Now showing items 1-20 of 28
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Continuous Auditing Paradigma Baru dalam Pengauditan
(Jurnal Akuntansi, 2005) -
Persepsi Fiskus terhadap Faktor-faktor yang Mempengaruhi Independensi Auditor
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)Independence is an impartial mental attitude. This attitude is necessary in order for the opinion of the financial statements to be reasonable and not misleading to the reader of the report. This study analyzes the perception ... -
Analisis Kebijakan Pemotongan Pajak Penghasilan atas Persewaan Menara Telekomunikasi
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2016-04-01)This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy ... -
Pengaruh Economic Value Added dan Rasio Profitabilitas terhadap return Saham Perusahaan Manufaktur Di Bursa Efek Indonesia
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2017-04)Over recent years a new approach to assessing company performance has been developed, known as Economic Value Added (EVA). EVA attemps to measure to value added produced by a firm by taking into cost of capital, where ... -
Perataan Laba dan Pengaruhnya terhadap Return Saham
(JAKPI - Jurnal Akuntansi, Keuangan, dan Perpajakan, 2017-04)This study aims to examine the influence of profitability, debt, dividend and company size factors on the company practice of income smoothing and to test whether there is a difference of stock returns between profit ... -
Analisis Dampak Kualitas Pengungkapan Internet Financial Reporting Terhadap Nilai Perusahaan (Studi Pada Perusahaan Dalam Indeks Kompas100 Tahun 2014-2017)
(Jurnal Akuntansi, Keuangan, dan Perpajakan Indonesia, 2019)Financial reporting plays important role of giving information about firm performance and helping investor deciding the investment that will affect firm value. Internet financial reporting disclosure as a way to display ... -
The Influence of Personal Value, Moral Philosophy, and Organizational Ethical Culture on Auditor Action and Acceptance for Dysfunctional Behavior
(EAI, 2019-10-25)Objectives of this research are to investigate the effect of organizational ethical culture, personal values, and moral philosophy on auditor actions and acceptance for dysfunctional behaviour. This research also seeks to ... -
Kepemilikan Institusional dan Transparansi Informasi terhadap Penghindaran Pajak: Sebelum, Saat, dan Setelah Tax Amnesty
(Jurnal Ekonomi Perjuangan (JUMPER), 2019-12)This study aims to analyze the effect of institutional ownership and transparency of information on tax avoidance before, during, and after tax amnesty. This study uses secondary data obtained from the company's financial ... -
The Effect of Intellectual Capital and Financial Performance on Firm Value with Return on Investment as a Modeling Variable in the Mining Industry
(International Journal of Public Budgeting, Accounting and Finance, 2020-01-01)This study aims to analyze the effect of intellectual capital, profitability, leverage, firm size and firm growth on firm value with Return On Investment as a moderating variable in Mining Sub Sector Companies listed on ... -
ANALISIS PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PT. MULTIMAS NABATI ASAHAN
(PSAKP, 2020-08-07)Analysis of the Effect of Application of Management Control Systems with the Four Levers of Control Model at PT. Multimas Nabati Asahan Manufacturing companies operate by connecting one system to another system that involves ... -
Pengaruh Tax Avoidance Terhadap Cost Of Debt Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
(Jurnal Akuntansi, Keuangan & Perpajakan Indonesia, 2020-09)Tax avoidance merupakan upaya yang dilakuakan untuk pajak tanpa melanggar ketentuan perpajakan itu sendiri, Berbeda dengan tax evasion, yang merupakan kecurangan pajak dengan melanggar ketentuan-ketentuan pajak yang ... -
ANALISA PENERAPAN STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA ENTITAS KOPERASI
(PSAKP, 2020-09-02)Regulation of the Minister of Cooperatives and SMEs No. 12 of 2015 states that real sector of cooperatives do not have public accountability. So, the financial statements are required to refer to the Financial Accounting ... -
Pengaruh Non-Performing Loan, Loan to Deposit Ratio, dan Dana Pihak Ketiga terhadap Profitabilitas pada Perusahaan Perbankan yang terdaftar Di Bursa Efek Indonesia (2015-2019)
(Jurnal Ilmiah Maksitek, 2020-12)The purpose of this study is to analyze the influence of Non Performing Loans, Loan to Deposit Ratios and Third Party Funds on profitability in banking companies listed on the Indonesia Stock Exchange for the period ... -
Analisis Implementasi Kebijakan Value Added Tax (VAT) Refund di Sumatera Utara
(Jurnal Akuntansi dan Governance Andalas, 2020-12-02)Penelitian ini bertujuan untuk menganalisis implementasi kebijakan VAT refund kepada wisatawan mancanegara dan penyebab rendahnya realisasi pelaksanaan VAT refund di Sumatera Utara berdasarkan PMK No.120/PMK.03/2019. ... -
Pengaruh Rasio Kredit dengan PDRB Riil Terhadap Pertumbuhan Ekonomi Perkapita Di Setiap Kabupaten Di Kawasan Danau Toba
(Jurnal Ilmiah Core IT, 2021-08)Pertumbuhan ekonomi 7 (tujuh) kabupaten di Kawasan Danau Toba (KDT) berada di bawah pertumbuhan ekonomi provinsi Sumatera Utara. Pertumbuhan ekonomi dengan perbedaan yang signifikan antar kabupaten dalam jangka panjang ... -
Pengaruh Layanan Account Representative terhadap Kepatuhan Wajib Pajak melalui Mediasi Kepuasan Wajib Pajak
(Insight Management Journal, 2021-09-30)The purpose of the study was to determine the direct effect of the account representative service variable on taxpayer compliance through mediation of taxpayer satisfaction at KPP Pratama Medan Polonia. The object of the ... -
Struktur Modal sebagai Intervening Faktor pada Determinan Harga Saham Perusahaan Sektor Otomotif di Bursa Efek Indonesia
(Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2021-10)This study aims to determine how the role of capital structure as an intervening factor on the effect of profitability on the stock prices of automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the ... -
Analisis Efektivitas Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Karo Tahun 2015-2020
(2021-10)Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap pendapatan Asli Daerah (PAD), dan untuk melihat pos-pos pajak daerah dan retribusi daerah yang paling efektif ... -
Analisis Profitabilitas Customer Berdasarkan Pendekatan Time-driven Activity-based Costing (TDABC)
(Jurnal Ekonomi Perjuangan (JUMPER), 2021-11-09)Persaingan yang semakin ketat menyebabkan pihak manajerial membutuhkan informasi yang akurat mengenai struktur biaya dan profitabilitas customer. Informasi tersebut diharapkan dapat membantu pihak manajerial dalam ... -
Analisis Penerapan Koreksi Fiskal Atas Laporan Laba-Rugi Komersial Dalam Penentuan Pajak Penghasilan Badan Sesuai Dengan Peraturan Undang-Undang No. 36 Tahun 2008 pada PT. ABC Untuk Tahun 2019
(Jurnal Ilmiah Core IT, 2022-04)Tujuan penelitian ini adalah untuk menghasilkan laporan keuangan fiskal PT. ABC yang didasari peraturan perpajakan yang berlaku dan memperoleh jumlah pajak penghasilan badan perusahaan dengan melakukan rekonsiliasi laporan ...