Browsing by Author "Subing, Hesty Juni Tambuati"

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    ASSET GROWTH, SALES GROWTH, PROFITABILITY, AND FIRM VALUE: Evidence from Indonesia
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Subing, Hesty Juni Tambuati; Gusni; Mulyati, Yati
    The impact of the global economic crisis has resulted in weakening economic growth in Indonesia. The economic crisis in 2014 was marked by the value of the rupiah which continued to weaken against the US dollar, continued weakening economic growth and declining purchasing power. So that it affects the performance of various industrial sectors in Indonesia, including the textile industry sector. This study aims to determine the effect of asset growth, sales growth and the probability of returning assets to the intrinsic value of the company. The population in this study is the textile industry sector listed on the Indonesia Stock Exchange in the period 2013-2017. The research sample used was 7 sample companies using the purposive sampling method. The results of this study indicate that only the Return on Asset (ROA) variable has a positive effect on firm value (FV).
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    THE EFFECT OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION ON INFORMATION QUALITY AND ITS IMPLICATION ON MANAGER’S DECISION-MAKING ON STATE-OWNED ENTERPRISES (SOES)- STRATEGIC INDUSTRIES IN WEST JAVA PROVINCE
    (International Conference on Islamic Economics Management Accounting Business and Social Sciences (ICIEMABS)I, Fakultas Ekonomi dan Bisnis Universitas Padjajaran, STIE Ibnu Sina, APTISI, 2016-08-10) Subing, Hesty Juni Tambuati; Andari, Diah; Fadjar, Achmad
    Nowadays, decision-making pattern throughout State-Owned Enterprises (SOEs) is still less strategic, this has led to declining performance of SOEs, particularly in strategic industries. This declining performance causes a lot of SOEs-strategic industries in Indonesia are weak in achieving profit. The objective of this study was to measure whether the accounting information system affects the quality of information and its implications for decisionmaking of manager on SOEs-Strategic Industries in West Java province. This study was also trying to prove if the quality of information produced by the accounting information system has met the criteria or not, so it can be used as basis in the manager’s decision-making. In this study, the data used was primary data, so the author collected data by distributing questionnaires to SOEs-strategic industries in West Java province which is still in operation in 2016. Sampling technique used in this study was purposive sampling. Five samples of SOEs-strategic industries were obtained and the respondents were started from bottom line manager (supervisor) to middle line manager. The results showed that the variables of Accounting Information Systems (X) significantly affects the information quality (Z) as well as a significant impact on Decision Making (Y). The total effect of Accounting Information Systems (X) on the Information Quality (Z) and its implications for Decision Making (Y) is 20.5% and the remaining 79.5% is the influence of other factors that were not examined in this study.
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    THE EFFECT OF ROA AND COMPANY SIZE ON TAX AVOIDANCE (In Mining Companies Listed on the Indonesia Stock Exchange 2016-2018)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Andari, Diah; Mariana, Citra; Mulyati, Yati; Subing, Hesty Juni Tambuati; Fathonah, Andina Nur
    The investigation to choose if Profitability and Company Size have any effect towards Duty Evasion in Mining Companies recorded in Indonesia Stock Exchange 2016-2018. Variables that impact the decrease in charge shirking of gainfulness and Company Size. The strategy utilized in this examination is illustrative. The populace in this examination is mining organizations recorded in Indonesia Stock Exchange 2016-2018 period added up to 47 organizations. While the inspecting procedure utilized in this examination is non likelihood testing with purposive inspecting technique, all together that the entire sample of 10 organizations. While the examination of the information utilized in this exploration is various relapse investigation at a centrality level of fifty. The program acclimated examine the information utilizing eview 10. The outcome that incompletely and at the same time demonstrated that the benefit and Company Size impact to burden evasion. The consequence of the examination likewise shows that the effect on charge evasion by 59.27%, while the staying 40.73% is clarified by different factors outside the exploration model.
