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PENGARUH TATA KELOLA PERUSAHAAN DAN MODAL INTELEKTUAL TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH DIVIDEN DAN KINERJA KEUANGAN Ulfa Khairunisa; Elvin Bastian; Dadan Ramdhani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.186 KB) | DOI: 10.32670/fairvalue.v3i2.941

Abstract

This study aims to determine the effect of corporate governance and intellectualcapital on corporate value with dividend and financial performance as moderatingvariables. The population in this study consists of all companies listed in LQ45 inIndonesian Stock Exchange. Samples are selected by purposive sampling techniquewith certain criteria: companies listed in the LQ45 index between 2015 and 2019,companies that issued financial statements between 2015 and 2019, companies thatdistributed dividends between 2015 and 2019 and companies that apply theprinciples of corporate governance. This research used 215 companies. The datawere analyzed using the Moderated Regression Analysis (MRA) analysis technique.The result of this study shows that corporate governance and intellectual capital have positively significant influence on corporate value. In addtition, dividend andfinancial performance moderate the relationship of corporate governance andintellectual capital. But dividend did not moderate the relationship of corporategovernance and financial performance as well as the relationship of financialperformance with coporate governance and intellectual capital.
Pengaruh Moral, Frekuensi Pelatihan Pelaporan Perpajakan, dan Norma Subjektif terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi pada Pelaku Usaha Mikro KPP Pratama Cilegon Dadan Ramdhani; Wahyu Yulianto Wibowo; Popong Suryani; Bima Prabowo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 2 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1315.247 KB) | DOI: 10.33510/statera.2019.1.2.14-31

Abstract

The purpose of this study was to examine the effect of morale, frequency of tax reporting training, and subjective norms againts tax compliance through understanding accounting. This research was carried out at Kantor Pelayanan Pajak (KPP) Pratama Cilegon. This study uses primary data obtained from the questionnaire. The sample used in this study is a Micro, Small and Medium Enterprises Taxpayers registered at KPP Pratama Cilegon. The sampling technique used is purposive sampling. 145 questionnaires were distributed, and 145 questionnaires were returned. Data were analyzed using Statistical Product and Service Solution (SPSS) version 23. The results of this study indicate that morale, subjective norms and understanding of accounting have a significant effect on tax compliance, while the frequency of tax reporting training does not affect tax compliance. Morale and subjective norms do not affect the understanding of accounting, while the frequency of tax reporting training influences the understanding of accounting. Morale, frequency of tax reporting training, and subjective norms have no effect againts tax compliance through understanding accounting.
Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon Dadan Ramdhani; Zahra Alya Tamima; Yanti Yanti; Bahtiar Effendi
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.37-58

Abstract

This study aims to determine the effect of taxpayer attitudes on the tax system and tax socialization on individual taxpayer compliance with the adoption of the electronic tax system as a mediating variable at KPP Pratama Cilegon. The population used is an individual taxpayer registered at KPP Pratama Cilegon. This research is a type of quantitative research. The sampling method used in this study is incidental sampling with a sample of 102 individual taxpayers who are registered as mandatory SPT at KPP Pratama Cilegon. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 3.2.9 application. The results show that the attitude of taxpayers to the tax system has a positive and significant effect on individual taxpayer compliance, tax socialization has a positive and significant effect on individual taxpayer compliance, taxpayer attitudes on the tax system have a positive and significant effect on the adoption of the electronic tax system, taxation socialization has a positive and significant effect on the adoption of an electronic tax system, the adoption of an electronic tax system has a positive and significant effect on individual taxpayer compliance, the adoption of an electronic tax system can mediate the effect of taxpayer attitudes on the tax system on partial individual taxpayer compliance and adoption electronic tax system can partially mediate the effect of tax socialization on individual taxpayer compliance.
Pengaruh Corporate Social Responsibility, Leverage, Inventory Intensity, dan Koneksi Politik Terhadap Agresivitas Pajak Pada Perusahaan Sektor Property dan Real Estate di Bursa Efek Indonesia Dadan Ramdhani; Destri Nur Hasanah; Akbar Maulana Pujangga; Didi Ahdiat
STATERA: Jurnal Akuntansi dan Keuangan Vol 4 No 1 (2022)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2022.4.1.1-16

