Journal of Culture Accounting and Auditing最新文献_第2页

Pengaruh Pelayanan Fiskus dan Penerapan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening 财政服务的影响，以及税收对纳税人合规实施的影响，以及纳税人作为可变干预变量的认识

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5678

Dinda Deby Ramadhani, Umaimah Umaimah

{"title":"Pengaruh Pelayanan Fiskus dan Penerapan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening","authors":"Dinda Deby Ramadhani, Umaimah Umaimah","doi":"10.30587/jcaa.v2i1.5678","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.5678","url":null,"abstract":"Penelitian ini bertujuan untuk melakukan pengujian terhadap pengaruh dari pelayanan fiskus dan penerapan sanksi perpajakan terhadap kepatuhan wajib pajak dengan menggunakan kesadaran wajib pajak sebagai variabel intervening. Dalam penelitian ini menggunakan 60 responden yang merupakan wajib pajak non karyawan sebagai sampel penelitian untuk analisis penelitian ini. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif yang menggunakan SmartPLS sebagai alat pengujinya. Hasil dari penelitian ini memperlihatkan bahwa dalam pengujian hipotesis pengaruh langsung pelayanan fiskus terhadap kepatuhan wajib pajak tidak berpengaruh, penerapan sanksi perpajakan terhadap kepatuhan wajib pajak tidak berpengaruh, kesadaran wajib pajak terhadap kepatuhan wajib pajak berpengaruh positif signifikan, pelayanan fiskus terhadap kesadaran wajib pajak tidak berpengaruh, dan penerapan sanksi perpajakan terhadap kesadaran wajib pajak berpengaruh positif signifikan. Pada hasil pengujian hipotesis pengaruh tidak langsung memperlihatkan bahwa kesadaran wajib pajak tidak mampu memediasi pelayanan fiskus terhadap kepatuhan wajib pajak dan kesadaran wajib pajak mampu memediasi penerapan sanksi perpajakan terhadap kepatuhan wajib pajak. Penelitian ini dapat digunakan untuk memperkuat hasil dari penelitian terdahulu, sebagai refrensi untuk penelitian selanjunya, dan bentuk dari implementasi atas teori yang telah dipelajari. Keterbatasan dari penelitian ini adalah pada jumlah sampel yang diambil tidak terlalu banyak dan penelitian hanya berfokus pada wajib pajak orang pribadi non karyawan.Kata kunci : Pelayanan, Sanksi, Kesadaran, Kepatuhan, Perpajakan.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121406931","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 Produktivitas dan Lingkungan Kerja terhadap Kinerja Rumah Sakit dengan Remunerasi sebagai Variabel Moderating 生产率和工作环境对医院工作表现的影响是适度变量

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5521

Rika Rosmaidah, Suwandi Suwandi

{"title":"Pengaruh Produktivitas dan Lingkungan Kerja terhadap Kinerja Rumah Sakit dengan Remunerasi sebagai Variabel Moderating","authors":"Rika Rosmaidah, Suwandi Suwandi","doi":"10.30587/jcaa.v2i1.5521","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.5521","url":null,"abstract":"Peran manusia begitu penting dalam pencapaian tujuan sebuah organisasi, pencapaian tujuan organisasi dapat mudah dicapai jika organisasi memiliki sumberdaya manusia yang berpengalaman dan handal dalam bidangnya. Teknik pengumpulan data yang digunakan dalam menunjang penelitian ini adalah kuesioner, yaitu sejumlah pertanyaan tertulis yang diberikan kepada responden untuk memperoleh. Pengaruh Produktivitas terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 4,44. Pengujian Pengaruh Lingkungan Kerja terhadap variabel Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 2,32. Pengaruh Produktivitas terhadap Kinerja Rumah Sakit dengan Remunerasi Sebagai Variabel Moderating dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,062. Pengaruh Lingkungan Kerja dan Remunerasi terhadap Kinerja Rumah Sakit dengan taraf nyata (probabilitas) = 10% = 0,10 dan dari hasil Regresi Partial Least Square (PLS) diperoleh t-hitung = 0,024.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130037229","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

Dewan Direksi Wanita dan Komite Keberlanjutan dalam Mengungkapkan Emisi Karbon 女性董事会和可持续性的揭露碳排放委员会

Journal of Culture Accounting and Auditing Pub Date : 2023-06-30 DOI: 10.30587/jcaa.v2i1.5823

Indah Sulistyowati, T. Tumirin

引用次数: 0

Penerapan Akuntansi Manajemen Lingkungan Dalam Operasional Rumah Sakit Swasta di Kabupaten Gresik 环境管理会计在格雷斯克郡私人医院运营中的应用

Journal of Culture Accounting and Auditing Pub Date : 2023-06-29 DOI: 10.30587/jcaa.v2i1.4824

