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PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015- 2019) Teguh Erawati; Diah Dwi Astuti
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to test empirically the effect of profitability and managerial ownership on dividend policy with firm size as a moderating variable. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2019. The research sample consisted of 11 companies after the elimination by purposive sampling method. This study uses secondary data in the form of company annual financial reports which are downloaded from www.idx.co.id . The analysis model uses multiple regression analysis to test the profitability and managerial ownership to dividend policy and model the absolute difference test analysis to test the moderating variable of firm size. The results of this study indicate that profitability has no effect on dividend policy and managerial ownership positive affects dividend policy, whereas firm size weakens the relationship between profitability against dividend policy and firm size weakens the relationship between managerial ownership against dividend policy

PENGARUH NIAT, MODAL SOSIAL DAN PERAN UNIVERSITAS TERHADAP MINAT BERWIRAUSAHA DI KALANGAN MAHASISWA (Studi Kasus pada Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa) Teguh Erawati; Erly Rahma Wati
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to prove the effect of entrepreneurial intentions on interest in entrepreneurship, the influence of social capital on interest in entrepreneurship, and the influence of the role of educational institutions or universities on interest in entrepreneurship with case studies of students from Sarjanawiyata Tamansiswa University, especially the Accounting Study Program. The sample used in this study were UST Accounting students class 2017-2018 with the sampling technique using snowball sampling. The data obtained in this study is in the form of responses from respondents by filling out questionnaires that have been distributed via google form with a sample size of 83 respondents. This data is processed using IBM SPSS 22 software, with the data quality method using validity and reliability tests, while the data analysis method uses descriptive statistical tests and classical assumption tests consisting of: normality test, multicollinearity test, and heterocedasticity test, as well as for Hypothesis testing in this study uses multiple linear analysis, the coefficient of determination (R2), and the partial test (t test). Based on the data processing that has been done in this study, it shows that entrepreneurial intentions have a positive effect on interest in entrepreneurship. Social capital has a positive effect on interest in entrepreneurship. The role of universities has a negative effect on interest in entrepreneurship

PENGARUH KEBIJAKAN DIVIDEN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019) Teguh Erawati; Amalia Putri Ramadhani
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study was to examine the effect of dividend policy and profitability on firm value with good corporate governance as a moderating variable. This research was conducted at manufacturing companies listed on the IDX in 2015-2019. The population in this study amounted to 178 companies. The sample was selected using a purposive sampling method so that the number of samples was 27 companies. The analysis technique used in data testing is Moderated Regression Analysis (MRA), and it is processed using the IBM SPSS 20 software. The results showed that dividend policy and profitability had a positive and significant effect on firm value.Managerial ownership weakens the positive relationship between dividend policy on firm value but strengthens the positive relationship between profitability and firm value. Managerial ownership weakens the positive relationship between dividend policy and profitability on firm value

PENGARUH PEMAHAMAN HUKUM PAJAK, SISTEM PERPAJAKAN, SANKSI PERPAJAKAN, DAN MOTIF EKONOMI TERHADAP PENGGELAPAN PAJAK (Studi Kasus Pada Wajib Pajak Di Kabupaten Kulon Progo) Andri Waskita Aji; Teguh Erawati; Mitsla Egil Izliachyra
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 2 (2021): Vol. 12 No. 2 (2021): AKURAT Edisi Mei - Agustus 2021 | Jurnal Ilmiah Akuntans
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study was to determine the effect of understanding tax law, taxation system, taxation, and economic motives on tax evasion (a case study of taxpayers in Kulon Progo Regency). This research method is determined by causality method and primary data using a questionnaire. This study took a sample of taxpayers in Kulon Progo Regency. This data collection technique uses a questionnaire questionnaire. The analytical method used is multiple regression analysis which is processed using IBM SPSS version 20. The number of data processed is 100 respondents. Based on the results of the analysis of the understanding of tax law, the tax system, and taxes have a negative effect on tax evasion. The results of this study also conclude that economic motives have a positive effect on tax evasion

