Jurnal Ilmiah Akuntansi Kesatuan最新文献_第6页

Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro 在KPP Metro初选中，税收和个人纳税人合规的社会影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-24 DOI: 10.37641/jiakes.v10i2.1329

Agung Laksono, Syamsul Rizal

{"title":"Pengaruh Sosialisasisi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Metro","authors":"Agung Laksono, Syamsul Rizal","doi":"10.37641/jiakes.v10i2.1329","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1329","url":null,"abstract":"Taxes are one of the important instruments in state revenues in the state budget as well as routine and non-routine expenditures of a country that will support national development. The addition of the number of taxpayers every year always increases, but the increase is not in accordance with compliance in paying taxes. This is an obstacle in achieving and maximizing tax revenue. The purpose of this study was to determine the effect of taxation socialization and tax sanctions on individual taxpayer compliance at the Pratama Metro Tax Service Office. The population in this study were individual taxpayers registered at the Pratama Metro Tax Office, amounting to 91,967 people and the sample used in this study was 100 respondents who were generated by calculations using the Slovin formula. Determination of the sample using non-probability sampling method with purposive sampling technique. The data collection method used field research with questionnaires measured by a Likert scale. Analysis of the data using multiple linear regression analysis and hypothesis testing. The results of this study indicate that taxation socialization and tax sanctions have a significant effect on individual taxpayer compliance at the Pratama Metro Tax Service Office.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"226 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127207908","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Corporate Governance dan Kualitas Auditor Melalui Fraud 公司治理丹·高丽达审计师欺诈

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-24 DOI: 10.37641/jiakes.v10i2.1285

D. Maharani, Ghonimah Zumroatun Ainiyah, Arif Nurhandika

引用次数: 0

Optimalisasi Whistleblowing System Melalui Peran Whistleblower Dalam Pendeteksian Tindakan Fraud 通过告密者在欺诈行为检测中所扮演的角色来优化告发系统

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-24 DOI: 10.37641/jiakes.v10i2.1385

Titania Nur Wahyuningtiyas, O. Pramudyastuti

引用次数: 1

Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud 红旗、独立主义和职业怀疑主义对审计师检测欺诈能力的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-24 DOI: 10.37641/jiakes.v10i2.1420

Fikri Amrullah Achmad, Septemberizal Galib

{"title":"Pengaruh Red Flags, Independensi, Dan Skeptisme Profesional Terhadap Kemampuan Auditor Dalam Mendeteksi Fraud","authors":"Fikri Amrullah Achmad, Septemberizal Galib","doi":"10.37641/jiakes.v10i2.1420","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1420","url":null,"abstract":"This purpose of this study to analyze: (1) The Effect of Red Flags on Auditor's Ability to Detect Fraud, (2) The Effect of Independence on Auditor's Ability to Detect Fraud, (3) The Effect of Professional Skepticism on Auditor's Ability to Detect Fraud, (4) The Effect of Red Flags, Independence, and Professional Skepticism on Auditor's Ability to Detect Fraud. \u0000This research is included in the type of quantitative research. The data method used is primary data with a survey method. The technique used is by distributing questionnaire to 79 respondents or external auditor who work at the Public Accounting Firm in the South Jakarta area. The sampling technique used is non- probability sampling and by using a convenience technique. This test uses the SmartPLS 3 technique as a data analysis tool \u0000The results of this study indicate that (1) Red Flags have a positive and significant effect on Auditor's Ability to Detect Fraud, (2) Independence have a positive and significant effect on Auditor's Ability to Detect Fraud, (3) Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud, (4) Red Flags, Independence, and Professional Skepticism have a positive and significant effect on Auditor's Ability to Detect Fraud.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123502171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Kinerja Dan Posisi Keuangan Pt Garuda Indonesia Tbk Berdasarkan Indikator Rasio Keuangan, Tingkat Kesehatan Dan Prediksi Keuangan 根据财务比率、健康水平和财务预测指标对Pt Garuda Indonesia Tbk的绩效和财务状况进行分析

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-08-10 DOI: 10.37641/jiakes.v10i2.1440

