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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Journal of Business and Applied Management Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Ekonomi Manajemen Sistem Informasi REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Madaniya Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JURNAL LENTERA AKUNTANSI Jurnal Ekonomi Jurnal Administrasi Kantor Jurnal Abdi Mandala International Journal of Multidisciplinary Sciences and Arts IIJSE Jurnal Penelitian Akuntansi Jurnal Ekonomi Bisnis Digital Jurnal Pengabdian Masyarakat (Jubdimas) Indonesian Journal of Accounting and Governance
Pangestu, Juan Carlos
Universitas Bunda Mulia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Ekonomi

 1 
GIVING GOING CONCERN IN THE 2019-2021 TRANSPORTATION COMPANY AUDIT OPINION WITH COMPANY SIZE AS MODERATION Juan Carlos Pangestu; Monica Lesmana
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

The year 2019 – 2021 was quite a difficult year for companies on the Indonesian stock exchange, especially the transportation sector . Penelitian ini bertujuan untuk mengetahui faktor yang mempengaruhi pemberian opini audit going concern pada perusahaan sektor transportasi 2019 – 2021 dengan ukuran perusahaan sebagai variabel moderasi. Analisis data menggunakan metode analisis regresi logistik. Hasil menunjukkan bahwa pertumbuhan perusahaan mempengaruhi pemberian opini audit going concern , solvabilitas tidak mempengaruhi pemberian opini audit going concern. Ukuran perusahaan memperkuat hubungan pengaruh pertumbuhan perusahaan terhadap pemberian opini audit going concern namun tidak memoderasi hubungan pengaruh solvabilitas terhadap pemberian opini audit going concern
ANALYSIS OF FACTORS AFFECTING THE INTEREST OF ACCOUNTING STUDENTS IN TAXATION PROFESSIONS AFTER THE PANDEMIC PERIOD Juan Carlos Pangestu; Phebyana Margaretha
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Taxation aspects must be carried out by all taxpayers in all fields, not only finance. The tax profession is needed so that people report their tax obligations according to tax rules and regulations. For a career in taxation, one must meet the criteria and requirements to become a tax professional. Education is also one of the factors needed to become a professional in taxation. However, the process of becoming a professional in taxation requires a lot of time and interest because you have to attend education and pass a professionalism exam. The research aims to determine the influencing factors Affecting The Interest Of Accounting Students In Taxation Professions After The Pandemic Period The results showed that only the variables of perception and study motivation had an influence on students' interest in working in the field of taxation. While other variables such as Tax knowledge and Market Considerations have no influence on students' interest in working in the field of taxation. The results of this study indicate that what can most influence the interest in the profession are the internal factors of the student such as perception and motivation to learn. Suggestions for further research are to add variables or replace variables that are thought to influence student interest in a career in taxation. Future research can also take research samples at universities or educational institutions outside Jakarta or maybe outside the island of Java province
Co-Authors Akwila, Karvicha Aprilliani, Jessica Christiana, Valencia Evita Denise Insan Hirliana Desty Permata Hati Devi Gracia Pangestu Febe, Margareta Gracella Fralin Suhandi Hati, Desty Permata Jan Hoesada Josephine, Kezia Karvicha Akwila Kurniawan, Stephani Laurenza Jenita Tjahyadi Made Meiliana Kurnia Sari Marbella, Lica Margaretha, Phebyana Monica Lesmana Nainggolan, Piter Nataherwin, Nataherwin Octavia, Pamella Phebyana Margaretha Phebyana Margaretha Stephani Kurniawan Temy Setiawan, Temy Tristian Valentino Widyasari Widyasari, Widyasari Wijaya, Adinda Patricia Yohanes Mardinata Rusli, Yohanes Mardinata