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All Journal JAM EKONOMIS : Journal of Economics and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Stratejik dan Simulasi Bisnis Journal of Comprehensive Science Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) JURNAL EKONOMI BISNIS DAN MANAJEMEN Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi Bisnis dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi dan Governance Andalas JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Afridian Wirahadi Ahmad
Politeknik Negeri Padang
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Journal : JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI

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PENGARUH KUALITAS LAYANAN, PERSEPSI RISIKO, PERSEPSI KEPERCAYAAN TERHADAP PENGGUNAAN SISTEM PAJAK ELEKTRONIK DI KOTA BATAM Maharani Anisya Putri; Sukartini Sukartini; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.778

Abstract

This study aims to analyze the influence of service quality, risk perception, and trust perception on the use of electronic tax systems in Batam City. These factors were examined using a quantitative approach through a survey method involving 110 individual taxpayers (WPOP) selected through sampling techniques. Data were collected via questionnaires and analyzed using multiple linear regression analysis to identify the relationships between independent and dependent variables. The results indicate that service quality and trust perception have a positive and significant effect on the use of electronic tax systems, whereas risk perception has a significant effect. The findings imply that enhancing service quality and building taxpayer trust are crucial for increasing the adoption of electronic tax systems. This research also contributes theoretically to the application of the Theory of Planned Behavior (TPB) in the context of electronic taxation in Indonesia.
PENGARUH PROPORSI KOMISARIS INDEPENDEN, DIREKSI, KOMITE AUDIT, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERBANKAN Permata Syarifah Azra; Fera Sriyunianti; Afridian Wirahadi Ahmad
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.779

Abstract

Abstrak. The purpose of this study is to determine the effect of the proportion of independent commissioners, directors, audit committees, leverage, and company size on financial performance in the banking sector as measured by Return on Assets (ROA). The data used in this study are secondary data obtained from the company's annual financial reports. This study focuses on companies engaged in the banking sector listed on the Indonesia Stock Exchange for the period 2021 to 2023. The sampling technique uses the purposive sampling method obtained from the website www.idx.co.id. To test the research hypothesis, multiple linear regression analysis was carried out using SPSS version 25. The results of the study indicate that the proportion of independent commissioners has a significant effect on ROA, directors have a significant effect on ROA, leverage has a significant effect on ROA, and company size has a significant effect on ROA. While the audit committee has no significant effect on ROA. Keywords: audit committee, company size; directors;leverage; proportion of independent commissioners; ROA Abstrak. Tujuan penelitian ini adalah untuk mengetahui pengaruh proporsi komisaris independen, direksi, komite audit, leverage, dan ukuran erusahaan terhadap kinerja keuangan pada sektor perbankan yang diukur oleh Return on Asset (ROA). Data yang digunakan dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Penelitian ini berfokus pada perusahaan yang bergerak di sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2021 hingga 2023. Teknik pengambilan sampel menggunakan metode purposive sampling yang diperoleh oleh website www.idx.co.id. Untuk menguji hipotesis penelitian, dilakukan analisis regresi linear berganda dengan menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa proporsi komisaris independen berpengaruh signifikan terhadap ROA, direksi berpengaruh signifikan terhadap ROA, leverage berpengaruh signifikan terhadap ROA, dan ukuran perusahaan berpengaruh signifikan ROA. Sementara komite audit tidak berpengaruh signifikan terhadap ROA. Kata Kunci: komite audit; ukuran perusahaan; direksi; leverage; proporsi komisaris independen; ROA
Co-Authors Aga Arye Perdana Agus Rianti, Rena Amirah Febtrina Amy Fontanella Anda Dwi Haryadi Anda Dwiharyadi Ariesmansyah, Andre Arrum Komala Sari Chandra, Novrina Dedy Djefris Desrina Refi Dita Maretha Rissi Dwi Haryadi, Anda Dwila Maresti Eka Rosalina El Surayya, Tahiyatur Ratih Elfitri Santi Endrawati Estesia Nita Estesia Nita Fauzan Misra Fera Sriyunianti Fera Sriyuniati Ferdawati Ferdawati Gayatri, Aisya Gustia Eka Putri Hatta, Ermatati Hefri Yodiansyah I Gusti Bagus Wiksuana Jhony Ver, Sindy Lamesya Fazilah Maharani Anisya Putri Mochamad Heru Riza Chakim Mohamad Muspawi Muhammad Wafiq Mustika, Rasyidah Permata Syarifah Azra Purwoko, Agus Rahayu Istriyati, Atifah Rasyidah Rasyidah Reni Endang Sulastri Rio Rahmat Yusran Risa Astuti Riska Venni Riza Meilani Roskha Silvia Ningsih Sri Wahyuni Riza Sukartini Sukartini Suryaningsih, Pratiwi Syarifah Zuhra Titik Delmarsih Ulfi Maryati Victori Harefa, John Wahyu Saputra, Arif Wenny Sofia Wiwik Andriani Yessi Zahara -