Abstract

This research aims to determine and examine the effect of corporate social responsibility, leverage, inventory intensity, and political connections on tax aggressiveness. The population in this study uses property and real estate companies listed on the Indonesia Stock Exchange in 2015-2019. The number of samples obtained is as many as 17 companies for 5 years. The total sample used after going through the purposive sampling technique was 85. The analytical method used was multiple regression analysis using SPSS Statistics 25 software in processing data starting from descriptive statistical tests to hypothesis testing. The results showed that the leverage did simultaneously influence tax aggressiveness. Meanwhile, corporate social responsibility, inventory intensity, and political connection has no effect on tax aggressiveness.
PENGARUH AGRESIVITAS PAJAK TERHADAP CORPORATE SOCIAL RESPONSIBILITY DENGAN VARIABEL KONTROL RETURN ON ASSET DAN LEVERAGE Handayani Handayani; Ayu Noorida Soerono; Dadan Ramdhani
Tirtayasa Ekonomika Vol 13, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.412 KB) | DOI: 10.35448/jte.v13i1.4236

Abstract

Penelitian inibertujuanuntukmengujipengaruhagreresivitaspajakterhadap CorporateSocialResponsibility(CSR).Variabelindependenyangdigunakandalampenelitian iniadalahagresivitaspajak yangdiukurmenggunakanproksieffective tax rates.Variabel dependendalampenelitianiniadalahCSR.MenggunakanvariabelkontrolROAdanleverage. Sampelterpilih menggunakanpurpose samplingdiperoleh 20 perusahaanmanufaktursektor industridasardankimiaperiode2013-2015.Metodepengumpulandatamenggunakankonten analisispengungkapansosialdalamlaporantahunanperusahaan.Teknik analisis menggunakanregresiberganda.Hasilpenelitianmenunjukan agresivitaspajak berpengaruh signifikanpositifterhadapCSR.Perusahaanyangmemilikitingkatagrsivitaspajakyangtinggi makacenderung akanmelakukan pengungkapanCSR lebih besar. KataKunci: TanggungJawab Sosial, Agresivitas Pajak,Return on asset, Leverage
KONTRIBUSI STRATEGI BISNIS DAN LINGKUNGAN EKSTERNAL DALAM MENINGKATKAN SISTEM PENGENDALIAN MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN JASA PERHOTELAN DI PROPINSI BANTEN) Dadan Ramdhani
Tirtayasa Ekonomika Vol 13, No 2 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (632.417 KB) | DOI: 10.35448/jte.v13i2.4327

Abstract

This research aims to examine the effect of business strategy and external environmental onmanagement control system. This study is a replication and development of research conducted by Sofiah Auzair(2011). Object of this study inHotelBanten province.The research is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the Hotel managerinBanten province, with a questionnaire return rate reaches 61.11% ie 55respondents. Data analysis was performed with aSPSS (Statistical Package For Social Science) versi 16.00.Test results show that the hypothesis of the threehypotheses proposed twohypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence Cost Leadershipon bureaucraticManagement Control system.), Hypothesis 2 (a significant positive Strategy differentiationonbureaucraticManagement Control system.)is not accepted because hypothesesis not negative significant, Hypothesis 3 (a significant positivePerception Environmental Uncertainty.)Keywords:Cost Leadership,Strategy Differentiation,Perception Environmental Uncertainty, Management Control system.
Kegunaan Sistem Informasi, Kualitas Informasi, Enterprise Resource Planning Dan Upaya Peningkatan Kinerja Serta Management Control System Pada Perusahaan Manufaktur Yang Menggunakan Erp Di Propinsi Banten Dadan Ramdhani
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 4, No 1 (2013): ISLAMINOMICS: Journal of Islamic Economics, Business and Finance
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/ji.v4i1.4

