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All Journal Seminar Nasional Aplikasi Teknologi Informasi (SNATI) Jurnal Sosial Ekonomi Pertanian Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Edueksos : Jurnal Pendidikan Sosial & Ekonomi JETT (Jurnal Elektro dan Telekomunikasi Terapan) Jurnal Penelitian Ilmiah INTAJ Jurnal Manajemen dan Bisnis Indonesia Jurnal Manajemen Indonesia Jurnal Eksplora Informatika Jurnal Kreativitas PKM Jurnal Mitra Kencana Keperawatan dan Kebidanan KIDDO: Jurnal pendidikan Islam Anak Usia Dini Jurnal Akrab (Aksara agar Berdaya) Berajah Journal Student Journal of Educational Management Kandang : Jurnal Peternakan Tanzhimuna : Jurnal Manajemen Pendidikan Islam eProceedings of Applied Science MIMBAR : Jurnal Sosial dan Pembangunan Accounting Research Journal Manajia: Journal of Education and Management Quality : Journal of Education, Arabic and Islamic Studies Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Aslim: Journal of Education and Islamic Studies Al-Ard: Journal of Education
Asep Mulyana
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Journal : Accounting Research Journal

 1 
Implementasi Ukuran Perusahaan pada Audit Report Lag (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia): Indonesia asep mulyana; Kusnadi Lesmana
Accounting Research Journal Vol. 1 No. 1 (2022): September
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.599

Abstract

Abstrak Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI. Pengambilan sampel dilakukan secara random sampling dengan menggunakanrumus slovin, sehingga sampel penelitian sebanyak 115 perusahaan. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Faktor-faktor yang mempengaruhi audit report lag dalam penelitian ini yaitu factor internal perusahaan meliputi profitabilitas, solvabilitas dan ukuran perusahaan. Dimana hasil penelitian menunjukkan, 1) profitabilitas berpengaruh negatif pada audit report lag, 2) solvabilitas berpengaruh positif pada audit report lag 3) ukuran perusahaan berpengaruh positif pada audit report lag.Kata Kunci: Ukuran Perusahaan dan audit report lag.
INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT: INCREASE IN INCOME TAX OF INDIVIDUALS THROUGH TAX AUDIT Asep Mulyana
Accounting Research Journal Vol. 1 No. 2 (2023): March
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i2.705

Abstract

Taxes are the biggest income for the government in running the wheels of government, therefore citizens or here the public so that they can obey and comply with the obligation to pay taxes, therefore it is necessary to see from the income tax how it increases and it is necessary to examine the taxpayer so that the income tax increases. Increasing and according to the target every year with this inspection it is hoped that the public will be aware of paying taxes. This study aims to find out increasing individual income tax receipts through tax audits whether there is a big effect after conducting an examination of individuals. The method used in this study is a quantitative method. With a descriptive approach and the data used is secondary data. The results of the study show that partially it does not have a significant effect on Individual Income Tax Receipts. Through tax audits from the statistical results, it is necessary for tax officers to examine taxpayers to be more intense and always make taxpayers aware that taxes always increase from the results of examiners to do it regularly and continuously. Keywords: Tax, compliance, Personal Income Tax, Tax Audit
Implementasi Ukuran Perusahaan pada Audit Report Lag (Studi Empiris Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia): Indonesia asep mulyana; Kusnadi Lesmana
Accounting Research Journal Vol. 1 No. 1 (2022): Accounting Research Journal (September 2022 - February 2023)
Publisher : Department of Accounting, Faculty of Economics, Universitas Nurtanio Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56244/accrual.v1i1.599

Abstract

Abstrak Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di BEI. Pengambilan sampel dilakukan secara random sampling dengan menggunakanrumus slovin, sehingga sampel penelitian sebanyak 115 perusahaan. Teknik analis data yang dipergunakan adalah analisis regresi berganda. Faktor-faktor yang mempengaruhi audit report lag dalam penelitian ini yaitu factor internal perusahaan meliputi profitabilitas, solvabilitas dan ukuran perusahaan. Dimana hasil penelitian menunjukkan, 1) profitabilitas berpengaruh negatif pada audit report lag, 2) solvabilitas berpengaruh positif pada audit report lag 3) ukuran perusahaan berpengaruh positif pada audit report lag.Kata Kunci: Ukuran Perusahaan dan audit report lag.
Co-Authors Abdul Azis Adhitya Wardhono Adinda Salwa Audi Agung Nugraha Ahmad Fauzi Aisyatuzikra Alim Setiawan Amanda Dini Nurul Qolby Amri Fara Firjatullah Anjani, Fina Vury Annie Myranika Annisa Utami Apriyono Apriyono Azzahra Nur Safitri Baharta, Edwin Budiman Budiman Dadan Nur Ramadan Dadang Rachmat Daryanti, Eneng Dendi Gusnadi Dennis Maulana Devi Devi Dewi Riska Sari Dia Hasbi Maola Didin Nurul Rosidin Djodjo Sumardjo Dwi Andi Numantris Dwi Astrini Dzikriyatul Mahfudoh Egi Ginanjar Entat Sholihat Fadel Muhammad Imbang Fahmi Fahrezi Fanni Husnul Hanifa Farhatul Latifahi Fatkhurezky Nurfadlilah Geralda Levina Habibullah Habibullah Hasnah Aziz Heggy Zahy Ayyasy Heti Mulyati Hilal H. Nuha Hilman Mulyana Hilmy Aziz Hilmy Nadiyah Harits Iis Anisah Inna Malviana Itaristanti Itaristanti Jazariyah Juhana Nuryana Juliyadi Krisdiyansah, Yuyu Kusnadi Lesmana Lukman M. Baga Lulus Lusiana Lusiani M. Ary Murti Maria Ulfah jamil Maudy Istiana Putri Melky Isydau Robbi Mikhael Muhamad Nur Rizki Muhammad Fathan Izzuddin Muhammad Ghaffar Rasyad Muhammad Ni'amillah Muhammad Ruhunussa Mustofa Kamil Mutiudin, Ade Iwan Muzain Faqih Zuhri Nabillah Anjani Nachwan M. Andriansyah Naek Efendi Naila Nur Oktavia Azzahra Nayla Wulandari Niken Listya Cahyani Ninik Sugiyarti Nunung N Nurlaeli Mahmudah Nurul Annisa, Tasya Nurullayali Azzahro Pandri Zulfikar Pinah Pitriyanti Rani Nurani Ratna Wardani Reni kirani Revina Syahin Zanan Rika Foelyati Rita Rahmawati Riza Taufiq Ruwiyati Ruwiyati Salma Salimaturohmah Salma Yuhannadza Sandi Sani Septiana Selma Karamy Septhy Alfa Fadella Sinta Khoiril Bariyyah Sopian Nuriman Sri Wijayanti Sugiyono Sulthan Aqil Supendi Syibromilisi Syibromilisi Tanti Fitri Yana Tapi, Triman Tiara Adiyanti Kusumawardhani Tri Kuncoro Panji Murtanto Tugimin Harjotaruno Umi Trisnaningsih Unang Sunarya Wa Ode Zusnita Muizu Widya Sastika Yohanis Yan Makabori Zahra, Fathimatuz ‘Ainun Nisa