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PENGARUH KREDIBILITAS BANK, PERSEPSI KEMANFAATAN DAN PERSEPSI KEMUDAHAN APLIKASI PERBANKAN TERHADAP MINAT NASABAH MENGGUNAKAN LAYANAN BSI MOBILE DI BANK SYARIAH INDONESIA KCP PONOROGO SOETTA 银行信誉的影响，银行对客户利益的有效性看法和舒适度的看法，使用印尼伊斯兰银行KCP PONOROGO SOETTA提供的BSI移动服务
RISTANSI: Riset Akuntansi Pub Date : 2023-07-17 DOI: 10.32815/ristansi.v4i1.1720
N. Hayati, Ajeng Pipit Fitriani
{"title":"PENGARUH KREDIBILITAS BANK, PERSEPSI KEMANFAATAN DAN PERSEPSI KEMUDAHAN APLIKASI PERBANKAN TERHADAP MINAT NASABAH MENGGUNAKAN LAYANAN BSI MOBILE DI BANK SYARIAH INDONESIA KCP PONOROGO SOETTA","authors":"N. Hayati, Ajeng Pipit Fitriani","doi":"10.32815/ristansi.v4i1.1720","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1720","url":null,"abstract":"\u0000 \u0000 \u0000Customer interest is the desire to try the product and an interest arises in using and owning the product. Customer interest can be influenced by several factors including the bank's credibility, perceived usefulness and perceived convenience. Bank credibility is a form of customer trust in banking, the behavior of someone who believes their transactions and privacy are safely guarded by banks. Perceived usefulness is a person's subjective view if using an information technology can improve performance. Perceived convenience is the degree to which a person believes that using a system does not require much effort. This study uses a quantitative research approach using primary data obtained through interviews and distributing questionnaires. The population used in this study are customers who use the BSI Mobile application at Bank Syariah Indonesia KCP Ponorogo Soetta whose number is unknown. The sampling technique in this study used the Lemeshow formula with 100 respondents as the research sample. The data analysis method used in this study is multiple linear regression analysis. The results of this study indicate that: Bank credibility, perceived usefulness and perceived convenience partially and simultaneously have a significant effect on customers' interest in using BSI Mobile services at BSI KCP Ponorogo Soetta. \u0000Keywords: Bank Credibility, Perceived Usefulness, Perceived Convenience, Customer Interest \u0000 \u0000 \u0000 \u0000 \u0000  \u0000  \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115501228","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 STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI 盈利能力、流动性和营业性结构对企业消费品行业的资本结构的影响
RISTANSI: Riset Akuntansi Pub Date : 2023-07-17 DOI: 10.32815/ristansi.v4i1.1124
Chusnul Khotimah
{"title":"PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI","authors":"Chusnul Khotimah","doi":"10.32815/ristansi.v4i1.1124","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1124","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, likuiditas, dan struktur aktiva terhadap struktur modal pada perusahaan sektor industri barang konsumsi yang terdaftar di BEI periode 2019-2020. Profitabilitas dihitung dengan return on equity (ROE), likuiditas dihitung dengan current ratio (CR), struktur aktiva dan struktur modal dihitung dengan debt to equity ratio (DER). Objek penelitian adalah sektor industry barang konsumsi  yang terdaftar di Bursa Efek Indonesia  dengan sampel sebanyak 37 perusahaan yang diambil melalui purposife sampling. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi berganda. Hasil penelitian melalui uji t menunjukkan bahwa profitabilitas, likuiditas berpengaruh signifikan terhadap struktur modal, sedangkan struktur aktiva tidak berpengaruh signifikan terhadap struktur modal.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124811201","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 PELATIHAN AKUNTANSI, DAN LAMA USAHA TERHADAP PERENCANAAN DAN PENGGUNA INFORMASI AKUNTANSI PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG 会计培训的影响，长期努力的规划和会计信息用户在马郎市UMKM地区
RISTANSI: Riset Akuntansi Pub Date : 2023-07-11 DOI: 10.32815/ristansi.v4i1.1746
