Jurnal Akuntansi Aktual最新文献

{"title":"PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, BUDAYA ORGANISASI DAN LINGKUNGAN KERJA TERHADAP MOTIVASI KERJA PADA KARYAWAN CV. CIPTA LAYLA BINA KARYA (AYAM GEPREK LAYLA)","authors":"Alifah Febirika Nurjanah, Adi Santoso","doi":"10.47232/aktual.v21i1.309","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.309","url":null,"abstract":"This study aims to understand, describe, analyze and describe the influence of transformational leadership, organizational culture and work environment on work motivation in employees of CV. Cipta Layla Bina Karya (Chicken Geprek Layla). The research studied by researchers is a descriptive type with a quantitative approach. This study has a human resource population of all branches of 193 people. From the number of populations, it is possible to find the number of samples to be studied using the slovin formula. Where the number of samples found as many as 66 respondents. Sampling method taken accidental sampling. The coefficient of determination taken by the researcher is multiple linear regression analysis. The results of this study found that transformational leadership has no significant effect on work motivation. While organizational culture and work environment have a significant effect on work motivation of CV employees. Cipta Layla Bina Karya (Chicken Geprek Layla).","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136175180","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}

{"title":"PENGARUH STRES KERJA, LINGKUNGAN KERJA, DAN GAYA KEPEMIMPINAN TERHADAP KEPUASAN KERJA GURU PADA SMK NEGERI 1 PONOROGO","authors":"Siti Munawaroh, Umi Farida, Sri Hartono","doi":"10.47232/aktual.v21i1.291","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.291","url":null,"abstract":"This study aims to determine the effect of work stress, work environment, and leadership style on teacher job satisfaction at SMK Negeri 1 Ponorogo. The population in this study were all teachers at SMK Negeri 1 Ponorogo, totaling 77 people. and the sample used was 30 respondents. The sampling technique in this study was Nonprobability Sampling using Saturated Sampling. This research uses quantitative research methods. Data collection techniques using observation, interviews/interviews, and questionnaires. To test the instrument using the validity test and reliability test. The data analysis technique uses multiple linear regression analysis and analysis of the coefficient of determination (R2). The results showed that 1) Job Stress has a negative effect on Job Satisfaction with a significance of 0.046. 2) Work environment has a positive effect on job satisfaction with a significance of 0.014. 3) Leadership style has a positive effect on job satisfaction with a significant value of 0.000. 4) Job Stress, Work Environment, and Leadership Style simultaneously influence Job Satisfaction by 49.3% and the remaining 50.7% are influenced by other variables outside the variables in this study.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136297941","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}

{"title":"PENGARUH SIKAP PROFESIONAL, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA GURU DI SMA MUHAMMADIYAH 1 PONOROGO","authors":"Nayni Nayni, Adi Santoso, Eka Destriyanto Pristi Ayuningtyas","doi":"10.47232/aktual.v21i1.306","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.306","url":null,"abstract":"The purpose of this research is to find out whether there is an influence of professional attitude (x1) on teacher performance (y), the effect of work motivation (x2) on teacher performance (y), the effect of work discipline (X3) on teacher performance and to find out how much the influence of professional attitude (x1), the need for work motivation (x2) and work discipline (x3) jointly affect teacher performance (y). The method used in this study is the observation method, with a quantitative correlation and regression approach. The number of samples is 45 people taken from the teaching staff at SMA Muhammadiyah 1 Ponorogo. The data processing method uses multiple regression analysis. The results showed that the professional attitude variable (x1) had a significant influence on teacher performance (y) as evidenced by the coefficient of professional attitude variable (x1) with a t-test value of 3.225 > ttable 2.019, while the work motivation variable (x2) with a test value tcount is 3.924 which is greater than ttable 2.019, while the work discipline variable (x3) has a tcount test value of 3.583 > 2.019. Based on the f test shows that the probability value is <0.05, it can be said that there is a jointly significant influence between the independent variables on the dependent variable. This means that there is a positive influence between professional attitude (x1), work motivation (x2), work discipline (x3) on teacher performance (y). teacher performance. Based on the results of the analysis it can be concluded that together professional attitude, work motivation and work discipline have a significant positive influence on the performance of SMA Muhammadiyah 1 Ponorogo teachers.Keywords: teacher performance, professional attitude, work motivation and work discipline","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135201197","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}

