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FACTORS AFFECT COMPANY VALUE IN MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE LINDA SANTIOSO; NURAINUN BANGUN; YUNIARWATI YUNIARWATI
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): 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 (396.569 KB) | DOI: 10.34208/jba.v22i1.440

Abstract

The purpose of this research is to examine the effect of profitability, enterprise risk management and corporate social responsibility on firm value. The sample of this research limited to manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2015. This research uses 150 data with 50 companies selected per year. Analysis tool used multiple linear regression of SPSS 21.00. The dependent variable on this research is firm value, and the independent variable returns on equity, enterprise risk management, and corporate social responsibility. The result showed that return on equity and enterprise risk management affect the firm value, while corporate social responsibility has no effect on firm value.
Antecedents Customer Satisfaction in Jabodetabek: Perception Customer of Price, Perception of Fairness Offered and Pricing Procedures Arifin Djakasaputra; Halim Putera Siswanto; Yuniarwati Yuniarwati
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi Vol 20 No 2 (2021): Fokus Bisnis
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokusbisnis.v20i2.835

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi harga perawatan mobil rutin terhadap kepuasan pelanggan di bengkel resmi mobil yang dibagi menjadi beberapa urutan yang berurutan. Variabel eksogen dalam penelitian ini adalah persepsi harga, sedangkan variabel endogen adalah persepsi kewajaran penawaran harga, persepsi keadilan prosedur penetapan harga, kepuasan terhadap pelayanan bengkel, kepuasan terhadap hasil kerja bengkel, dan kepuasan terhadap pelayanan bengkel secara keseluruhan. Penelitian ini menggunakan teknik purposive sampling dengan menggunakan 150 pelanggan bengkel resmi mobil sebagai responden setelah melalui proses normalisasi data. Structural Equation Modeling (SEM) dengan menggunakan AMOS 20.0 digunakan dalam analisis data. Hasil penelitian ini menunjukkan bahwa persepsi harga secara tidak langsung mempengaruhi kepuasan terhadap pelayanan bengkel secara keseluruhan melalui dua variabel pemoderasi yaitu kepuasan terhadap pelayanan bengkel dan kepuasan terhadap hasil kerja bengkel, semuanya berada pada taraf signifikansi 0,05.
THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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

Abstract

This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student
THE RELATIONSHIP OF SPIRITUAL WELL-BEING AND ACCOUNTANT’S ETHICAL SENSITIVITY Yuniarwati Yuniarwati; I Cenik Ardana; Sofia Prima Dewi
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i02.1629

Abstract

This study aims at determining the relationship of Spiritual Well-Being and the four dimensions of Spiritual Well-Being: Communal Well-Being, Personal Well-Being, Transcendental Well-Being, and Environmental Well-Being with Accountant’s Ethical Sensitivity. Sample is 49 accounting students who are preparing thesis. The research design is a correlational research. Data is collected using questionnaires and analyzed using Spearman correlation. The results show that Spiritual Well-Being is not correlated with Accountant’s Ethical Sensitivity. The correlation test of Spiritual Well-Being dimensions shows that Communal Well-Being, Personal Well-Being, and Transcendental Well-Being are positively correlated with Accountant’s Ethical Sensitivity, whereas Environmental Well-Being is not correlated with Accountant’s Ethical Sensitivity.Keywords: spiritual well-being, accountant’s ethical sensitivity, accounting student
Pengaruh Pengetahuan Wajib Pajak, Kesediaan Membayar Pajak, dan Sanksi Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting Dewi Amalia; Yuniarwati Yuniarwati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i12.52336

Abstract

Maksud dari studi ini dilakukan yakni guna menyingkap sejauh mana pengetahuan Wajib Pajak, kesediaan membayar pajak, serta pengaruh sanksi perpajakan dalam mematuhi kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Peneliti menggunakan data primer, untuk mendapatkan data primer, penelitian ini menggunakan kuesioner yang dibagikan kepada Wajib Pajak Orang Pribadi di RD Tax Consulting melalui formulir Google. Riset ini memanfaatkan 60 responden dari klien-klien RD Tax Consulting. Dalam riset ini, perangkat lunak IBM SPSS Statistics 27 dimanfaatkan guna menyusun data melalui analisis regresi berganda. Dari hasilnya, tersingkaplah bahwa kesediaan membayar pajak tiada membawa pengaruh positif terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting. Sebaliknya, pengetahun Wajib Pajak serta sanksi perpajakan memberikan pengaruh yang berarti dan positif berpengaruh terhadap kepatuhan Wajib Pajak Orang Pribadi di RD Tax Consulting.