PRIVE: Jurnal Riset Akuntansi dan Keuangan

Dampak Data Penjualan Kamar dan Sistem Reservasi Online terhadap Efisiensi Operasional Hotel di Kabupaten Gianyar

2025-08-27T22:13:36+07:00

This study focuses on the study of the influence of room sales data and the use of online reservation systems on improving the operational efficiency of hotels in Gianyar Regency. The analysis was carried out using a quantitative method, using data collected directly from respondents through a questionnaire on a Likert scale of 1-5, involving 211 hotel workers as respondents. Data processing includes descriptive analysis, data quality test, classical assumption test, multiple linear regression, and hypothesis testing with the support of the IBM SPSS Statistics 25 program. The findings of the study indicate that both individually and simultaneously, room sales data and online reservation systems have a positive and significant impact on hotel operational efficiency.

Pengaruh Kinerja Lingkungan, Biaya Lingkungan, Profitabilitas dan Tingkat Kepemilikan Pemerintah terhadap Carbon Emission Disclosure

2025-09-10T06:09:06+07:00

The extreme heat we've been seeing lately is because of the increase in carbon emissions into the atmosphere. One of the causes of carbon emissions is corporate activity. This study was done to find out how environmental performance, environmental costs, profitability, and government ownership levels affect carbon emission disclosure. The research sample consisted of state-owned enterprises (SOEs) selected using purposive sampling, comprising 120 data points from 2019 to 2023 using secondary data. The analysis technique employed multiple regression analysis. The results of the study indicate that environmental performance has a positive impact on increasing carbon emission disclosure, as good rankings boost companies' confidence to maintain or improve disclosure. Meanwhile, the level of government ownership has a negative impact on the level of corporate transparency regarding carbon emission information, as the government plays a dual role as both a shareholder and regulator. Factors related to finance, namely environmental costs and profitability, show ineffective results in promoting carbon emission disclosure. Both aspects do not prioritize their use for environmental sustainability programs. Based on the conclusions presented in this study, it is possible to understand the determining factors that encourage and hinder the level of corporate transparency, thereby enabling the production of an accurate basis for calculating the total national carbon emissions inventory.

Pengaruh Leverage, Ukuran Perusahaan dan Good Corporate Governance terhadap Tax Avoidance pada perusahaan Properti dan Real Estate

2025-09-10T06:30:37+07:00

This research aims to analyze the effect of leverage, firm size, and good corporate governance (GCG) on tax avoidance practices in property and real estate firms listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study employs a quantitative approach using secondary data obtained from the firms’ financial statements. Data analysis is conducted using multiple linear regression and classical assumption tests. The results indicate that, simultaneously, leverage, firm size, and GCG significantly affect tax avoidance, with an R² value of 88.6%. However, in partial analysis, only the GCG variable has a significant effect on tax avoidance, while leverage and firm size do not show a significant influence. These findings underscore the importance of implementing GCG principles to minimize tax avoidance practices within corporate environments. It is hoped that this study can provide input for regulators and corporate management in formulating more transparent and accountable governance policies.

Pengaruh Utang Jangka Pendek terhadap Laba Bersih PT. XL Axiata Tbk Tahun 2019-2021

2025-10-01T12:40:03+07:00

The establishment of a company basically has a purpose. One of these goals is to continue to progress and develop. To see the development of a company can be seen in terms of the profits achieved by the company, namely profit, where profit is important in a company. Researchers are interested in examining the profit and short-term debt of PT XL Axiata Tbk because in the 2019-2021 interval, the company collaborated with the government in providing free quotas for students, which resulted in sales profits unlike the previous year, where internet quota sales were unstable due to quota subsidies from the government. This study aims to determine the magnitude of the effect of short-term debt on net income at PT XL Axiata Tbk. The method used is a quantitative method. The analysis sample in this study is the quarterly financial reports of PT XL Axiata Tbk listed on the IDX from 2019-2021. To determine its influence, statistical tests were used, namely simple linear regression analysis, correlation analysis, and hypothesis testing (t-test) as well as determination analysis (R2). The results of this study can be seen the effect of short-term debt as an independent variable partially on profit as a dependent variable, which shows that the significance value of the short-term debt variable is 0.067, which is greater than 0.05. This indicates that short-term debt has no effect on net profit. It can also be seen that the determination coefficient value (R2) is 0.296 or 29.6%. This shows the effect of short-term debt on net profit is 29.6% while the remaining 70.4% is influenced by other variables not included in this model.

Analisis Laporan Keuangan Menggunakan Metode Horizontal, Vertikal, Ratio untuk Menilai Kinerja Keuangan pada PT. Tower Bersama Infrastructure Tbk

2025-09-11T09:32:43+07:00

This study aims to assess the financial performance of PT Tower Bersama Infrastructure Tbk (TBIG) from 2022 to 2023 using quantitative research methods through financial statement analysis. TBIG is one of the leading telecommunications infrastructure companies in Indonesia that has experienced significant business changes during that period. Based on financial statement data, although the company's revenue increased slightly in 2023, net profit actually decreased by around 20% compared to the previous year. This decrease was caused by an increase in the cost of revenue, high interest costs, and slowing growth in the telecommunications sector due to operator mergers. This research method utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of TBIG's financial statements for the 2022 and 2023 periods. The analysis was conducted by comparing financial ratios covering liquidity, solvency, profitability, and operational efficiency using horizontal, vertical, and ratio approaches. The results show that the company's liquidity remains stable, but its solvency decreases due to an increase in short-term liabilities. Profitability also decreased, as evidenced by a decrease in net profit margin, gross profit margin, and net operating margin. Overall, TBIG's financial performance remains quite strong and maintains operational performance, but it faces challenges in managing its debt structure and maintaining long-term profitability. This research is expected to provide insight to management, investors, and other stakeholders in making strategic decisions related to the company's financial condition.