I Gusti Ayu Eka Damayanthi
Fakultas Ekonomi Dan Bisnis, Universitas Udayana

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

PERAN DEWAN PENGAWAS DAN GOOD CORPORATE GOVENANCE PADA KINERJA BANK PERKREDITAN RAKYAT I Gst Ayu Eka Damayanthi; Ni K.Lely Ary
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.63-76

Abstract

This research starts from the many problems that occur in Bank Perkreditan Rakyat (BPR). From 2014 to 2016 the number of BPRs closed or liquidated by the Financial Services Authority (OJK) in the Deposit Insurance Corporation (LPS) report there are 14 BPRs. Based on the background of the problem, this research will examine the role of supervisory board and GCG on the performance of BPR in Gianyar Regency. This research will be conducted in Gianyar Regency. The sample is the head of the BPR, the finance department and the supervisory board of the BPR. Research sample 34 BPR and respondents were 105 respondents. Data were collected by disseminating research questionnaires. Analysis technique using multiple regression method. The results of the Supervisory Board’s research did not affect the performance of BPR in Gianyar Regency while GCG had a positive effect on the performance of BPR In Gianyar Regency. The suggestion of this research is to add other supervisors such as commissioners, audit committees or independent auditors as one of the independent parties that may affect the performance of BPR.Keywords: Supervisory Board, CGC, BPR Performance
Faktor-Faktor Yang Mempengaruhi Kemauan Wajib Pajak Mengikuti Tax Amnesty di KPP Pratama Kota Denpasar Ni K Lely Aryani Merkusiwati; I Gusti Ayu Eka Damayanthi
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.042 KB) | DOI: 10.15408/akt.v11i1.8805

Abstract

Tax Amnesty is elimination tax owed should not sanction tax administration and criminal sanctions in field of taxation, by way uncovering treasure and pay ransom money. Based on previous studies, shows the willingness to follow the tax amnesty is influenced by several factors taxpayer awareness, knowledge taxpayer, service tax authorities, and tax penalties. This study aimed to examine the effect of consciousness, knowledge taxpayer, service tax authorities, and tax penalties on the willingness to follow the tax amnesty. Samples in this study as many as 105 people registered taxpayers in east Denpasar and have followed the tax amnesty. The sample in this study was determined by convenience sampling method and slovin formula. Data collected using questionnaires and analysis technique is Multiple Linear Regression. Based on analysis awareness of the taxpayer, the consciousness taxpayer, knowladge taxpayer, the service tax authorities, and tax penalties positive effect on the willingness to follow the tax amnesty.