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All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
A. Syukur, Dudung
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The Effect Of Tax Avoidance And Corporate Governance On Company Value (Empire Study On Manufacturing Companies In The Consumer Goods Industry Sector Listed On The Indonesia Stock Exchange (Idx) 2015-2018 Period) Mayangsari, Anisa; Cahyana, Agus; Mulyana Dali, Rahmat; A. Syukur, Dudung
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 1 (2022): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i1.7209

Abstract

This research is based on the  fact  that an investor who wants to invest in their shares sees the  value of the company. This   study aims   to examine: 1)  The effect   of tax   avoidance   on firm   value, 2)   The effect    ofl    corporate   governance   on                                                     firm     value. This type oflresearch is quantitative research. The population of this research is manufacturing companies in the consumer goods industry  which  are listed  on  the  Indonesia   Stock  Exchange   (BEI)   for   the   2015-2018   period.   The   sampling   technique in this study was purposive sampling. The data of this study used financial report data and annual reports obtained by 34 companies with a research period of 4 years and 37 outlier data so that the total sample size was 99 research data. The type of data used is secondary data obtained from www.idx.co.id and www.sahamok.com. The analytical test used is multiple linear regression analysis with the statistical analysis   test   method   using   the   SPSS   version   26   software   program.   The  results showed that: 1) Tax avoidance has a positive effect on firm value. 2) Corporate governance with indicators: The Board of Directors has a negative effect on firm value, the proportion of the Independent Commissioner has no negative effect on company value and the Audit Committee has a positive effect on firm value.
Analysis Of Financial Performance Budget Realization Bogor Regional Revenue And Expenditures (APBD). Period 2016-2021 Novita Sari, Diana; Sundarta, M. Imam; A. Syukur, Dudung; Faizal, Harun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 1 No 2 (2022): DESEMBER
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v1i2.8762

Abstract

This study aims to determine the financial performance of the realization of the Regional Revenue and Expenditure Budget managed by the regional government of Bogor City for the 2016-2021 period. The method used in this research is descriptive qualitative. Thus, an analysis of financial performance is carried out using measuring instruments in the form of regional financial ratios such as efficiency ratios, effectiveness ratios, independence ratios, harmony ratios, and growth ratios. The results of this study indicate that the average efficiency ratio is still below 100% which is categorized as less efficient, the effectiveness ratio is said to be very effective in realizing regional original income with an average of above 100%, and the ratio of regional financial independence is moderate with a participatory pattern, the compatibility ratio is not yet said to be optimal because the Bogor City government still prioritizes most of its funds for operating expenditures compared to capital expenditures which are quite low, the ratio of growth of regional original income is positive compared to regional revenues and capital expenditures are still relatively low compared to operating expenditures which are quite high.
Co-Authors Agus Cahyana Faizal, Harun M. Imam Sundarta MAYANGSARI, ANISA Novita Sari, Diana Rahmat Mulyana Dali