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    AN EMPIRICAL ANALISIS OF FIRM VALUE: A Case Study of Indonesian Real Estate Company
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Subing, Hesty Juni Tambuati; Gusni; Fathonah, Andina Nur; Mariana, Citra
    The firm value is still a current issue that is often discussed by various groups in the world of the economy both corporate owners, investors, governments, economic observers and researchers in various studies and financial literacy of the company. The question is how do companies increase the firm value of their companies? And what factors determine the firm value in the field of property and real estate in Indonesia. This study was conducted to analyze whether Capital Expenditure, Leverage, Agency Cost and Profitability have an influence on Firm Value on the Indonesia Stock Exchange in the property and real estate business in 2013-2018. All variables proposed in this study were formed based on literature studies. a total of 65 companies as a population and a sample of 39 companies. Panel data regression method is chosen by the researcher in this research. Panel data regression analysis results show that only the capital expenditure variable does not have an impact on firm value, while other independent variables have an impact on firm value. Based on testing that has been done, expected to be a source of information for investors before investing. For companies, the results of this study become a reference for improving financial performance to increase firm value.
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    FACTORS AFFECTING THE AUDITOR SWITCHING ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE
    (Journal of Advanced Research in Dynamical & Control Systems, Vol. 11, 03-Special Issue, 2019) Susiani, Rini; Islahuzzaman; Subing, Hesty Juni Tambuati; Mariana, Citra
    Auditors Switching in Indonesia are ideally carried out in a mandatory manner, in accordance with the Minister of Finance Regulation No.17 / PMK.01 / 2008, but in fact, the auditor switching phenomenon shows companies that conduct voluntary auditor switching. The results of previous studies on auditor switching show contradictory results (research gap), therefore it is necessary to do research again to verify the theory of the factors that influence auditor switching. The purpose of this study is to determine the factors that influence auditor switching in Indonesia. The population of this study is manufacturing companies listed on the Stock Exchange during the period 2010-2017. The sample selection technique uses sampling purposes with the unit of analysis is the company's financial statements, and obtained a sample of 217 financial statements from 31 companies. The research method used is descriptive analysis method and hypothesis testing using the Logistic Regression model with the help of the SPSS for Windows version 21 software program. The results of this study indicate that audit opinion and management change have a positive effect on auditor switching, while the auditor's reputation has no effect on auditor switching.
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    GOOD CORPORATE GOVERNANCE AND PROFITABILITY (A Case Studies on Insurance Companies in Indonesia)
    (Solid State Technology Volume: 63 Issue: 5, 2020) Trisilviani, Nadhia; Puspitasari, Intan; Lefana, Setia; Mutia, Tina; Subing, Hesty Juni Tambuati
    The number of companies that have collapsed due to poor corporate governance has resulted in fraud, such as corruption, collusion, and nepotism. This resulted in a crisis of investor confidence. Therefore, Good Corporate Governance (GCG) is needed.but in reality Currently, the implementation of GCG in Indonesia is still not optimal, one of which is in insurance companies. The inadequate implementation of GCG results in the company having a greater level of risk due to weak internal controls so that the company's performance is not optimal, such as the failure to pay claims and weak risk governance. This study aims to test and analyze the effect of good corporate governance on profitability in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2015-2019. Research method using explanatory research, the data source uses secondary data. The research sample was 7 companies for 5 periods. The results showed that only the board of commissioners (BOC) and audit committee (AC) variables have no effect on Return on Assets (ROA), while the board of directors (BOD), managerial ownership (MO), and institutional ownership (IO) variables have a significant effect on Return On Assets (ROA). Based on the research results it can be seen that the application good corporate governance 41% had a contribution effect on return on assets (ROA) in insurance companies listed on the Indonesia Stock Exchange for the 2015-2019 period, while the remaining 59% were influenced by other factors that were not examined.
