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All Journal Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan JURNAL PENDIDIKAN TAMBUSAI JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Law, Administration, and Social Science
Rizal, Anis Syamsu
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Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH KOMUNIKASI DAN KOMPENSASI TERHADAP KINERJA DOSEN PROGRAM STUDI S1 AKUNTANSI UNIVERSITAS PAMULANG Rizal, Anis Syamsu; Nurjaya, Nurjaya; Atmaja, Sri Nitta Crissiana Wirya
Tunjuk Ajar: Jurnal Penelitian Ilmu Pendidikan Vol 7, No 1 (2024)
Publisher : Jurusan Ilmu Pendidikan, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jta.v7i1.93-111

Abstract

The purpose of this research is to determine the influence of communication and compensation on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. The quantitative approach is the approach used in this research, with correlational research looking for the influence between independent variables and dependent variables. In this research, the population is all teaching staff or lecturers in the Bachelor of Accounting Study Program, Faculty of Economics and Business (FEB), Pamulang University, totaling 286 people, using a saturated sample. As for the questionnaires that were returned and could be processed, a total of 131 questionnaires were obtained. The research sample included 131 respondents. The instruments used in this research were the communication and compensation questionnaire and the lecturer performance questionnaire. The results of the research show that there is a significant influence of communication variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is because lecturers in the Bachelor of Accounting Study Program at Pamulang University carry out good communication, both with students, colleagues, and superiors. There is a significant influence of compensation variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is because Pamulang University provides good and appropriate compensation to lecturers in the Bachelor of Accounting Study Program at Pamulang University. There is a simultaneous influence of communication and compensation variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is due to the balance between the communication used by lecturers in the Bachelor of Accounting Study Program at Pamulang University and the compensation received by lecturers in the Bachelor of Accounting Study Program at Pamulang University.
Pengaruh aset pajak tangguhan, beban pajak tangguhan, dan konsentrasi kepemilikan terhadap earnings management Nuraeni, Al-Fina; Rizal, Anis Syamsu
Journal of Law, Administration, and Social Science Vol 4 No 6 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v4i6.1090

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh aset pajak tangguhan, beben pajak tangguhan, dan konsentrasi kepemilikan terhadap earnings management pada perusahaan sektor consumer noncyclicals yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Jenis penelitian dalam skripsi ini adalah penelitian kuantitatif dengan menggunakan metode asosiatif. Penelitian ini dilakukan pada 113 perusahaan consumer non cyclicals yang terdaftar di Bursa Efek Indonesia sebagai populasi dengan menggunakan metode purposive sampling dalam menentukan sampel penelitian. Jumlah perusahaan yang dijadikan sampel sebanyak 12 perusahaan dengan periode penelitian selama 5 (lima) tahun, sehingga diperoleh 60 sampel. Pengolahan data dengan menggunakan program Microsoft Office Excel dan di uji menggunakan Eviews versi 9 untuk menganalisis statistik deskriptif, pemilihan regresi data panel, uji kesesuaian model, uji asumsi klasik, analisis regresi data penel, koefisien determinasi , Uji statistik F dan uji statistik t. Hasil uji statistik F dalam penelitian ini menunjukan bahwa variabel aset pajak tangguhan, beban pajak tangguhan, dan konsentrasi kepemilikan secara simultan berpengaruh terhadap earnings management. Hasil uji parsial menunjukan bahwa variabel aset pajak tangguhan berpengaruh positif terhadap earnings management, beban pajak tangguhan dan konsentrasi kepemilikan tidak berpengaruh terhadap earnings management.  
PENGARUH KOMUNIKASI DAN KOMPENSASI TERHADAP KINERJA DOSEN PROGRAM STUDI S1 AKUNTANSI UNIVERSITAS PAMULANG Rizal, Anis Syamsu; Nurjaya, Nurjaya; Atmaja, Sri Nitta Crissiana Wirya
Tunjuk Ajar : Jurnal Penelitian Ilmu Pendidikan Vol. 7 No. 1 (2024): February 2024
Publisher : Jurusan Ilmu Pendidikan Fakultas Keguruan dan Ilmu Pendidikan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33578/

