Jurnal ASET Akuntansi Riset最新文献_第3页

Kinerja Modal Intelektual Industri Perbankan Di Indonesia: Apakah Corporate Governance Berpengaruh? 印尼银行业知识资本表现:公司治理影响吗?

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5799

Isna Rahmawati, Andi Asrihapsari, Vidia Ayu Satyanovi, Nasyi’ah Hasanah Purnomowati

引用次数: 0

Pengaruh Financial Target, Ineffective Monitoring, Dan Financial Distress Terhadap Fraud Of Financial Reports 彭格鲁财务目标、无效监控、财务困境与财务报告舞弊

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.6924

Luthfi Miftahul Putri, Yuha Nadhirah Qintharah

引用次数: 0

Revaluasi Aset Pada Perusahaan Perbankan Indonesia 印尼银行的资产估值

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5861

Amir ' Hamzah, Lia Dwi Martika, Indriyani Indriyani

引用次数: 0

The Pengaruh Faktor-Faktor Fraud Triangle Terhadap Financial Statement Fraud Pada Perusahaan BUMN Yang Terdaftar Pada Bursa Efek Indonesia

Jurnal ASET Akuntansi Riset Pub Date : 2023-04-09 DOI: 10.33558/jrak.v14i1.5811

Satria Fathi Alauddin, Ahalik Ahalik

引用次数: 0

FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020) 金融因素对税收侵略性的影响(2018-2020年印尼消费行业研究)

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-29 DOI: 10.37641/riset.v5i1.213

Gabriel Nadya Amarissa, Nofri Nautani, Mansur Yal Harist, Chandra Rony Lumbantobing

{"title":"FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020)","authors":"Gabriel Nadya Amarissa, Nofri Nautani, Mansur Yal Harist, Chandra Rony Lumbantobing","doi":"10.37641/riset.v5i1.213","DOIUrl":"https://doi.org/10.37641/riset.v5i1.213","url":null,"abstract":"Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. \u0000This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. \u0000The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82632466","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

DO COMPANY FUNDAMENTALS AFFECT GOING CONCERN AUDIT OPINION? 公司基本面是否影响持续经营审计意见?

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-28 DOI: 10.37641/riset.v5i1.216

Priscilla Oliviane Ngesthi, Amrie Firmansyah, Ricy Dwi Agustin, Estralita Trisnawati

引用次数: 0

FACTORS INFLUENCING TAX COMPLIANCE IN INDONESIA 影响印尼税务合规的因素

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-28 DOI: 10.37641/riset.v5i1.208

Apran Kurniawan, Revi Novayanthi Br Meliala, Fernandus Roni Febrianto

引用次数: 2

THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS 财政因素和地方政府特征对财政困境的影响

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-28 DOI: 10.37641/riset.v5i1.226

Dwi Tia Ningrum, Rias Sholihah

{"title":"THE INFLUENCE OF FINANCIAL FACTORS AND LOCAL GOVERNMENT CHARACTERISTICS ON FINANCIAL DISTRESS","authors":"Dwi Tia Ningrum, Rias Sholihah","doi":"10.37641/riset.v5i1.226","DOIUrl":"https://doi.org/10.37641/riset.v5i1.226","url":null,"abstract":"The success of regional autonomy can be reflected in the quality of the public services provided. This research was conducted in the local government of cities and regencies in Central Java Province. This study aimed to identify and analyze the effect of financial factors and local government characteristics on financial distress in city and district regional governments in Central Java Province for the 2017-2021 period. This research uses causal associative research with a quantitative approach. In determining the sample, a purposive sampling method was used with a population of all regencies and cities in Central Java Province for the 2017-2021 period. This study utilized eight independent variables and data processing instruments used in Microsoft Excel and Econometric Views (E-Views) version 10 with a panel data regression model. \u0000This study's results are partially the effectiveness and efficiency ratio that affect financial distress. While the other six variables (income growth ratio, independence ratio, regional solvency ratio, population, and audit opinion) partially do not affect financial distress. However, simultaneously the independent variables affect financial distress.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81146735","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

WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY 工作投入对服务质量胜任力和自我效能感的中介作用

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-28 DOI: 10.37641/riset.v5i1.160

Veimina Surya, Wahyuni Dian Purwati, Rian Adi Pamungkas

{"title":"WORK ENGAGEMENT AS MEDIATOR OF COMPETENCE AND SELF-EFFICACY OF SERVICE QUALITY","authors":"Veimina Surya, Wahyuni Dian Purwati, Rian Adi Pamungkas","doi":"10.37641/riset.v5i1.160","DOIUrl":"https://doi.org/10.37641/riset.v5i1.160","url":null,"abstract":"This study aimed to obtain empirical evidence of the effect of competence and self-efficacy on service quality with work engagement as an intervening variable using a cross-sectional study design and 100 health workers with civil servant status as respondents. The study's results prove that simultaneously and partially, competence and self-efficacy have a positive and significant direct effect on work engagement and service quality, and work engagement has a positive and significant effect on service quality. So work engagement positively mediates the relationship between competence and self-efficacy in improving the service quality. The partisanship of health workers by involving themselves will make competence and management efforts in developing self-efficacy more effective in improving the ability of health workers to deliver quality services to inpatients. Competence will enable health workers to improve the quality of services more optimally if they appreciate interprofessional input and fully practice their knowledge. The importance of generalizations that management must develop for health workers in giving trust and experience will be an impetus for health workers to provide quality services in inpatient installations.","PeriodicalId":32552,"journal":{"name":"Jurnal ASET Akuntansi Riset","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-03-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73478609","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

PROFITABILITY, FIRM VALUE, INCOME SMOOTHING: THE MODERATING ROLE OF FIRM GROWTH 盈利能力、企业价值、收益平滑:企业成长的调节作用

Jurnal ASET Akuntansi Riset Pub Date : 2023-03-28 DOI: 10.37641/riset.v5i1.215

Welly Chandra, Amrie Firmansyah, Estralita Trisnawati

引用次数: 0