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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi Multiparadigma AkMen JURNAL ILMIAH Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Riset Akuntansi Aksioma Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Accounting Profession Journal (APAJI) Jurnal Buana Akuntansi Paulus Journal of Accounting (PJA) Tangible Journal Accounting Accountability and Organization System (AAOS) Journal JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Contemporary Journal on Business and Accounting Dharma Jnana Jurnal Magister Akuntansi Trisakti Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Keuangan dan Bisnis Jurnal Kajian Dan Penalaran Ilmu Manajemen Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital IECON: International Economics and Business Conference
Fransiskus Randa
Universitas Atma Jaya Makassar
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Neuroscience Social Sciences Other

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Journal : Tangible Journal

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PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Ana Mardiana; Jayanti Jayanti; Fransiskus Randa; Excel Limbunan
Tangible Journal Vol 5 No 2 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47221/tangible.v5i2.140

Abstract

This research aims to examine the influence of profitability, leverage, the composition of the independent board of commissioners and institutional ownership on the disclosure of corporate social responsibility to manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data in the form of company financial statements. This research use multiple linear analysis method. The results of this research indicate that profitability has a significant positive effect which means that the higher the level of profitability, the higher the disclosure of corporate social responsibility. Leverage has a negative effect but is not significant which means that the higher the leverage, the lower the disclosure of corporate social responsibility. The composition of the independent board of commissioners has a significant positive effect which means that the authority possessed by the board of commissioners can provide a strong enough influence to emphasize management to disclose corporate social responsibility. Institutional ownership has a positive but not significant influence which means that although it is considered very capable of overseeing and managing its investments, institutions as owners and one of the stakeholders have no influence on disclosure of corporate social responsibility.
Role and Services of Tax Consultants (a Study of PT Ipajak Total Solusindo) Karaeng, Ferdi; Sarira, Nobertus; Junensa, Yuyun; Randa, Fransiskus; Danduru, Beatrix Putri
Tangible Journal Vol. 10 No. 1 (2025): Vol.10 No.1, Juni 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i1.582

Abstract

Penelitian ini bertujuan untuk menganalisis dampak konsultan pajak terhadap pemenuhan kewajiban perpajakan. Penelitian ini menggunakan metodologi kualitatif deskriptif, dengan memanfaatkan data primer yang diperoleh melalui wawancara, observasi, dan dokumentasi langsung dari perusahaan. Penelitian ini menyimpulkan bahwa konsultan memegang peranan penting dalam membantu wajib pajak dalam memenuhi kewajiban perpajakannya dengan mengingatkan wajib pajak untuk melapor, membantu dalam penyusunan laporan keuangan, dan menyediakan informasi perpajakan terkini, yang semuanya berkaitan dengan keandalan, daya tanggap, kepastian, dan empati.
Co-Authors Ade Lisa Matasik Ana Mardiana Ana Mardiana Anthony Holly Asri, Marselinus Barbara Yessi Taruk Allo Beatrix Putri Danduru Bernadeth Tongli Bernadetta Wiwik Wahyuningsih Bottong, Yulianus Bottong, Yuliaus Budi Setiawan Widjaja Carolus Askikarno Palalangan Chen Kelvin Cherly E. Tanamal Cherly E.Tanamal E.Daromes, Fransiskus Eko Ganis Sukoharsono Erna Pasanda Excel Limbunan Febri Fitriani Felicia Wuisan Ferdinandus Sampe Fransiskus Eduardus Daromes Frischa Faradilla Arwinda Mongan Holly, Anthony Iwan Triyuwono Jayanti Jayanti Jeri T. Siang Jeri Tangalayuk Siang Junensa, Yuyun Karaeng, Ferdi Laorens, Evelyn Laurentius Christian Oktavianus Leonardo Gohari Lukman Lukman Maria Yessica Halik Marselinus Asri Mentari Chandra Tjiang Mery Salu Ng, Suwandy Oktaviana Weni, Anita OKTAVIANUS PASOLORAN Otniel Hongdoyo Pasang, Agustina Rante Paulus Tangke Petrus Peleng Roreng Ratu Resti Raya, Christophorus Brainata Kevin Riza Praditha Robert Jao Salama, Sri Nofita Sarira, Nobertus Senjaya, Stacia Sereh, Jeane Lelyana Sherly E Tanamal Sri Hardyanti Budiman Sri Nofita Salama Stacia Senjaya Suardi Tanasal Suwandi Ng Suwandy Ng Tangke, Paulus Teri Trinita Imelda Bandaso Tuwo, Lukman Unti Ludigdo Unti Ludigdo Vheny Manguma William Jose Sutadji Yakobus K Bangun Yakobus K Bangun Yanni Yanni Yohanis Tato Padang Yohanis Tato Padang Yulianus Bottong Yusram Yusram