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Syaiful .
Department Of Mechanical Engineering Faculty Of Engineering Diponegoro University
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Journal : Journal of Culture Accounting and Auditing

 1 
Pengaruh Pemahaman Wajib Pajak, Sosialisasi Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sugiarto, Renata Briliant Fernanda; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 1 No 1 (2022)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v1i1.4247

Abstract

This study aims to determine the effect of taxpayer understanding, tax socialization, tax sanctions and taxpayer awareness on individual taxpayer compliance. This study used 99 respondents. This research approach uses a quantitative approach, the source of data in this study is primary data and the type of data is subject data. Using multiple linear regression analysis method. Hypothesis testing is done by using the t test and F test to determine the effect of the independent variable on the dependent. The results of this study indicate that the Taxpayer Understanding variable has a positive and significant effect on Individual Taxpayer Compliance, Tax Socialization has a positive and significant impact on Individual Taxpayer Compliance, Tax Sanctions have a positive and significant impact on Individual Taxpayer Compliance, and Taxpayer Awareness has a positive effect. and significant to Individual Taxpayer Compliance.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Pengungkapan CSR Apsari, Della Putri Renata; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7646

Abstract

This research aims to examine the influence of profitability, liquidity and solvency on corporate social responsibility disclosure. The sampling technique uses purposive sampling technique. The sample in this study consisted of 47 companies from a total population of 78 manufacturing companies in the consumer goods industry sector registered on the IDX in 2020-2022. Testing was carried out using multiple linear regression, F test and T test. The regression results show that Profitability has an effect on Corporate Social Responsibility. Liquidity has no effect on Corporate Social Responsibility. Solvency has no effect on Corporate Social Responsibility.
Pengaruh Ukuran Perusahaan, Leverage dan Profitabilitas Terhadap Nilai Perusahaan Rachman Indriyanto, Ridho Aulia; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7733

Abstract

This research aims to determine the effect of company size, leverage and profitability on company value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses quantitative methods and uses secondary data as the data source. The sampling technique used purposive sampling technique by obtaining a sample of 19 companies. This test uses multiple linear regression. The regression results show that company size influences company value. Leverage has no effect on company value. Profitability has no effect on company value.
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Putri, Juliana; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9568

Abstract

This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership, managerial ownership and audit committees on company performance by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2021. The independent variables used are independent board of commissioners as measured by comparing the number of independent commissioners and the total number of commissioners, then institutional ownership as measured by comparing the number of shares owned by the institution and the number of shares outstanding, then managerial ownership as measured by comparing the number of shares managerial ownership and the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is company’s performance as measured using the Return On Assets (ROA) by comparing the amount of net profit after tax and total assets. Test were carried out using SmartPLS. The results obtained from this study are the independent commissioners and the aduit committee have a significant effect on company performance, while institusinal ownership and managerial ownership have no significant effect on company performance.
Pengaruh Rasio Profitabilitas, Likuiditas dan Leverage Terhadap Financial Distress Pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2019-2023 Anggraini Eka Cipta; Syaiful, Syaiful
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.10140

