Costing最新文献

{"title":"Pengaruh Motivasi Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Dengan Kesadaran Sebagai Variabel Intervening Di Kalurahan Wukirsari","authors":"Sri Lestari Yuli Prastyatini, Ananda Olivia Rosalina","doi":"10.31539/costing.v7i1.5718","DOIUrl":"https://doi.org/10.31539/costing.v7i1.5718","url":null,"abstract":"The purpose of this study was to determine: 1) The effect of motivation on motor vehicle tax compliance in the Wukirsari sub-district, 2) The effect of financial conditions on motor vehicle tax compliance in the Wukirsari sub-district, 3) The effect of motivation on motor vehicle taxpayer compliance through awareness as a variable intervening in the Wukirsari Village, 4) The effect of financial condition on taxpayer compliance through taxpayer awareness as an intervening variable in the Wukirsari Village, 5) the effect of tax awareness on motor vehicle taxpayer compliance in the Wukirsari Village.The motorized vehicle taxpayers in Wukirsari Village are the subject of this study's sample. Accidental sampling is the sampling technique employed. An online questionnaire was used to collect the data (google form). The number of questionnaires processed was 100 questionnaires, which could not be processed were 4 questionnaires and which could be processed were 96 questionnaires. Methods of data analysis using path analysis techniques (Path Analysis) with the help of the SPSS program. The findings revealed that: 1) Motivation has no positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 2) Financial Condition has a positive effect on Motor Vehicle Taxpayer Compliance in the Wukirsari Subdistrict, 3) Awareness does not mediate the influence of Motivation on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 4) Awareness does not mediate the influence of Financial Conditions on Motor Vehicle Taxpayer Compliance in Wukirsari Village, 5) Awareness has a positive effect on Motor Vehicle Taxpayer Compliance in Wukirsari Village.
 Keywords: Financial Condition, Motivation, Taxpayer Compliance and Awareness","PeriodicalId":500904,"journal":{"name":"Costing","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303263","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 Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas","authors":"Reza Cahya Anggraini, Saiful Anwar","doi":"10.31539/costing.v7i1.6305","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6305","url":null,"abstract":"The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.
 Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability","PeriodicalId":500904,"journal":{"name":"Costing","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303259","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 E-Servicescape dan Gamifikasi Terhadap Loyalitas Pelanggan Tokopedia (Studi Pada Pelanggan Tokopedia di Kota Surabaya)","authors":"Rias Wiranda Putri Kusnul Aprilia, Sugeng Purwanto","doi":"10.31539/costing.v7i1.7308","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7308","url":null,"abstract":"E-commerce companies are increasingly competitive along with the growing use of e-commerce in Indonesia. As a result, maintaining customer loyalty is an important task for companies. The purpose of this research is to find out how the e-servicescape and gamification influence the loyalty of Tokopedia customers in the city of Surabaya. The research method used is quantitative, with a sample of 100 respondents based on sample criteria. Sampling using purposive sampling approach and non-probability sampling technique. The population in this study are customers on the Tokopedia application in the city of Surabaya. Approach to data analysis using SMART PLS software. The results showed that both e-servicescape and gamification had a positive effect on consumer loyalty. Other findings showed that Tokopedia had layout and functionality as the best e-servicescape aspect while entertainment was the best gamification aspect. 
 Keywords: E-Servicescape; Gamification; Customer Loyalty; E-Commerce","PeriodicalId":500904,"journal":{"name":"Costing","volume":"187 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135304426","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":"Gaya Kepemimpinan Memoderasi Hubungan Komitmen Organisasi Dengan Senjangan Anggaran Dengan Karakteristik Organisasi Sebagai Variabel Anteseden","authors":"Vallery Michaelle Felicia, Monika Palupi Murniati","doi":"10.31539/costing.v7i1.6801","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6801","url":null,"abstract":"This study aims is to determine factors that can cause budgetary slack. More specifically, the purpose of this study is to find out whether there is a moderating effect between leadership style and organizational commitment and budgetary slack by adding organizational characteristics as the antecedent variable of organizational commitment. The type of research used in this study is quantitative with experimental methods by providing treatment to the subjects involved. The design used for this experiment is a 2x2 design for the variables of leadership style and organizational characteristics. The result of this study is that managers with high organizational characteristics tend to have greater organizational commitment than managers with low organizational characteristics. Meanwhile, leadership style does not moderate the relationship between organizational commitment and budgetary slack. From the results of this study, it can be concluded that hight organizational characteristics can affect a manager’s organizational commitment. Companies need to pay attention to the characteristics of their workers, which in this case means instrumental communication or the quality of information conveyed by managers to their subordinates.
