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All Journal Vokasi: Jurnal Riset Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Journal of Research in Business, Economics, and Education
Retno Wulandari
Universitas Kanjuruhan
Economics, Econometrics & Finance

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Analisis Pemahaman Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Preferensi Risiko Sebagai Variabel Moderasi Retno Wulandari
Vokasi : Jurnal Riset Akuntansi Vol. 9 No. 2 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/vjra.v9i2.29378

Abstract

The purpose of the article is to test its effect and to analyze the understanding variables and tax sanctions on tax compliance with risk preference as a moderating variable regis-tered at KPP Malang Utara. Collecting data using a questionnaire distributed to WP with a purposive sampling approach that has reported SPT. The data technique used is multiple linear regression analysis and moderation analysis of the absolute difference value test approach. The results state that understanding and sanctions affect WP com-pliance. Risk preferences are also capable of modifying understanding and sanctions.
ANALISIS PENGGUNAAN METODE REVISI ALTMAN Z-SCORE UNTUK MENGETAHUI KEBANGKRUTAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2014-2015 Retno Wulandari
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 4, No 2 (2016)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.124 KB) | DOI: 10.33366/ref.v4i2.519

Abstract

Kebangkrutan adalah kondisi kontinum mulai dari kesulitan keuangan yang ringan (seperti masalah likuiditas) sampai pada kesulitan yang lebih serius yaitu tidak solvabel (kewajiban lebih besar dibandingkan dengan aset). Pada kondisi seperti ini perusahaan bisa dikatakan sudah bangkrut. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan auditan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil dari penelitian ini menunjukkan bahwa tahun 2014 terdapat 8 perusahaan yang berada di grey area yaitu AISA, ICBP, INDF, MYOR, ROTI, SKBM, SKLT, STTP dan perusahaan yang tergolong sehat adalah CEKA, DLTA, IMLB, PSDN, ULTJ. Pada tahun 2015 perusahaan yang masuk grey area terdapat 7 perusahaan yaitu AISA, ICBP, INDF, MYOR, ROTI, SKLT, STTP dan perusahaan yang tergolong sehat adalah CEKA, DLTA, IMLB, PSDN, SKBM, ULTJ.
The Influence of the Board of Commissioners and Audit Committee on Financial Performance with the as A Moderating Variables Retno Wulandari
Journal of Research in Business, Economics, and Education Vol. 2 No. 5 (2020): October
Publisher : Kusuma Negara Business School

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

Abstract

This study has a purpose, namely to test and analyze the existence of a board of commissioners and audit committee on Banking Financial Performance in 2016-2019 with firm size as a moderating variable. The sampling technique was purposive judgment sampling and obtained 28 companies as the research sample. The data analysis technique applied is multiple regression analysis, classical assumption test and path test. The results of the analysis explain that the Independent Board of Commissioners partially has a negative impact on financial performance, the audit committee affects financial performance, and for firm size partially affects financial performance negatively. Regarding the results of the path test, it is found that firm size strengthens the relationship of the board of commissioners to financial performance. Finally, weakens the relationship between audit committees on financial performance.
Co-Authors Ida Nuryana