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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) PROSIDING SEMINAR NASIONAL CENDEKIAWAN ESENSI: Jurnal Manajemen Bisnis JURNAL ILMIAH BISNIS, PASAR MODAL DAN UMKM Jurnal Online Insan Akuntan Jurnal Proaksi JRABA Governors Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Basic and Applied Accounting Research Journal Amsir Accounting & Finance Journal Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Indonesian Journal of Economics and Strategic Management Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Manajemen Bisnis
Aloysius Harry Mukti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Journal : Governors

 1 
The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable Manurung, Clessy Cristine Putri; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1959

Abstract

This study aims to determine the effect of understanding the local government accounting system and human resource competence on the performance of financial managers with welfare benefits as a moderating variable at BPKAD (Regional Financial and Asset Management Agency) in Bekasi City. This research is a quantitative study. Data analysis was carried out using the Partial Least Square-Structural EM model through SmartPLS 3.0 software. With a causal research approach Primary data collection was carried out by distributing questionnaires to all employees at BPKAD in Bekasi City. The analysis of this research explain that (1) Understanding of local government accounting systems does not affect the performance of financial managers; (2) Human resource competence has a positive effect on the performance of financial managers; (3) Welfare allowances do not moderate the influence of the relationship between the understanding of the local government accounting system and the performance of financial managers; (4) Welfare allowances do not moderate the effect on the relationship of human resource competence on the performance of financial managers.
The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable Kurniawati, Dewi; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2021

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.
Co-Authors Aditya Budiharto Ahmad Sabiq Eko Saputro Aldila Firli Cahya Ismatasari Alifia Fairuuz Eka Tjipta Anggi Kirana Septiani Arta Elisabeth Purba Asih Waris Lestari Bambang Prayogo Bella Nugraheni Dewi Kurniawati Dina Juniarti Barokah Djoko Menutomo Edi Wahyu Wibowo Eka Dyah Wijayanti Elah Nurzullah Frida Aprillia Gebby Berlian Laoli Ignatius Joko Herwanto Istianingsih Sastrodiharjo Jangasih Situngkir Kafabih, Abdullah Kevin Leopoldus Sena Lalu Irjan Atmanegara Lodewyck Z. S. Pattihahuan Lonnol Bhrahmantio M.F Christiningrum M.F Christiningrum Manurung, Clessy Cristine Putri Muhammad Gifari Ninda Sherly Anggraini Oscar Herminto Hasmoro R. Moh. Arief Budihartono Risma Wulandari rofiana adawiyah Selviana Dwiningsih Setiyo Utami Suryati Veronika Susi Adiawaty Triasesiarta Nur Triwacananingrum, Wijaya Wijaya Triwacaningrum Wilma Yulinda yuniar rahmawaati Yuniati, Triana Zahrotunisa Laeliyah