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All Journal Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Profesi Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Akuntansi Indicators : Journal of Economic and Business Current : Jurnal Kajian Akuntansi dan Bisnis Terkini PENA ABDIMAS : Jurnal Pengabdian Masyarakat
Ceacilia Srimindarti
Fakultas Ekonomika Dan Bisnis Universitas Stikubank
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mathematics Nursing Public Health Social Sciences

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Journal : Jurnal Akuntansi

 1 
Peran Religionsity Sebagai Pemoderasi Hubungan Money EthicsTerhadap Upaya Tax Evasion Rachmawati Meita Oktaviani; Ceacilia Srimindarti; Pancawati Hardiningsih
Jurnal Akuntansi Vol. 22 No. 1 (2018): January 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i1.325

Abstract

The purpose of this study was to examine and analyze the influence of money ethic, intrinsic and extrinsic religionsity against tax evasion. In addition to test and analyze the effects of intrinsic and extrinsic religionsity as moderating the relationship between money ethics against tax evasion. The theory rooted in selfishness that tax evasion action is not considered a violation because the act of self is not an ethics violation. While different views in the Theory of Ethics Teonom that, tax evasion is an act of abuse of religion because religion is recommended to give us what we have to help others poeple. Metode study is a quantitative method by distributing questionnaires to 113 individual taxpayers at the Tax Office in Semarang. The sampling technique used is convenience sampling. While data analysis technique used in this research is regression test moderation absolute difference using SPSS. The results showed that money ethics and intrinsic religionsity influence on tax evasion, while the extrinsic religionsity no effect on tax evasion. While variable intrinsic religionsity in this study proved to be moderate the relationship money ethics against tax evasion. But diferrent result showed extrinsic religionsty not moderate the relationship money ethics against tax evasion
Profitability Moderate The Effect Of Firm’s Characteristic On Capital Structure Ceacilia Srimindarti; Firdaus DamasSeptio Ardiansyah; Pancawati Hardiningsih; Rachmawati Meita Oktaviani
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.580

Abstract

The objective of this study is to examine and analyze the influence of the asset structure and the company size on the capital structure with profitability as a moderating variable. Company managers must make an efficient comparison between internal and external capital to maximize the benefits. The populations of this study areproperty and real estate companies which were listed in Indonesia stock exchange. The sample selection use purposive sampling method. The criteria which used for sampling were: (1) publishing financial statement; (2) make a profit; (3) holding data on asset structure and profitability; (4) using rupiah. The analysis tool usedin this research is PLS. The result of this study showed that asset structure and company size had a positive influence on the capital structure. Profitability moderate the influence of asset structure on the capital structure, and moderate the influence of the company size on a capital structure.
Co-Authors AA Sudharmawan, AA Achmad Syakir Kurnia Ahmad Ikliluddien Noor Alien Puspitasari Alifvina Larasati Aper prima putra Ayu Lestari Bagus Satria Asfan Bambang Sutejo Caroline Caroline Devarila Wulandini Etty Puji Lestar Etty Puji Lestari Firdaus DamasSeptio Ardiansyah Greg Anggana Lisiantara Ida Kristiana Indah Hesti Mubarokah Indira Djanuarti Intan Puspita Sari Mega Dresti Rarastya Nugraheni Muari Sahlan Novita Mariana Pancawati Hardiningsih Rachmawati Meita O. Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rachmawati Meita Oktaviani Rizki Yuliana Wahyu Siti Nurjanah Sulastri Wahyu Delta Setyanida Yunika Prastiyani Winda Ningrum