Jurnal Akuntansi Trisakti最新文献_第7页

Agresivitas Pajak, Keputusan Pendanaan dan Kebijakan Deviden Terhadap Pengukuran Nilai Perusahaan 税收侵略性、资金决策和股息政策衡量公司价值

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5477

L. Sugiyarti, Putri Ramadhani

引用次数: 7

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KABUPATEN BANJAR NEGARA (Studi Deskriptif Pada Kabupaten Banjarnegara-Jawa Tengah)

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5580

Bambang Jatmiko, Ilham Gilar Wicaksono

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH KABUPATEN BANJAR NEGARA (Studi Deskriptif Pada Kabupaten Banjarnegara-Jawa Tengah)","authors":"Bambang Jatmiko, Ilham Gilar Wicaksono","doi":"10.25105/jat.v6i2.5580","DOIUrl":"https://doi.org/10.25105/jat.v6i2.5580","url":null,"abstract":"The purpose of this study is to test and prove empirically the existence of correlations between variables of regional taxes, population, economic growth and regional expenditure. The problem in regional revenue (PAD) in Banjarnegara District which is not in accordance with the target set even the income is less than the target set in the previous year. The subject of this study is the Regional Financial and Asset Revenue Management Agency (BPPKAD) of Kabupaten Banjarnegara with an object of financial statements containing regional income, regional expenditure, regional tax, and gross regional domestic income (GRDP). In addition, researchers also use data on the number of population included in the productive age category, the data obtained through the official web of the Central Statistics Agency (BPS) of Banjarnegara Regency. This study uses qualitative methods with secondary data retrieval. Sampling in this study using purposive sampling. The analiss method used in this research is descriptive study. The application to process data in this study uses SPSS v.15.0. The research model used is multiple correlation, where the test aims to find correlations or relationships between two or more variables. Furthermore, the researchers also used the value for money (VFM) method to analyze the PAD owned by the Banjarnegara Regency government. The value for money method has three criteria, namely, efficient, effective and economical (3E).","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132366253","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: 3

KEADILAN ORGANISASI SEBAGAI PEMODERASI FAKTOR-FAKTOR YANG MEMENGARUHI INTENSI KECURANGAN 组织正义是对欺诈意图的因素的建构

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5494

M LennyCarolina, Nazmel Nazir

引用次数: 1

PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE 杠杆作用作为高管性格、补偿、资本强度和销售量对TAX AVOIDANCE的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5575

Moehammad Iman Nugraha, S. Mulyani

{"title":"PERAN LEVERAGE SEBAGAI PEMEDIASI PENGARUH KARAKTER EKSEKUTIF, KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY, DAN SALES GROWTH TERHADAP TAX AVOIDANCE","authors":"Moehammad Iman Nugraha, S. Mulyani","doi":"10.25105/jat.v6i2.5575","DOIUrl":"https://doi.org/10.25105/jat.v6i2.5575","url":null,"abstract":"The purpose of this research is to examine the effect of executive character, executive compensation, capital intensity, and sales growth on tax avoidance with leverage as intervening variable. This research is using samples of manufacture companies listed in Indonesia Stock Exchange during the period of 2014-2017. This research uses a purposive sampling to gather and sort data. The sample being fulfilled in this research are 43 companies with 4 (four) years observation. The hypothesis would be analysed using multiple linear regression and path analysis.The data analysing show that executive character has no effect on leverage. Executive compensasion has positive effect on leverage. Capital intensity has positive effect on leverage. Sales growth has positive effect on leverage. Leverage has positive effect on tax avoidance. Executive character has positive effect on tax avoidance. Executive compensasion has positive effect on tax avoidance. Capital intensity has positive effect on tax avoidance. Sales growth has positive effect on tax avoidance. Leverage able to mediate the effect of executive compensasion on tax avoidance, but Leverage is not able to mediate the effect of executive character capital, intensity on tax avoidance, and sales growth on tax avoidance.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"170 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122592708","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: 32

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN, NILAI PASAR PERUSAHAAN DAN REPUTASI PERUSAHAAN 英特尔资本对金融业绩、企业市场价值和企业声誉的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5570

Vio Landion, Hexana Sri Lastanti

引用次数: 7

TATA KELOLA, KOMPENSASI CEO, KARAKTERISTIK CEO, ACCOUNTING IRREGULARITIES DAN TAX AGGRESSIVENESS 治理，CEO的薪酬，CEO的特征，会计违规和攻击性

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5451

Ririn Juliawaty, C. Astuti

引用次数: 2

PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017 2013-2017年，公司社会责任对印尼证券交易所上市的房地产公司和房地产表现的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5479

Rahmelia Ahyani, Windhy Puspitasari

{"title":"PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013-2017","authors":"Rahmelia Ahyani, Windhy Puspitasari","doi":"10.25105/jat.v6i2.5479","DOIUrl":"https://doi.org/10.25105/jat.v6i2.5479","url":null,"abstract":"This study aims to examine the effect of Corporate Social Responsibility (CSR) on Financial Performance on Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM). The population used in this study is the Sub-Sector Services company of Property and Real Estate listed on the Indonesia Stock Exchange in 2013-2017. Data collection used purposive sampling method which aims to determine the samples taken with certain criteria and objectives, deliberate data collection to be included in the criteria according to the research. Based on sample collection techniques obtained as many as 175 companies.The results found that 1) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROA, 2) Corporate Social Responsibility (CSR) had a significant positive effect on corporate financial performance as measured by ROE, and 3) Corporate Social Responsibility (CSR) had a significant positive effect on the company's financial performance as measured by NPM. This research has implications for the property and real estate industry sector in improving its financial performance through CSR disclosure considering the higher the corporate social responsibility disclosure, the higher the company's financial performance.","PeriodicalId":303364,"journal":{"name":"Jurnal Akuntansi Trisakti","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122035277","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: 6

APAKAH BESARAN INSENTIF, KOMPLEKSITAS TUGAS, DAN PENGETAHUAN BERPENGARUH TERHADAP PERTIMBANGAN AUDIT? 激励、任务复杂性和知识是否影响审计决策?

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5475

M. Lestari, Hasnawati Zainal

引用次数: 0

KECERDASAN EMOSIONAL SEBAGAI PEMODERASI PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, TIME PRESSURE, LOCUS OF CONTROL TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN 情感智能是职业怀疑、独立、时间压力、控制能力的反映，是审核员发现欺骗的能力的反映

Jurnal Akuntansi Trisakti Pub Date : 2019-09-30 DOI: 10.25105/jat.v6i2.5495

Sesty Ferica Purba, M. Nuryatno

引用次数: 4

THE EFFECT OF INTELLECTUAL CAPITAL, INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON COMPANY’S PERFORMANCE 智力资本、机构所有权和管理层所有权对公司绩效的影响

Jurnal Akuntansi Trisakti Pub Date : 2019-08-16 DOI: 10.25105/JAT.V6I1.4996

Y. Roslan, Jumatul Rahma Dilla, Penggiri Santi Suwarno

引用次数: 0