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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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PENGARUH KOMITMEN ORGANISASI, AKUNTABILITAS PUBLIK, PARTISIPASI PENYUSUNAN ANGGARAN, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KINERJA MANAJERIAL (Studi pada Organisasi Perangkat Daerah Kota Surakarta)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 3
(2020)
This study was conducted to determine and examine the influence of organizational commitment, public accountability, budgetary participation and clarity of budget targets significantly to managerial performance. This study uses a survey method that was conducted at the Organisasi Perangkat Daerah Kota Surakarta. The data source is primary data. The technique of collecting data using a questionnaire. The sampling technique used purposive sampling method with the number of respondents in this stud...
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PENGARUH RASIO KEUANGAN DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
(2020)
This study aims to discuss the financial ratios and corporate governance to the value of the company. This analysis uses veriabel independent financial ratios (liquidity and leverage) and corporate governance (institutional ownership and company size). The dependent variable is firm value. The population of this study is the food and beverage companies listed on the Indonesia Stock Exchange for the period 2013 – 2017. The research sample was selected using the purpose sampling and statistical...
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STANDAR UKURAN PERUSAHAAN YANG TELAH MELAKUKAN MANAJEMEN PAJAK DENGAN INDIKATOR CASH ETR (Studi Empiris Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2016)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
Tax is an important source of funds that will be used to finance state expenditure. In tax collection there are differences in interests between tax authorities and companies. So that the company desire arises to minimize the tax burden that must be paid in order to increase profits. Efforts made by the company are to carry out tax management. The purpose of this study is to determine the standard size of the company that conducts tax management. This study uses empirical studies conducted on fo...
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PENGARUH STRUKTUR MODAL, LIKUIDITAS, KOMISARIS INDEPENDEN, DAN STRUKTUR ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSTRUKSI BANGUNAN DI BURSA EFEK INDONESIA
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
This study aims to determine the effect of the capital structure, liquidity, independent commissioners and assets structure on financial performance. The sample in this study is a building construction sector company listed on the Indonesia Stock Exchange for the period 2013 - 2017 with a total of 36 samples. The type of research used is quantitative research. The sampling technique used was purposive sampling with certain criteria, the data analysis technique used was multiple linear regression...
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PENGARUH TEKNOLOGI INFORMASI DAN SISTEM INFORMASI TERHADAP KINERJA PELAYANAN PUBLIK PADA PEGAWAI DINAS KEPENDUDUKAN DAN CATATAN SIPIL KABUPATEN BOYOLALI
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 2
(2020)
The purpose of this research was to analyze the influence of information technology and information systems as well as analyze the dominant influence between information technology and information systems on performance of service public Service Employees on the population and Notes Civil Boyolali Regency.This type of research survey, with data-collecting interviews, questionnaires, and study of the literature.Test instrument validity and reliability. Data analysis techniques using multiple line...
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ANALISIS PENGARUH KEPEMIMPINAN DAN LINGKUNGAN KERJA TERHADAP KINERJA APARATUR SIPIL NEGARA DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI (Survei pada Aparatur Sipil Negara Pengadilan Negeri Surakarta Kelas 1A Khusus)
Jurnal Manajemen Sumber Daya Manusia
Vol 13
, No 2
(2020)
The purposes of this study are to analyze the significance of the effect of leadership and working environment on working satisfaction, analyze the significance of the effect of leadership, working environment and working satisfaction on the State Civil Apparatus Performance and analyze the significance of leadership and working environment on the State Civil Apparatus Performance with working satisfaction as a mediating variable. This type of research is survey research. The population of this...
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EFEK MEDIASI KEPUASAN KERJA PADA PENGARUH MOTIVASI DAN DISIPLIN TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN KABUPATEN PONOROGO
Jurnal Manajemen Sumber Daya Manusia
Vol 13
, No 2
(2020)
This research aims to review the influence in welfare between: (1) motivation to work against, job satisfaction (2) discipline against, job satisfaction (3), employee motivation of the performance (4) discipline against, performance (5) job satisfaction with the performance, (6) effect mediation job satisfaction on the influence of the performance, motivation (7) effect mediation job satisfaction on the influence of the performance discipline employees ponorogo. district education officeThe popu...
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PENGARUH UKURAN PERUSAHAAN, SISTEM PENGENDALIAN INTERNAL, DAN LEVERAGE TERHADAP AUDIT DELAY (Studi pada Perusahaan Jasa Transportasi yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
Timeliness of accounting information publication can be affected by short and long audit delay. Some of the factors that may affect the length of audit delay are company size, internal control system and leverage. This research is testing the significance of the influence of the size of the company, internal control systems, and leverage against the audit delay. This research was conducted on the transportation services company listed on the Indonesia stock exchange during the years 2014 - 2017....
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PENGARUH SELF ASSESSMENT SYSTEM DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada KPP Pratama Boyolali tahun 2013 – 2018)
Jurnal Akutansi dan Sistem Teknologi Informasi
Vol 15
, No 1
(2020)
The purpose of this study was to analyze the significance of the effect of self assessment system and tax audit, in addition to knowing among the self assessment system and tax audit variables that were the dominant influence on value added tax receipts at KPP Pratama Boyolali. The type of data used is quantitative data. The data source used is secondary data. The entire population in this study were all PKP registered at KPP Pratama Boyolali with the sampling technique using purposive sampling...
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