RELEVAN : Jurnal Riset Akuntansi最新文献_第2页

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT) DITENGAH PANDEMI COVID-19 DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERATOR 税收意识和税收知识对纳税人合规的影响，在《COVID-19大流行》(例如)中对纳税人报税规定的年度申报单(如)的影响

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-11-29 DOI: 10.35814/relevan.v2i1.2867

Suratminingsih, Lisdawati, Tagor Maulana Daulay

{"title":"PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT) DITENGAH PANDEMI COVID-19 DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERATOR","authors":"Suratminingsih, Lisdawati, Tagor Maulana Daulay","doi":"10.35814/relevan.v2i1.2867","DOIUrl":"https://doi.org/10.35814/relevan.v2i1.2867","url":null,"abstract":"This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance inreporting Annual Tax Returns (SPT) in the midst of the Covid-19 pandemic with tax sanctions as moderating variables for individual taxpayers registered at KPP Pratama Pondok Gede. The research method used is a quantitative method. Data collection techniques were carried out using primary and secondary data types. The primary data was obtained from questionnaires distributed to 100 respondents and the secondary data was obtained from statistical data on annual SPT reporting at KPP Pratama Pondok Gede. Sampling using incidental sampling technique. The hypothesis test used is multiple linear regression analysis and moderated regression analysis with the interaction method. The results showed that Taxpayer Awareness had a positive effect on Taxpayer Compliance in the midst of the Covid-19 pandemic on individual taxpayers registered at KPP Pratama Pondok Gede. This study also shows that tax sanctions as a moderator are not able to moderate the effect of Taxpayer Awareness and Tax Knowledge in Taxpayer Compliance amid the Covid-19 Pandemic in individual taxpayers registered at KPP Pratama Pondok Gede.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115650848","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

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA 影响基本工业和化学价值的因素

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-11-29 DOI: 10.35814/relevan.v2i1.2822

Widyaningsih Azizah, Sri Ambarwati, Jamal Muhyidin

引用次数: 2

UPAYA MENJAGA KELANGSUNGAN USAHA KOPERASI DENGAN INTERNAL CONTROL BERDASARKAN COSO FRAMEWORK 根据框架框架，在内部控制下保持合作努力的持续性

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-11-23 DOI: 10.35814/relevan.v2i1.2859

Dinda Aulia, Novita

{"title":"UPAYA MENJAGA KELANGSUNGAN USAHA KOPERASI DENGAN INTERNAL CONTROL BERDASARKAN COSO FRAMEWORK","authors":"Dinda Aulia, Novita","doi":"10.35814/relevan.v2i1.2859","DOIUrl":"https://doi.org/10.35814/relevan.v2i1.2859","url":null,"abstract":"Koperasi disusun dengan tujuan memajukan kesejahteraan anggota pada khususnya serta masyarakat pada umumnya dan ikut membangun tatanan Perekonomian Nasional dalam rangka mewujudkan masyarakat yang maju, adil, dan makmur berdasarkan pancasila dan UUD 1945 Pasal 33. Dengan pernyataan tersebut penelitian ini bertujuan untuk mengetahui Sistem Pengendalian Internal COSO Framework Primer Koperasi Kartika Cipta Wira Yudha dan pengaruh Sistem Pengendalian Internal terhadap kelangsungan usaha. Penelitian dilakukan dengan menyebar kuesioner dimana sampel penelitian menggunakan metode purposive sampling dan kemudian diperoleh 75 anggota koperasi yang berpartisipasi aktif. Penelitian ini menggunakan SmartPLS. Hasil penelitian menunjukan Sistem Pengendalian Internal COSO Framework berpengaruh positif dan signifikan terhadap kelangsungan usaha koperasi. Dari hasil penelitian dapat diartikan bahwa Primer Koperasi Kartika Cipta Wira Yudha telah melakukan lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan dengan baik. Penerapan sistem pengendalian internal dipandang sangat penting untuk membenahi koperasi, dengan memperhatikan lima komponen sistem pengendalian internal untuk meningkatkan kelangsungan usaha.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134599585","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 KEBIJAKAN DEVIDEN SEBELUM DAN SESUDAH UU OMNIBUS LAW CIPTA KERJA DIBERLAKUKAN DI ERA NEW NORMAL

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-11-23 DOI: 10.35814/relevan.v2i1.2815

Ameilia Damayanti

引用次数: 0

PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Barang Produksi dan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) 企业规模和资本结构对企业价值的影响(印尼证券交易所2014 -2019年上市的企业生产和消费品的实证研究)

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-11-15 DOI: 10.35814/relevan.v2i1.2723

