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Krisnawati Tarigan
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Economics, Econometrics & Finance Education

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Pengaruh Arus Kas Operasi dan Earning Terhadap Return Saham Krisnawati Tarigan
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Jurnal Akuntansi

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Abstract

PERAN AUDIT INTERNAL, MANAJEMEN PERUSAHAAN DAN PENCEGAHAN KECURANGAN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT UNIVERSAL- CAR RENTAL) Krisnawati Tarigan; Viorentine
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

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Abstract

The purpose of this research is to determine the role of internal audit on employee performance, to analyze and to know the role of company management on employee performance and to know in priority how to prevent fraud on employee performance. This research was conducted and limited to 1 year, which was taken by interviewing and distributing questionnaires to parties closely related to the company such as employees at the Universal Car rental company. The data analysis method used is a qualitative method. The data source used in this research is secondary data. Data collection techniques through interviews, documentation and literature study. Based on the conclusions drawn in this study, the results of testing for internal auditors, company management and fraud prevention in employee performance can be proven by analysis of interviews from sources who are working at Universal Car company. From the results of the interview, it can be concluded that internal audit, company management and fraud prevention have a significant and acceptable relationship.   Keywords: internal audit, company management, prevent fraud, employee performance.
PENGARUH UKURAN PERUSAHAAN, ROA DAN LEVERAGE PADA TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA 2017-2020 (SUBSEKTOR CONSUMER GOODS) Krisnawati Tarigan; Andrew Liejaya Octavianus
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Jurnal Akuntansi

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The study aims to test whether Company Size, Return on Asset, and Leverage affect Effective Tax Rates. The data used is secondary data or derived from the financial statements of manufacturing companies registered with the IDX for the period 2017-2020. Retrieval techniques use purposive sampling techniques. The number of samples processed is 32 companies with overall observation data reaching 128 samples. The data was analyzed using multiple linear regression analysis and processed using the SPSS version 24 program. The results showed that the Size of the Company had a positive but insignificant effect on the effective tax rate, the return on asset negatively and significantly on the effective tax rate, and the leverage had a significant positive effect on the effective tax rate. Keywords: Company Size, Return on Asset, Leverage, Effective Tax Rate.
Pengaruh Arus Kas Operasi dan Earning Terhadap Return Saham Krisnawati Tarigan
Jurnal Akuntansi vol. 10 no. 3 September 2010
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v10i3.723

Abstract

PERAN AUDIT INTERNAL, MANAJEMEN PERUSAHAAN DAN PENCEGAHAN KECURANGAN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA PT UNIVERSAL- CAR RENTAL) Krisnawati Tarigan; Viorentine
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2080

Abstract

The purpose of this research is to determine the role of internal audit on employee performance, to analyze and to know the role of company management on employee performance and to know in priority how to prevent fraud on employee performance. This research was conducted and limited to 1 year, which was taken by interviewing and distributing questionnaires to parties closely related to the company such as employees at the Universal Car rental company. The data analysis method used is a qualitative method. The data source used in this research is secondary data. Data collection techniques through interviews, documentation and literature study. Based on the conclusions drawn in this study, the results of testing for internal auditors, company management and fraud prevention in employee performance can be proven by analysis of interviews from sources who are working at Universal Car company. From the results of the interview, it can be concluded that internal audit, company management and fraud prevention have a significant and acceptable relationship.   Keywords: internal audit, company management, prevent fraud, employee performance.
PENGARUH UKURAN PERUSAHAAN, ROA DAN LEVERAGE PADA TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA 2017-2020 (SUBSEKTOR CONSUMER GOODS) Krisnawati Tarigan; Andrew Liejaya Octavianus
Jurnal Akuntansi Vol. 22 No. 1, Januari - Juni 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i1.2426

Abstract

The study aims to test whether Company Size, Return on Asset, and Leverage affect Effective Tax Rates. The data used is secondary data or derived from the financial statements of manufacturing companies registered with the IDX for the period 2017-2020. Retrieval techniques use purposive sampling techniques. The number of samples processed is 32 companies with overall observation data reaching 128 samples. The data was analyzed using multiple linear regression analysis and processed using the SPSS version 24 program. The results showed that the Size of the Company had a positive but insignificant effect on the effective tax rate, the return on asset negatively and significantly on the effective tax rate, and the leverage had a significant positive effect on the effective tax rate. Keywords: Company Size, Return on Asset, Leverage, Effective Tax Rate.
PERAN MODERASI MOTIVASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK GENERASI Z Krisnawati Tarigan; Marselia Angelia
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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Abstract

This research aims to analyze the influence of tax knowledge, tax socialization, tax awareness, and tax digitalization, as well as to examine the moderating role of tax motivation on the impact of these independent variables on tax compliance among generation Z. This research employing a quantitative method approach utilizes primary data collected through questionnaires. The data sample obtained was 211 respondents who are taxpayers from generation Z and domiciled in DKI Jakarta. Data analysis in this research involved validity test, reliability test, classical assumption testing, and hypothesis testing processed using IBM SPSS software version 25. The findings indicate that tax socialization has a negative influence on tax compliance among generation Z. Tax knowledge, tax awareness, and tax digitalization does not effect on tax compliance among generation Z. Tax motivation is able to moderate the relationship between tax socialization and tax compliance among generation Z. Tax motivation does not moderate the relationship between tax knowledge, tax awareness, and tax digitalization with the tax compliance of generation Z. Keywords: Tax Compliance, Taxpayers, Generation Z, Tax Motivation
Co-Authors Andrew Liejaya Octavianus Marselia Angelia Viorentine