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PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Jurnal Akuntansi, Keuangan dan Auditing
Vol 1
, No 1
(2020)
ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have...
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KOMPARASI KELAYAKAN USAHA PEMBIBITAN CABAI MERAH KERITING (Capsicum annum L.) DENGAN CABAI RAWIT (Capsicum frutescens L.) DI DESA BANYUKUNING KECAMATAN BANDUNGAN KABUPATEN SEMARANG
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
Chili is one of the horticultural commodities that has important economic value for several countries in the world, including Indonesia. So need to be chili seedlingis as one of the important links in chili cultivation. The purpose of research are to determine the total cost, revenue, and income of merah keriting chili seedling and cayenne chili seedling farming, to know the level of R/C on merah keriting chili seedling and cayenne chili seedling farming, and to know the comparison of income lev...
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STRATEGI PENGEMBANGAN AGRIBISNIS KEDELAI LOKAL UNTUK MENINGKATKAN PENDAPATAN PETANI DI KABUPATEN LOMBOK TENGAH
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
West Nusa Tenggara is one of the major soybean producing regions in Indonesia. The largest contribution to the province's soybean production comes from Central Lombok Regency. In the last three years, the average production of Central Lombok Regency was 28,314 tons. Developments that occurred in the last three years showed a decrease every year. Soybean agribusiness potential in Central Lombok Regency has a large prospect with the need to increase every year, the need for greater soybean seed ne...
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ANALISIS PEMASARAN KUBIS (Brassica oleracea L.) (Studi Kasus Di Kelompok Tani Bumi Jaya 01 Desa Kaponan Kecamatan Pakis Kabupaten Magelang)
Mediagro: journal of agricultural sciences
Vol 16
, No 1
(2020)
Cabbage is one of the agricultural commodities that is perishable, so it must be immediately distributed to consumers through the marketing process. The length of a marketing channel can affect marketing margins, farmer's share, profit to cost ratio, and marketing efficiency. The aims of this study is to determine the marketing channels, marketing margins, farmer's share, and profit to cost ratio, and the efficiency of marketing channels. The research method used is descriptive method and the de...
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Daftar Isi
Jurnal Inovasi Teknik Kimia
Vol 5
, No 1
(2020)
PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGARUH PENYAJIAN LAPORAN KEUANGAN DESA, LINGKUNGAN PENGENDALIAN DAN MORALITAS PERANGKAT TERHADAP POTENSI FRAUD DALAM PENGELOLAAN ALOKASI DANA DESA (Studi Kasus di Desa Sungai Golang Kecamatan Kelayang Kabupaten Indragiri Hulu)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study aims to analyze the direction of the village financial statements, the control environment and the morality of the device against the potential of fraud in the management of village fund allocation. The sampling technique uses census techniques. The sample of this study is 62 village devices in Sungai Golang village. Data collection using a questionnaire. Analysis of the data used is multiple linear regression analysis. The results showed that the of village financial statements had a...
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PENGARUH KONSERVATISME AKUNTANSI, INTENSITAS MODAL, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2014 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
Tax avoidance is a tax avoidance activity carried out in a legal manner that does not violate applicable laws. This study aims to determine the effect of accounting conservatism, capital intensity, and firm size on tax avoidance. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The sample selection technique uses purposive sampling, in order to obtain 11 samples of companies that meet the criteria. Data u...
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PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN (Studi Kasus pada Perusahaan Sub Sektor Otomotif dan Komponen yang Terdaftar di BEI Tahun 2012 – 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
The research aims to know empirical evidence as for factors influencing timeliness of financial reporting or the automotive and components firm listed in Indonesia Stock Exchange. The factors wich analysised in this recearch are profitability, liquidity, company size, company age and audit opinion. The sample of this research is 12 automotive and componentfirms listed in Indonesia Stock Exchange period 2012 – 2017 that selected by using purposive sampling method. Technique of analysis for exam...
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PENGARUH LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN BARANG INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2014 – 2018
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This Research aims to test the leverage, profitability, size of the company and capital intensity against tax avoidance. On the research of these independent variables using Leverage, profitability of the company's size and capital intensity while the variable dependennya is tax avoidance. The population in this research is the company's industrial goods and consumption listed in Indonesia stock exchange period in 2014 - 2018 the company, using the method of purposive sampling yielded 13 compani...
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