 Keywords: Budgetary slack; leadership style; organizational commitment; organizational characteristics; instrumental communication.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135304428","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 Struktur Kepemilikan dan Karakteristik Komite Audit terhadap Tax Avoidance dengan CSR sebagai Variabel Intervening","authors":"Rika Rudiatun, Diah Hari Suryaningrum","doi":"10.31539/costing.v7i1.6420","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6420","url":null,"abstract":"Penelitian ini dimaksudkan untuk menguji pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance dengan corporate social responsibility sebagai variabel intervening. Studi kuantitatif ini berfokus pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021.Teknik penentuan sampel dalam penelitian ini menggunakan purposive sampling dengan hasil akhir 23 perusahaan. Dalam penelitian ini Structural Equation Model (SEM) dengan SmartPLS digunakan untuk analisis data. Hasil penelitian menunjukkan kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit, dan CSR tidak berpengaruh terhadap tax avoidance. Kepemilikan institusional berpengaruh positif terhadap CSR, ukuran komite audit berpengaruh negatif terhadap CSR, sedangkan keahlian akuntansi dan keuangan anggota komite audit tidak berpengaruh terhadap CSR. CSR tidak dapat memediasi pengaruh kepemilikan institusional, ukuran komite audit, keahlian akuntansi dan keuangan anggota komite audit terhadap tax avoidance. Implikasi penelitian ini yaitu diharapkan perusahaan dapat mengurangi adanya praktik tax avoidance agar lebih mematuhi tanggung jawab perusahaan sebagai wajib pajak. Implikasi bagi pemerintah yaitu agar lebih memperketat setiap regulasi perpajakan agar dapat mengurangi adanya praktik tax avoidance.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303255","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":"Analisis Return On Asset Return On Equity Debt To Asset Ratio Debt To Equity Ratio Terhadap Return Saham (Study Pt. Xl Axiata Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2021)","authors":"Yoga Mudofar Bahri, Kokom Komariah, Dicky Jhoansyah","doi":"10.31539/costing.v7i1.6850","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6850","url":null,"abstract":"This study aims to determine financial performance as measured by Debt to Asset Ratio (DAR), Debt to Equity (DER), Return On Assets (ROA), Retun On Equity (ROE) on Stock Returns at PT. XL Axiata Tbk which is listed on the Indonesia Stock Exchange for the 2014-2020 period. The sampling technique was purposive sampling, obtained by companies as research samples, namely: PT. XL Axiata Tbk for the 2014-2021 period. Data collected secondary data with descriptive and associative methods of quantitative approaches. Data analysis technique correlation analysis, analysis of the coefficient of determination, multiple linear analysis, testing the research model f test and testing research research t test with data processing using SPSS 25 software. The results showed that there was a relationship between the variable debt to asset ratio, debt to equity ratio, return on assets , return on equity on stock returns of 0.519 or 51.9% includes the criteria of a strong relationship, debt to asset ratio has a positive and not significant effect on stock returns of 1.416 debt to equity ratio has a positive and insignificant effect on stock returns of 0.042 return on assets has an effect negative and insignificant effect on stock returns of -39.662 return on equity has a positive effect and no significant effect on stock returns of 15.161
 Keywords: Debt to Asset Ratio, Debt to Equity Ratio, Return On Assets, Return On Equity, and Return Saham","PeriodicalId":500904,"journal":{"name":"Costing","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303257","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 Electronic Word Of Mouth (E-Wom) Dan Brand Image Terhadap Purchase Intention Di E-Commerce Lazada","authors":"Poppy Avianti, Siti Aminah","doi":"10.31539/costing.v7i1.6699","DOIUrl":"https://doi.org/10.31539/costing.v7i1.6699","url":null,"abstract":"The rapid development of the internet has the potential to become a new business tool for profit, which is then used by business people to carry out business activities using electronic trading systems or often called e-commerce in meeting the needs of society more efficiently and effectively. This study aims to determine the effect of Electronic Word Of Mouth and Brand Image on Purchase Intention in E-commerce Lazada. This research was conducted on 84 respondents who are active students of the Faculty of Economics and Business Class of 2019 UPN “Veteran” Jawa Timur who knew Lazada e-commerce. And selected using non-probability sampling and purposive sampling methods. The data analysis technique in this study is the Partial Least Square (PLS) analysis technique. Data is primary data by using the method of collection through a questionnaire. The Likert scale is used to measure variables in this study. The results of the study show that Electronic Word Of Mouth and Brand Image have a significant positive effect on Purchase Intention.
 Keywords : Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intentions
 
 Abstrak
 Perkembangan internet yang pesat berpotensi sebagai sarana bisnis baru untuk memperoleh keuntungan, yang kemudian dijadikan para pebisnis untuk melakukan aktivitas bisnis dengan menggunakan sistem perdagangan elektronik atau sering disebut ecommerce dalam memenuhi kebutuhan masyarakat yang lebih efisien dan efektif. Penelitian ini bertujuan untuk mengetahui pengaruh Electronic Word Of Mouth dan Brand Image terhadap Purchase Intention di Ecommerce Lazada. Penelitian ini dilakukan terhadap 84 responden yang merupakan mahasiswa/mahasiswi aktif Fakultas Ekonomi dan Bisnis Angkatan 2019 UPN Veteran Jawa Timur yang mengetahui e-commerce Lazada. Dan dipilih menggunakan metode non-probability sampling dan purposive sampling. Teknik analisis data pada penelitian adalah teknik analisis Partial Least Square (PLS). Data merupakan data primer dengan menggunakan metode pengumpulan melalui kuesioner. Skala likert digunakan untuk mengukur variabel pada penelitian ini. Hasil dari penelitian menunjukkan bahwa Electronic Word Of Mouth dan Brand Image berpengaruh siginifikan positif terhadap Purchase Intention. 
