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All Journal JIKO (Jurnal Informatika dan Komputer) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan JINAV: Journal of Information and Visualization International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) JURNAL EKONOMIKA INDONESIA el-Amwal Visioner & Strategis International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Trends in Accounting Research Lok Seva: Journal of Contemporary Community Service Jurnal Pengabdian Sosial Palito: Politics, Humanities, Laws, International Relations and Social Jurnal Solusi Masyarakat Dikara
Yusra, Muhammad
Departement Of Accounting Malikussaleh University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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Journal : jurnal ekonomika indonesia

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PENGARUH ASIMETRI INFORMASI, KEEFEKTIFAN PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI DAN KOMPETENSI TERHADAP KECENDERUNGAN FRAUD DALAM PENGELOLAAN KEUANGAN DESA DI PEMERINTAH KOTA LHOKSEUMAWE Nur Afni Yunita; Muhammad Yusra; Rany Gesta Putri Rais
JURNAL EKONOMIKA INDONESIA Vol 11, No 1 (2022): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v11i1.7686

Abstract

This research aims to determine the influence of information asymmetry, internal control, organizational commitment, and competence to the tendency of fraud in village financial management in Lhokseumawe City Government. The study used primary data in the form of questionnaires. The data analysis methods used are instrument tests and classical assumption tests as well as multiple linear regression tests using the help of SPSS version 26 software. The results of the partial test obtained that information asymmetry and competence had a positive but insignificant effect on the tendency of fraud in the financial management of the village in Lhokseumawe city government. Meanwhile, internal control has a negative but insignificant effect on the tendency of fraud in the management of village funds in Lhokseumawe city government, while organizational commitment negatively affects the tendency of fraud in village financial management in Lhokseumawe city government.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE Rany Gesta Putri Rais; Nur Afni Yunita; Muhammad Yusra
JURNAL EKONOMIKA INDONESIA Vol 12, No 1 (2023): Ekonomika Indonesia
Publisher : LPPM Universitas Malikussaleh – Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/ekonomika.v12i1.12195

Abstract

This study aims to determine the effect of profitability, leverage, company size, institutional ownership and capital intensity on tax avoidance in multinational companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020. The sample selection technique used was purposive sampling and obtained 15 companies as samples. The data analysis method used is multiple linear regression analysis. The results of this study indicate that partially profitability, leverage, firm size and capital intensity have no effect on tax avoidance, while institutional ownership affects tax avoidance in multinational companies in the mining sector listed on the IDX in 2018-2020
Co-Authors Afisha Tirta Surya Lestari Akbar, Abdul Hanif Andik Bintoro Arliansyah Arliansyah Arliansyah Arliansyah, Arliansyah Atika Salsabila Atika, Surya Ayunda, Endah Rizki Chairi Utami Dahlan Abdullah Dy Ilham Satria Dy Ilham Satria Edrayani, Dea Endah Rizki Ayunda Fadhilah Fadhilah Fanny Nailufar Fitri Maghfirah Fizal Alharis Gesta Putri Rais, Rany Hamdhana, Defry Harahap, Salma Wanda Alifia Hermalia Syahfira Hilmi Hilmi Hilmi Husaini Ilham Satria, Dy Indah Maharani Jubaidah Juliani Kasman Kasman Kembaren, Emmia Tambarta Khairiah, Annisa Lestari, Afisha Tirta Surya Lubis, Fauzan Arbi Mardiaton, Mardiaton Mauidhatul Jannah Muammar Khaddafi Murhaban Mursidah Nanda Setia Saputra naz'aina, naz'aina Nofiya, Wanda Nupus, Khairul Nur Afni Yunita Nurhasanah Nurhasanah Nurhasanah Poppy Irawan Putri Amalia, Risky Putri, Rani Gesta Putri, Rany Gesta Rais, Rany Gesta Putri Rani Gesta Putri Rany Gesta Putri Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Rany Gesta Putri Rais Razif Ridha Firdaus Rifki Dermawan Salsabila, Atika Sari, Cut Putri Mellita Sastro, Marlia Satri, Dy Ilham Satria, Dy Ilham Sela Azkia Sri Mulyati Sri Mulyati Sri Mulyati Surya Atika Taupik Hidayat, Taupik Utami, Chairi Utari Orijayanti Wahdayani, Wahdayani Yunina Zalfie Ardian