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All Journal Jurnal Akuntansi Indonesia Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Telaah Manajemen Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Ilmiah Akuntansi dan Humanika Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Jurnal Dinamika Akuntansi Jurnal Mahasiswa Pasca Sarjana Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi Bisnis Akuisisi : Jurnal Akuntansi Accounting Analysis Journal Jurnal Ilmiah Universitas Batanghari Jambi JMM (Jurnal Masyarakat Mandiri) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Jurnal Ekonomi, Manajemen, Akuntansi
Kentris Indarti
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank Semarang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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DETERMINAN PENGGELAPAN PAJAK (TAX EVASION) DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI Ulfa Fauzi Jamalallail; Maria Goreti Kentris Indarti
KRISNA: Kumpulan Riset Akuntansi Vol. 14 No. 1 (2022): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.14.1.2022.93-106

Abstract

The purpose of this study was to determine the effect of machiave11ian, 1ove of money, tax sanctions and se1f assessment system on taxpayers' perceptions of tax evasion (tax evasion) with re1igiosity as a moderating variab1e. The popu1ation used in this study were individua1 taxpayers registered at the West Semarang KPP Pratama in 2020 as many as 38,891 individua1 taxpayers. The number of samp1es in this study were 100 individua1 taxpayers. The research method uses mu1tip1e 1inear regression. The resu1ts of the ana1ysis show that machiave11ian inf1uence on the perception of taxpayers regarding tax evasion (tax evasion). 1ove of money affects the perception of taxpayers regarding tax evasion (tax evasion). Tax sanctions have no effect on taxpayers' perceptions of tax evasion. The se1f-assessment system has no effect on taxpayers' perceptions of tax evasion. Re1igiosity is ab1e to moderate the machiave11ian variab1es on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the 1ove o money variab1e on the taxpayer's perception of tax evasion (tax evasion). Re1igiosity is ab1e to moderate between the variab1es of tax sanctions on the perception of taxpayers regarding tax evasion (tax evasion). Re1igiosity is ab1e to moderate the se1f-assessment system variab1e on the taxpayer's perception of tax evasion (tax evasion).
THE OTHER SIDE OF THE ADVERTISING TAX ( Study Case in District Demak ) Muhammad Fauzan; MG. Kentris Indarti; Nungki Pradita
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.8972

Abstract

The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.
THE ROLE OF AUDIT COMMITTEE CHARACTERISTICS AND AUDIT QUALITY IN IMPROVING EARNINGS QUALITY Ika Rachmawati; Jacobus Widiatmoko; MG. Kentris Indarti
Dinamika Akuntansi Keuangan dan Perbankan Vol 11 No 2 (2022): Vol. 11 No. 2 2022
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/dakp.v11i2.9024

Abstract

The purpose of this study was to examine the effect of the effectiveness of the audit committee, as measured by committee size, number of meetings, and competence, as well as audit quality on earnings quality with firm size, leverage, and profitability as control variables. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample selection method used purposive sampling and 292 data were obtained. The results of hypothesis testing with multiple linear regression showed that the size of the audit committee and audit quality had a positive effect on earnings quality. Meanwhile, the number of meeting and competence has no effect on the quality of earnings. Furthermore, all control variables affect earnings quality.
INTEREST IN USING E-FILING: ANTECEDENTS AND CONSEQUENCES ON PERSONAL TAXPAYER COMPLIANCE (Study at KPP Pratama West Semarang) Aquilla Nency Ditya; Maria Goreti Kentris Indarti
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of perceive usefulness, perceived ease of use, perceived security and confidentiality on the interest of taxpayers in the use of e-filing and individual taxpayer’s compliance. The population used in this study were individual taxpayers registered at the West Semarang KPP Pratama in 2022 as many as 43.948 individual taxpayers. The number of samples in this study were 110 individual taxpayers. The research method uses multiple linear regression. The results of the analysis show that perception of usefulness influence the interest of taxpayers in the use of e-filing. Perception of ease of use influence the interest of taxpayers in the use of e-filing. Perception of security and confidentiality influence the interest of taxpayers in the use of e-filing. The interest of taxpayers in the use of e-filing influence individual taxpayer compliance.
PERSEPSI MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI AKUNTAN PUBLIK : BEBERAPA FAKTOR PENENTU Tian Ariyanto; Maria Goreti Kentris Indarti
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.68-78

Abstract

This study aims to empirically examine the considerations of the labor market, social values, and work environment on the perceptions of accounting students in choosing a career to become a public accountant by using a questionnaire distributed to respondents. The population used was students of the S-1 accounting study program at Stikubank University (UNISBANK) Semarang and Dian Nuswantoro University. In selecting the sample using purposive sampling technique with predetermined criteria. To test this study, researchers used a sample of 92 consisting of 20 male and 72 female. To obtain the value that supports this study using multiple linear analysis methods assisted by applicationsSPSS. Based on the results of the analysis that has been carried out, it shows that considerations of the labor market have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, social values have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant, and work environment have a positive effect on the perceptions of accounting students in choosing a career to become a public accountant
How Temporary Book Tax Differences Influence Earning Quality? An Integrated Analysis with Investment Opportunity Set and Human Capital Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Luluk Muhimatul Ifada
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.60842

