Bambang Widarno
Program Studi Akuntansi Fakultas Ekonomi Universitas Slamet Riyadi Surakarta

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PAJAK, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA SURAKARTA Indri Ramadhanti; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.839 KB)

Abstract

Tax is one of the country's acceptance resources to promote national development and a source of financing for development in the welfare of the community. The purpose of the study is to know (1) the influence of taxation knowledge on UN taxpayer compliance (2) The influence of fisial service to UN taxpayer compliance (3) Effect of tax sanctions on PB taxpayer compliance, (4) influence Socialization of taxation on UN taxpayer compliance. This research uses primary data in the form of questionnaires given to respondents in five sub-districts in Surakarta. The population in this study was 124,720 taxpayers in Surakarta. The sampling techniques in this study used the Sampling cluster method. The data analysis techniques used in this study are descriptive analysis, instrument test, classical assumption test, double linear regression analysis, coefficient of determination test, T test and F test. The result of the count-1.716 with a P-value of 0.090 > 0.05 means no negative influence and no significant taxation knowledge (X1) to the taxpayer's compliance (Y). The result of a count-0.720 with a P-value of 0.473 > 0.05 means there is a negative influence and insignificant Fischus service (X2) against taxpayer compliance (Y). The result of the 3.605 calculated with a P-value of 0.000 < 0.05 means there is a positive and significant influence on tax sanctions (X3) against taxpayer (Y) compliance. The result of the count-0.482 with P-value 0.631 > 0.05 means there is a negative and insignificant socialization of taxation (X4) against taxpayer compliance (Y). The result of a count-0.482 with a P-value of 0.631 > 0.05 means there is a negative influence and no significant socialization of taxation (X4) against taxpayer compliance (Y). The results of the test F 4.116 with the P-value of 0.004 < 0.05 which means simultaneously the variables of taxation knowledge (X1), Fischus Service (X2), tax sanctions (X3), and socialization of taxation (X4) have a significant effect on compliance with taxpayers in paying the Earth tax and price (Y). Test determinations indicate the Adjusted value of R Square 0.112 concluded that the taxpayer variables can be explained by the four independent variables i.e. taxation knowledge, Fischus services, tax sanctions, and socialization of taxation Other causes outside the model.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN SRAGEN Widya Lutfi Wibowo; Suharno Suharno; Bambang Widarno
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 1 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.399 KB)

Abstract

This study aims to analyze the effect of the application of government accounting standards, apparatus competence, and internal control systems on the quality of the financial statements of the Regional Government of Sragen Regency. In the study using survey methods conducted at BPKPD Sragen Regency, with data sources namely primary and secondary. Data collection techniques are observation and questionnaire. Sampling technique: purposive sampling technique with a total of 50 respondents. Data analysis techniques used descriptive analysis, instrument testing, classic assumption tests, multiple linear regression analysis, and hypothesis testing. The variables used are the application of government accounting standards, apparatus competence, and internal control systems as independent variables, and the quality of financial statements as the dependent variable. The results of the study are the application of government accounting standards, apparatus competence and internal control systems have a significant positive effect on the quality of financial reports in Sragen Regency.
PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Erida Sri Wulandari; Bambang Widarno; Djoko Kristanto
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 16 No 2 (2020): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.408 KB)

Abstract

The financial performance of the company in this study is represented by Current Ratio (CR), Debt To Equity Ratio (DER), Return On Equity (ROE) and Total Assets Turnover (TATO). This study aims to determine the effect of these four variables on stock prices in property and real estate companies listed on the IDX. Sample selection using purposive sampling technique and obtained a sample of 15 companies.The technique of data analysis done with the classical assumption and multiple linear regression, hypothesis testing using t test, F test and coefficient of determination test using SPSS 25 for windows. The results showed that Current Ratio, Debt To Equity Ratio, Return On Equity and Total Assets Turnover simultaneously have sicnificant effect on stock prices, for partial research the results indicate that the variable Current Ratio, Debt to Equity Ratio, and Total Asset Turnover has no significant effect on stock price.