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Pengaruh Diskon Flash Sale Dan Biaya Ongkos Kirim Terhadap Keputusan Pembelian Pada Marketplace Shopee Dengan Minat Beli Sebagai Variabel Moderasi Ramadhanti, Suci; Yuli Prastyatini, Sri Lestari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.60984

Tujuan dari penelitian ini untuk mengetahui apakah diskon flash sale dan biaya ongkos kirim mempengaruhi keputusan pembelian pada marketplacee shopee, serta untuk menguji apakah minat beli mampu memoderasi pengaruh diskon flash sale dan biaya ongkos kirim data primer merupakan sumber informasi yang digunakan dalam penelitian ini. Populasi sampel adalah mahasiswa Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa. Dalam penelitian ini, 105 mahasiswa dipilih secara acak dari Fakultas Ekonomi Sarjananwiyata Tamansiswa. Pendekatan yang dikenal sebagai “Purposive Sampling” digunakan untuk mengumpulkan data. Metode regresi linier berganda dan uji asumsi klasik digunakan untuk menguji data. Nilai signifikan dari 0,000 dan 0,020 > 0,05 untuk diskon flash sale dan biaya ongkos kirim, menunjukkan bahwa variabel ini memang mempengaruhi keputusan pembelian. Nilai signifikan masing-masing sebesar 0,295 dan 0,419 >0,05 untuk diskon flash sale dan biaya ongkos kirim, menunjukkan bahwa minat beli tidak mampu memoderasi.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN TAX PLANING TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI RIA, MARIA CENDRIANA; Yuli Prastyatini, Sri Lestari
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6330

This study aims to examine whether CSR disclosure and tax planning can affect the value of companies with earnings management as a moderating variable This study took samples from the Indonesia Stock Exchange (IDX) from 2016-2019 in property and real estate companies using a purposive sampling technique. Data collection is done by accessing www.idx.co.id then processed using SPSS. The results show that the corporate social responsibility disclosure variable has a positive and significant effect on firm value in Property and Real Estate companies on the Indonesia Stock Exchange in 2016-2019, the tax planning variable has no effect on firm value in Property and Real Estate companies on the Stock Exchange. Indonesia in 2016-2019, Earnings management moderated the influence of corporate social responsibility disclosure on the company's firm value. In this study, earnings management strengthens the relationship between CSR disclosure and firm value. Earnings management moderates the effect of tax planning on firm firm value. In this study, earnings management weakens the relationship between tax planning and firm value.

PENGETAHUAN AKUNTANSI SEBAGAI PEMEDIASI HUBUNGAN ANTARA PENGALAMAN USAHA TERHADAP PENGGUNAAN LAPORAN INFORMASI AKUNTANSI Yuli Prastyatini, Sri Lestari; Gabriella, Agatha Mutiara
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.921

This study examines the effect of business experience on accounting knowledge, the effect of accounting knowledge on the use of accounting information reports, the effect of business experience on the use of accounting information reports through accounting knowledge, the effect of business experience on the use of accounting information reports. The population in this study included Micro, Small and Medium Enterprises (MSMEs) in Bakpia Pathok Yogyakarta with a sample of 92 people. Data analysis using multiple linear regression analysis. The results of hypothesis testing show that business experience has a significant effect on accounting knowledge, accounting knowledge has a significant positive effect on the use of accounting information reports, business experience has a positive effect on the use of accounting information reports through accounting knowledge, business experience has a significant effect on accounting knowledge.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE DAN TAX PLANING TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL MODERASI RIA, MARIA CENDRIANA; Yuli Prastyatini, Sri Lestari
Jurnal Riset Perpajakan: Amnesty Vol 4 No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6330

This study aims to examine whether CSR disclosure and tax planning can affect the value of companies with earnings management as a moderating variable This study took samples from the Indonesia Stock Exchange (IDX) from 2016-2019 in property and real estate companies using a purposive sampling technique. Data collection is done by accessing www.idx.co.id then processed using SPSS. The results show that the corporate social responsibility disclosure variable has a positive and significant effect on firm value in Property and Real Estate companies on the Indonesia Stock Exchange in 2016-2019, the tax planning variable has no effect on firm value in Property and Real Estate companies on the Stock Exchange. Indonesia in 2016-2019, Earnings management moderated the influence of corporate social responsibility disclosure on the company's firm value. In this study, earnings management strengthens the relationship between CSR disclosure and firm value. Earnings management moderates the effect of tax planning on firm firm value. In this study, earnings management weakens the relationship between tax planning and firm value.

PENGARUH NASIONALISME, TINGKAT PENDAPATAN, KEPERCAYAAN PADA OTORITAS PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK PRIBADI Yuli Prastyatini, Sri Lestari; Rahmawati, Wilis
Modus Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v35i1.6985

Individual taxpayer compliance starts from an internal decision whether to comply or not to pay the tax. It turns out that there are still individual taxpayers who do not fulfill their obligations to pay taxes. Seeing this phenomenon, this study aims to determine several factors that can influence compliance to pay personal taxes, namely nationalism, level of income, and trust in the tax authority, especially in the city of Yogyakarta. The data source used is primary data with quantitative methods from 122 respondents. The sampling method was incidental sampling, namely taking samples that were not accidentally encountered by the researcher and suitable for the sample, then processed based on the multiple linear regression analysis methods of the SPSS application version 20. The results of data processing showed that nationalism, income levels, and trust in the tax authorities were factors has a positive effect on compliance with paying personal taxes in the Yogyakarta City area. Keywords: tax; compliance; influence; quantitative; primary Kepatuhan wajib pajak orang pribadi dimulai dari keputusan internal apakah bersikap patuh atau tidak untuk membayar pajak tersebut. Ternyata masih ditemukan wajib pajak orang pribadi yang tidak memenuhi kewajibannya membayar pajak. Melihat fenomena tersebut maka penelitian ini bertujuan untuk mengetahui beberapa faktor yang dapat memengaruhi kepatuhan membayar pajak orang pribadi yaitu nasionalisme, tingkat pendapatan, dan kepercayaan pada otoritas pajak khususnya di wilayah Kota Yogyakarta. Sumber data yang digunakan adalah data primer dengan metode kuantitatif dari 122 responden. Metode pengambilan sampel melalui insidental sampling yaitu mengambil sampel yang tidak segaja ditemui oleh peneliti dan cocok untuk sampel kemudian diolah berdasarkan metode analisis regresi linear berganda dari aplikasi SPSS versi 20. Diperoleh hasil olah data yang menunjukkan bahwa faktor nasionalisme, tingkat pendapatan dan kepercayaan pada otoritas pajak berpengaruh positif terhadap kepatuhan membayar pajak orang pribadi di wilayah Kota Yogyakarta. Kata kunci: pajak; kepatuhan; berpengaruh; kuantitatif; primer

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