T. Triandi, Ivana Christine

{"title":"Analisis Kinerja Dan Posisi Keuangan Pt Garuda Indonesia Tbk Berdasarkan Indikator Rasio Keuangan, Tingkat Kesehatan Dan Prediksi Keuangan","authors":"T. Triandi, Ivana Christine","doi":"10.37641/jiakes.v10i2.1440","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1440","url":null,"abstract":"The purpose of this study was to determine the level of health in the Financial Aspects of the state-owned company PT Garuda Indonesia (Persero) Tbk for the period 2017, 2018 and 2019 using financial ratios based on the Decree of the Minister of SOEs No. KEP-100/KBU/2002 dated June 4, 2002 concerning Assessment of the Health Level of State-Owned Enterprises and analysis of potential bankruptcy using the Altman Z-Score model. The method used in this study is a comparative descriptive quantitative method using a secondary data analysis approach sourced from the consolidated financial statements of PT Garuda Indonesia Tbk. The results showed that the Company's Health Level was measured by the criteria according to the Decree of the Minister of SOEs No. KEP-100/KBU/2002, 2017, 2018 and 2019 respectively, can be classified as Unhealthy in the \"BBB\" category, because the score is in the range 50 < TS <= 65, and the potential for bankruptcy based on the Altman Z-Score analysis shows PT Garuda Tbk Indonesia during 2017, 2018 and 2019 was in the Distress Zone because it obtained a score of <1.1 or it can be said that the company has a strong potential for bankruptcy. \u0000Keywords: Health Level, Bankruptcy Potential, Decree of the Minister of SOEs No. 100/MBU/2002, Altman Z-score.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114795686","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Faktor yang Mempengaruhi Tax Avoidance Perusahaan Perbankan 分析影响银行Tax Avoidance公司的因素

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-07-14 DOI: 10.37641/jiakes.v10i2.1330

Adinda Putri Puspitasari, S. Wulandari

引用次数: 1

Pengaruh Likuiditas, Leverage, Aktivitas dan Pertumbuhan Penjualan Terhadap Profitabilitas 流动性、杠杆、活动和销售对盈利能力的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-07-02 DOI: 10.37641/jiakes.v10i2.1327

Vania Vania, Rosmiati Tarmizi

引用次数: 2

Analisis Informasi Laporan Arus Kas Sebagai Alat Ukur Kinerja Keuangan Pada PT. Wijaya Karya Beton Tbk 分析现金流量表信息，以衡量混凝土Tbk的Wijaya PT的财务表现

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-07-01 DOI: 10.37641/jiakes.v10i2.1245

R.A.Dewi Utari, Laylan Syafina

引用次数: 0

Analisis Standar Operasional Prosedur (Divisi Keuangan) Dalam Perspektif Islam pada Karyawan PT Prima Multi Terminal 从伊斯兰教的多数党多数党员工的标准操作程序分析

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-07-01 DOI: 10.37641/jiakes.v10i2.1260

Egita Pradila, K. Kamilah

引用次数: 0

Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan 董事会结构对可持续性报告索引的影响

Jurnal Ilmiah Akuntansi Kesatuan Pub Date : 2022-07-01 DOI: 10.37641/jiakes.v10i2.1290

Evelyn Chai, M. Suparman

{"title":"Dampak Struktur Dewan Direksi pada Indeks Laporan Keberlanjutan","authors":"Evelyn Chai, M. Suparman","doi":"10.37641/jiakes.v10i2.1290","DOIUrl":"https://doi.org/10.37641/jiakes.v10i2.1290","url":null,"abstract":"Laporan keberlanjutan merupakan media yang digunakan untuk melaporkan kinerja lingkungan, sosial, ekonomi dan tata kelola perusahaan kepada seluruh pemangku kepentingan secara bertanggung jawab. Tujuan dari penelitian ini untuk mengetahui pengaruh struktur dewan direksi terhadap indeks laporan keberlanjutan. Ukuran, independensi, keragaman gender, keahlian dan remunerasi dewan direksi serta dewan direksi asing yang digunakan dalam mewakili struktur dewan direksi. Penelitian ini menggunakan variabel kontrol yaitu ukuran perusahaan. Objek pengumpulan data diambil dari perusahaan yang terdaftar di Bursa Efek Indonesia dari tahun 2016 – 2020 yang mengungkapkan laporan keberlanjutan. Data observasi yang sesuai dengan kriteria sebanyak 290 data. Data obeservasi yang digunakan dalam pengujian hipotesis sebanyak 273 yang telah di outlier sebanyak 17 data dan diuji menggunakan regresi panel. \u0000Hasil penelitian ini menunjukkan bahwa tingkat pengungkapan dalam laporan keberlanjutan perusahaan publik di BEI masih rendah. Variabel ukuran dewan direksi mempunyai pengaruh signifikan negatif terhadap indeks laporan keberlanjutan. Remunerasi dewan direksi dan variabel kontrol sektor perusahaan memiliki hubungan pengaruh positif terhadap indeks laporan keberlanjutan. Variabel bebas dan variabel kontrol lainnya yaitu independensi, keragaman gender dan keahlian dewan direksi, serta dewan direksi asing tidak berbengaruh signifikan terhadap indeks laporan keberlanjutan.","PeriodicalId":185775,"journal":{"name":"Jurnal Ilmiah Akuntansi Kesatuan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124390392","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0