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Dahrani .
Universitas Muhammadiyah Sumatera Utara
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Effect Of Return On Asset And Debt To Equity Ratio To Tax Avoidance In Company Dahrani Dahrani
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 2 No. 2 (2021): October 2021
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.234 KB) | DOI: 10.53695/injects.v2i2.530

Abstract

The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. This shows that return on assets has a positive and significant effect on tax avoidance. The debt equity ratio shows the t-count statistical test value of 0.405, which is smaller than the t-table of 2.032, while the sig value of 0.688 is greater than 0.050, this indicates that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of 0.011 is smaller than 0.05, this indicates a significant influence between return on assets and debt equity ratio to tax avoidance simultaneously. 405 is smaller than t table of 2.032 while the sig value of 0.688 is greater than 0.050, this shows that the debt equity ratio has no effect on tax avoidance. The results of the research on return on assets and debt equity ratio together show the calculated F statistic value of 5.143 which is greater than the F table value of 3.280 while the sig value of.
Pengaruh Sumber Daya Insasi dan Strategi Penghimpunan Zakat Terhadap Minat Masyarakat Pada Kantor Layanan Zakat Rumah Yatim Ar Rahman Dahrani Dahrani; Fadillah Rosady
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 4 No. 2 (2023): April 2023
Publisher : CERED Indonesia Institute

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

Abstract

. This research uses quantitative methods with descriptive methods. This study uses primary data and secondary data as data sources. This study used questionnaires and documentation as data collection techniques. This study uses a Likert scale technique as a research instrument. Prerequisite tests in this study include validity tests, reliability tests, and normality tests. In analyzing research data, researchers used a regression test which included a simultaneous test (F), partial test (t), and test of the coefficient of determination (R2). The results of this study indicate that the two variables, namely Human Resources (X1) and Zakat Collection Strategy (X2), have a significant influence on Public Interest in the office. Human Resources (X1) has a significant influence with a tcount of 1.926 and a significance of 0.02. Meanwhile, the Zakat Collection Strategy (X2) also has a significant effect with a tcount value of 4.041 and a significance of 0.03. In addition, these two variables together also make a significant contribution to Community Interest with an fcount value of 9,693 and a significance of 0.01. The coefficient of determination (R Square) of 58.1% indicates that 58.1% of the variation in Community Interests can be explained by Human Resources and Zakat Collection Strategies.
Pengaruh Lokasi Dan Fitur Mobile Banking Terhadap Minat Masyarakat Dalam Melakukan Transaksi Bank Syariah Pada Desa Sambirejo Timur Kabupaten Deli Serdang Muhammad Raihan Nul Ihsan; Dahrani Dahrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10588

Abstract

This research is to measure the extent to which location ank moile aki feature influence people’s interest in carrying out sharia banking transactions. This research uses data obtained from distributing questionnaires to the community, the research method is quantitative using the SPSS analysis measuring tool. Yhe result of this research show that there is a simultaneous influence between location (X1) dan mobile banking features (X2) on people’s interest in carrying out Islamic bank transactions (Y), the result of which have a positive effect of 85,6%
AUDIT QUALITY: THE INTERPLAY OF AUDITOR COMPETENCE, PROFESSIONALISM, AND TIME PRESSURE IN PUBLIC ACCOUNTING FIRMS Rival Andiga Juanda; Maya Sari; Dahrani Dahrani
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.4074

Abstract

This study examines and analyses the effect of auditor competence and professionalism on audit quality with time pressure as a moderating variable in Public Accounting Firms in Medan. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to auditors as respondents. The population in this study consisted of all auditors working at 23 Public Accounting Firms in Medan who were still actively registered, with a total of 69 auditors. The sampling technique was saturated, so all population members were included in the research sample. The analysis method used was descriptive and verificative, with the help of the SmartPLS version 4.0 application through the Structural Equation Modelling Partial Least Squares (SEM-PLS) approach, which is considered appropriate for comprehensively testing the relationship between variables. The study's results indicate that auditor competence has a positive and significant effect on audit quality, so the higher the auditor's competence, the better the audit quality. In addition, auditor professionalism also has a positive effect on audit quality, which confirms the importance of integrity, independence, and compliance with professional standards. Furthermore, time pressure was not found to moderate the relationship between auditor competence and audit quality, meaning competent auditors can still maintain quality even under time constraints. However, time pressure was found to moderate the relationship between auditor professionalism and audit quality, where high pressure tends to weaken the application of auditor professionalism.
Co-Authors Aulia Syahfitri Fadillah Rosady Jufrizen Maya Sari Mirhanifa . Muhammad Raihan Nul Ihsan Nadia Ika Purnama Nur Maslinda Pandapotan Ritonga Riska Hayati Rival Andiga Juanda Saragih, Fitriani Sri Puji Lestari