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All Journal Jurnal Pendidikan dan Kewirausahaan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomika dan Bisnis Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ekonomika dan Bisnis
Ajeng Wijayanti
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Religion Arts Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Jurnal Ekonomika dan Bisnis

 1 
Analisis Structural Assurance dan Perceived Reputation terhadap Sistem Informasi Akuntansi yang dimoderasi oleh Trust Rachma Widyani; Ajeng Wijayanti
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.158

Abstract

The purpose of this study is to recommend influence structural assurance and perceived reputation to accounting information systems and testing the effect of moderation of trust on structural assurance and perceived reputation towards accounting information systems. The research method used is quantitative with data collection techniques through questionnaires, the number of samples obtained was 289 respondents with the population of MSMEs in DKI Jakarta. The data processing method in this study uses software smart PLS used for validity testing and reliability testing and hypothesis testing. From the test results the hypothesis proves that there is a significant effect of structural assurance to accounting information systems, there is a significant influence of perceived reputation towards accounting information systems, the absence of a significant influence of trust in accounting information systems, the absence of a significant influence of moderation of trust over structural assurance , and the absence of a significant influence of moderation of trust in perceived reputation .
Pengaruh Penerimaan Pajak Dan Norma Subjektif Terhadap Kesadaran Wajib Pajak Yang Dimoderasi Preferensi Resiko Ajeng Wijayanti; Martha Uliana Siahaan
Jurnal Ekonomika dan Bisnis Vol 9 No 1 (2022): Jurnal Ekonomika dan Bisnis UNISS
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jeb.Vol9.Jeb1.166

Abstract

The purpose of research is to place risk preference as a moderating variable on taxpayer revenue and subjective norm on taxpayer awareness. The research population is personal taxpayer. Data were collected by distributing questionnaries via google forms. The result show that tax revenues and risk preferences have a positive and significant effect on taxpayer awareness, while subjective norms have no effecton taxpayer awareness. Tax revenue have effect on taxpayer awareness moderater by risk preference, while subjective norms has no effect on taxpayer awareness moderated by risk preference
Co-Authors Dede Sunaiah Gracelia Angelina Dondoan Martha Uliana Siahaan Rachma Widyani