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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Eksis Jurnal Akuntansi Keuangan dan Bisnis Journal Research of Social Science, Economics, and Management
Sailawati Sailawati
Politeknik Negeri Samarinda
Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Journal : Jurnal Eksis

 1 
PENGARUH PERANAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE PT PUPUK KALIMANTAN TIMUR BONTANG Sailawati Sailawati; Muhammad Suyudi; Gina Selviana
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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Abstract

This study aims to determine the effect of the role of internal audit on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang. This research used questionnaires to collect primary data. The data quality testing was done by using the validity test and reliability test. Normality test, multicollinearity test and heteroscedasticity test were used for the statistical test. The hypothesis testing examined by the simple regression analysis, t-test and correlation coefficients. Based on the results, the alternative hypothesis (Ha) is accepted. The result of this study indicates that the role of internal audit has a significant effect on the implementation of good corporate governance at PT Pupuk Kalimantan Timur Bontang, indicated by the significance value < 0.05 and tcount > ttable. This result at the same time shows similarities with the previous studies, namely, Putra (2014) and Lubis (2017).Keywords: Internal Audit, Good Corporate Governance.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2017-2019) Sailawati Sailawati; Marwanto Marwanto; Febrianti Febrianti
Jurnal Eksis Vol 17, No 2 (2021): Vol 17 No. 2 Oktober 2021
Publisher : Politeknik Negeri Samarinda

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This study aims to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Tax Management. The analytical method used is multiple linear regression analysis. The sample of this research is the annual report of 20 companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The result of this study indicates that the Board of Commissioners and Audit Committe have a significant effect on Tax Management. Simultaneously the GCG and CSR have a significant effect on Tax Management. Then, the Compensation, CSR and the Precentage of Independent Commissioners do not have a significant effect on Tax Management. The limitation in this study is that the company’s annual report data is incomplete and only based on Cash Effective Tax Rate (CETR) to measure the company’s effective tax rate. Keywords: Cash Effective Tax Rate, Good Corporate Governance, Corporate Social Responsibility.
PENGARUH PEMAHAMAN TENTANG BAGI HASIL DAN BUNGA TERHADAP MINAT MENJADI NASABAH BANK SYARIAH (STUDI KASUS MAHASISWA JURUSAN AKUNTANSI POLITEKNIK NEGERI SAMARINDA) Angga Kusumah; Sailawati Sailawati
Jurnal Eksis Vol 16, No 1 (2020): Vol 16, No 1 (2020)
Publisher : Politeknik Negeri Samarinda

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The purpose of this study was to analyze the effect of understanding Islamic banking students on profit sharing and interest on the interest in becoming a customer of Islamic banks. The sample taken was 47 students majoring in the Accounting Department of Finance and Banking, Politeknik Negeri Samarinda Class of 2017. The sampling technique used a probability sampling method with a cluster sampling technique. In processing the data, this study uses the SPSS 20 program. This study uses multiple linear analysis. This analysis is used to examine the relationship between two or more independent variables and the dependent variable. The results show that the variable understanding of profit sharing and understanding of interest simultaneously has a positive and significant effect on the interest in becoming a customer of Islamic banks. Of the two variables, it can be stated partially that they have a positive and significant effect on the interest in becoming a customer of Islamic banks.Keywords : understanding profit sharing, understanding interest, interest in becoming a customer of Islamic banks
Co-Authors Angga Kusumah Della Olivia Caterina Kalangit Febrianti Febrianti Gina Selviana Kristin Wulansari La Ode Hasiara Marwanto Marwanto Muhammad Suyudi Niken Elok Larasatining Malini Nyoria Mersa Anggraeni