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Yessi Mutia Basri
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Economics, Econometrics & Finance

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PENGARUH AKUNTABILITAS, KETIDAKPASTIAN LINGKUNGAN, KOMITMEN PIMPINAN, DAN PENGENDALIAN INTERNAL TERHADAP PENERAPAN TRANSPARANSI PELAPORAN KEUANGAN (Studi Empiris Pada SKPD Provinsi Riau) Rahmad Bintang Shabri Asroel; Yessi Mutia Basri; Susilatri '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 3, No 1 (2016): Wisuda Februari 2016
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The purpose of this research was to examine the influence accountability, environmental uncertainty, leader commitment, and internal control on transparency of financial reporting. This research is expected to help the government in order to improve the transparency of financial reporting increasingly better in the future. The sample used in this research are the echelon IV and accounting staff in Riau Province Government. Data was collected through questionnaire survey method. The data was collected by using 96 questionnaires that spread to 32 SKPD (regional work units and only 80 questionnaire could be analyzed. Data were analyzed by using multiple regression (multiple regression) and moderate regression (Moderate Regression Analysis-MRA) with the help of a computer program SPSS version 17.0. The results showed that accountability, environmental uncertainty, leader commitment, and internal control had significant influence on transparency of financial reporting.Keywords: accountability, environmental uncertainty, leader commitment, internal control, and transparency of financial reporting.
PENGARUH PERTUMBUHAN ASET, PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN PAJAK TERHADAP SUMBER PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2013-2014 Heni Yusnita; Yessi Mutia Basri; Rofika '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study was conducted to determine the effect of the partial Funding Source on the Growth Assets, Sales Growth, Profitability and Tax on Manufacturing Companies Listed on the Stock Exchange. The study period of 2013-2014.The population of as many as 156 companies.Selection of the sample using Non Probability Sampling Techniques with purposive sampling method in order to obtain a sample of 88 companies. Fundingdecisions are represented LLT, Growth Assets represented by ASG, Penjuala Growth, Profitability ROE, and taxes as independent variables and the dependent variable is theSource of Funding. Data processing was performed with SPSS for Windows Evaluation Version 21:00. The regression results obtained demonstrate the value of F (4.685) greater than F table (1.984), meaning that Asset Growth, Sales Growth, Profitability, and Taxation jointly significant effect on the Funding Source. While partially Asset Growth variables affect the sources of funding where t count (3.282) is greater than t table (1.984). Sales Growth variables affect the sources of funding where t count (3.124) is greater than t table (1.984). Profitability variables which affect the Funding Source tcount (2.924) is greater than t table (1.984). Taxes and variables which affect the Funding Source t count (2.452) is greater than t table (1.984). Correlation coefficient (R) of 0.725 or 72.5% indicates that there is a strong relationship between Growth Assets, Sales Growth, Profitability and Taxes on Funding Sources. The coefficient of determination (Adj R2) of 0.482 indicates that amounted to 48.2% of the Funding Source affected by Asset Growth, Sales Growth, Profitability and Tax, while 51.8% are influenced by other factors not examined.Keywords: Sources of Financing, Asset Growth, Sales Growth, Profitability and Taxes
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KESADARAN MEMILIKI NOMOR POKOK WAJIB PAJAK (NPWP) PADA PEMILIK USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI KABUPATEN KAMPAR Zulfi Arsad; Yessi Mutia Basri; Azhari sofian
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This research aims to know the influence of needs, convenience, sanctions, and the perception of the consciousness have a Taxpayer Identification Number (TIN) In The District Kampar. This study used a simple technique accidental sampling with a sample of 100 people who have been determined based on those results slovin formula. Data collection techniques in this study is a questionnaire , the data is processed using Logistic Regression with SPSS version 20. The results showed that the variable needs to have a TIN, convenience variables have a TIN, and tax penalties variables affect the consciousness have a Taxpayer Identification Number (TIN) while the variable perception of taxation does not affect the consciousness have a Taxpayer Identification Number (TIN). The coefficient of determination (R2) value of R Square of 0.446 indicates that awareness of the WP in Kampar regency have a TIN is affected by the variable needs, ease, perception WP and tax penalties amounting to 44.6%. While about 55.4% influenced by other variablesKeyword : Awareness have a TIN, needs to have a TIN, the convenience of having a TIN, sanctions taxation, taxation perception.
Co-Authors ', Al Azhar L ', Rusli ', Supriono Al Azhar L ' Azhari - Azhari sofian Charles Silaen Dwidya Senni Aprilia Hafizhah, Ihsanul Hardi Hardi Heni Yusnita Lega Bestari Lia Edli Syaravina Meilda Wiguna Mutia Hani Nindya Utami, Nindya Rahmad Bintang Shabri Asroel Rheny Afriana Hanif Rizajayanti, Diyan Sulastika Rofika ' Shavira Maulydia, Shavira Sri Mala Afni Susilatri ' Vince Ratnawati Zirman ' Zulfi Arsad