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All Journal Kompartemen : Jurnal Ilmiah Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Akuntansi Pancasila (JIAP) Medica Majapahit
Sri Ambarwati
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Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi Tryas Chasbiandani; Tri Astuti; Sri Ambarwati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 17 No.2, September 2019
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v17i2.4451

Abstract

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan  Kepemilikan Institusional  Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect.  Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. 
DETERMINATION ANALYSIS OF REGIONAL INCOME TOWARDS DOMESTIC REGIONAL PRODUCT WITH REGIONAL INVESTMENT AS A MODERATOR Aziz, Khalid; Soeratno; Sri Ambarwati
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.230

Abstract

Regional income is a source of income for local governments that hold every activity that has an allocation of funds for people. The purpose of this study is to study and analyze the structure of regional income with regional investment as a moderator. This research was conducted at the Regency / City government in West Java Province, this study uses secondary data released from the APBD and PDRB realization report in the period 2014 to 2017. The sample research method used was purposive sampling technique. The analytical method used is the Moderated Regression Analysis using Eviews 9. Based on the results of the analysis obtained from regional original income, regional investment, balanced funds that are moderated by regional investment. Regional original income is moderated by significant regional investment on gross regional domestic product. The results of the study are used to include local governments in managing regional revenue sources and taking an assessment to make regional investments. This journal is the result of his own work and all sources, both quoted and referenced, have been properly approved.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, SISTEM PENGENDALIAN INTERNAL, DAN PEMANFAAT TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN Anggita Nur Setyarini; Sri Ambarwati; Nelyumna
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 1 (2024): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i1.5571

Abstract

Abstract This study aims to test whether there is an effect of applying government accounting standards, internal control systems, and the use of information technology on the quality of the financial reports of the local government of Serang City. The technique used in determining the sample is purposive sampling. The number of samples in this study were 80 people with a total of 39 OPD. The type of data used in this research is primary data. And data collection used in research is by survey method using a questionnaire. The analytical method used is multiple linear regression analysis using the SPSS version 27 program. The test results state that: (1) There is an influence between the application of government accounting standards and the quality of the financial reports of the local government of Serang City. (2) There is an influence between the internal control system and the quality of the financial reports of the regional government of Serang City. (3) There is no effect of the use of information technology on the quality of the financial reports of the regional government of Serang City. Keywords : Government Accounting Standards, Internal Control Systems, Quality of Government Financial Reports, Utilization of Information Technology
ANALISIS FAKTOR YANG BERHUBUNGAN DENGAN MOTIVASI KADER DALAM MELAKUKANDETEKSI RESIKO TINGGI KEHAMILAN OLEH MASYARAKAT (Studi di Wilayah Kerja Puskesmas Sumberaji Kabupaten Lamongan Tahun 2019) Sri Ambarwati; Rifaatul Laila Mahmudah; Dwi Helynarti Syurandari
MEDICA MAJAPAHIT Vol 11 No 2 (2019): Medica Majapahit
Publisher : Sekolah Tinggi Ilmu Kesehatan Majapahit Mojokerto

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

Abstract

Deteksi Resiko Tinggi kehamilan yang rendah dapat disebabkan oleh kurang aktifnya masyarakat baik kader dalam melakukan deteksi. Tujuan Penelitian ini adalah menganalisis Faktor - faktor yang berhubungan dengan Motivasi Kader dalam melakukan Deteksi Resiko Tinggi Kehamilan pada Masyarakat di wilayah kerja Puskesmas Sumberaji Desain Penelitian ini adalah study analitik korelasi dengan desain studi cross Sectional teknik sampling Simpel Random Sampling dan jumlah sampel adalah 66 orang. Penelitian ini dilakukan bulan April – juni 2019. Variabel Independent adalah faktor yang berhubungan dengan motivasi kader, variable dependent motivasi kader. Data diambil menggunakan lembar kuesioner yang selanjutnya dilakukan uji chi square Hasil Penelitian bahwa kader memiliki nilai positif terhadap kepuasan kerja, status dan tanggungjawab, keinginan dan harapan, kompensasi yang memadai, lingkungan kerja Berdasarkan perhitungan uji chi square menujukkan tingkat signifikasi sebesar 0.000<0,05 sehingga H1 diterima yang artinya Ada Hubungan faktor faktor Motivasi Kader dalam Melakukan deteksi risiko tinggi Kehamilan, diantaranya Kepuasan Kerja, , Status dan Tanggung jawab, keinginan dan harapan, kompensasi yang memadai, Lingkungan kerja. Peningkatan Motivasi diharapkan dapat meningkatkan capaian Deteksi Resiko Tinggi kehamilan, sehingga kehamilan yang beresiko segera ditangani dan tidak terjadi kematian, baik ibu maupun bayi.
Co-Authors Anggita Nur Setyarini Aziz, Khalid Dwi Helynarti Syurandari Nelyumna Rifaatul laila Mahmudah Soeratno TRI ASTUTI