Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

Analisis Penilaian Kinerja Organisasi Perangkat Daerah Di Kota Bandung (Studi Kasus Pada Dinas Pemakaman & Pertamanan; Dinas Kependudukan & Pencatatan Sipil dan Dinas Pemuda dan Olahraga) Endah Purnama Sari; Santy Setiawan; Alif Rifky Adilah
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.483

Abstract

Abstract The realization of a good and accountable governance is the hope of all parties. It is expected that the development and implementation of an accountability system that is accurate, clear, legitimate so that the government and development can be carried out efficiently, effectively, cleanly and responsibly and free from corruption, collusion and nepotism (KKN). Based on Speklé and Verbeeten (2013) studies indicating that contractibility moderates the relationship between the use of performance-oriented system performance incentives. The use of performance measurement systems for the purpose of negative incentives affects organizational performance, but this effect is too heavy when Contractibility is high. The type of this research is causal explanatory, and the research sample is population 3 SKPD (Work Unit of Local Area) located in Bandung with data analysis technique using Moderated Regression Analysis (MRA) or interaction test is a special application of linear regression where in regression equation contain Elements of interaction (multiplication of two or more independent variables). Keywords: Performance Appraisal System, Performance, Contractibility, SKPD Bandung, Public Sector
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance