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All Journal Jurnal Ekonomi Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial JAM Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi dan Ekonomika Jati: Jurnal Akuntansi Terapan Indonesia IJEBA (International Journal of Economic, Business & Applications) Owner : Riset dan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi JOURNAL OF APPLIED BUSINESS ADMINISTRATION Bilancia : Jurnal Ilmiah Akuntansi International Journal of Economics Development Research (IJEDR) Jurnal Manajemen The Indonesian Journal of Accounting Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Jurnal Kajian Akuntansi dan Auditing Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Ekonomi KIAT Jurnal Akuntansi Keuangan dan Bisnis PEKBIS Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vince Ratnawati
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROFESIONALISME, GENDER DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT AUDITOR INTERNAL PADA SATUAN PENGAWAS INTERNAL PERGURUAN TINGGI DI SUMATERA : KONFLIK PERAN SEBAGAI VARIABEL MODERASI Atika Faizah; Vince Ratnawati; Susilatri '
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to look effect of professionalism, gender and complexity task of auditors judgment of internal audit in internal control unit of higher education in sumatra with role conflict as a moderating variable. The research was conducted on the Internal Audit Unit of the few universities in Sumatra This study time for 3 months commencing at the time of execution of this thesis. The population in this study is an internal auditor at the College in Sumatra. The sample in this study were all located on the Internal Auditor College in Sumatra. This study used a questionnaire as a primary data. Methods of data analysis used in this research is to use a simple linear regression based on the functional relationship or causal one independent variable with the dependent variable. The results of the study explained that the professionalism variables affect the judgment while the gender audit and the complexity of the task has no effect on audit judgment. And conflicting roles only able to moderate the influence of professionalism to the audit judgment, while gender and the complexity of the task is not able to moderate influence on audit judgment. In this study, there are still many limitatios and short comings the effect of independent variables on thedependent variable can only explain by 86,3%, hence more independent variable are needed.Keywords: Professionalism, Gender, Complexity And Audit Judgment
PENGARUH KOMPONEN KECERDASAN EMOSIONAL TERHADAP TINGKAT STRES KERJA AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK (KAP) DI PEKANBARU DAN MEDAN) Delia -; Vince Ratnawati; Rheny Afriana Hanif
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study to examine the influence of emotional intellegence, they are introduction of self, self-control,motivation, emphaty and social skills in auditor’s work stress.The samples in this study were auditors working at public accountants office (KAP) which registered in Pekanbaru and Medan. Methods of data collection in this study is the method of quesionnaire survey using instruments that are delivered directly to the public accountants office which registered in Pekanbaru and Medan. The respondents are used in the analysis were 55 respondents (42.3%). Methods of Analysis is conducted with a multiple regression a analysis using SPSS (Statistical Product and Service Solution) version 17.The results of this study, concluded introduction of self, self-control, motivation, social skills were have negative effect to auditor’s work stress. Whereas empathy was have positive effect to auditor’s work stress.Keywords: Auditor’s Work Stress, Introduction Self, Self-control, Motivation, Empathy, and Social skills.
