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<![CDATA[PENGARUH PEMAHAMAN PERPAJAKAN, SOSIALISASI PERPAJAKAN, DAN MODERNISASI SISTEM PERPAJAKAN TERHADAP KEPATUHAN PAJAK PELAKU USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) DI PROVINSI DKI JAKARTA ]]>
<![CDATA[Gratia Easter Sarah Nta'ola]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v5i2.268
<![CDATA[Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai dampak pemahaman perpajakan, sosialisasi perpajakan dan modernisasi sistem terhadap kepatuhan pajak pelaku Usaha Mikro, Kecil dan Menengah (UMKM) di provinsi DKI Jakarta. Populasi dalam penelitian ini adalah pelaku UMKM yang terdaftar sebagai binaan Dinas Perindustrian, Perdagangan, Koperasi, Usaha Kecil dan Menengah (PPKUKM) Provinsi DKI Jakarta. Teknik pengambilan data sampel menggunakan purposive sampling dengan instrumen penelitian berupa kuesioner skala likert 4 poin sebagai pengukuran variabel. Total sampel yang terpilih adalah 203 sampel. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa pemahaman perpajakan dan modernisasi sistem berpengaruh positif terhadap kepatuhan pajak dan sosialisasi perpajakan tidak berpengaruh terhadap kepatuhan pajak.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP MINAT MAHASISWA AKUNTANSI UNTUK MENGIKUTI PROGRAM MBKM ]]>
<![CDATA[Andhika Pratama]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v5i2.269
<![CDATA[Penelitian ini bertujuan untuk menganalisis faktor internal dan eksternal apa yang dapat mempengaruhi minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka dan menjadi temuan yang dapat menjadi acuan untuk penelitian selanjutnya dengan topik sejenis. Penelitian ini dilakukan karena peneliti belum banyak menemukan penelitian secara khusus yang membahas tentang minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka. Penelitian ini menggunakan metode penelitian kuantitatif. Penelitian ini menggunakan data primer sehingga peneliti mendistribusikan kuesioner secara daring melalui Google Form kepada mahasiswa aktif S1 Akuntansi di Universitas Trisakti. Peneliti melakukan tinjauan menyeluruh terhadap 122 mahasiswa akuntansi Universitas Trisakti berdasarkan pada data yang sudah didapat dari penyebaran kuesioner. Hasil penelitian menunjukan bahwa faktor internal seperti pengetahuan dan motivasi secara signifikan berpengaruh terhadap minat mahasiswa akuntansi untuk mengikuti program Merdeka Belajar-Kampus Merdeka. Di sisi lain, lingkungan akademik yang merupakan faktor eksternal tidak berpengaruh signifikan terhadap minat mahasiswa akuntansi untuk mengikuti program MBKM. Temuan ini memberikan wawasan mengenai faktor internal dan eksternal yang perlu diperhatikan oleh lembaga pendidikan dan penyelenggara program serupa untuk meningkatkan partisipasi mahasiswa.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL, KEPERCAYAAN DIRI, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI ]]>
<![CDATA[Yolanda Citra Melissa]]>;
<![CDATA[Marchelia Grace]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Journal of Social and Economics Research Vol 5 No 2 (2023): JSER, December 2023 ]]>
Publisher : <![CDATA[Ikatan Dosen Menulis ]]>
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DOI: 10.54783/jser.v5i2.275
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh Kecerdasan Emosional, Kepercayaan Diri, dan Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi. Pengumpulan data dilakukan dengan menyebarkan kuesioner online kepada Mahasiwa Program Studi Akuntansi pada Universitas di Jakarta. Peneliti menyebarkan kuesioner online ke 300 Mahasiswa. Dari total keseluruhan kuesioner yang disebarkan memiliki ketidaksesuaian kriteria sehingga jumlah kuesioner yang dapat digunakan untuk analisis penelitian sebanyak 294 responden. Penelitian ini menggunakan teknik analisis pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer berupa kuesioner yang dibagikan kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: (1) Kecerdasan Emosional berpengaruh positif terhadap Tingkat Pemahaman Akuntansi, (2) Kepercayaan Diri tidak berpengaruh terhadap Tingkat Pemahaman Akuntansi, dan (3) Perilaku Belajar berpengaruh positif terhadap Tingkat Pemahaman Akuntansi.]]>
<![CDATA[Pengaruh kepemilikan institusional, risiko bisnis, kualitas audit, ketepatan waktu pelaporan keuangan, dan struktur modal terhadap nilai perusahaan ]]>
<![CDATA[Azzahra, Vivi Fachrani]]>;
<![CDATA[Saphira, Janice]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2463
