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Pengaruh Kinerja Keuangan dan Corporate Governance terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 16
, No 2
(2023)
Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 o...
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1 Sitasi
Pengembangan Teknologi Informasi Digital sebagai Upaya Promosi Institusi dan Peningkatan Proses Pembelajaran
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Vol 2
, No 4
(2023)
Human resources have a role that can determine the success of all activities in the school. Teachers are the spearhead in efforts to improve the quality of services and educational outcomes. Therefore the school seeks to prepare human resources to face the changing times. Information technology (IT) has experienced a very rapid increase in the current developments, as can be seen from the use of technological equipment whose sophistication continues to increase with the reach being achieved is i...
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2 Sitasi
Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 2
(2021)
This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic...
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Political Participation of the Communities of Blitar Regency in the 2020 Simultaneous Elections
RADIANT: Journal of Applied, Social, and Education Studies
Vol 2
, No 2
(2021)
The Covid-19 pandemic has changed patterns in all aspects of society, including its impact on political participation in society. Blitar Regency is a small example in several regions in Indonesia which carry out the 2020 simultaneous regional elections during the pandemic with a slightly different style from previous years. The purpose of the study was to determine the political participation of the Blitar district community in the 2020 simultaneous elections. The qualitative research method is...
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Analisis Komparatif Tingkat Kinerja Keuangan Bank Umum Syariah Dan Bank Umum Konvensional Di Indonesia ( Studi Kasus Pada Tahun 2015-2019 )
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 14
, No 1
(2021)
This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.
The population of this study is all published finan...
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PENGARUH PROGRAM KEPEMILIKAN SAHAM DAN KUALITAS LABA TERHADAP BIAYA EKUITAS
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
The flavor program can align management interests with company owners, in addition it is expected to improve the performance of agents that will be reflected in the quality of corporate profits. Companies that implement the program. Have, employees, management, and executives, with their prisipals. Employees will also enjoy such results. With so risky that the company can continue to be minimized. Investor and creditor confidence will ensure their funds will make the company's capital cost decre...
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PENGARUH LDR, DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL INTERVENING Studi pada Bank Umum di Indonesia Periode Tahun 2011-2013
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study is performed to test the effect of LDR, and BOPO toward NIM to increase ROA. The objective to analyze the effect of the bank financial ratios performance (LDR and BOPO) toward NIM to increase ROA in banking industry over period 2011-2013. Sampling technique used here is pusposive sampling. The data was taken Otoritas Jasa Keuangan (OJK). It is gained sample amount of 114 data. The analysis technique used here is multiple regression with the least square difference and hypothesis test...
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ANALISIS RASIO KEUANGAN PERBANKAN SEBAGAI ALAT UKUR KINERJA KEUANGAN BANK (Studi Kasus PT. Bukopin (Persero), Tbk periode 2014-2015)
Dinamika Akuntansi Keuangan dan Perbankan
Vol 5
, No 2
(2018)
This study aims to describe the financial performance of banks based on the results of banking financial ratio analysis. The type of research used in this study is descriptive research type using a quantitative approach. The results of banking financial ratio analysis on liquidity ratio analysis shows the condition of financial performance of PT. Bukopin (Persero), Tbk period 2014-2015 can be said good. The average CR of 17.57%, RR 539,239 LDR of 85.12%, LAR of 68.97% has met the standards set b...
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