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All Journal Jurnal Ekonomi PRESTASI Majalah Neraca Performance Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Neraca Prosiding University Research Colloquium Dimas Canthing
Tutut Dwi Ak M.Si. SE. Andayani
Universitas Muhammadiyah Pekajangan Pekalongan
Humanities Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Majalah Neraca

 1 
EFEKTIFITAS DEWAN KOMISARIS INDEPENDEN DALAM MENGURANGI MANAJEMEN LABA Andayani, SE., M.Si., Ak, Tutut Dwi; SE., M.Si, Muhammad Yusuf
Majalah Neraca Vol 7, No 1 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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The purpose of this study is  to analyze the effective of independent directors  in  lowering earnings management. The effective of independent  director measured by the proportion of independent director and ordinance I-A compliance. The object of  this research is  manufacturer companies listed in the Indonesian Stock Exchange.This empirical research used secondary data based on purposive sampling technique. The samples consist of 33 firms, collected from 1999 until 2007, with total samples  297 samples. The 1999-2007 annuals report used as main data available in company website and BEI (www.idx.co.id). Hypothesis tests  used  multiplied analysis regression and paired sample  test.The result of the hypothesis test indicates that   proportion of independent directors had significantly negative effect on earnings management. This study also found that there is difference in the average practice of earnings  management before and after the ordinance I-A  year  2000 on independent directors. The next  research to be suggested to try other variable which possible have an effect on to earnings management as audit committee and others.Keywords: earnings management, independent of directors, ordinance
PENGARUH KARAKTERISTIK DEWAN KOMISARIS TERHADAP MANAJEMEN LABA Andayani, Tutut Dwi; SE., M.Si, M. Yusuf
Majalah Neraca Vol 7, No 2 (2011): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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The purpose of this study is to analyze the influence of characteristics’ board of directors on earnings management. The characteristics are defined as proportion of independent directors and multiple directorships of independent directors. Absolute discretionary accrual is used to measure earnings management Manufacturing firms listed in Indonesian Stock Exchange 1999-2007 is the object of this study. Based on purposive sampling technique, it gets  33 firms. Multiple regression analysis and paired sample  test are used to test the hypothesis .The result of the hypothesis test indicates that  proportion of independent directors has significantly negative effect on discretionary accruals. The multiple directorships  of independent directors has significantly positive effect on discretionary accruals. Keywords: earnings management, independent  directors, multiple directorships
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE WAJIB PAJAK BADAN PADA PERUSAHAAN JASA DI KOTA PEKALONGAN SE, M.Si, Sobrotul Imtikhanah; SE, M.Si, Tutut Dwi Andayani; SE, Farah Baety
Majalah Neraca Vol 11, No 1 (2015): Majalah Neraca
Publisher : STIE Muhammadiyah Pekalonga

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This research was conducted to investigate corporate tax compliance behavior, especially service company in Pekalongan city. Research design was a replication of Laksono research (2011) with the respondents location as a difference. The respondents of the research were tax professionals who have at least 1 year experience as tax professional in the service company and ever filled SPT form. Seventy seven tax professionals were almost served as finance staff of 77 corporates participated in this research. The data was analysed using SPSS version 16. This research used tax professional attitude, tax professional subjective norm, tax professional perceived behavioral control, corporate financial condition, corporate facilities, and corporate organizational as independent variables and corporate tax compliance as dependent variable. The findings of this research showed that : (1) tax professional attitude does not affect on corporate tax compliance; (2) tax professional subjective norm affect on corporate tax compliance; (3) tax professional perceived behavioral control affect on corporate tax compliance; (4) corporate financial condition does not affect on corporate tax compliance; (5) corporate facilities does not affect on corporate tax compliance; and (6) corporate organizational affect on corporate tax compliance. Keywords: tax professional attitude, tax professional subjective norm, tax professional perceived behavioral control, corporate financial condition, corporate facilities, corporate organizational, and tax compliance
Co-Authors Ainur, Ferlinda Alifia Shofiani Bayu Kurniawan Dessy Akhirana Dewi, Alfa Yuliana Djauhar Edi Purnomo Dyah Ayu Rizqiana Emma Aprilia Farah Baety SE, Farah Baety Fatah, Khoirul Fathi Zaman, Zulfan HIDAYAH, RINI Husain Ismail, M Imtikhanah, Sobrotul Khoirul Fatah M Moegiri M Moegiri M. Yusuf M.Si SE. Moegiri, M Moegiri, Moegiri Muhamad Yusuf Muhammad Yusuf Muhammad Yusuf Muhammad Yusuf M.Si SE. Ningsih, Sri Wahyu Nur Indah, Lilik Pangestika L, Asri Puji Wiyati Purnama Sari, Linda Purwanto, Teguh Putri, Sulviana r, Riswan Rahayu, Nur Anisa Suci rini hidayah S Saebeni Saebani Saebani, Saebani sobrotul Imtikhanah M.Si SE Sri Wahyu Ningsih Triatmaja‬, ‪Muhammad Fithrayudi Usamah Usamah Yohani, Y ‪Muhammad Fithrayudi Triatmaja‬