<![CDATA[Company value is an information or benchmark of a company seen from the company's stock price level. this makes every company vying to increase the value of the company that is sought in order to attract investors. Because high values indicate that the situation is good and shows the prosperity of the company owners. The purpose of this research is to obtain empirical evidence about the factors that affect firm value in primary consumer manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The factors used include institutional ownership, business risk, audit quality, timeliness of financial reporting, and capital structure. This study uses 87 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as the population. In sampling, this study uses purposive sampling method, so as to obtain 58 primary consumer manufacturing companies listed on the Indonesia Stock Exchange as a population. This research uses multiple linear analysis method. So get the results of research which states that business risk, audit quality, and capital structure have a positive effect on firm value. While institutional ownership and timeliness of financial reporting have no effect on the company.]]>
<![CDATA[Pengaruh financial distress, manajemen laba riil and profitabilitas pada tax aggressiveness dengan komite audit sebagai variabel moderasi ]]>
<![CDATA[Supandi, Serlin]]>;
<![CDATA[Nikijuluw, Trixie Elvaretta]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i3.2464
<![CDATA[This study aims to determine the effect of Financial Distress, Real Earnings Management and Profitability on Tax Aggressiveness with the Audit Committee as Moderating Variable. The population in this study are manufacturing companies in the Consumer Goods Industry sector in 2017-2021 which are listed on the Indonesia Stock Exchange (IDX). The data used is secondary data with sampling technique using purposive sampling method. Based on this method, of the 50 companies that make up the population, there are 20 companies that meet the sampling criteria for the five-year financial annual reporting period so that in total there are 100 samples. The analytical method used in this research is multiple regression analysis. The results of the analysis show that real earnings management and profitability have a positive effect on tax aggressiveness. Meanwhile, financial distress has no effect on tax aggressiveness. For the audit committee as a moderating variable can weaken the effect of real earnings management and profitability on tax aggressiveness. However, the audit committee cannot weaken the effect of financial distress on tax aggressiveness.]]>
<![CDATA[Pengaruh Pengungkapan Green Intellectual Capital dan Sustainability Reporting Disclosure terhadap Kinerja Keuangan ]]>
<![CDATA[Zuhdi, Abid Maulana]]>;
<![CDATA[Syachyadi, Ilham]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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<![CDATA[The purpose of this research is to examine and analyze the effect of Green Intellectual Capital Disclosure and Sustainability Reporting Disclosure on Financial Performance. The research population is Primary Sub-Sector Companies listed on the Indonesia Stock Exchange during 2019-2022. The type of data used is secondary data, namely data derived from financial reports and annual reports. The purposive sampling method used in this study obtained 328 samples and a total sample of 207 companies from 2019-2022. This study uses the Multiple Linear Regression model. The results of this study indicate that Green Human Capital, Green Structural Capital has a positive effect on company performance, Green Relation Capital and Sustainability Reporting Disclosure has no effect on financial performance. Keywords: Financial Performance, Green Intellectual Capital, Sustainability Reporting Disclosure.]]>
<![CDATA[STRATEGI KEUANGAN DAN PERTUMBUHAN: DAMPAK STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Fitri Noviera]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Oktaviani, Ayu Aulia]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/v11i2.21157
<![CDATA[Firm’s value is an important indicator that reflects the company's performance and future prospects. Determining firm’s value is influenced by various factors, including capital structure, profitability, and company size. This research focuses on the basic materials sector, which plays an important role in the economy and often faces the challenges of price and demand volatility. In the 2021-2022 period, this sector faces various dynamics that affect firm value. By using purposive sampling methods and multiple regression analysis, this research aims to identify the influence of capital structure, profitability and company size on firm value in the basic materials sector. The main finding of this research is that capital structure has a significant effect on firm value, while profitability and company size do not have a significant effect. These results contribute to understanding the relationship between financial factors and firm value in the basic materials sector. The implication of these findings is that investors can consider capital structure as a factor in making investment decisions, while company management needs to pay attention to capital structure management, profitability and company size to avoid a decline in firm value.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Intention Whistleblowing ]]>
