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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Akuntansi Trisakti
Trismayarni Elen
Universitas Prof. Dr. Moestopo (Beragama)
Economics, Econometrics & Finance

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Apakah Yang Memengaruhi Kesadaran Mahasiswa Atas Pajak? Astri Nur Komala; Trismayarni Elen
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.7905

Abstract

The objective of study is to analyze affect of tax education, tax training and tax assessment on student awareness of tax. The research sample are 101 respondents who were active students in the Tax Center with accidental sampling techniques in several universities in Jakarta area. Multiple regression was used to test hypothesis to analyze affect of factors that student awereness of tax. The result of this study shows that there has no a positive and not significant effect on tax education, but there has a positive and significant effect on tax training and tax assesment on student awareness of tax.
PENGARUH LEVERAGE, KOMPETISI, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN PERIODE 2015 – 2017) Rachmad Hidayat Pranasyahputra; Trismayarni Elen; Kurnia Sari Dewi
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.707 KB) | DOI: 10.25105/jat.v7i1.6168

Abstract

This study aims to determine and analyze the effect of leverage, competition, and company growth on carbon emission disclosure. The research sample have used 32 companies with the period 2015-2017. The data used in this study is to use secondary data from the company's annual report that obtained from the BEI official website. The method used is a multiple regression technique that tests variables to determine the effects of factors that cause carbon emission disclosure. The results of this study indicate that there is a significant positive effect on the competition variable on carbon emission disclosure and no significant positive effect on the variable leverage and company growth on carbon emission disclosure.
Co-Authors Astri Nur Komala Kurnia Sari Dewi Rachmad Hidayat Pranasyahputra