Abacus-A Journal of Accounting Finance and Business Studies最新文献_第8页

Pengaruh Pemberian Sanksi Pajak PBB-P2 dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Kabupaten Bantul PBB-P2税制裁的影响，以及班德尔区纳税人对合规纳税的认识

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI: 10.47153/afs22.3702022

Ardika Awan Indralaksmana, Arni Surwanti, Alni Rahmawati

{"title":"Pengaruh Pemberian Sanksi Pajak PBB-P2 dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Kabupaten Bantul","authors":"Ardika Awan Indralaksmana, Arni Surwanti, Alni Rahmawati","doi":"10.47153/afs22.3702022","DOIUrl":"https://doi.org/10.47153/afs22.3702022","url":null,"abstract":"penilitian ini adalah menganalisis pengaruh pemberian sanksi Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap kepatuhan Wajib Pajak (WP) di Kabupaten Bantul khususnya di Kecamatan Bantul. Permasalahan terkait PBB-P2 masih terdapatnya fenomena wajib pajak yang tidak memenuhi kewajibanya untuk membayar pajak. Pendekatan yang digunakan pada penelitian ini adalah Kuantitatif dengan jenis data primer. Metode pengambilan sampel menggunakan purpossive sampling. Jumlah sampel yang digunakan sebanyak 430 responden. Tempat dan waktu penelitian dilaksanakan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Bantul. Waktu pelaksanaan di mulai bulan Januari 2022 sampai dengan selesai. Sanksi Pajak tidak berpengaruh dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Meskipun butir pertanyaan memiliki nilai mean yang tinggi , namun pada nyatanya hadirnya sanksi pajak dianggap belum memberikan dampak kepada wajib pajak di Kabupaten Bantul khususnya di Kecamatan Bantul. Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Butir pertanyaan pada variable ini memiliki nilai mean yang tinggi yang sebanding lurus dengan Kepatuhan Wajib Pajak dipengaruhi oleh Kesadaran Wajib Pajak. Penelitian terkait kepatuhan wajib pajak pernah dilakukan oleh Yohana Wigati Pada Universitas Sanata Dharma Yogyakarta tentang “Pengaruh kesadaran WP, Pelayanan Fiskus dan Sanksi Perpajakan Trhadap Kepatuhan Wajib Pajak”. Namun isi dari permasalahan yang diteliti sangatlah berbeda, dimana Yohana Wigati menekankan pada pengaruh kesadaran wajib pajak sedangkan penulis menekankan pada pengaruh pemberian sanksi pajak. Perbedaan lainya terdapat pada objek penelitian, penulis menekankan pada objek Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) sedangkan Yohana Wigati tidak melakukan hal tersebut.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"23 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83280167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek 根据《内政部长条例》，于2018年申请村金融系统，以改善因加马里莱奥县斧头路的财务报告质量

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-30 DOI: 10.47153/afs22.3682022

Ida Ayuningtyas Zholaikah Katinem

{"title":"Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek","authors":"Ida Ayuningtyas Zholaikah Katinem","doi":"10.47153/afs22.3682022","DOIUrl":"https://doi.org/10.47153/afs22.3682022","url":null,"abstract":"At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"37 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85826072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Audit Risk Evaluation Using Data Envelopment Analysis with Ordinal Data 基于有序数据包络分析的审计风险评价

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-04-11 DOI: 10.1111/abac.12254

G. R. Amin, Osama El-Temtamy, Samy Garas

引用次数: 0

The Effect of Conditional Management Earnings Forecast Mandates on Voluntary Disclosure and Analyst Forecast Properties 有条件的管理层盈余预测授权对自愿披露和分析师预测性质的影响

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-03-27 DOI: 10.1111/abac.12253

Nathan Zhenghang Zhu, K. Wang, Mark Wilson

引用次数: 6

Local Gambling Attitudes and Audit Quality: Evidence from Audit Adjustments 地方赌博态度与审计质量:来自审计调整的证据

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-03-27 DOI: 10.1111/abac.12252

Lijing Tong, Bin Wu, M. Zhang

引用次数: 4

Beating the Average: Equity Premium Variations, Uncertainty, and Liquidity 击败平均水平:股票溢价变化、不确定性和流动性

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-03-24 DOI: 10.1111/abac.12250

J. Batten, Harald Kinateder, N. Wagner

引用次数: 12

Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940 出版的帐目，管理和决策:1863-1940年的案例研究

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-03-03 DOI: 10.1111/abac.12251

J. Edwards, T. Boyns

引用次数: 3

Determinants of Financial Performance and Its Impact on Firm Value 财务绩效的决定因素及其对企业价值的影响

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-31 DOI: 10.47153/afs21.3192022

Mulyadi, Humaira Dinda Mulyadi

{"title":"Determinants of Financial Performance and Its Impact on Firm Value","authors":"Mulyadi, Humaira Dinda Mulyadi","doi":"10.47153/afs21.3192022","DOIUrl":"https://doi.org/10.47153/afs21.3192022","url":null,"abstract":"This study aims to examine the determinants of financial performance of Manufacturing Companies In The Consumer Goods Industry during 2014-2020 listed on the Indonesia Stock Exchange (IDX) and their effect on firm value. The factors used in this study consist of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA). Also, profitability is also used as a mediating variable. Firm value is proxied by Price Book Value (PBV). \u0000The sampling technique was carried out by purposive sampling method. The research method used is a quantitative method with secondary data. The analysis technique used is Partial Least Square Path Modeling with WarpPLS 7.0 Program. \u0000The results showed that Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) has no significant effect on Firm Value. Profitability has significant positive effect on Firm Value. Meanwhile, Profitability succeeded in mediating all the effects of Liquidity, Leverage, Risk, and Tangibility of Assets (TOA) on Firm Value. For future researchers, it is expected to use Firm Value proxies outside of this study, research object outside of the population that have been studied, and extend the research period. Further researchers are expected to be able to use other models and add other variables beyond those already used in this study.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"3 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85770817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016) 评论Kritis Artikel《董事会与财务透明度和披露:来自意大利的证据》(Karya Torchia and Calabro, 2016)

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI: 10.47153/afs21.3232022

Imanda Firmantyas Putri Pertiwi

引用次数: 0

Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi 分析公司治理作为会计变量确定利润增长的因素

IF 2.1 4区管理学

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-01-28 DOI: 10.47153/afs21.2622022

Ulfi Aprianingrum

{"title":"Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi","authors":"Ulfi Aprianingrum","doi":"10.47153/afs21.2622022","DOIUrl":"https://doi.org/10.47153/afs21.2622022","url":null,"abstract":"This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets on Profit Growth with Corporate Governance as Moderating Variable. This research is a quantitative research. Data were obtained from manufacturing companies registered with ISSI for the 2018-2020 period. The population obtained is 186 companies. The sample used in this study were 62 companies with purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses Eviews 9. The results of this study indicate that the current ratio, debt to asset ratio and corporate governance have no effect on profit growth, return on assets has a significant and negative effect on profit growth, while total asset turnover and net profit margin have a positive and significant effect. to profit growth. Corporate governance can moderate the relationship of return on assets to profit growth, but cannot moderate the relationship of current ratio, debt to asset ratio, total asset turnover and net profit margin to profit growth.","PeriodicalId":47285,"journal":{"name":"Abacus-A Journal of Accounting Finance and Business Studies","volume":"5 1","pages":""},"PeriodicalIF":2.1,"publicationDate":"2022-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91370876","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0