Abstract

The purpose of this research is to determine the influence of communication and compensation on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. The quantitative approach is the approach used in this research, with correlational research looking for the influence between independent variables and dependent variables. In this research, the population is all teaching staff or lecturers in the Bachelor of Accounting Study Program, Faculty of Economics and Business (FEB), Pamulang University, totaling 286 people, using a saturated sample. As for the questionnaires that were returned and could be processed, a total of 131 questionnaires were obtained. The research sample included 131 respondents. The instruments used in this research were the communication and compensation questionnaire and the lecturer performance questionnaire. The results of the research show that there is a significant influence of communication variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is because lecturers in the Bachelor of Accounting Study Program at Pamulang University carry out good communication, both with students, colleagues, and superiors. There is a significant influence of compensation variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is because Pamulang University provides good and appropriate compensation to lecturers in the Bachelor of Accounting Study Program at Pamulang University. There is a simultaneous influence of communication and compensation variables on the performance of lecturers in the Bachelor of Accounting Study Program at Pamulang University. This is due to the balance between the communication used by lecturers in the Bachelor of Accounting Study Program at Pamulang University and the compensation received by lecturers in the Bachelor of Accounting Study Program at Pamulang University.
PENGARUH BEBAN PAJAK KINI, ASET PAJAK TANGGUHAN DAN KEBIJAKAN DIVIDEN TERHADAP EARNINGS MANAGEMENT Perrihatini, Evi; Rizal, Anis Syamsu
JURNAL BISNIS & AKUNTANSI UNSURYA Vol 9 No 1 (2024): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v9i1.1170

Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh beban pajak kini, aset pajak tangguhan, dan kebijakan deviden terhadap earnings management. Earnings management merupakan aktivitas manajemen perusahaan dalam mengelola laporan keuangan untuk mencapai laba maksimal untuk pencapaian tujuan tertentu. Penelitian ini dilakukan pada perusahaan consumer non cyclical yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Jenis penelitian dalam skripsi ini adalah penelitian kuantitatif dengan menggunakan metode asosiatif. Penelitian ini dilakukan pada 98 perusahaan consumer non cyclical yang terdaftar di Bursa Efek Indonesia dengan menggunakan metode purposive sampling dalam menentukan sampel penelitian. Jumlah perusahaan yang dijadikan sampel sebanyak 25 perusahaan dengan periode penelitian selama 5 (lima) tahun, sehingga di peroleh 125 sampel. Pengolahan data dengan menggunakan program Microsoft Office Excel dan di uji dengan menggunakan Eviews versi 9 untuk menganalisis statistik deskriptif, uji kesesuaian model, uji asumsi klasik, analisis regresi data panel, koefisien determinasi (R2), uji statistik F dan uji statistik t. Hasil uji statistik F dalam penelitian ini menunjukan bahwa beban pajak kini, aset pajak tangguhan, dan kebijakan dividen secara simultan berpengaruh terhadap earning management. Hasil uji parsial beban pajak kini berpengaruh positif terhadap earning management, aset pajak tangguhan tidak  berpengaruh terhadap earning management, dan kebijakan deviden berpengaruh positif terhadap earning management.Kata Kunci : Beban Pajak Kini; Aset Pajak Tangguhan; Kebijakan Dividen; Earnings Management
Determinan Media Sosial dan Kompetensi Dosen terhadap Prestasi Akademik Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pamulang Rizal, Anis Syamsu; Nurjaya, Nurjaya; Atmaja, Sri Nitta Crissiana Wirya
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk mengetahui adanya pengaruh media sosial terhadap prestasi akademik mahasiswa, pengaruh kompetensi dosen terhadap prestasi akademik mahasiswa, dan pengaruh secara simultan variabel media sosial dan kompetensi dosen terhadap prestasi akademik mahasiswa Fakultas Ekonomi dan Bisnis Universitas Pamulang. Pendekatan kuantitatif adalah pendekatan yang digunakan dalam penelitian ini, dengan penelitian korelasional atau mencari pengaruh antara independent variable (variable bebas) dengan dependent variable (variabel terikat). Instrumen yang digunakan dalam penelitian ini adalah kuesioner sosial media, kompetensi dosen, dan prestasi akademik. (1) Media Sosial tidak berpengaruh terhadap Prestasi Akademik Mahasiswa Fakultas Ekonomi Universitas Pamulang. (2) Kompetensi Dosen berpengaruh positif dan signifikan terhadap Prestasi Akademik Mahasiswa Fakultas Ekonomi Universitas Pamulang. (3) Media sosial dan Kompetensi Dosen berpengaruh secara simultan terhadap Prestasi Akademik Mahasiswa Fakultas Ekonomi Universitas Pamulang.
Co-Authors Atmaja, Sri Nitta Crissiana Wirya Nuraeni, Al-Fina NURJAYA NURJAYA, NURJAYA Perrihatini, Evi