Abstract

This research aims to examine the effect of profitability, liquidity and leverage ratios on financial distress. The dependent variable in this research is financial distress which is measured using the Springate S-score. The independent variables in this research are profitability, liquidity and leverage. The population in this study consists of state-owned companies listed on the IDX. Samples were taken for 2019-2023 and collected using the purposive sampling method. The total sample for this research is 9 companies. The test was carried out using logistic regression using SPSS 27 software. The results of the analysis showed that the profitability variable had a negative and significant influence on financial distress. The liquidity and leverage variables have a positive and significant influence on financial distress
Co-Authors -, Maison . Jamari . Widayat A, Abdul Wahab Aan Burhanudin Abbas, Ilham Abdul Bari Abdul Mustaqim Abdul Rohman Salam Abdurahman, Erik Erlangga Achmad Taufik Adil, Sita Darma Afrida Afrida Agus Wibowo Ahmad Fadly Ahmad Syarifuddin Ahmad Syarifuddin Ahzari, Sarah Nur Akbar, Lutfi Alfina, Hasni Riyas Ali Imron Aminda, Annisa Amrullah Amrullah Andana, Rendy Anggareini, Evita Anggi, Muhamad Anggraini Eka Cipta Anjarani, Devie Reztia Apsari, Della Putri Renata Aras, Neny Rasnyanti M Arif Budiman Arif Hidayatullah, Arif Arismansyah, Arismansyah Asni Johari Assiddiqy, Mohammad Hasby astutik, widya Astuty Astuty, Astuty As’ad, Ahmad Atanasius Priharyoto Bayuseno Azizah, Habib Nun Bagas Saputra, Bima Afif Bahagia, Dedi Suwardi Bambang Bambang Bambang Hariyadi Bambang Yunianto Budi Nurani, Budi Budiman Budiman Buhaerah Buhaerah, Buhaerah Chayati, Nurul Cicih Ratnasih, Cicih Ciseta Yoda, Tilawatil Dadang Juandi Damiana, Salma Leandra Darman Darman Dedi Prestiadi Dewi, Ni Putu Assriangga Dian Anggraini Dian Prabowo Dian Prabowo Didi Dwi Driastuti, Faradilla Dwi Agus Kurniawan Dzulhimam, Faza Edy Tandililing Effendi, Anggi Laila Eflita Yohana Eko Armanto Eko Saputra, Dimas Richo Eri Susanto Hariyadi, Eri Susanto Ernan Rustiadi Fadhila Muhammad Libasut Taqwa Faiq, Naufal Ahmad Faisal Faisal Faqih Fatkhurrozak Faruq Ratuhaji Fathorazi Nur Fajri Fatkhurrozak, Faqih Fauzyyah , Assyfa Febriandy, Hengky Dwi Fikarwin Zuska Firman Lukman Sanjaya Fitri Anasari, Fitri Fitriana, Novira Frida Lina Tarigan, Frida Lina Fuadi, Muhammad Ghufron Gibran, Reza H, Idham Haldiana, Haldiana Haliliintar, Muhammad Halilintar, Muhamad Haratua Tiur Maria Silitonga Hari Shofia, Muhammad Haryanto Haryanto Hasanah, Arini Alfan Hasbullah Hasbullah Hasyim, Fuadz Herliana Herliana Hermansyah Hermansyah Hermanto Siregar Huda, Nizlele Husna, Ulfa Husnaeni Husnaeni Ida Hayati, Noor Idul, Muhammad Indra Gita Anugrah Insan, Muhammad Khaerul Irbah, Almas Fathin Irwan , Muhammad Iseu Andriani J. Jamari Jamilah Jamilah Jasri, Moh Jumedi, Jumedi Kamid Kamid Kartika, Anggi Kasanova, Ria Kencanawati, Indah Khairi, Ahmad Khairi, Matlubul Kurnia Uwais Alqorni Purwatama Kurnia, Atik Kurniawan, Dwi Agus kusairi