Sri Harnindawati Wahyuningtyas

{"title":"Penerapan Akuntansi Manajemen Lingkungan Dalam Operasional Rumah Sakit Swasta di Kabupaten Gresik","authors":"Sri Harnindawati Wahyuningtyas","doi":"10.30587/jcaa.v2i1.4824","DOIUrl":"https://doi.org/10.30587/jcaa.v2i1.4824","url":null,"abstract":"The following research aims to find out the information needed related to environmental management accounting in the operational activities of a private hospital in Gresik. Research identifies physical information as well as information a number of cost for example cost processing as well as disposal waste dangerous , cost repair or conservation damaged land , cost maintenance equipment processing waste , cost doing testing emission , cost inspection content waste , cost development friendly product environment , cost development system management environment , cost evaluation and choose equipment control environment , cost production process inspection To use give guarantee will obedience on regulation environment , and environmental audit feeor monetary . The following research is a case study. The data used is a list of private hospitals in Gresik with BPJS Health patient receiving facilities. The analytical technique used is to describe the results of the questionnaires and interviews that have been carried out. Results study showthat party manager hospitals have known and understood the importance of environmental performance to realize sustainable development. Information related to environmental management accounting is divided into two, namely physical information and physical informationinformation cost / monetary, second information that required by the hospital.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"178 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122977505","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 Rotasi KAP, Tenure Audit dan Ukuran Perusahaan Terhadap Kualitas Audit Pada Perusahaan Manufaktur 轮换、中级审计和公司规模对制造业审计质量的影响

Journal of Culture Accounting and Auditing Pub Date : 2023-06-29 DOI: 10.30587/jcaa.v2i1.4839

Eka Putri Yasmin

引用次数: 0

Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan dan Lingkungan Wajib Pajak terhadap Kepatuhan Wajib Pajak 对e文件应用的影响，纳税人税收理解和环境对纳税人合规的影响

Journal of Culture Accounting and Auditing Pub Date : 2022-12-22 DOI: 10.30587/jcaa.v1i2.4266

Eka Rohma Wati

引用次数: 0

Pengaruh Ketaatan Aturan Akuntansi, Efektivitas Pengendalian Internal, dan Sifat Love of Money Terhadap Kecenderungan Kecurangan Akuntansi 会计规则的遵守、内部控制的有效性和对会计欺诈倾向的爱的本质的影响

Journal of Culture Accounting and Auditing Pub Date : 2022-12-22 DOI: 10.30587/jcaa.v1i2.4268

Lisda Nursanti, T. Tumirin

引用次数: 0

Pengaruh Skala Usaha, Umur Usaha, Pengetahuan Akuntansi dan Persepsi Pelaku Usaha Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi 企业规模、企业年龄、会计知识和企业人员对会计信息使用的看法的影响

Journal of Culture Accounting and Auditing Pub Date : 2022-12-21 DOI: 10.30587/jcaa.v1i2.4378

Desy Trias Anggraeni, T. Tumirin

{"title":"Pengaruh Skala Usaha, Umur Usaha, Pengetahuan Akuntansi dan Persepsi Pelaku Usaha Tentang Akuntansi Terhadap Penggunaan Informasi Akuntansi","authors":"Desy Trias Anggraeni, T. Tumirin","doi":"10.30587/jcaa.v1i2.4378","DOIUrl":"https://doi.org/10.30587/jcaa.v1i2.4378","url":null,"abstract":"This study aims to examine the effect of business scale, age of business, accounting knowledge and perceptions of business actors about accounting on the use of accounting information. This study examines accounting information on Micro, Small and Medium Enterprises (MSMEs) in Gresik Regency using independent variables, namely business scale, business age, accounting knowledge and business actors' perceptions of accounting. The research population is MSMEs registered at the Department of Cooperatives and Trade of Gresik Regency. Sampling using the Simple Random Sampling method with a total sample of 100 respondents. The primary data collection method is a random method. The method of data collection is distributing questionnaires by visiting MSME actors. The data analysis technique used is multiple linear regression analysis. The results of hypothesis testing show that the variables of business scale, age of business, accounting knowledge and perceptions of business actors about accounting have a significant and significant effect on audit quality. Based on these results, the Department of Cooperatives and UMKM is expected to be able to carry out regular counseling to UMKM in order to improve the quality of human resources and individual understanding in order to develop their business, because by increasing these four variables it can develop and optimize users of accounting information that is useful for developing their business.","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121984946","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 Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Menggunakan Variabel Moderasi Struktur Modal Pada Perusahaan yang Terdaftar di BEI 企业盈利能力、流动性和规模对公司价值的影响，利用了上市公司的资本结构变量

Journal of Culture Accounting and Auditing Pub Date : 2022-12-21 DOI: 10.30587/jcaa.v1i2.4793

Mochammad Hafizh Maulana, M. Sholichah

引用次数: 0

Faktor-Faktor yang Mempengaruhi Risiko Sistematis Saham dengan Good Corporate Governance Sebagai Variabel Moderasi 影响股票风险系统治理作为温和变量的因素

Journal of Culture Accounting and Auditing Pub Date : 2022-12-20 DOI: 10.30587/jcaa.v1i2.4339

Veni Vionita, S. Suwarno

引用次数: 0