{"title":"PERAN OTORITAS JASA KEUANGAN DALAM PENGAWASAN PINJAMAN ONLINE","authors":"Jonathan Jacob Paul Latupeirissa, Ayu Indira Dewiningrat","doi":"10.47232/aktual.v21i1.297","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.297","url":null,"abstract":"Lembaga Otoritas Jasa Keuangan (OJK) diberi kewenangan oleh undang-undang untuk mengendalikan kegiatan komersial lembaga jasa keuangan (LJK). Hal ini bertujuan untuk menjamin kepastian hukum dan perlindungan hukum bagi para pihak. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis cara kerja pinjaman online dan peran otoritas keuangan dalam pengawasan pinjaman online. Penelitian ini merupakan penelitian kepustakaan dengan menggunakan metode kualitatif. Sumber data utama penelitian ini adalah data skunder pada Otoritas Jasa Keuangan untuk melacak kinerja pinjaman online. Analisis data melalui pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa praktik pinjam meminjam uang secara online merupakan layanan pinjam meminjam uang teknologi informasi dimana penyelenggaraan layanan keuangan ini bertujuan untuk menguntungkan pemberi pinjaman, membawa peminjam bersama-sama membuat perjanjian pinjaman secara langsung melalui elektronik melengkapi sistem di Internet. Dalam hal ini, permohonan pinjaman yang diterima oleh informasi peminjam dapat diterima atau ditolak. Jika suah di tolak tetapi peminjam masih ingin melanjutkan pinjaman, maka harus memperbaiki semua alasan penolakan dalam aplikasi. Lebih lanjut, peran Otoritas Jasa Keuangan dalam pengawasan pinjaman online secara efektif dengan melakukan pengawasan yang bersifat dua arah.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136251679","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}

{"title":"PENGARUH SELF EFFICACY, INSENTIF, DAN QUALITY OF WORK LIFE TERHADAP PENGEMBANGAN KARIR KARYAWAN DI KANTOR PT. CIPTA GAGAS LESTARI KOTA PONOROGO","authors":"Rizki Dwi Puspita Rini, Umi Farida, Eka Destriyanto Pristi A.","doi":"10.47232/aktual.v21i1.278","DOIUrl":"https://doi.org/10.47232/aktual.v21i1.278","url":null,"abstract":"The background of this research is that employees complain about demands from companies where the work is not in accordance with their jobdesk, the incentives they get are not in accordance with what they are doing. In this study the researcher aims to examine whether there is an effect of self-efficacy, incentives, and quality of work life on employee career development at the Pt.Cipta Gagas Lestari Office, Ponorogo City. The method in this study uses a descriptive approach with multiple linear regression analysis where this technique aims to show whether there is an influence between the independent variables on the dependent variable. If the coefficient of determination is R²0, it means that the independent variable has no effect at all (0%) on the dependent variable. Conversely, if the coefficient of determination is R²1, it means that the dependent variable is 100% influenced by the independent variable. The results of this study indicate that self-efficacy, incentives, and quality of work life simultaneously affect the career development of employees at the PT.Cipta Gagas Lestari Ponorogo Office. This is evidenced by the results of the F test where F count 12.226 F table 2.79 with a significance of 0.000 0.05. Self-efficacy, incentives, and quality of work life simultaneously influence the career development of employees at the PT. Cipta Gagas Lestari Ponorogo Office.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135250840","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}

{"title":"Apakah masih relevan teori akuntansi positif?","authors":"Meivida Medyastanti, Bambang Subroto","doi":"10.17977/um004v9i12022p148","DOIUrl":"https://doi.org/10.17977/um004v9i12022p148","url":null,"abstract":"AbstractThis study discusses the development, research, and critique of Accounting Positive Theory (APT). The five main steps of the scoping review methodology were utilized to conduct this study. There were 104 articles were collected from 1978 to 2022 through the use of a search engine and library search. After selecting and mapping of the relevant literature, 52 articles were further analyzed. This study concludes that APT is still relevant for current and future accounting research, despite its methodological, philosophical, and APT economy approach criticisms. Therefore, future research will contribute to solving the APT issue.AbstrakPenelitian ini mempelajari perkembangan, penelitian, dan kritik terhadap Teori Akuntansi Positif (TAP). Penelitian ini menggunakan pendekatan scoping review dengan lima langkah utama untuk mengidentifikasi TAP. Sejumlah 104 artikel penelitian dikumpulkan terkait dengan TAP dari tahun 1978 sampai dengan 2022 dengan menggunakan mesin pencari internet dan penelitian kepustakaan. Setelah melalui tahapan pemilihan dan pemetaan literatur, terdapat 52 artikel yang dianalisis lebih lanjut. Penelitian ini menyimpulkan bahwa TAP masih relevan sehingga dapat digunakan untuk praktik penelitian akuntansi saat ini dan masa depan, meskipun ada beberapa kritik terhadap TAP, dari segi metodologi, filosofi, dan pendekatan ekonomi TAP. Oleh karena itu, penelitian masa depan akan memberikan kontribusi untuk memecahkan masalah TAP.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46266753","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}

