ACCOUNTABILITY

Good Corporate Governance and Financial Performance of Pharmaceutical Companies in Indonesia

Karnila Ramadhani Tuharea — 2024-03-29

Good Corporate Governance is a fundamental factor in producing reliable financial performance, so it will influence investors' judgment in determining their investments. This research aims to examine the influence of Good Corporate Governance as proxied by the Board of Directors, Board of Commissioners, and Audit Committee on the company's Financial Performance (Return On Assets). This research is archival research using annual report data from pharmaceutical companies listed on the Indonesia Stock Exchange. The data processed is data from the Board of Directors, Board of Commissioners, Audit Committee, and Financial Performance (Return On Assets). The population used in this research was 12 pharmaceutical companies during the 2018-2022 period with samples obtained from 8 companies using purposive sampling techniques. This research uses multiple regression analysis as a data analysis method with tools Eviews Software 12. The results of this research conclude that the Board of Commissioners, Board of Directors, and Audit Committee influence financial performance, while the Independent Board of Commissioners does not influence financial performance.

Analysis Of Village Fund Management In West Kosio Village, Bolaang Mongondow District

Destrina Maria — 2024-05-11

Village Funds are funds sourced from the State Revenue and Expenditure Budget which are intended for villages to finance government administration, implementation of development, community development and the community. The aim of this research is to analyze and find out how the village fund management process is in West Kosio Village, Dumoga Tengah District, Bolaang Mongondow Regency in terms of elements of village fund management based on Ministry of Home Affairs Regulation Number 20 of 2018. The type of research method used is qualitative research with a descriptive approach. The results of this research show that the planning, implementation, reporting and accountability stages have basically been implemented in accordance with Permendagri No. 20 of 2018, however there are only a few things that need to be considered at the further planning stage. At the reporting stage there was a delay in synchronizing the accountability report and the APBDes realization report and the accountability stage where the APBDES realization report could not be included on the West Kosio Village website.

Keywords:Analysis, Village Fund management

THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL INCLUSION ON PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN WEST TOMOHON DISTRICT

Miryam P Lonto — 2024-06-03

This study aims to analyze the effect of financial literacy, and financial inclusion on the performance of small and medium on the performance of micro, small and medium enterprises in West Tomohon District. The method used in this research is a quantitative approach with regression analysis, using SPSS 20 software. The sample consisted of 98 respondents selected through a non-probability sampling technique. Based on the results of the t test, financial literacy has a value of significance of 0.039 (smaller than 0.05) and a t value of 2.090 (greater than t table 1.985). The result indicates that financial literacy has a significant influence on the performance of micro, small and medium enterprises. In addition, the t-test for financial inclusion resulted in a significance value of significance of 0.001 (smaller than 0.05) and a t-value of 5.530 (greater than t table 1.985), which indicates that financial inclusion also has a significant effect on the performance of micro, small and medium enterprises. Furthermore, this study found that financial literacy and financial inclusion simultaneously have a significant effect on the performance of micro small and medium enterprise, with a significance value of 0.001 (smaller than 0.05) and an Fcount value of 18.801 (greater than Ftable 3.05).

The The Influence Of Tax Socialization, The Application Of E-Filing And Tax Sanctions On Individual Taxpayer Compliance

Cecilia L Kewo — 2024-06-03

The study aims to examine the effect of tax socialization, the application of e-filing and tax sanctions on the compliance of individual taxpayers at KP2KP Tondano. Quantitative method was used in this research. The number of samples used was 100 respondents from accidental sampling techniques and data collection was carried out through distributing questionnaires. Data analysis was carried out by multiple linear regression analysis through the help of the SPSS version 26 application. The results prove that the tax socialization, the application of e-filing and tax penalties have a significant effect on individual taxpayer compliance. Partially, tax socialization has a significant and positive effect on individual taxpayer compliance, the application of e-filing has a significant and positive effect on individual taxpayer compliance, while tax sanctions have an insignificant effect on individual taxpayer compliance.

Keywords: Taxation, E-Filing, Sanctions, Taxpayer, Compliance

The Effect of Tax Incentives and Cash Flow on Accounting Conservatism (Case Study of a Food and Beverage Sub-Sector Manufacturing Company Listed on the Indonesia Stock Exchange in 2020-2022)

Olifia Tala — 2024-06-10

Every company is required to be careful in preparing financial reports to avoid fraud. However, there are still many companies that are not careful in preparing their financial reports, so many cases of financial report manipulation occur. The study aims to examine the effect of tax incentives and cash flow on accounting conservatism in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The method used in this study is quantitative method. The population in this research is food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for 2020-2022. The purposive sampling method is a method used to determine the number of samples to be studied based on certain criteria, so that there are 20 companies that meet the criteria as needed by the author. Panel data regression analysis is used as a data analysis technique with EViews 12 software as a research tool. The research results show that (1) tax incentives have a negative and significant effect on accounting conservatism and (2) cash flow has a positive and significant effect on accounting conservatism.

Keywords: Tax, Incentives, Cash Flow, Accounting, Conservatism

The Effect of Government Accounting Systems and Human Resource Competencies on the Quality of Financial Reports in Minahasa District

Florence Moroki — 2024-06-24

This study aims to determine how the Effect of Government Accounting System on the Quality of Financial Statements in Minahasa Regency; and How the Effect of Human Resource Competence on the Quality of Financial Statements in Minahasa Regency. The data collection technique is a questionnaire, and this research is quantitative research. The research results are as follows. First, Identify the effect of the Government Accounting System on the quality of financial reports in Minahasa Regency. Second, Identify the effect of Human Resource Competence on the quality of financial reports in Minahasa Regency.This research uses quantitative research using the survey method. Data were collected using questionnaires distributed to sub-district offices in Minahasa Regency using purposive sampling techniques. Data collection techniques used observation, interviews and documentation techniques and the data analysis technique used was the SPSS 29 data processing software application program.The conclusion of this study is that the Government Accounting System has a positive effect on the Quality of Financial Statements.

Keywords : Government, Accounting, System, Financial, Reports.