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    THE MEDIATING ROLE OF TAX KNOWLEDGE IN EXPLAINING THE EFFECT OF TAX SOCIALITATION TOWARD TAXPAYER COMPLIANCE
    (Solid State Technology Volume: 63 Issue: 3, 2020) Subing, Hesty Juni Tambuati; Mulyati, Yati; Mariana, Citra; Andari, Diah; Fathonah, Andina Nur
    The level of taxpayer compliance is still an endless problem in the world of taxation. The low level of compliance of taxpayers in Indonesia to fulfill their tax obligations is very ironic because this is in fact when compared to the increasing number of Small and Medium Enterprises (SME) that occur from year to year. However, the increase in the number of SME was not matched by the compliance of SME owners in carrying out their tax obligations. Therefore, researchers feel the need to analyze the effect of tax socialization on taxpayer compliance through tax knowledge as an intervening variable. Where the research was conducted on SME actors in Sumedang Regency, West Java Province. Data were analyzed using path analysis to determine the direct and indirect effects of the intervening variables. The results showed that tax knowledge was able to mediate the effect of tax socialization on taxpayer compliance.
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    RECEPTION INFORMATION SYSTEM AND CASH EXPENDITURE BUSINESS RENTAL SERVICES
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Nababan, Daniel; Brata, Ignatius Oki Dewa; Mariana, Citra; Subing, Hesty Juni Tambuati
    Companies in the industry must be able to survive the conditions in the industrial market. Therefore, companies are required to be able to develop along with the development and needs of the community in the industry. The more developed the life of the community, the more developed the food needs of the community. Accounting Information System is a series of components within the company that are used to produce data that has been processed to produce the right decision, so that it can produce financial statements, which will later be used by parties who have an interest in the company. The final results of the accounting information system built are expected to be able to make the information in the financial statements more reliable in planning, decision making, and control. The method used in this research is descriptive method. related to decision making and other policies. The main activities carried out by CV. RMT is providing car rental services. There are two proposed procedures designed by the author consisting of cash disbursement procedures and cash receipts. Procedures that are made are accompanied by data flow diagrams and flow charts.
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    TAX AVOIDANCE, FIRM SIZE, AND LEVERAGE: Evidence From Indonesia Listed Companies
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mariana, Citra; Mulyati, Yati; Andari, Diah; Subing, Hesty Juni Tambuati; Susiani, Rini
    This study aims to reveal firm size and leverage on tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is explanatory. This research was conducted on data in the form of financial statements. To analyze the research data, multiple linear regression analysis was used. Based on the results of multiple linear regression analysis shows that the firm size has no influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018. Leverage influence tax avoidance in the Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange in 2016-2018.
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    TAX MORAL OBLIGATIONS AND COMPLIANCE COSTS ON SMES TAX COMPLIANCE (Study at Department of Cooperatives and Small-Medium Enterprises of Bandung)
    (Solid State Technology Volume: 63 Issue: 3, 2020) Mulyati, Yati; Mariana, Citra; Subing, Hesty Juni Tambuati
    Research on taxpayer compliance is always interesting to be used as material for research studies, because it can be studied from various factors that influence it. Likewise, this research was carried out aimed at finding out how the effect of tax moral obligations and compliance costs on the compliance of SME taxpayers at Department of Cooperatives and Small-Medium Enterprises of Bandung. The factors tested in this study are moral obligation and the cost of compliance as independent variables. Meanwhile, taxpayer compliance is the dependent variable. The research method used in this research is explanatory method. The population in this study were 6,401 SMEs taxpayers registered in Bandung. The sampling technique used in this study is a nonprobability sampling technique with convenience sampling techniques, and the number of samples in this study amounted to 100 SMEs at Department of Cooperatives and Small-Medium Enterprises of Bandung. In analyzing the data, first doing classic assumption testing, validity and reliability tests. The analytical method used in this research is multiple linear regression analysis and in testing the hypothesis using the t test and F test. The results of the research descriptively describe the results of the respondents for each variable which are stated to be good and the results of the partial research show that tax moral obligations have an effect on mandatory compliance and compliance costs have an effect on tax compliance.