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All Journal Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmu Manajemen Profitability Al-Mal:Jurnal Akuntansi dan Keuangan Islam Tangible Journal Jurnal Ar-Ribh Enrichment: Journal of Multidisciplinary Research and Development Jurnal Akuntansi
Razak, Linda Arisanty
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Neuroscience Social Sciences Other

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Journal : Tangible Journal

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Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Yanti, Nur; Haanurat, Ifayani; Razak, Linda Arisanty
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

Abstract

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Moderasi Razak, Linda Arisanty; Dewi, Putri Annisa; Nurhikmah, Nurhikmah; Ismi, Nur; Arham, Muh; Amirullah, Amirullah
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.346

Abstract

This study aims to determine the effect of financial performance on firm value with CorporateSocial Responsibility (CSR) as a moderating variable. This study uses a quantitative approach withsecondary data sources obtained from the official IDX website. The samples used in this study were23 companies in the Food and Beverage Subsector in the 2019-2021 period which were obtainedusing the Purposive Sampling method. The variables used in this study are Profitability (ROA),Liquidity (CR), Corporate Value (TobinQ) as a proxy, and Corporate Social Responsibility (CSR)as moderating variables. The data analysis technique in this study uses multiple linear techniques.The results of this study indicate that partially Profitability and Liquidity have no significant effecton firm value. Meanwhile, the analysis of moderating variables using the Moderated RegressionAnalysis (MRA) interaction test method shows that CSR disclosure can moderate ROA on firmvalue. While CSR cannot be able to moderate CR on Company Value.
Digitalisasi Akuntansi: Software Berbasis Akuntansi Accurate Online Shabila, Yusri Azisah; Syakilah, Inayah; Ansar, Nurafni; Majid, Rifal Alfaridzy; Razak, Linda Arisanty; Mande, Henni
Tangible Journal Vol. 8 No. 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.347

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, minat dan kemampuan menggunakan komputer terhadap sikap pengguna. Penelitian ini melakukan pendekatan kuantitatif dengan sumber data yang digunakan adalah data primer yang diperoleh dari responden karyawan perusahaan. Sampel yang digunakan di penelitian ini adalah 30 responden pada karyawan perusahaan yang menggunakan accurate online. Hasil penelitian ini menunjukkan bahwa secara parsial latar belakang pendidikan tidak berpengaruh positif siginikan terhadap sikap pengguna. Minat berpengaruh positif signifikan terhadap sikap pengguna. Sedangkan kemampuan menggunakan komputer tidak berpengaruh positif siginifikan terhadap sikappengguna.
Co-Authors A Ifayani Haanurat Amirullah -, Amirullah Ansar, Nurafni Armelia, Rifka Resti Awaliah, Eni Versary Basri, Rizha Utami Dewi, Putri Annisa Febrianggi, Ayu Ismawati Ismawati Ismi, Nur Majid, Rifal Alfaridzy Mande, Henni Mayasofa, Ira Muh Arham, Muh Muhammad Khaedar Sahib Naidah, Naidah Nur Yanti, Nur Nurhikmah Nurhikmah Putri, Ila Fadila Ramly, Ramly Shabila, Yusri Azisah Syakilah, Inayah Wa Ode Rayyani wahyuni wahyuni