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Journal of Culture Accounting and Auditing最新文献

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Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan 良好的公司治理结构对财务报告及时性的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-06-02 DOI: 10.30587/jcaa.v1i1.4019
Ratih Silvirianiti, T. Tumirin
{"title":"Pengaruh Struktur Good Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan","authors":"Ratih Silvirianiti, T. Tumirin","doi":"10.30587/jcaa.v1i1.4019","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4019","url":null,"abstract":"The purpose of this study is to examine the effect of corporate governance structure consisting of the Board of Directors, Independent Commissioners, Audit Committee and Audit Opinion on the timeliness of financial reporting. The population used in this study were all manufacturing companies listed on the Indonesia Stock Exchange (IDX), during 2016-2018. Total samples tested in this study were 105 samples that met the criteria as research samples. The analysis technique used is logistic regression analysis. The results showed that the Independent Commissioner had a negative effect on the timeliness of financial reporting. Whereas the Audit Committee and Audit Opinion do not affect the timeliness of financial reporting. The results of this study indicate that the timeliness of corporate financial reporting is influenced by the Board of Directors and Independent Commissioners","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130404880","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 Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak 税收知识、税收道德和税收制裁对纳税人合规的影响
Journal of Culture Accounting and Auditing Pub Date : 2022-05-30 DOI: 10.30587/jcaa.v1i1.4004
Ara Faridah Nur Sausan Aska, Umaimah Umaimah
{"title":"Pengaruh Pengetahuan Pajak, Moral Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak","authors":"Ara Faridah Nur Sausan Aska, Umaimah Umaimah","doi":"10.30587/jcaa.v1i1.4004","DOIUrl":"https://doi.org/10.30587/jcaa.v1i1.4004","url":null,"abstract":"This research aims to analyze the the effect of knowledge taxes, tax morale, and sanctions taxation on taxpayer compliance of MSMEs ( Micro, Small, and Medium Enterprises ) in Gresik Regency. This research method uses quantitative descriptive methods and primary data using a questionnaire. The sampling technique uses purposive sampling. Data collection is done by sending questionnaire via broadcasting chat in the form of goolge form. The number of questionnaire processed was 97 questionnaire. Data were analyzed using multiple linier regression analysis. The result of this study indicate that knowledge taxes does not have a significant effect on taxpayer compliance. Whereas tax morale and sanctions taxation has a positive effect on tax compliance. \u0000 ","PeriodicalId":258760,"journal":{"name":"Journal of Culture Accounting and Auditing","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122767404","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
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