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All Journal BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting Tangible Journal Al-Buhuts (e-journal) Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Muliana, Sitti
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Other

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Journal : Patria Artha Journal of Accounting Dan Financial Reporting

 1 
PENGARUH KOMPETENSI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI MAKASSAR Sari, Thesa Angga; Muliana, Sitti; Basar, Nur Fatwa
Patria Artha Journal of Accounting dan Financial Reporting Vol 5, No 1 (2021): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v5i1.426

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Kompetensi dan Independensi  auditor terhadap kualitas audit pada Kantor Akuntan Publik di Makassar. Jenis data yang digunakan dalam penelitian ini yaitu menggunakan data kualitatif dan kuantitatif. Sumber data yang digunakan yaitu data primer dan sekunder dengan jumlah sampel sebanyak 30 orang. Dari hasil penelitian ini diperoleh bahwa Kompetensi dan Independensi auditor berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik di Makassar dengan menggunakan metode analisis regresi berganda sebesar Y = . -0,878 + 0.454 X1 + 0,171 X2
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNING PER SHARE PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI TAHUN 2017-2019 Landy, Edy; Muliana, Sitti
Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 1 (2022): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v6i1.573

Abstract

The purpose of this research is to determine the effect of Corporate Social Responsibility Disclosure on Earning Per Share of LQ45 Companies Listed on the IDX in 2017-2019. The type of data used in this study is quantitative data. The source of data used in this research is secondary data. The method of analysis used is descriptive data, classical assumptions and t test. The results of this study indicate that Corporate Social Responsibility has a significant effect on Earning Per Share of LQ45 Companies listed on the IDX in 2017-2019.
Sistem dan Prosedur Akuntansi Persediaan Bahan Baku Food & Beverage pada PT. Rekreasindo Nusantara Makassar Muliana, Sitti
Patria Artha Journal of Accounting dan Financial Reporting Vol 1, No 2 (2017): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v1i2.84

Abstract

Sistem dan prosedur akuntansi persediaan   bahan   baku   food      beverage   pada   PT.   Rekreasindo Nusantara Makassar.Tujuan penelitian ini adalah untuk mengetahui sistem dan prosedur akuntansi persediaan bahan baku food beverage pada PT. Rekreasindo Nusantara Makassar. Jenis data yang digunakan adalah kualitatif, sumber data yang digunakan adalah data primer dan sekunder. Metode pengumpulan data yang digunakan ialah studi pustaka (library research), penelitian lapangan (field research). Metode analisa data yang digunakan adalah metode analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa sistem dan prosedur akuntansi persediaan  bahan  baku  pada  PT.  Rekreasindo  Nusantara  Makassar sudah sesuai dengan teori yang dikemukakan oleh Mulyadi.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Muliana, Sitti; Supryadi, Supryadi
Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v7i1.685

Abstract

The purpose of this study was to determine and analyze the effect Profitabilitas and Leverage of the Tax Avoidance. The study was conducted on the building construction company and listed on Indonesia Stock Exchange for the period 2015 – 2020. A total of 37 samples were selected using the purposive sampling method. Source of data in this study are secondary data in the form of the firm’s financial statements. The data analysis method used is multiple regression analysis. The results of this study showed that partially pofitabilitas has positif effect on tax avoidance, while leverage has not effect on tax avoidance. Simultaneously, profitabilitas and leverage has an effect on tax avoidance.
Co-Authors Anwar, Vebby Indah Puspita Sari, Indah Puspita Israwati Israwati, Israwati Landy, Edy Nur Aisyah Nur Fatwa Basar Nurwana, Nurwana Puspita Wulandari, Diah Ayu Sari, Agrian Sari, Thesa Angga supryadi, supryadi Yusti suciati ardhana akhyar