PENGARUH TARIF PAJAK, TUNNELING INCENTIVE, MEKANISME BONUS, DAN KEPEMILIKAN ASING TERHADAP TRANSFER PRICING (Studi Empiris Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2014-2016) Suci Asral Sukma; Vince Ratnawati; Riska Natariasari
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2018): Wisuda Februari 2018
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of tax rates, tunneling incentive, bonus mechanisms, and foreign ownership on transfer pricing of the companies listed on Indonesia Stock Exchange in 2014-2016. The Ppulation of this study one all of the companies which is listed in Indonesian stock exchange. A total of the companies meet the sampling criterias. Data of this study was analyzed by using multipile regression method trough SPSS version 25. The results showed that tax rates and tunneling incentive affect the transfer pricing, while the bonus mechanisms and foreign ownership did not affect the tranfer pricing in the companies.Keywords : tax rates, tunneling incentive, bonus mechanisms, foreign ownership, transfer pricing
PENGARUH KESADARAN, KUALITAS PELAYANAN DAN KONDISI KEUANAGAN TERHADAP KEMAUAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPATUHAN PAJAK SEBAGAI VARIABEL INTERVENING (Studi Empiris pada KPP Pratama Rengat) Mega Fatmawati Siagian; Vince Ratnawati; Sem Paulus Silalahi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of awareness , service quality andfinancial conditions on the willingness of taxpayers. This study also want toexamine whether compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers. The population in this study a taxpayers which are registered inKPP Pratama Rengat with 180 respondents were selected using the accidentalsampling method. This study uses primary data by dissemination of thequestionnaires. Technical analysis for hypotheting that used in this study isStructural Equation Modeling (SEM-PLS), with Partial Least Square (PLS)6.0. The results showed that awareness, service quality and financialconditions affects the taxpayer premises unwillingness to levelssignificant <0.05. The study also found that compliance mediates the influence ofawareness , service quality and financial conditions on the willingnessof taxpayers with a significant level of <0.05.Keywords : Awareness , Quality Services, Financial Conditions , Compliance ,Willingness Obligatory Tax
PENGARUH UKURAN PERUSAHAAN, ASIMETRI INFORMASI, DAN KOMPENSASI BONUS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2008-2012 Dian Putri Manulang; Vince Ratnawati; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

The objectives of the research are to find out empirical evidence of the the effect of company size, information asymmetry, and bonus compensation on earnings management. The sample used in this study were 66 companies listed in Indonesia Stock Exchange during the years 2008 to 2012. Data taken from the Indonesian Capital Market Directory (ICMD) and Financial Statements company. The analysis method of this research using multiple regression. Earning management is measured using discretionary accruals. Company size is measured from the natural logarithm of total asset. Information asymmetry is measured using bid-ask spread. And Bonus compensation is measured using dummy variables, if the company gives bonuses compensation to management is given the value 1 and if not 0. The results of this research show that company size has a significant relationship with earnings management. Information asymmetry doesn't have a significant relationship with earnings management. And bonus compensation doesn't have a significant relationship with earnings management.Keywords: company size, information asymmetry, bonus compensation, earnings management
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, CAPITAL INTENSITY DAN KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Pertambangan dan Pertanian yang terdaftar di Bursa Efek Indonesia P Mustika &#039;; Vince Ratnawati; Alfiati Silfi
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to examine the effect of corporate social responsibility, size of firm, profitability, leverage, capital intensity and family ownership to tax aggressiveness in mining and agricultural companies listed in the Indonesia StockExchange. The research data is secondary data in the form of the annual reports of companies. While the population in this study are all mining and agricultural companies listed in the Indonesia Stock Exchange during 2012-2014. Selection ofthe sample using purposive sampling method in which the population of 63 selected according to criteria of a sample of 13 companies selected. The data analysis used is multiple regression. The results of this study show that corporatesocial responsibility has positive effect on the tax aggressiveness with significant value of 0,028, size of firm no effect on the tax aggressiveness with significant value of 0,641, profitability no effect on the tax aggressiveness with significant value of 0,393, leverage no effect on the tax aggressiveness with significant value of 0,897, capital intensity no effect on the tax aggressiveness with significant value of 0,946, and family ownership has negative effect on the tax aggressiveness with significant value of 0,021. The coefficient of determination in this study 0,11 shows that 11% of the variations that occur in the tax aggressiveness is affectedby corporate social responsibility, size of firm, profitability, leverage, capital intensity, as well as the family ownership and the remaining 89% is influenced by other variables not included in this research.Keyword : Corporate Social Responsibility, Size Of Firm, Profitability, Leverage, and Tax Aggressiveness