{"title":"Pengaruh tata kelola dan kinerja perusahaan terhadap financial distress pada perusahaan consumer goods industry","authors":"Hayyu Rachma Annisa, Hidayati Nur Rochmah, W. Ekasari","doi":"10.17977/um004v9i22022p096","DOIUrl":"https://doi.org/10.17977/um004v9i22022p096","url":null,"abstract":"AbstractThis study aims to determine the effect of corporate governance and performance on financial distress. This quantitative study collected data from 10 companies listed in the Indonesia Stock Exchange (IDX) from 2015 to 2019. Using multiple linear regression to analyse the data, the result of this study shows that managerial ownership, profitability, and liquidity have a negative effect on financial distress, but the institutional ownership, independent commissioner, director’s size, and leverage have no effect on financial distress. This study has several limitations, including the inaccessibility of financial statements for a number of companies, incomplete availability of the variables for some companies, and the inability to generalize the results of this to other industrial companies. This study is expected to contribute to the development of theory and knowledge on the impact of corporate governance and company performance on the estimation of the financial distress of companies, especially those in the consumer goods industry.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh tata kelola dan kinerja perusahaan terhadap financial distress. Penelitian ini menggunakan pendekatan kuantitatif dengan 10 sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Dengan menggunakan analisis regresi berganda, variabel kepemilikan manajerial, profitabilitas, dan likuiditas berpengaruh negatif terhadap terjadinya financial distress, sedangkan kepemilikan institusional, proporsi dewan komisaris independen, jumlah dewan direksi, dan leverage tidak berpengaruh terhadap financial distress. Penelitian ini memiliki beberapa keterbatasan antara lain tidak tersedianya laporan keuangan untuk beberapa perusahaan, tidak lengkapnya variabel pada beberapa perusahaan, dan hasil penelitian tidak yang dapat disamaratakan untuk perusahaan industri lainnya. Penelitian ini diharapkan dapat memberikan kontribusi sebagai sarana pengembangan teori dan ilmu pengetahuan tentang pengaruh tata kelola perusahaan dan kinerja perusahaan untuk memperkirakan financial distress terutama bagi perusahaan yang bergerak pada bidang industri barang konsumsi.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41771977","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}

{"title":"Kepribadian supervisor, resiliensi auditor, stress kerja dan penurunan kualitas audit","authors":"Faris Syahfaturohma, Eka Ananta Sidharta, Y. S. Guntur","doi":"10.17977/um004v9i22022p167","DOIUrl":"https://doi.org/10.17977/um004v9i22022p167","url":null,"abstract":"AbstractResearch on supervisor personality and auditor resilience is still limited so it is an interesting topic to study. Audit staff is one of the professions susceptible to stress due to environmental pressure. This stressful condition can lead to dysfunctional act. This study aims to determine the effect of work stress on the decline in the audit quality moderated by the supervisor's personality and auditor resilience. The respondents of this study were audit staff in public accounting firms in Malang. Moderated Regression Analysis was used to test the six hypotheses. Based on the results of the study, work stress has a positive effect on the act of decreasing audit quality. Extroversion supervisor personality can mitigate the effect of work stress on audit quality decline, while agreeableness personality can strengthen this impact. The personality, conscientiousness and neuroticism of the supervisor, as well as audit staff resilience had no influence. This suggests that the supervisor's personality plays a role in reducing the possibility of audit staff lowering the quality of the audit.AbstrakPenelitian tentang kepribadian supervisor dan resiliensi auditor masih terbatas sehingga merupakan topik yang menarik untuk diteliti. Auditor merupakan salah satu profesi yang rentan mengalami stres karena tekanan dari lingkungan. Kondisi stres ini bisa membuat auditor untuk bertindak disfungsional. Tujuan penelitian ini adalah untuk mengetahui pengaruh stres kerja terhadap penurunan kualitas audit yang dimoderasi oleh kepribadian supervisor dan resiliensi auditor. Responden dalam penelitian ini adalah staf audit yang bekerja di kantor akuntan publik wilayah Kota Malang. Moderated Regression Analysis digunakan untuk menguji keenam hipotesis penelitian. Berdasarkan hasil penelitian, stres kerja berpengaruh positif terhadap tindakan penurunan kualitas audit. Kepribadian supervisor yang extroversion dapat memperlemah pengaruh stres kerja terhadap penurunan kualitas audit, sementara kepribadian agreeableness dapat memperkuat pengaruh tersebut. Kepribadian supervisor jenis conscientiousness dan neuroticism, serta resiliensi auditor tidak memiliki pengaruh terhadap kualitas audit. Hal ini mengindikasikan bahwa kepribadian supervisor berperan untuk mengurangi kemungkinan terjadinya tindakan penurunan kualitas audit yang dilakukan oleh staf audit.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45629326","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}