 Kata Kunci: Brand Image; E-commerce; Electronic Word Of Mouth; Purchase Intention","PeriodicalId":500904,"journal":{"name":"Costing","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303260","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 Penghargaan Finansial, Pertimbangan Pasar Kerja, Lingkungan Kerja Dan Pelatihan Profesional Terhadap Minat Mahasiswa Akuntansi Universitas Buana Perjuangan Karawang Menjadi Akuntan Publik","authors":"Mia Melati, Devi Astriani, Fista Apriani Sujaya","doi":"10.31539/costing.v7i1.7378","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7378","url":null,"abstract":"Public accountants have an important role in improving the quality and quality of information in the financial sector. On the other hand, students' choice of profession as public accountants is still quite low, with quite strict job regulations and lengthy procedures, making some students reluctant to pursue this profession. Evaluating and analyzing the effect of financial rewards, labor market considerations, work environment and professional training on the interest of accounting students at Buana Perjuangan Karawang University to become public accountants is the aim of this research. As a research tool used multiple linear regression analysis method. Accounting students were used as the population, as well as the purposive sampling method used to determine the sample. Utilizing the help of SPSS version 26 as an analysis tool. The results of the partial hypothesis test show that there is a positive and significant influence on the factors of financial rewards, labor market considerations, and professional training on the interest of accounting students to become public accountants. However, the work environment variable has no significant effect on the interest of accounting students to become public accountants. Meanwhile, simultaneously (simultaneously) on financial rewards, labor market considerations, work environment and professional training there is a positive and significant influence on the interest of accounting students to become public accountants.
 Keywords: Financial Rewards, Labor Market, Work Environment, Professional Training","PeriodicalId":500904,"journal":{"name":"Costing","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303253","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 Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, dan Kepemilikan Institusional Terhadap Penghindaran Pajak","authors":"Tri Mahmudi, Kartika Hendra Titisari, Sari Kurniati","doi":"10.31539/costing.v7i1.7154","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7154","url":null,"abstract":"Tax avoidance is a legal action taken against taxpayers by taking advantage of certain tax loopholes to avoid paying the tax burden and enabling the company to obtain the expected profit. Testing and research analysis of the effect of profitability, leverage, sales growth, and institutional ownership on tax evasion is the research objective. This research uses a purposive sampling method, the number of samples is 120 samples or 40 companies that go public in the consumer non-cyclical sector which are listed on the Indonesia Stock Exchange in 2019-2021. The data used secondary data in the form of annual financial reports with an analytical model, namely multiple linear regression analysis with SPPS Statistics version 25 software. The results show that profitability, leverage, and sales growth effect on tax avoidance. While institutional ownership have no effect on tax avoidance..
 Keywords: profitability, leverage, sales growth, institutional ownership.","PeriodicalId":500904,"journal":{"name":"Costing","volume":"231 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303262","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 Organizational Citizenship Behavior Dalam Memediasi Pengaruh Transformational Leadership Terhadap Innovative Work Behavior (Studi Pada Dinas Kesehatan Kota Bandung)","authors":"Maria Apriliyanti Ningrum, Ani Surtiani Surtiani, Ginanjar Wira Saputra","doi":"10.31539/costing.v7i1.7650","DOIUrl":"https://doi.org/10.31539/costing.v7i1.7650","url":null,"abstract":"
 The government encourages innovation in local governments. The success of organizational innovation is certainly inseparable from the innovative work behavior of its employees. To improve innovative work behavior, many factors influence. The purpose of this study is to determine the role of organizational citizenship behavior that mediates the influence of transformational leadership on innovative work behavior. Sample collection is carried out by random sampling and is cross sectional. Using the Slovin formula, a sample of 83 people from a population of 847 was obtained. Based on the test results, it was found that Transformational leadership (β = 0.632; t = 5.654; p-values = 0.000), had a positive and significant effect on innovative work behavior, Transformational leadership (β = 0.734; t = 18.946; p-values = 0.000), positive and significant effect on organizational citizenship behavior, Organizational citizenship behavior (β = 0.761; t = 7.339; p-values = 0.000), positive and significant effect on innovative work behavior and Organizational citizenship behavior (β = 0.558; t = 7.746; p-values = 0.000), as mediator variables have a positive and significant effect on the causal relationship between transformational leadership with innovative work behavior. The magnitude of the model's prediction power with an R-Square score, which is 0.743 for innovative work behavior and 0.538 for organizational citizenship behavior. Thus, transformational leadership has a positive effect on innovative work behavior both directly and through organizational citizenship behavior.
 Keywords: Innovative Work Behavior, Organizational Citizenship Behavior, Transformational Leadership","PeriodicalId":500904,"journal":{"name":"Costing","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135303266","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}