using Multiple Regression Analysis with the help of IBM SPSS 20 for Windows software. The research results show that Fiscus Services have a positive influence on Taxpayer Compliance, and Tax Sanctions also have a positive influence on Taxpayer Compliance.

Pengaruh terhadap Sistem Pengendalian Intern serta Good Government Governance terhadap Kinerja Dinas Pemerintah Kota Bandung

Tami Nisita Rahmani — 2023-09-30

This research aims to investigate the impact of implementing an internal control system and good government governance on the performance of the Bandung City Regional Government Service. Data for this research was obtained through distributing questionnaires to 17 agencies operating in the city of Bandung. The Department's performance assessment is based on the "value for money" indicator. The method used in this research is the associative method. Hypothesis testing in this study used multiple linear regression analysis with the support of SPSS version 22 software for Windows. The research results show that individually, the internal control system has a significant influence on the performance of the Bandung City Department. On the other hand, good government governance does not have a partially significant influence on the performance of the Bandung City Department.

Pengaruh Penatausahaan Aset Tetap terhadap Kualitas Laporan serta Dampaknya terhadap Kewajaran Informasi Keuangan

Willy Yanti Ningsih — 2023-09-30

The aim of this research is to examine the impact of fixed asset management on the quality of financial reporting and its impact on the accuracy of financial information. This study involves three variables, namely Fixed Asset Management (X), Quality of Financial Reports (Z), and Fairness of Financial Information (Y). The data used in this research was collected through questionnaires distributed to the asset management department and auditors from the Supreme Audit Agency who are tasked with conducting audits at the Regency Government and City Government in Region IV West Java Province. In addition, hypothesis analysis was carried out using the linear regression analysis method. The results of linear regression analysis show that fixed asset management has a positive impact of 51.9% on the quality of financial reports, while the quality of financial reports has a positive impact of 64.5% on the accuracy of financial information.

Pengaruh Pengetahuan Anggaran terhadap Peran Anggota DPRD Kota Bandung dalam Pengawasan Anggaran

Muhammad Rifky Putra — 2023-09-30

This research aims to find out how the budget knowledge of the Bandung City DPRD is described and the role of Bandung City DPRD members in budget supervision and to obtain empirical evidence regarding the influence of budget knowledge on the DPRD's role in budget supervision. For this purpose, this research uses primary data. Data was taken by giving questionnaires to 23 (twenty-three) members of the Bandung City DPRD. Budget knowledge is used as an independent variable and budget monitoring as a dependent variable. The test used is a simple regression test. The test results of the coefficient of determination showed that budget knowledge had an influence of 44.8% on budget supervision, while the remaining 55.2% was the influence of other factors not studied. The results of analysis using linear regression show that the better the budget knowledge, the greater the budget supervision carried out by council members. The correlation coefficient value of the relationship between budget knowledge and budget supervision is in the strong category.