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All Journal JRB-Jurnal Riset Bisnis Ekobisman : Jurnal Ekonomi Bisnis Manajemen
Djadang, Syahril
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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STUDI KESADARAN PAJAK TERHADAP KEPATUHAN PAJAK DAN RELIGIUSITAS SEBAGAI PEMODERASI Sukmana, Sela; Djadang, Syahril; JMV, Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 3 No 1 (2018): AGUSTUS
Publisher : SEKOLAH PASCASARJANA PRESS

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Abstract

This study aims to examine the effect of tax education, tax knowledge, and tax audit on tax compliance, with religiosity as a moderator in the Office of Tax Service Pratama Jakarta Tanah Abang Tiga. The data used in this study is the primary data obtained through a questionnaire of 400 respondents Taxpayers registered in KPP Pratama Jakarta Tanah Abang Tiga. The results of this study indicate that tax education, tax knowledge, and tax audit significantly influence tax compliance, while religiosity has no significant effect on tax compliance, but the interaction between religiosity and tax education and interaction of religiosity and tax knowledge have a significant effect on tax compliance.
Role Of Independent Commissioner In Moderating The Impact Of Banking Corporation Size Toward Audit Delay Merawati, Endang Etty; Djadang, Syahril
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5275

Abstract

Abstract : In 2014, some Issuers in Indonesian Stock Exchange have not submitted their midterm financial statement and in fact some of them got sanctioned. In regard thereto, this study aim to analyse the effect of firm’s size toward audit delay moderated by Independent Commissioners on banks listed on the Indonesian Stock Exchange . This research used purposive sampling method, from total 41 banks listed on the Indonesian Stock Exchange on 2011-2014, only 28 banks meet the criteria. This research method uses a quantitative approach. The result of the study shows that firm,s size, and Independent Commissioners has partially significant influence on audit delay. However, Independent Commissioners shows a non significant effect as a moderation of Companies’ Size toward Audit Delay. The contribution of this study is that Independent Commissioner have optimal role in carrying out internal controls to avoid delays in submission of audited financial statement in the banking sector Keywords: companies’ size, independent commissioners, audit delay, banking sector
Co-Authors Endang Etty Merawati, Endang Etty JMV, Mulyadi Sukmana, Sela