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All Journal Akuntansi Krida Wacana Jurnal Bisnis dan Akuntansi Jurnal Akuntansi
Andreas Bambang Daryatno
Universitas Tarumanagara
Economics, Econometrics & Finance Education

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Board Diversity, Ukuran Perusahaan, Tax Aggressiveness, dan Kepemilikan Institusional terhadap Kualitas Laba Andreas Bambang Daryatno; Linda Santioso
Jurnal Bisnis dan Akuntansi Vol 23 No 2 (2021): 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 | DOI: 10.34208/jba.v23i2.999

Abstract

The research aims to provide empirical evidence on board diversity, firm size, tax aggressiveness, and institutional ownership of earnings quality in manufacturing companies listed on the Indonesian stock exchange, especially in 2016-2018. The study population is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method used in this study is nonprobability sampling with purposive sampling technique. The analysis method used is panel data regression. The results showed that board diversity has an effect on earnings quality. Meanwhile, firm size, tax aggressiveness, and institutional ownership do not affect earnings quality.
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Linda Santioso; Andreas Bambang Daryatno; Adya Juni Aristha
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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

Abstract

The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Linda Santioso; Andreas Bambang Daryatno; Adya Juni Aristha
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.v18i02.1630

Abstract

The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy
Board Diversity, Ukuran Perusahaan, Tax Aggressiveness, dan Kepemilikan Institusional terhadap Kualitas Laba Andreas Bambang Daryatno; Linda Santioso
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): 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 | DOI: 10.34208/jba.v23i2.999

Abstract

The research aims to provide empirical evidence on board diversity, firm size, tax aggressiveness, and institutional ownership of earnings quality in manufacturing companies listed on the Indonesian stock exchange, especially in 2016-2018. The study population is manufacturing companies listed on the Indonesia Stock Exchange. The sample selection method used in this study is nonprobability sampling with purposive sampling technique. The analysis method used is panel data regression. The results showed that board diversity has an effect on earnings quality. Meanwhile, firm size, tax aggressiveness, and institutional ownership do not affect earnings quality.
Co-Authors Adya Juni Aristha LINDA SANTIOSO