Patriandari, Cindi Agmi Cahyani Putri

引用次数: 1

FAKTOR – FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DAN FINANCIAL PERFORMANCE (Studi pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar 2015 -2019) 因素——影响资本结构和金融表现的因素

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-06-01 DOI: 10.35814/relevan.v1i2.2273

Temy Setiawan, Cindy Aprilya

{"title":"FAKTOR – FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE DAN FINANCIAL PERFORMANCE (Studi pada perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi Yang Terdaftar 2015 -2019)","authors":"Temy Setiawan, Cindy Aprilya","doi":"10.35814/relevan.v1i2.2273","DOIUrl":"https://doi.org/10.35814/relevan.v1i2.2273","url":null,"abstract":"ABSTRAKPertumbuhan ekonomi berperan penting dalam memperlancar proses pembangunan. Salah satu sektor perusahaan manufaktur yang turut serta dalam meningkatkan sekaligus menjadi tulang punggung perekonomian adalah sektor industri barang konsumsi dimana sektor ini perlu diperhatikan agar dapat memaksimalkan financial performance. Namun seiring dengan adanya kenaikan pertumbuhan ekonomi dan nilai investasi, financial performance malah mengalami perlambatan. Oleh karena itu, penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi financial performance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Penelitian ini bersifat kuantitatif dan menggunakan metode penelitian PLS-SEM (Partial Least Square - Structural Equation Modeling) dengan data sekunder sebagai sumber data serta purposive sampling sebagai teknik pemilihan sampel. Hasil penelitian mengemukakan bahwa terdapat pengaruh antara capital structure terhadap financial performance dan market value added terhadap financial performance dimana firm size tidak berpengaruh terhadap financial performance, firm size dan market value added tidak berpengaruh terhadap capital structure serta capital structure tidak memiliki peran sebagai variabel mediasi antara variabel firm size dan market value added terhadap financial performance. \u0000Kata kunci : Firm size, market value added, capital structure, financial performance","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"2018 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114229879","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

PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2014-2019) 独立政委、审计委员会、财务压力和公司规模对转换审计员的影响(2014-2019年注册矿业公司的实证研究)

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-06-01 DOI: 10.35814/relevan.v1i2.2266

Baskara Putratama Arta, Yetty Murni, Nelyumna

引用次数: 0

DETERMINAN VOLATILITAS HARGA SAHAM 股票价格波动保证

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-05-31 DOI: 10.35814/relevan.v1i2.2262

T. Astuti, Sri Ambarwati, Myranda Shavira

引用次数: 1

PENGARUH UKURAN, PERTUMBUHAN DAN UMUR OBLIGASI PERUSAHAAN TERHADAP PERINGKAT OBLIGASI 公司债券的大小、增长和年龄对债券评级的影响

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-05-31 DOI: 10.35814/relevan.v1i2.2270

Rianto, Herman Felani, Ameilia Damayanti

引用次数: 0

SUSTAINABILITY REPORT DISCLOSURE: A GOOD CORPORATE GOVERNANCE MECHANISM 可持续发展报告披露:良好的公司治理机制

RELEVAN : Jurnal Riset Akuntansi Pub Date : 2021-05-31 DOI: 10.35814/relevan.v1i2.2256

Sari Mujiani, Juardi, Ainun Nadhifah

{"title":"SUSTAINABILITY REPORT DISCLOSURE: A GOOD CORPORATE GOVERNANCE MECHANISM","authors":"Sari Mujiani, Juardi, Ainun Nadhifah","doi":"10.35814/relevan.v1i2.2256","DOIUrl":"https://doi.org/10.35814/relevan.v1i2.2256","url":null,"abstract":"A sustainability report is a document that provides internal and external stakeholders with corporate responsibility reports on social, economic, and environmental aspects of an organization's or company's success in order to achieve sustainable growth. The aim of this analysis is to see how good corporate governance affects sustainability reports. Institutional ownership, an independent board of commissioners, and an audit committee are the study's independent variables. A quantitative analysis approach was used in this study. The sample was taken using a technique known as purposive sampling. The sample used in this study is a legitimate company listed on the Indonesia Stock Exchange that publishes sustainability and financial reports on a regular basis for the 2016-2018 period, with a total of 16 firms. Institutional ownership and the audit committee had a positive impact on the sustainability study, according to the findings. The sustainability report has no impact on the independent board of commissioners. These findings suggest that the presence of an independent board of commissioners has had no substantial impact on the company's decision to disclose its sustainability report.","PeriodicalId":248107,"journal":{"name":"RELEVAN : Jurnal Riset Akuntansi","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121522095","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