{"title":"Reaksi ketahanan pada Indeks Harga Saham Gabungan dan Indeks Saham Syariah Indonesia: bukti kondisi sebelum dan era Covid-19","authors":"Khavid Normasyhuri, Erike Anggraeni, Nanang Defri Wahyu Pratama","doi":"10.17977/um004v9i22022p111","DOIUrl":"https://doi.org/10.17977/um004v9i22022p111","url":null,"abstract":"AbstractUsing paired sample t-tests, this study aims to determine the resilience of the Indonesia Composite Index (IHSG-IDX Composite) and the Indonesia Sharia Stock Index (ISSI) before and during the COVID-19 era. The results showed that there were significant differences in the IDX Composite before and during the COVID-19 pandemic era. This results indicate that the IDX Composite is experiencing shocks as a result of its inability to deal with the turmoil caused by the deadly COVID-19, resulting in price index volatility. However, there was no difference in the Indonesian Sharia Index, indicating that this index remains strong and stable. The results of this study are expected to guide foreign and domestic investors to make decision whether to buy, sell or hold shares, of both conventional and sharia stocks in the era of the COVID-19 pandemic.AbstrakPenelitian ini bertujuan untuk melihat reaksi ketahanan Indeks Harga Saham Gabungan (IHSG) dan Indeks Saham Syariah Indonesia (ISSI) sebelum dan ketika era COVID-19 dengan menggunakan uji beda paired sample t-test. Hasil uji yang dilakukan menunjukkan bahwa terdapat perbedaan yang signifikan pada IHSG. Hal ini menunjukkan bahwa IHSG mengalami guncangan. Reaksi pasar saham Indonesia tidak mampu menghadapi gejolak yang terjadi akibat virus COVID-19 sehingga terjadi ketidakstabilan pada IHSG di era pandemi. Namun, hasil penelitian menunjukkan tidak terdapat perbedaan yang signifikan pada Indeks Saham Syariah Indonesia sebelum dan ketika era pandemi COVID-19. Hal ini menunjukkan bahwa pasar saham syariah cukup stabil dan memiliki ketahahanan yang kuat. Hasil dalam penelitian ini diharapkan memberikan implikasi khususnya bagi para investor asing maupun domestik untuk memilih investasi saham baik saham konvensional maupun saham syariah terutama pada era pandemi COVID-19 dalam pengambilan keputusan terkait dengan keputusan membeli, menjual atau bahkan menahan saham agar mendapatkan imbal hasil di masa depan.","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45452539","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}

{"title":"Tax avoidance motives in property and real estate firms","authors":"Cintia Aulia Ramadanti, D. M. Putra","doi":"10.17977/um004v9i22022p119","DOIUrl":"https://doi.org/10.17977/um004v9i22022p119","url":null,"abstract":"AbstractThe purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019. This quantitative study utilized secondary data from 101 sample companies collected purposively. To test the hypotheses, multiple linear regression was employed. The findings showed that CSR had no effect on tax avoidance. In contrast, capital intensity had a negative impact on tax avoidance, whereas corporate risk had a positive impact. Thus, it is implied that property and real estate companies do not use their fixed assets to take advantage of depreciation to avoid taxes that can harm the government; on the contrary, companies have fixed assets to run their operations.Keywords: Tax Avoidance; Capital Intensity; Corporate Risk; Corporate Social ResponsibilityAbstrakTujuan penelitian ini adalah untuk meneliti pengaruh CSR, intensitas modal, dan resiko perusahaan terhadap penghindaran pajak di perusahaan sector property dan real estate yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai dengan 2019. Penelitian kuantitatif ini menggunakan data sekunder dari 101 data perusahaan. Regresi linear berganda digunakan dalam penelitian ini untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa CSR tidak memiliki pengaruh terhadap penghindaran pajak. Namun, intensitas modal memiliki pengaruh negative terhadap penghidaran pajak, sedangkan resiko perusahaan memiliki pengaruh positif. Hal itu berarti perusahaan property dan real estate tidak menggunakan asset tetap perusahaan sehubungan dengan depresiasi untuk menghindari pajak yang dapat merugikan pemerintah. Sebaliknya, perusahaan menggunakan asset tetap untuk menjalankan kegiatan operasional perusahaan.Kata Kunci: Penghindaran Pajak; Intesitas Modal; Risiko Perusahaan; Corporate Social Responsibility","PeriodicalId":33151,"journal":{"name":"Jurnal Akuntansi Aktual","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44808917","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}