<![CDATA[Rahayu, Upit Arapia]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 1 (March 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i1.201
<![CDATA[This study aims to determine the factors that influence whistleblowing intentions such as attitudes towards behavior, subjective norms, perceptions of behavioral control, perceptions of the seriousness of fraud, perceptions of threats of retaliation against whistleblowing intentions internally and externally and rationalization as moderation. The population in this study were employees who working in the accounting field in the Jabodetabek area which is primary data using a questionnaire survey and a purposive sampling method which has three criteria so that out of 278 respondents only 271 respondents could be sampled. This study uses multiple linear regression analysis tests. The results of this study are that attitudes towards behavior have a positive effect on whistleblowing intention internally, subjective norms have a positive effect on whistleblowing intention internally and externally, perceived behavioral control has a positive effect on whistleblowing intention externally, perceptions of seriousness fraud has a positive effect on whistleblowing intention internally, perceptions of the threat of retaliation have a negative effect on whistleblowing intention internally, rationalization is able to strengthen the effect of perceived seriousness of fraud on external whistleblowing intention, and rationalization is able to weaken perceptions of threats of retaliation on whistleblowing intention internally.]]>
<![CDATA[Pengaruh Inovasi Teknologi, Struktur Modal dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan ]]>
<![CDATA[Prastyawan, Riska]]>;
<![CDATA[Astuti, Christina Dwi]]>
<![CDATA[ Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (June 2023) ]]>
Publisher : <![CDATA[SAFE-Network ]]>
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DOI: 10.37034/infeb.v5i2.203
<![CDATA[This study aims to examine the effect of Technology Innovation, Capital Structure, Ownership Structure on Sustainability Report Disclosure. The population in this study are Primary Consumer companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. The data used is secondary data obtained from the company’s financial statements through the website www.idx.co.id or the websites of each company. The study used a purposive sampling methode with several criteria and the results obtained as many as 161 sample data. Data analysis method using descriptive test, classical assumption test and multiple linear regressions test using SPSS Software 26. The results show that Technology Innovation, Capital Structure, Institutional Ownership, have positive effect on Sustainability Report Disclosure. Foreign Ownership and Managerial Ownership doesn’t have effect on Sustainability Report Disclosure.]]>
<![CDATA[Pengaruh Financial Attitudes, Risk Perception, dan Locus of Control Terhadap Invesment Intention Pada Generasi Milenial ]]>
<![CDATA[Lala Lathifah Ariyani]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v17i2.2045
<![CDATA[Penelitian ini berlandaskan pada perubahan perilaku dalam keuangan mengenai investasi, tingginya minat investasi di masyarakat dalam perdagangan bursa efek menjadikan topik yang perlu dibahas dari sudut pandang perilaku. Dimana dalam penelitian ini menggunakan theory of planned behaviour sebagai teori dalam mengembangkan variabel. Sehingga variabel yang peneliti pilih yaitu financial attitude, risk perception, dan locus of control. Penelitian ini bertujuan untuk menganalisis tentang pengaruh financial attitude, risk perception, dan locus of control terhadap investment intention pada generasi milenial. Lokasi penelitian ini dilakukan di Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan pengambilan sampel menggunakan teknik non probability sampling dengan metode purposive sampling. Dalam penelitian ini melibatkan 100 responden yang tersebar DKI Jakarta. Dalam menganlisis data peneliti menggunakan analisis regresi linier berganda. Berdasarkan hasil penelitian menunjukkan bahwa secara simultan financial attitude, risk perception, dan locus of control berpengaruh positif dan signifikan terhadap Investment Intention.]]>