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada seluruh Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2012) Fakhri -; Vince Ratnawati; Yuneita Anisma
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
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Abstract

The purpose of this research is to explore the influence of the leverage, profitability, board size, the size of the company, the status of the company which is categorized as a company 'owned by the State, and institutional ownership affect to corporate social responsibility.The population in this research are listed companies (listing) in Indonesia Stock Exchange (IDX) 2012. The sampling design of this research is purposive sampling. Used in this research as technical analyse for test hypothesis multiple regression on the model proposed researchers using SPSS software version 19.0.The results of this research showed that board size, the size of the company, and the status of the company significant influence to corporate social responsibility. While the leverage, profitability, and institutional ownership unable to influence corporate social responsibility.Keywords: DER, ROA, BOC, the size of the company, the status of the company, institutional ownership, and CSR
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Pada Satuan Kerja Perangkat Daerah Kota Padangsidimpuan) Mei Sari Simatupang; Vince Ratnawati; Susilatri &#039;
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 4, No 1 (2017): Wisuda Februari
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Abstract

This study aims to determine the effect of the Government Internal Control System, Financial System and the Regional Human Resources Competence of the Effectiveness of Financial Management. This study was conducted in 27 work units City government in Padangsidimpuan. The sample used in this study were 81 respondents. Methods of data collection in this research is survey method with questionnaire delivered directly to the Head of Department, Head of Finance and Treasurer at each SKPD. The analytical method used is multiple regression analysis using the program Statistical Product Service Solution (SPSS). The test results show that the internal control systems of government affect the effectiveness of financial management, with a regression coefficient of 2.355 and a significance level of 0,016. The area of financial accounting system affect the effectiveness of financial management with a regression coefficient of 2.254 and a significance of 0.015. Competence of human resources affect the effectiveness of financial management with a regression coefficient of 3.503 and a significance of 0.001. While the coefficient of determination is 0.179, which means 17,9% of independent variables affect the dependent variable. While 82,1% is influenced by other variables not included in this study.Keywords : Internal Control, Financial Accounting, Competenc, and Effectiveness
PENGARUH KUALITAS PELAYANAN, AKSES, DAN KOMPETENSI FISKUS TERHADAP KEPUASAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK BADAN Fitrio Ramadhani; Vince Ratnawati; Rusli -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to examine the effect of service quality, acces, and fiskus competence to the tax satisfaction fulfillment of corporate taxpayers. The population in this study is the taxpayers and listed on KPP Madya Pekanbaru.The sampling technique using purposive sampling method and determination of sampel size in this study was calculated by formula slovin obtained by 100 respondents. The data of this research using primary data directly through a questionnaires and analyzed using SPSS 20.0. The data were analyzed to test the hypothesis using multiple linear regression analsys approach.The result of this study showed that service quality, acces, and fiskus competence have effect on tax satisfaction fulfillment of corporate taxpayers.Keywords: service quality, acces, fiskus competence, and tax satisfaction
PENGARUH PENAMBAHAN WAJIB PAJAK BADAN, PENYAMPAIAN SPT MASA PPH BADAN, PENERBITAN SURAT TAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Yessi Arisandi; Vince Ratnawati; Edfan Darlis
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The research aim is to examine the effect of the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit to the corporate income tax receipts. This research used probability sampling method and multiple linear regression analysis test with the help of the program SPSS version 16.0. The source of data in this research is a secondary data from KPP Pratama Pekanbaru Senapelan period 2010-2014. The results of research indicated that the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill and tax audit have a simultaneous significant effect to the corporate income tax receipts. Partially, only the delivery of notification period letter of corporate income tax has no significant effect to the corporate income tax receipts. While the addition of corporate taxpayers, the publication of tax bill and tax audit have a significant effect to the corporate income tax receipts.Keywords:The corporate income tax receipts, the addition of corporate taxpayers, the delivery of notification period letter, the publication of tax bill, tax audit.