kusairi, kusairi Kusuma, Nurthariq Aditya Kusuma, Yaya S Laila Fatika Agustini, Ayu Febriana Lalu, Sulaiman Leksono, Tito Panji Lestari, Ajeng Riana Lestari, Dinihari Mulya Lestari, Mega Fia Lestari, Puri Anita M. Ratlalan, Roberth Maizon, Maizon Mardiputra, Ilham Muhammad Maulal Waro, Atiya Maulana, Lucky Hikmat Maulana, Rafif Mohamad Djaeni Mohamad Fahris Mohamad Fahris MSK. Tony Suryo MSK. Tony Suryo Utomo Mubarak, Maudiawan Muchammad Muchammad Mudjarnarko, Sri Wiwoho Mufidah, Durrotul Muhamad Lutfi Muhammad Aufa Muhammad Mardiputra, Ilham Muhammad Muhammad Muhammad Nanang Prayudyanto Muhammad Nasrudin Muhammad Untung Zaenal Priyadi Muhammad Yulianto, Muhammad Mukramin, Mukramin Muktadir, Redho Munte, Yogi Ananda Wibawa Nabila, Aqies Naili Nada, Dwi Qothrun Napitu, Yosef Gokiasi Patar Nazaruddin Sinaga Nazipurahman, Muhammad Ngadimo, Ngadimo Nizlel Huda novferma, novferma NUGROHO, ILHAM ALIF NURWAHIDAH NURWAHIDAH Nyimas Wardatul Afiqoh Odilia Valentine Osronita, Osronita Paembonan, Solmin Partono Partono Permana, Arisandi Anwar Praktiso, Praktiso Pratama, Aldino Marga Pratama, Erik Pratama, Wahyu Adi Pratikso Pratikso Priambodo, Wahyu Galih Priyadi, Wisia Joko Putranto, Fajar Rizki Putri Nilam Cahya Putri, Juliana Rachman Indriyanto, Ridho Aulia Rahmat Hidayat Ramadhani, Zahwatul Rasimin, Rosmini Ratlalan, Roberth Marshall Renea Shinta Aminda Reswita, Yefri Revis Asra Ria Bagas Rijal, Muhammad Zul Rina Febriani, Rina Febriani Rini Hendari, Rini Riny Kusumawati Ririn Safitri Risma Margaretha Sinaga Riswandi Riswandi Rivani, Putri Ayu Roseli Theis Rosi, Ahmad Saifur Roykhani , Mohammad Adam RR. Ella Evrita Hestiandari Rudiyanto, Mohammad Rulhendri Rulhendri S Sobri Sa'adiah, Halimatus Sa'idah, Lina Nur Sabariah, Iqma Samin Samin Sandy, Awang Muhamad Sanjaya, Fahim Kerta Sanjaya, Firman Lukman Saputra, Suganda Savira, Erika Putri Septi, Sabila Eka Setiawan, Alvin Arief Sitanggang, Boy Chandra Siti Rohana Sofnidar - Sri Nugroho Sri Wahyuni Sri Wiwoho Mudjanarko, Sri Wiwoho Striadi, H. Suandi, Edi Suardi, Soni Sudargana Sudargana Sudirman, Zainal Sufri Sufri Sufri Sufri Sugara, Aryan Sugeng Sugeng Sugiarto, Renata Briliant Fernanda Suhartana Suhartana Suherman, Suherman Sulaeman, Ujang Sulistiyanto Sulistiyanto, Sulistiyanto Sunandar, Nandar Suparman, Awwad Supu, Abd Rachman Suratno Suratno Suryanto, Fitri Adi Susanto Haryadi, Eri Susilo Adi Widyanto Suwarno Suwarno Syaiful Anam Syarif, Ahmadi Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Syarifudin Tedy Murtejo Thalib, Hambali Thamrin Thamrin Tommy Hendarto Tommy Hendarto Tony Suryo Utomo Tony Suryo Utomo Tria Gustiningsi Tumirin Turmudi urai salam Wanda Putri, Nurisnaini Afifah Wardhani, Asri Kusuma Widodo, Rido Ilham Wiwin Wiwin, Wiwin Wulandari, Budi Yafid Effendi Yafid Effendi Yantoro, Yantoro Yolanda Yolanda, Yolanda Yudistira, Pengki Yuggo Afrianto Yuliarsih Yuliarsih, Yuliarsih Yulihardi Yunanto, Fredy Yustina Sri Ekwandari Yusuf Umardhani Zainal Abidin Zainal Arifin Zein, Anggi Muskita zuhri, Muhammad Darrin zulkarnain, Mhd azmi