Eva Setiarini Damanik
STIE GK Muara Bulian

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Pengaruh Corporate Governance Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 (Studi pada Perusahaan yang Memperoleh CGPI Tahun 2014 – 2017) Eva Setiarini Damanik; Yulia Istia Ningsih
Ekonomis: Journal of Economics and Business Vol 3, No 1 (2019): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (441.273 KB) | DOI: 10.33087/ekonomis.v3i1.51

Abstract

The objectives of this study is to find out the influence of good  corporate governance (GCG) towards the corporate performance. Independent variable in  this research is good  corporate governance.  This variable is measured with an instrument developed by  IICG in the form of corporate governance perception index (CGPI). CGPI contains the score of the survey’s result related to the application of corporate governance by the Companies throughout Indonesia. Meanwhile the dependent Variable of this research is the Performance of the Company on their finances measured with “return on equity and Tobin’s Q. The Sample of this study is company which is registered in Indonesian Stock Exchange and joined CGPI Programs in 2014, 2015, 2016 and 2017 taken by using purposive sampling method. This study used simple linear regression analysis method. The result of this study : (1) Corporate governance has a positive impact on ROE (2) Corporate governance has not an impact on Tobin’s Q
Pengaruh Sistem Administrasi Modern, Keadilan, Akuntabilitas, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Kota Jambi Eva Setiarini Damanik
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.326

Abstract

This study aims to examine the effect of the modern administration system, justice, accountability, and tax sanctions on the tax compliance of the MSMEs of the City of Jambi. This study uses a simple random sampling method with 100 UMKM taxpayer respondents in the city of Jambi. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple linear regression analysis using IBM SPSS (Statistical Package for Social Sciences) version 21. The results of this study indicate that the variables of modern administrative systems, justice, accountability, and tax sanctions affect the compliance of MSME taxpayers.