Abstract

We examined three variables, including the differences of temporary book tax, investment opportunity sets, and human capital to recognize if any of these variables have different impact on earnings quality. The population use of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. Based on the purposive sampling technique, a total of 338 data were obtained. By using ordinary least square technique of analysis, the test results reveal that the differences of temporary book tax have a negative impact on quality of earnings and the investment opportunity set has a positive impact on quality of earnings. Meanwhile, human capital has no impact on quality of earnings. Our study provides insight that the differences of temporary book tax and investment opportunity sets are important information that must be considered by investors in analyzing the quality of company earnings, so that investment provides optimal returns.
PENGARUH CORPORATE GOVERNANCE TERHADAP BIAYA MODAL EKUITAS : BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Arimbi, Roro Ayu Dewi; Indarti, Maria Goreti Kentris

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.748 KB) | DOI: 10.31955/mea.v5i2.1305

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan institusional, kepemilikan manajerial, komite audit dan komisaris independen terhadap biaya modal ekuitas. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Dengan menggunakan teknik purposive sampling diperoleh 210 sampel penelitian. Teknik analisis yang digunakan adalah regresi ordinary least square. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh negatif terhadap biaya modal ekuitas. secara parsial, tidak adanya pengaruh signifikan antara kepemilikan manajerial terhadap biaya modal secara parsial, adanya pengaruh negatif antara komite audit terhadap biaya modal ekuitas secara parsial dan tidak adanya pengaruh signifikan antara komisaris independen terhadap biaya modal secara parsial.
Pengaruh Mekanisme Corporate Governance Dan Gender Diversity Terhadap Konservatisme Akuntansi : Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2018-2021 Adinda, Tasya; Widiatmoko, Jacobus; Indarti, M.G. Kentris
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.66565

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kepemilikan manajerial, dewan komisaris independen, komite audit, dan gender diversity terhadap konservatisme akuntansi. Penelitian ini menggunakan dua variabel kontrol yaitu leverage dan ukuran perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) 4 tahun berturut-turut dari tahun 2018 – 2021. Pemilihan sampel dengan menggunakan teknik purposive sampling menghasilkan 628 data perusahaan. Hasil yang diperoleh dengan regresi linier berganda menunjukkan bahwa gender diversity berpengaruh positif dan signifikan. Sedangkan kepemilikan manajerial, dewan komisaris independen, dan komite audit tidak berpengaruh. Pengujian terhadap variabel kontrol menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan, sedangkan leverage tidak berpengaruh.
Pengaruh struktur modal, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Evania, Linda; Kentris Indarti, Maria Goreti
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2685

Abstract

This study aims to examine the effect of capital structure, firm size, firm growth, and profitability on stock prices. The financial ratios studied are Debt to Equity Ratio, Size, Sales Growth, and Return on Equity as independent variables and stock prices as variables. dependent. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020 using a purposive sampling technique with certain criteria and systematics aimed at obtaining a representative sample. The data used is secondary data. The number of samples used in this study is 60 companies with a period of 3 years. The statistical method used in this research is multiple linear regression method. The result showed that capital structure had a negative effect on stock prices, but firm size had no effect. as hypothesized, firm growth and profitability had a positive effect on stock prices.
Pengaruh mekanisme corporate governance, audit tenure, dan kualitas audit terhadap nilai perusahaan Sari, Kiki Evita Kenada; Widiatmoko, Jacobus; Indarti, Maria Goreti Kentris
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v6i1.3730

