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All Journal Aktiva : Jurnal Akuntansi dan Investasi
Aina, Muslimatul
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Economics, Econometrics & Finance

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FAKTOR-FAKTOR KESULITAN PENGISIAN SPT MASA DAN PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK DI KECAMATAN PAMEKASAN Aina, Muslimatul
JURNAL AKUNTANSI DAN INVESTASI Vol 2, No 2 (2017): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.813 KB) | DOI: 10.35835/aktiva.v2i2.278

Abstract

The purpose of this study is to determine the influence of factors difficulty charging tax return on taxpayer compliance in the District Pamekasan. Determination of the number of samples of the taxpayer population in the District Pamekasan with a level of error of 10% as many as 94 taxpayers. The analysis method used is multiple linear regression analysis. Result of hypothesis test by using t test, it is known that variable of instruction of filling SPT Masa (X2) and applicable tax regulation (X4) have significant effect to taxpayer compliance (Y). Where the t count value of instruction variable of SPT Masa (2,897) and applicable tax regulation (1,800) is bigger than ttable value with α 0,05 (1,6612). That the guidance factor of filling SPT Masa has the most dominant effect on taxpayer compliance in Kecamatan Pamekasan. There is another factor of 66,2% which can influence taxpayer compliance, that is tax inspection factor.
PENGARUH PERSEPSI KARYAWAN MENGENAI WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN FRAUD DENGAN PERILAKU ETIS SEBAGAI VARIABEL INTERVENING Alfian, Nurul; Sugiyardi, Agus; Aina, Muslimatul; Kusuma, Andriyani; Fajar, Achmarul; Rizal, Zef
JURNAL AKUNTANSI DAN INVESTASI Vol 6, No 2 (2021): AKTIVA
Publisher : Fakultas Ekonomi, Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35835/aktiva.v6i2.1333

Abstract

This study aims to determine: (1) Effect of Employee Perception Regarding Whistleblowing System on Fraud Prevention, (2) Effect of Employee Perception Regarding Whistleblowing System on Ethical Behavior, (3) Effect of Ethical Behavior on Fraud Prevention, (4) Effect of Employee Perception Regarding Whistleblowing System for Fraud Prevention through Ethical Behavior. This research is a type of comparative causal research. The population of this research is all employees who work. Sampling was done by using purposive sampling technique. The sample in this study were all employees of the Office of the Board of Directors of PT Pagilaran. Before the research was conducted, the instrument was tested first involving 30 employees. The analytical prerequisite test tools used in this research are normality test, linearity test and heteroscedasticity test. The data analysis method used to test the research hypothesis is path analysis and Sobel Test. The results of the hypothesis test show: (1) Employee Perception Regarding Whistleblowing System has a significant positive effect on Fraud Prevention, this is evidenced by the significance probability value of 0.004 (< t table (2.042).
ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Alfian, Nurul; rohmaniyah, rohmaniyah; Amar, Siti Salama; Kusuma, Andriani; Aina, Muslimatul; Fajar, Achmarul
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.2043

Abstract

This study aims to analyze the effect of good corporate governance on the company's financial performance. This research is a quantitative research. The data source in this research uses secondary data in the form of financial reports. The population in this study is LQ45 companies for the 2020-2021 period and the sampling technique in this study uses this purposive sampling technique so that the sample is 45 companies. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that there is no simultaneous effect of the board of commissioners, board of directors and audit committee on financial performance while partially indicating that among the three variables there is no effect on financial performance.
Co-Authors Alfian, Nurul Amar, Siti Salama Fajar, Achmarul Kusuma, Andriani Kusuma, Andriyani Rizal, Zef Rohmaniyah, Rohmaniyah Sugiyardi, Agus