International Journal Accounting Tax and Business

the ANALYSIS PERFORMANCE OF BUMDESMA IN SUMEDANG DISTRICT

FANJI FARMAN — 2022-06-03

Government Regulation No. 11 of 2021, concerning Village-Owned Enterprises (BUMDes) states that BUMDes are legal entities established by villages and/or together with villages to manage businesses, utilize assets, develop investment and productivity, provide services, and/or provide other types of business for the greatest welfare of the village community. This study aims to examine the performance of BUMDESMA Sembada Darmaraja in Darmaraja District, Sumedang. The research focuses on the financial perspective, the customer perspective, the internal business process perspective, the growth and learning perspective as well as the supporting and inhibiting factors in the development of BUMDESMA. The research method uses a descriptive method. research data sourced from secondary and primary data. The results showed that the overall performance of BUMDESMA Sembada Darmaraja was quite good due to fluctuations.

THE INFLUENCE OF PHYSICAL, FINANCIAL, INTELLECTUAL CAPITAL, AND WORKING CAPITAL TURN ON THE FINANCIAL PERFORMANCE OF COMPANIES

Siti Nur Azizah — 2022-06-03

This study aims to empirically examine the effect of physical capital, financial capital, intellectual capital, and working capital turnover on the company's financial performance as the dependent variable. The theory used in this study is Resource Based Theory (RBT) developed by Barney 1991 and Resource-Dependence Theory (RDT) developed by Pfeffer and Salancik 1978. The sample in this study is the Consumer Goods Industry listed on the Indonesia Stock Exchange in 2016 -2018 using the purposive sampling method. The data analysis technique used is multiple linear regression analysis with SPSS 24 test equipment. The results of this study indicate that physical capital has a negative effect on the company's financial performance, financial capital has a positive effect on the company's financial performance, while intellectual capital and working capital turnover have no effect on performance. company finances.

THE EFFECT OF LIQUIDITY, PROFITABILITY AND SOLVENCY ON GOING CONCERN AUDIT OPINIONS (STUDY ON RETAIL TRADE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)

Fahrul Alam Masruri — 2022-05-31

Financial analysis in the form of financial ratio analysis and statistical calculations plays an important role in detecting the condition of an entity. The results of these financial ratios are used to assess management performance in a period, from this performance it can be used as an evaluation of things that need to be done so that management performance can be improved or maintained in accordance with company targets. The purpose of this study was to determine the effect of liquidity, profitability and solvency with going concern audit opinion either partially or simultaneously. The method used in this research is logistic regression and the Statistical Package for the Social Sciences 25 (SPSS 25) tool with a significance level of 0.05. The results show that partially liquidity has no effect on going concern audit opinion with a significance level of 0.212, profitability has no effect on going concern audit opinion with a significance level of 0.466 and solvency has no effect on going concern audit opinion with a significance level of 0.410. While simultaneously affecting the going concern audit opinion with a significance level of 0.000. The management of the retail trade sub-sector company must strive to continue to increase profits every year and be balanced with a decrease in the company's liabilities. And improve good performance by increasing the effectiveness of management in managing its resources.

Keywords: Business Continuity, Liquidity, Profitability and Solvency

Determinant Tax Avoindance In Indonesia: The Role Of Profitability, Liquidity, And Leverage

Novi khoiriawati — 2022-05-31

The study aims to test the effect of profitability, leverage, and liquidity on tax avoidance on companies listed on the Indonesia Stock Exchange. The sample in this study is companies that are members of the property, industrial, and infrastructure sectors as many as 166 companies. Data collection techniques use financial statement documentation published on the Indonesia Stock Exchange web. Data analysis techniques using multiple linear regression methods. The results showed that profitability variables had an effect on tax avoidance. Meanwhile, leverage has no effect on tax avoidance. Liquidity negatively affects tax avoidance. The magnitude of the influence of independent variables on dependents is 0.660. The results of this study are expected to contribute to the Directorate General of Taxes for policy making that is able to reduce tax avoidance carried out by corporate taxpayers.