Ayu Krisnawati, Linda Wahyu Widiastuti, Justita Dura, Mochamad Renaldi
{"title":"PENGARUH PELATIHAN AKUNTANSI, DAN LAMA USAHA TERHADAP PERENCANAAN DAN PENGGUNA INFORMASI AKUNTANSI PADA UMKM KECAMATAN LOWOKWARU KOTA MALANG","authors":"Ayu Krisnawati, Linda Wahyu Widiastuti, Justita Dura, Mochamad Renaldi","doi":"10.32815/ristansi.v4i1.1746","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1746","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000Untuk mengetahui pengaruh perencanaan dan penggunaan informasi akuntansi pada UMKM di kecamatan Lowokwaru Kota Malang. Teknik pengumpulan sampel dengan penyebaran kuesioner, dengan jumlah sampel sebanyak 97 responden. Metode penelitian yang digunakan menggunakan kuantitatif. Hasil penelitian menunjukkan bahwa pelatihan akuntansi dan lama usaha mempunyai pengaruh terhadap penggunaan informasi akuntansi  di Kota Malang. Penelitian selanjutnya diharapkan dapat memperoleh data yang lebih yang luas dan komprehensif. \u0000 \u0000 \u0000 \u0000","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124016226","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 LITERASI KEUANGAN, ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KINERJA UMKM PADA PELAKU USAHA KULINER DI KOTA METRO 金融素学、市场发展和产品创新对都市烹饪人员UMKM绩效的影响
RISTANSI: Riset Akuntansi Pub Date : 2023-07-08 DOI: 10.32815/ristansi.v4i1.1723
Galia Intan Suri Mahardika, Angga Kurniawan, Elmira Febri Darmayanti
{"title":"PENGARUH LITERASI KEUANGAN, ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KINERJA UMKM PADA PELAKU USAHA KULINER DI KOTA METRO","authors":"Galia Intan Suri Mahardika, Angga Kurniawan, Elmira Febri Darmayanti","doi":"10.32815/ristansi.v4i1.1723","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1723","url":null,"abstract":"This study aimed at analyzing financial literacy (1), market orientation (2), and product innovation (3) on the performance of small and medium enterprises (SMEs) in culinary business actors in Metro City. This type of research used quantitative research method. The data used in this research were primary data, data collection were distributed through questionnaires to culinary business actors as many as 980 respondents. The sampling technique in this study was in slovin formula and the research sample criteria in order to obtain a research sample was 98 respondents. The results showed that financial literacy had a positive and significant effects on small and medium enterprise (SME) performance, market orientation had a positive and significant effect on SME performance, and product innovation had a positive and significant effect on SME performance. Then, in the F test (model test) the results showed that financial literacy, market orientation and product innovation had positive effects on the performance of SMEs in culinary businesses in Metro City.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"30 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113976621","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
AKUNTANSI PERFILMAN : PERAN DALAM INDUSTRI PERFILMAN NUSANTARA 电影会计:电影行业的角色
RISTANSI: Riset Akuntansi Pub Date : 2023-07-07 DOI: 10.32815/ristansi.v4i1.1677
Indra Lukmana Putra, Ditya Wardana, C. D. S. Nugroho
{"title":"AKUNTANSI PERFILMAN : PERAN DALAM INDUSTRI PERFILMAN NUSANTARA","authors":"Indra Lukmana Putra, Ditya Wardana, C. D. S. Nugroho","doi":"10.32815/ristansi.v4i1.1677","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1677","url":null,"abstract":"This study focuses on identifying films as intangible assets using accounting perceptions Research is carried out as an industrial internship agenda that aims to reduce the Gap/distance between academics and practitioners, namely going directly into the industry to find out the obstacles they face. Film Accounting has an accounting role in the film industry. Film Accounting here aims to build a practical accounting concept in the Indonesian film industry as an industrial culture that continues to grow. This study uses a qualitative research design