Abstract

Perkembangan teknologi informasi mempunyai efek yang luar biasaterhadap dunia bisnis karena merupakan faktor pendukung bisnis.Teknologiinformasi diharapkan dapat memberikan dukungan dalam penyediaan datadan informasi yang terintegrasi kesemua unit bisnis yang terkait.Pendekatan integrasi sistem informasi (ISI), seperti sistem enterpriseresource planning (ERP), dapat mencerminkan strategi bisnis inovatifkarena adopsi sistem ERP melibatkan perbaikan proses bisnis,pengimplementasian praktik terbaik, dan pengintegrasian seluruh prosesbisnis. Tujuan dari penelitian ini adalah untuk mengetahui pengaruhlangsung dan tidak langsung enterprise resource planning (ERP) terhadapkinerja non keuangan dan kinerja keuangan yang di mediasi olehmanagement control system serta pengaruh enterprise resource planning(ERP) dan kualitas informasi terhadap kegunaan sistem informasi padaperusahaan manufaktur yang menggunakan ERP system di provinsi Banten.Penelitian ini menggunakan metode pengumpulan data berbentuk kuisioneryang ditunjukan kepada para manajer perusahaan manufaktur yangmenggunakan sistem ERP di provinsi Banten. Dengan menggunaanperangkat lunak partial least squares (PLS) analisis. Penelitian ini mencobauntuk menguji pengaruh penerapan integrasi sistem informasi dalam hal inisistem ERP, terhadap management control system sebagai variabelintervening dan kinerja, serta pengaruh enterprise resource planning (ERP)dan kualitas informasi terhadap kegunaan sistem informasi.Hasil penelitian ini adalah sebagai berikut. enterprise resource planningberpengaruh positif signifikan terhadap kinerja keuangan dan nonkeuangan, formal MCS dan informal MCS memediasi pengaruh enterpriseresource planning terhadap kinerja keuangan dan non keuangan, enterpriseresource planning dan kualitas informasi berpengaruh positif signifikanterhadap keguanaan sistem informasi.
Determinasi Hubungan Pengetahuan Dewan Tentang Anggaran Dengan Pengawasan Dewan Pada Keuangan Daerah Studi Empiris Di Dprd Kabupaten Serang Banten Dadan Ramdhani
Jurnal Akuntansi Vol. 18 No. 2 (2014): May 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v18i2.565

Abstract

This Study Aims To Test The Relationship Determination Of The Councilor’s Knowledge About Budget With Council’s Oversight Upon Region Finance.
EFFECT OF WORK EXPERIENCE, COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY WITH ETHICS Yudha Adi Prakasa; Elvin Bastian; Dadan Ramdhani
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 9, No 2 (2023): VOLUME 9 NUMBER 2 (2023)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v9i2.3549

Abstract

This study aims to examine the effect of work experience, competence and independence on audit quality with ethics as a moderating variable. The object of research is the Internal Control Unit (SPI) in the Work Area of Inspectorate IV (Dikti Dikti, Inspectorate General of the Ministry of Education, Culture, Research and Technology) with a total sample of 164 people. Data analysis used moderator regression analysis which was processed with SPSS. Based on the results of the study, it was found that experience had a positive and significant effect on audit quality. Competence has a positive and significant effect on audit quality. Independence has no effect on audit quality. Audit ethics has a positive moderating effect on the relationship between experience and audit quality. Audit ethics does not moderate the relationship between competence and audit quality. Audit ethics has a positive moderating effect on the relationship of independence to audit quality. 
Implications Quality Report Finance and Systems Internal Control of Local Government Performance The Role of Accountability as Mediation (Study at Cilegon City Government Banten) Umi Hadiatul; Elvin Bastian; Dadan Ramdhani
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract Study This test how much influence quality report financial and internal control systems in the public sector. The government performance area is the main factor tested in the study This as well as using the accountability factor as a mediator. Sample from study This is an organization device government area (OPD). city Cilegon. The method study uses an approach quantitative with SEM method and smart PLS software. Findings study This concludes that quality report finance is influential and significant the internal control system is also influential and significant to the performance of government area. Whereas accountability is mediation capable mediate the connection between quality reports to performance. However, no capability mediates the relationship between quality reports to performance. Implications study this hope can become input for policy government area specifically to the role from factor quality report financial and internal control system as well accountability to policy sector accountancy public sector management. Key Words: quality report finance, internal control system, government performance, accountability, and accounting management public sector.