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Journal : Jurnal Akuntansi dan Sistem Teknologi Informasi

PENGARUH PENERAPAN GOODiCORPORATEiGOVERNANCE TERHADAPiAUDIT REPORTiLAG (StudiiPada Perusahaan Pertambangan Di Bursa_Efek Indonesia Tahun 2014-2018) Sukmawati, Sukmawati; Saptantinah P.A, Dewi; Harimurti, Fadjar
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

Thissresearch wassconducted to know the effect of the implementation ofgood corporateegovernance on audit report lag in companies listed on Bursa EfekIndonesia in 2014-2015. This research uses secondary data abtained from thecompany’s financial statement. The technique to get sample use purposivesampling.The result of T count -2,253 with p-value 0,01 < 0.05 means that there is anegative and significant influence on the size of the audit committee (X1) on the auditreport lag (Y). H acyl t -2,382 with a p-value of 0,019 > 0.05 means that any negativeeffects and significant institutional ownership (X2) on the audit report lag(Y). H acyl tcount -2,059 with a p-value of 0,042 < 0,05 means there is a negative and significanteffect of the independent board of commissioners (X3 ) against audit report lag (Y). H acylt count -3,569 with a p-value of 0,001 < 0,05 means there is a negative and significanteffect of the size of the board of commissioners (X4 ) against audit report lag (Y). F testresults of 8,293 with a p-value of 0.000 < 0.05, which means that simultaneously variablethe size of committee audit (X1), Institutional ownership (X2), the independent board ofcommissioners (X3), and size of the board of commissioners (X4) have a significant effecton audit report lag (Y) . The determination test shows the value of Adjusted R Square0,200 concluded that the audit report lag variable can be explained by the fourindependent variables the size of committee audit, Institutional ownership, theindependent board of commissioners, and size of the board of commissioners because theremaining Adjusted R Square 20% (100%-20% = 80%) isSexplainedDbyD the causes -Dother causes Soutside theEmodel.
FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK DAERAH PROVINSI JAWA TENGAH 2014 - 2018 Putra, Anggi Priandita; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

The purpose of this study is to determine the effect of inflation, GrossRegional Domestic Product, Total Population on Regional Tax Revenues ofCentral Java Province 2014 - 2018. This study uses a sample type ofnonprobability sampling used in this study is saturated sampling or often called acensus, then The sample in this study is all of the population used in this study asmany as 35 which are all districts and cities in Central Java Province consistingof 29 districts and 6 cities using the Stakeholder theory. The type of data used inthis study is secondary data. The results of this study indicate that the significancevalue of inflation is 0.880 > 0.05, it can be explained that inflation has no effecton local tax revenues. The significance value of Gross Regional Domestic Product(PDRB) is 0.000 <0.05, it can be explained that the GRDP has a significant effecton Regional Tax Revenue. The significance value of Total Population is 0.000<0.05, it can be explained that Total Population has a significant effect on LocalTax Revenue. The results of the Determination Coefficient show an Adjusted RSquare of 0.635, the effect of the independent variable, namely inflation, GrossRegional Domestic Product (GRDP) and Total Population on Local Tax Revenuesby 64%, while the rest (100% - 64%) = 36% is influenced by other variables notresearched.
PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PAJAK DAN AKUNTABILITAS PELAYANAN PUBLIK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KABUPATEN WONOGIRI Eryanti, Rahma; Harimurti, Fadjar; Sunarti, Sunarti
Jurnal Akuntansi dan Sistem Teknologi Informasi Vol 17 No 2 (2021): Akuntansi dan Sistem Teknologi Informasi
Publisher : Universitas Slamet Riyadi

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Abstract

This study aims to examine and analyze the effect of understanding taxregulations, tax sanctions, and public service accountability on taxpayercompliance in paying motorized vehicle taxes at the UPPD-SAMSAT Office ofWonogiri Regency. The type of data used is qualitative and quantitative data. Thepopulation in this study were all motor vehicle taxpayers registered at the UPPDSAMSATOffice of Wonogiri Regency in 2019. This study used secondary dataand primary data of 100 samples with the sampling method using accidentalsampling. Data collection techniques were carried out through the method ofdocumentation and questionnaires at the UPPD-SAMSAT Wonogiri office. Thedata analysis technique used is multiple linear regression analysis. The results ofthis study indicate that the variable understanding of tax regulations, taxsanctions, and public service accountability has a significant positive effect ontaxpayer compliance in paying motorized vehicle taxes at the UPPD-SAMSATOffice of Wonogiri Regency.
Co-Authors Ababil, Yunita Aguarelia, Lala Agus Setiyawan Anggita Fitriana, Ayu Nanda Riski Anggrahini, Fitria ani ani Aprilyani, Faradina Wahyu Ardiastuti, Yuana Ariastuti, Fitri Aris Eddy Sarwono Atmaja, Dinar Pratiwi Putri Azizah, Laila Nur Bambang Widarno Defitria, Anla Dina Dewangga, Cipta DEWI SAPTANTINAH PUJI ASTUTI Dewi Saptantinah Puji Astuti Dewi, Faesa Puspita DJOKO KRISTIANTO Dyah Ayu Wulandari Eddy, Aris Eryanti, Rahma Fadillah, Bintang Febriana Gea, Stela Maris Firdaus, Rizqi Romadhani Ati Fitriani, Astrit Dwi Fredinan Yulianda Gunawan, Shodhik Ade Handayani, Eka Puspita Handayani, Muji Indriani, Lukita Jayanti, Zeny Junianto, Setiawan Kasidin, Kasidin Khasanah, Winda Nur Khotimah, Rina Khusnul Kristanto, Djoko Kristawati, Erika Wahyu Kuryana, Aviani Kusumaningrum, Ephy Kusumaningsari, Brina Lathifah, Anis Muliasari, Erika Mulyani, Novi Tri Nasriah, Ainun Ningsih, Rahayu Mulya Nur Hidayati Nuralamsah, Muhammad Nurul ’Aini, Annisa Prabowo, Didik Prananda, Ismail Septin Prastianingsih, Julia Eka Pratiwi, Maharani Putri Pristanti, Apriliya Putra, Anggi Priandita Putri, Melati Pesona Ratsianingrum, Endah Revitasari, Desya Noveria Riski Rohmadani, Novi Yaya Rispantyo Rispantyo Rispantyo, Rispantyo S.Pd. M Kes I Ketut Sudiana . Safitri, Priyanis Wahyu Salma, Shanti Alifah Saptantinah P, Dewi Saptantinah P.A, Dewi Saptantinah, Dewi Saputri, Inneke Ryan Sari, Intan Prastika Sari, Widi Nurindah Sarwono, Aris Edi Sarwono, Aris Edy Setyani, Rini Siti Nur Aini, Siti Nur Sofi, Fala Sifatu SPA, Dewi Sriyanto Sriyanto Suharno Suharno Sukmawati Sukmawati Sulistia Ningsih, Sulistia Sunarti Suratno, Achmad Wisnu Abdulloh Susilowati, Wahyu Candra Sutianingsih, Sutianingsih Tia Yuliawati Tomiriyyah, Lilik Agiant Purwira Wahyu Budi Santoso Windyasari, Natalia Kristiwi Wulandari Wulandari Yektiningsih, Chucu Khotijah