Abstract

This research needs to be done to review the value of a good company in the presence of several factors. These factors include good corporate governance: managerial ownership, independent commissioners, institutional ownership, audit tenure, audit committee, and audit quality. The purpose of this study is to examine the effect of corporate governance mechanisms on firm value, with firm size, leverage, and profitability as control variables. All manufacturing companies listed on the Indonesia Stock Exchange in 2019–2021 are the population of this study. The sample selection applied purposive sampling and obtained 393 data. Multiple linear regression analysis was used in this study. The results showed that there is an effect of managerial ownership, independent commissioners, and audit tenure on firm value. Meanwhile, institutional ownership, audit committee, and audit quality have no effect on firm value. Furthermore, all control variables affect firm value.
Co-Authors 04.05.52.0074 Hendra Kurniawan 06.05.52.0100 Hendra Imam Saputra 08.05.52.0076 Cicik Armita 08.05.52.0077 Fauzia Oktavia Menawati 08.05.52.0078 Tri Seftiana 08.05.52.0079 Yuliana 08.05.52.0097 Abimael Setyo Prabowo 08.05.52.0169 Dewi Yuni Astuti 08.05.52.0197 Stepanus Kuncoro 09.05.52.0069 Rina Mukti 09.05.52.093 Dewi Mayasari 10.05.52.0047 Yeni Handayani 10.05.52.0125 Indah Nurhayati 10.05.52.0129 Lusi Extaliyus 10.05.52.0133 Ahmad Hasan Deni Prakasiwi 10.05.52.0151 Nurfi Ainush Shofa, 10.05.52.0151 10.05.52.0168 Fandi Nur Hendrawan 10.05.52.0181 Indra Tri Susharyono 11.02.52.0039 Siti Nasrofah, 11.02.52.0039 11.05.52.0012 Natalia Kristiani Turnip 11.05.52.0052 Diah Ayu Agustin L, 11.05.52.0052 11.05.52.0076 Nurul Laila, 11.05.52.0076 11.05.52.0110 Nilam Maulida Hapsari, 11.05.52.0110 11.05.52.0132 Ika Mayangsari 11.05.52.0135 Faizal Mochamad, 11.05.52.0135 11.05.52.0170 Akbar Hadi Winoto, 11.05.52.0170 12.05.52.0040 Septi Zaerina Eliza R., 12.05.52.0040 12.05.52.0141 Milawati, 12.05.52.0141 12.05.52.0189 Addienda Kamilia Insani, 12.05.52.0189 12.52.02.0180 Mukaromah, 12.52.02.0180 Achmad Badjuri Achmad Badjuri Achmad Badjuri Adinda, Tasya Agus Suharno Agustina, Belinda Akbar Hadi Winoto, Akbar Hadi An-Nisha Dewi Puspaningrum Andani Parameswari, 12.05.52.0223 Angga Eka Saputra, 12.05.52.0072 Angga Eka Saputra, 12.05.52.0072 Anggraeni, Arista Widya Aquilla Nency Ditya Arimbi, Roro Ayu Dewi Arini Hidayati, 13.05.52.0183 Arini Hidayati, 13.05.52.0183 Bangun, Aldo Kristona Chika Adelia Agustin Devina, Bernadetta Eka Mega Puspita Rahayu, 13.05.52.0022 Eka Mega Puspita Rahayu, 13.05.52.0022 Erliva Oktavita, 11.05.52.0016 Erliva Oktavita, 11.05.52.0016 Evania, Linda Febrina Hary Putri, 14.05.52.0089 Hermawati, Pramusinta Iis Fitriani, 13.05.52.0203 Iis Fitriani, 13.05.52.0203 Ika Rachmawati Isaura Tribuana Puteri, 14.05.52.0250 Jacobus Widiatmoko, Jacobus Joel Pardin Malau, 14.05.52.0182 Kartika Andi Kurniasari, Almanda Kurniawati, Thalia Arum Liviana, Audymia Loriennita Agustina S Luluk Muhimatul Ifada Lusi Extaliyus Malau, Joel Pardin Muhammad Fauzan Mulyo Budi Setiawan Mulyo Budi Setiawan napitu, ike oktavia Novi Kurniawati Novia Kurniawati, Puji Novita Puspita Shanti Nungki Pradita Nurasih Yuni Utami, 12.05.52.0122 Nurasih Yuni Utami, 12.05.52.0122 Olivia Nadia Lisa Febriyani, 13.05.52.0205 Otty Trisari Trisari Prastyanti, Tessa Rachel Pratiwi, Annisa Anjani Puji Novia Kurniawati, 12.05.52.0069 Puji Novia Kurniawati, 12.05.52.0069 Rahmatika Yunita, 13.05.52.0102 Rahmatika Yunita, 13.05.52.0102 Rizka Dyah Lukitasari, 14.05.62.0003 Rizka Dyah Lukitasari, 14.05.62.0003 Ruri Prahesti, 13.05.52.0230 Ruri Prahesti, 13.05.52.0230 Sari, Kiki Evita Kenada Setyowidi, Meriana Nur Silviana Fauziah, 13.05.52.0120 Silviana Fauziah, 13.05.52.0120 Susana Dewi Astutik, 13.05.52.0234 Susana Dewi Astutik, 13.05.52.0234 Tian Ariyanto Tri Ambarwati Uky Megawati, 14.05.62.0009 Uky Megawati, 14.05.62.0009 Ulfa Fauzi Jamalallail Viona Adikasiwi Vista Anggraeni, Anindita Vivi Dela Safindah, 14.05.52.0252 Vivi Dela Safindah, 14.05.52.0252 Vivi Nur Malasari, 14.05.52.0248 Widiatmoko, Jacobus Winda Zuliyanti, 14.05.62.0005 Winda Zuliyanti, 14.05.62.0005 Yohanes Yohanes