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Dian Sadeli
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Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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ANALISIS PENGARUH COMPLIANCE REPORTING DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN Dian Sadeli
Jurnal Administrasi Bisnis Vol. 13 No. 1 (2017)
Publisher : Business Administration Department - Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2968.512 KB) | DOI: 10.26593/jab.v13i1.2811.%p

Abstract

Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh compliance reporting, mekanisme Good Corporate Governance terhadap nilai perusahaan. Mekanisme corporate governance dihitung dengan menggunakan proporsi komisaris independen, jumlah anggota komite audit, kepemilikan institusional dan kepemilikan manajerial. Nilai perusahaan dihitung dengan Tobin’s Q. Penelitian ini menggunakan sampel perusahaan perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. Jumlah sampel yang digunakan dalam penelitian ini adalah sebanyak 28 sampel perusahaan. Metode analisis yang digunakan pada penelitian ini adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa compliance reporting, jumlah komite audit, dan kepemilikan isntitusional tidak signifikan terhadap nilai perusahaan. Sedangkan komposisi dewan komisaris independen dan kepemilikan manajerial memiliki hubungan positif signifikan terhadap nilai perusahaan Penelitian ini menunjukkan bahwa faktor internal perusahaan secara simultan memiliki pengaruh terhadap nilai perusahaan. Terdapat faktor lain yang tidak dibahas namun mempengaruhi nilai perusahaan. Kata kunci : Compliance Reporting, Mekanisme Good Corporate Governance, Nilai Perusahaan, Tobin’s Q
Influence of Micro, Small & Medium Enterprises Taxpayer Compliance Factors in Bandung Callista Grace Hagny; Dian Sadeli
Economic Reviews Journal Vol. 3 No. 3 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i3.306

Abstract

The Indonesian State Revenue and Expenditure Budget (APBN) is primarily funded by taxes. There are 65.5 million micro, small, and medium-sized enterprises (MSMEs) in Indonesia, making them a sector with a significant potential to assist with tax payments. In order for MSMEs to actively participate in taxation, the government continues to provide various facilities. The Indonesian tax self-assessment system, on the other hand, grants the taxpayer authority to determine the amount of tax owed, which necessitates the taxpayer's awareness and complete compliance. As a result, research was conducted on the factors that influence MSME taxpayer compliance, using tax knowledge, taxpayer awareness, and taxpayer motivation as the variables. Using a purposive sampling strategy, this study selected 100 MSMEs from Bandung with diverse industrial backgrounds and characteristics as the sample population. This study employs quantitative and explanatory analysis methods, as well as a questionnaire as the research medium. PLS-SEM was also used for analysis, and two assessments, the measurement model (validity) and the structural model assessment, were performed. This study found that taxpayer awareness has no significant impact on tax compliance, while tax literacy and taxpayer motivation have a significant impact. Accurate tax reporting and payment are supported by solid literacy. Because taxpayers are unaware of government losses, their awareness has less of an impact. Compliance is largely driven by internal and external motivation
Co-Authors Callista Grace Hagny