with a case study approach. Data collection was carried out on a primary and secondary basis with the subject of the Indonesian film industry. The results of this study indicate that the role of accounting is found in every stage of the film and different accounting practices are found in the film industry. One of them records film as an asset owned by a film entity. Several obstacles namely royalties, piracy and settlement can be completed as a film accountant role. The conclusion is that renewal and the active role of accountants in the film industry are needed in order to build and resolve the obstacles to the Indonesian film industry.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115120455","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 PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI 2015年，在BANYUWANGI地区技术服务部门(PSAP)财务报告(UPTD)上，政府会计标准陈述(PSAP)的应用分析
RISTANSI: Riset Akuntansi Pub Date : 2023-07-07 DOI: 10.32815/ristansi.v4i1.1688
Ilma Faizah Wijiyono, Nurshadrina Kartika Sari, Wiwik Fitria Ningsih
{"title":"ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO 13 TAHUN 2015 PADA PENYAJIAN LAPORAN KEUANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) PUSKESMAS BAJULMATI DI KABUPATEN BANYUWANGI","authors":"Ilma Faizah Wijiyono, Nurshadrina Kartika Sari, Wiwik Fitria Ningsih","doi":"10.32815/ristansi.v4i1.1688","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1688","url":null,"abstract":"This research was conducted to analyze the application of the Statement of Government Accounting Standards Number 13 of 2015 to the Presentation of Public Health Center Financial Reports as a form of Public Service Agency. This research uses a qualitative method that is descriptive with a case study approach. This study uses in-depth interviews with each informant. The results showed that the Bajulmati Health Center had not implemented PSAP No.13 of 2015 properly and correctly. In its implementation, the presentation of the financial reports of the Bajulmati Health Center uses Banyuwangi Regent Regulation No. 40 of 2018, Banyuwangi Regency Regional Regulation No. 17 of 2107, and Regulation of the Minister of Health of the Republic of Indonesia No. 6 of 2022 in accordance with the directions of the Health Service.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"191 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123318349","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
E-SAMSAT: SARANA UNTUK MEMBANTU DAN MEMUDAHKAN WAJIB PAJAK MELAKUKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR 电子车管所:帮助和方便纳税人对汽车征税的手段
RISTANSI: Riset Akuntansi Pub Date : 2023-07-07 DOI: 10.32815/ristansi.v4i1.1676
Rina Rindiyani, M. Faisol
{"title":"E-SAMSAT: SARANA UNTUK MEMBANTU DAN MEMUDAHKAN WAJIB PAJAK MELAKUKAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR","authors":"Rina Rindiyani, M. Faisol","doi":"10.32815/ristansi.v4i1.1676","DOIUrl":"https://doi.org/10.32815/ristansi.v4i1.1676","url":null,"abstract":"The aims of this reseach to know the implementation of E-Samsat at the Sumenep District SAMSAT Office. The researcher uses the case study method by conducting interviews with five informants: one SAMSAT office employee and four motor vehicle taxpayers who use E-Samsat. To analyze the data using qualitative data analysis (Miles & Huberman). The results of this study state that the implementation of the use of E-Samsat is very helpful and makes it easier for taxpayers to make motor vehicle tax payments. Taxpayers don't need to stand in long queues, because they can make tax payments from anywhere, and at any time via E-Samsat. However, the biggest contribution to accessing E-Samsat is the internet network, so whether or not the network is stable affects the utilization of E-Samsat.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116982381","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
BAGAIMANA ADAPTASI SISTEM KERINGANAN PEMBAYARAN PT JASA RAHARJA MADIUN SAAT COVID-19? 在COVID-19期间，PT JASA RAHARJA MADIUN的遣散费制度如何适应?
