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MEINIE SUSANTY
STIE Trisakti
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUJIAN MODEL DE LONE DAN MC LEAN DALAM PENGEMBANGAN SISTEM INFORMASI IFCA MEINIE SUSANTY
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.347 KB) | DOI: 10.34208/jba.v15i2.130

Abstract

The purpose of this study was to analyze the positive effect of information quality and system quality on user satisfaction and intensity of system use, user satisfaction positively influences the intensity of the use of the system, the positive influence of user satisfaction and intensity of use of the system to the individual impact, positive influence on the individual impact of organizational impact. This study uses a model of De Lone and Mc Lean (1992) in the development of information systems IFCA in Indonesia. Sample based on the results of the survey questionnaires to managers and supervisors in four of five business units. The results showed that the quality of information has no effect on user satisfaction and system usage intensity. The quality system has positive influence on user satisfaction, but do not affect the intensity of use of the system. User satisfaction has no effect on the intensity of use of the system. Furthermore, the intensity of use of the system has positive influence on individual impact, yet has no effect on user satisfaction of individual impact. The impact of individual positive influence on organizational impact.
PENGARUH THIN CAPITALIZATION DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Nathasya Gouwvara; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2078

Abstract

The purpose of this research is to determine the affect of thin capitalization, profitability, capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership on tax avoidance.The data used in this research were from the financial statement of the manufacturing companies that were listed consistently on the Indonesia Stock Exchange (IDX) from 2019 until 2021. The sampel of this research are 132 years of data from 44 samples manufacturing companies that selected by using purposive sampling method. This research used multiple linear regression models to analyze data. This research results had proven that the thin capitalization and profitability have an influence on tax avoidance. While the capital intensity, advertising expense, firm size, firm age, sales growth, and foreign ownership do not have a influence on tax avoidance.
ANALISIS PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Cindy Cynthia; Meinie Susanty
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2182

Abstract

Abstract: The purpose of this research is to obtain empirical evidence about the effect of size, age, sales growth, profitability, leverage, institutional ownership, and audit committee on tax avoidance. This study uses samples from all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021 with 63 listed manufacturing companies used for sample in this research. The selection of these sample used the purposive sampling method with research data totaling to 189 and using multiple linear regression for hypothesis testing. The result of this study showed that size, profitability, leverage, and audit committee have effect on tax avoidance while the other variable which is age, sales growth, and institutional ownership had no effect to tax avoidance. Abstrak: Tujuan dari penelitian ini adalah untuk mendapatkan bukti secara empiris tentang pengaruh ukuran perusahaan, umur perusahaan, sales growth, profitabilitas, leverage, kepemilikan institusional, dan komite audit terhadap penghindaran pajak. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan 2021 dengan 63 perusahaan manufaktur digunakan sebagai sampel dalam penelitian ini. Pemilihan sampel ini menggunakan metode purposive sampling dengan jumlah tahun data berjumlah 189 dan analisis menggunakan regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa ukuran perusahaan, profitabilitas, leverage, dan komite audit berpengaruh terhadap penghindaran pajak sedangkan variabel lainnya yakni umur perusahaan, sales growth, dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak.
Co-Authors Cindy Cynthia Nathasya Gouwvara