Co-Authors ', Rusli ', Supriono Abd. Rasyid Syamsuri Abdi Bhayangkara Aditya, Ritonga Nugraha Afrina Afrina Al Azhar L Al Azhar L Al Azhar L Al-azhar A Alfiati Silfi Aminuyati Amir Hasan Andreas Andreas Andreas Andreas Andreas Andreas Anisyah, Fitri Annisa Annisa Annisa Annisa Anriva, Della Hilia Arhdum, Zioldy Atika Faizah Azhari Sofyan Azwir Nasir Azwir Nasir Bayu Adriantama Brinton Sahala Caesar Arif Budiman Charli Andreas Saragih, Charli Andreas Christina Vionita Dana Fasily Dea Mayang Nabilah, Dea Mayang Deddy Candra Delia - Dhyta Maya Angraeny Dian Putri Manulang Edfan Darlis Eka Fitri Nor Nor Wahyuni Eka Hariyani Eka Haryani, Eka Eko Susilo Haryadi, Eko Susilo Elisabet Simanungkalit Emrinaldi Nur Emrinaldi Nur DP &#039; Emrinaldi Nur DP, Dian Wahyuni Emrinaldi Nur, Emrinaldi Endang Sri Wahyuni Enni Savitri Erica Magdalena Fakhri - Fauzan Effendi Febri Yulisa Febri Yulisa Ferby Mutia Edwy fitri yunina Fitriani Fitriani Fitrio Ramadhani Fristy, Anne Monika Gusharita, Ulpa Hardi Harum Melati Suci, Harum Melati Suci Hasby, Hasby Hendita Habeahan, Hendita Heriansyah, Muhammad Iqbal Hiqmah Apriliano Ramadhan Hirdri Azelya Lestari Sembiring Hutabarat, Roy Hendra Imam Fadli, Imam Indra Wijaya Kusuma Inten, Nestiti Gemi Joni Iskandar Julita Julita Julita Julita, Julita Kadir, Siti Naimah Kamaliah Kamaliah &#039; Kamaliah Kamaliah, Kamaliah Karolus Timotius Ketut Tirtayasa Khairani, Soraya Khairunnisa, Novita Lamido, Ivan Lastri Lastri Lidya Elfrina Lilisen Lilisen Liza Fiona Liza Fiona M. Rasuli Manurung, Cherryl Berthania Andaristha Mastipa Hany Hutasuhut Mawardi, Ilham Mayla Khoiriyah Mega Fatmawati Siagian Mei Sari Simatupang Meilda Wiguna Mela, Nanda Fito Melvi Olinda Merrisa Susanti Mia Permata Sari Mudrika Alamsyah Hasan Muhammad Fazli Muhammad Rivai Mustika &#039; Nanda, Fito Nanda, Salsabila Napitupulu Benget Nasrizal Akbar Nasrizal Nasrizal Ningrum Khairani Nirwana, Ema Nita Wahyuni Nita Wahyuni, Nita Novita Indrawati Novita Saulina Br Situmorang Novri Yanti Nurazlina &#039; Nurhanimah Odiatma, Fajar Oetary Triyani Oktaviani, Rona Naula Paulus Sem Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Putri, Hidayatna Raharjo, Niko Dwi Razelia Keishari Agita Sembiring Redian Mulyadati Rhana Sasqia Hibatulwassi Rheny Afriana Hanif Ria Nelly Sari Ria Yunita, Ria Ricardo, Ricardo Ridho Kurniawan Rilian Pratama Rina Lesmanasari Rinda Fithriyana Rio Steven Riska Natariasari Rita Anugerah Rita Anugerah Rita Anugerah Riza Lestari Rizkie Wili Yanti Rofika Rofika, Rofika Rosfariana Marbun Rudi Panca Putra Panggabean Ruhul Fitrios Ruhul Fitrios Rusli &#039; Rusli - Ruth Novita Andriani Salsabila Nanda SATRIYAS ILYAS Savina Swari Arizoni Sa’diah, Naila Selfira Ivani Sem Paulus Silalahi Sem, Paulus Shakira Yuliandini Shelly Novitasari Sidabalok, Windah Lestari Silvi, Alfiati Sitanggang, Tiofanni Sonia, Dewi Puspita Soraya Khairani Sri Mala Afni Starga Lamora Suci Asral Sukma Suhadi, Jhon Suhendra, Bella Sulaiman Akbar Sundari Setia Wardani Supriono Supriono &#039; Susilatri &#039; Susilatri Susilatri Susilatri Susilatri, Susilatri Syahbana, Khairuni Taufeni Taufik Thania, Sastra Tamara Thesa Refgia Tyas Pramesti Vina Novita Vinna Marthadilova Walmi Sholihat Wardah Ainun Matondang Wati, Yenny Welly Saputri Wijaya Wendi Adha Weni Nirmala Sari Wijaya, Welly Saputra Wijayanti, Etri Windah Lestari Sidabalok Windi Wulandari Wisti, Rizky Fitria Yanti, Rizkie Wili Yanti, Rizkie Wili yesi muthia basri Yesi Mutia Yesi Mutia Basri Yesi Mutia Basri Yessi Arisandi Yessi Mutia Basri Yuanna Try Selvi Yuneita Anisma Zarefar, Arumega Zulfardiansyah NS zurman, zurman