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1185
Selvia Angger Sari, S. Utomo, Elana Era Yusdita
{"title":"BAGAIMANA ADAPTASI SISTEM KERINGANAN PEMBAYARAN PT JASA RAHARJA MADIUN SAAT COVID-19?","authors":"Selvia Angger Sari, S. Utomo, Elana Era Yusdita","doi":"10.32815/ristansi.v3i2.1185","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1185","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui sistem pengajuan keringanan pembayaran IWKBU dan pemberlakuan sistem pemutihan selama pandemi bagi wajib pajak selama 3 bulan untuk meringankan pembayaran SWDKLLJ pada PT Jasa Raharja (Persero) Kantor Perwakilan Cabang Madiun pada masa Covid-19. Jenis penelitian yang digunakan adalah deskriptif kualitatif, peneliti melakukan wawancara kepada informan yaitu karyawan PT Jasa Raharja (Persero) Cabang Madiun. Hasil dari penelitian ini adalah pegawai Jasa Raharja Kota Madiun bahwa pendapatan dimasa pandemi ini sangat menurun, begitu juga diberlakukan sistem meminta keringanan untuk PO Bus dan diberlakukan sistem pemutihan selama 3 bulan untuk wajib pajak karena dengan adanya pandemi perekonomian masyarakat menurun dan pihak PO Bus tidak dapat beroprasi. Kemudian adanya aplikasi JR-Ku dapat mempermudah pembayaran dan dapat lebih efektif dan evisien dalam waktu.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125017158","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, EFEKTIVITAS SISTEM PERPAJAKAN, DAN MOTIVASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI 税收知识、税收制度的有效性和个人纳税人纳税的税收动机的影响
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1233
Rizma Nadiah Safitri, Nyimas Wardatul Afiqoh
{"title":"PENGARUH PENGETAHUAN PAJAK, EFEKTIVITAS SISTEM PERPAJAKAN, DAN MOTIVASI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI","authors":"Rizma Nadiah Safitri, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i2.1233","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1233","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Pengaruh Pengetahuan Pajak, Efektivitas Sistem  dan Motivasi Pajak tehadap kepatuhan Wajib Pajak orang pribadi. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh Wajib Pajak orang pribadi yang tedaftar di KPP Pratama Gresik. Sampel yang digunakan dalam penelitian ini berjumlah 95 orang. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Accidential Sampling. Metode pengumpulan data yanng menggunakan kuesioner. Teknik  analisis yang digunakan dalam penelitian ini, Analisis Regresi Linier Berganda. Berdasarkan hasil analisis yang dilakukan diperoleh kesimpulan bahwa Pengetahuan perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak orang pribadi. Sedangkan pada Efektivitas sistem perpajakan dan Motivasi Pajak berpengaruh positif terhadap Kepatuhan Wajib Pajak orang pribadi.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127602744","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: 2
PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI 流动性、杠杆和企业规模对TAX AVOIDANCE的影响，以及独立专员作为温和型变量的影响
RISTANSI: Riset Akuntansi Pub Date : 2023-01-03 DOI: 10.32815/ristansi.v3i2.1159
K. Khasanah, Nyimas Wardatul Afiqoh
{"title":"PENGARUH LIKUIDITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI","authors":"K. Khasanah, Nyimas Wardatul Afiqoh","doi":"10.32815/ristansi.v3i2.1159","DOIUrl":"https://doi.org/10.32815/ristansi.v3i2.1159","url":null,"abstract":"Penelitian ini bertujuan untuk menguji likuiditas, leverage, dan ukuran perusahaan terhadap penghindaran pajak dengan komisaris independen sebagai variabel moderasi. Populasi penelitian adalah perusahaan industri dasar dan kimia yang tercatat di Bursa Efek Indonesia Tahun 2018-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling yang menghasilkan sampel sebanyak 70 data. Sumber data penelitian berupa data sekunder yakni data laporan keuangan tahunan perusahaan dari situs resmi Bursa Efek Indonesia yaitu www.idx.co.id. Analisis data menggunakan regresi moderasi dengan metode nilai selisih mutlak.Hasil penelitian ini menunjukkan bahwa likuiditas dan ukuran perusahaan berpengaruh terhadap penghindaran pajak, sedangkan leverage tidak berpengaruh terhadap penghindaran pajak.","PeriodicalId":321219,"journal":{"name":"RISTANSI: Riset Akuntansi","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125125982","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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