PENGARUH FASILITAS PELAYANAN, KEMAMPUAN KERJA, DAN RESPONSIVENESS TERHADAP KEPUASAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak yang Terdaftar di Kantor Pelayanan Pajak Pratama Wates) Andri Waskita Aji; Teguh Erawati; Meidella Kartika Murti
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to determine the effect of service facilities, work ability, and responsiveness on taxpayer satisfaction. This type of research is an associative type of research and data collection uses primary data using a questionnaire via google form. In this study samples were taken namely taxpayers who were registered at the Wates Pratama Tax Office. The sampling technique used purposive sampling technique with the criteria of taxpayers registered at KPP Pratama Wates and taxpayers who had visited KPP Pratama Wates. The number of processed data is 100 respondents. This study uses data analysis, namely multiple regression analysis which is processed using the SPSS version 20 program. The results show that service facilities have a positive effect on taxpayer satisfaction. Work ability has no effect on taxpayer satisfaction. Responsiveness has a positive effect on taxpayer satisfaction. Service facilities, work ability, and responsiveness simultaneously have a positive effect on taxpayer satisfaction

PENGARUH PENGETAHUAN PERPAJAKAN, SELF ASSESMENT SYSTEM, E-FILING DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Yogyakarta) Teguh Erawati; Gloria Maindo Mau Pelu
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to test whether knowledge of taxation, self-assessment, e-filing and tax sanctions affect the motivation of individual taxpayers in paying taxes. This research method uses quantitative methods and questionnaire primary data. This study took samples from individual taxpayers registered at KPP Pratama Yogyakarta. Data processing was tested by classical assumption test and hypothesis testing with normality test, Multicollinearity test, Heteroscedasticity test, t test, F test, Multiple Linear Regression and R2 test. The sampling technique uses probability sampling by using the incidental sampling method. Data collection is done by distributing questionnaires offline and online by distributing questionnaire links in the form of a google form. The number of questionnaires that were processed were 100 questionnaires. The results of this study indicate that knowledge of taxation, self-assessment system, e-filing and tax sanctions have a positive effect on the motivation of individual taxpayers in paying taxes

PENGARUH RETURN ON EQUITY DAN DEBT TO EARNING RATIO TERHADAP HARGA SAHAM DENGAN EARNING PER SHARE SEBAGAI VARIABEL INTERVENING (Studi Kasus Perusahaan Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di BEI 2016-2019) Teguh Erawati; Hilda Noer Alawiyah
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of return on equityand debt to equity ratio on stock prices with earnings per share as an intervening variable. The sample used is the hotel, restaurant, and tourism sub-sector companies during 2016-2019, based on the purposive sampling method obtained from 10 companies. The data testing method used is multiple linear regression analysis and path analysis which is processed using the IBM SPSS version 20 tool. The results showed that return on equity has a positive effect on earnings per share, while debt to equity per share does not affect earnings per share. The results of this study also conclude that earnings per share have a positive effect on stock prices. Return on equity and debt to equity ratio does not affect stock prices. Return on equity and debt to equity ratio through earnings per share affect stock prices

PENGARUH PEMAHAMAN PERPAJAKAN, LOVE OF MONEY, DAN RELIGIUSITAS TERHADAP KEINGINAN MELAKUKAN PENGGELAPAN PAJAK (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa) Andri Waskita Aji; Teguh Erawati; Novi Satria Dewi
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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This study aims to examine the effect of understanding taxation, love of money, and religiosity on the desire to commit tax evasion in students of the Accounting Study Program Faculty of Economics Universitas Sarjanawiyata Tamansiswa. This research method uses descriptive quantitative statistical methods and uses primary data by using a questionnaire. The sampling technique used snowball sampling technique. The data collection technique used a questionnaire via google form which was distributed to students of the Accounting Study Program Faculty of Economics Universitas Sarjanawiyata Tamansiswa class 2017, class 2018, and class 2019. The samples used in this study were 100 samples. Analysis of the data used is multiple regression analysis which is processed using the IBM SPSS version 20 program. The results of this study indicate that the understanding of taxation has a negative effect on the desire to commit tax evasion. Love of money has no effect on the desire to commit tax evasion. Religiosity has a negative effect on the desire to commit tax evasion

PENGARUH UKURAN PERUSAHAAN TERHADAP KETEPAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERATING Teguh Erawati; Marthen Khondo
AKURAT | Jurnal Ilmiah Akuntansi FE UNIBBA Vol. 12 No. 3 (2021): AKURAT Edisi September - Desember 2021 | Jurnal Ilmiah Akuntansi FE UNIBBA
Publisher : Fakultas Ekonomi UNIBBA

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The purpose of this study is to examine the effect of firm size on timeliness of financial statement submission.This research is based on 63 manufacturing companies listed on the IDX in 2016-2019 that have passed the criteria, with a total sample of 252. However, because the Hosmer Lemeshow Test value is less than 0.005, the healing method is carried out through the highest error elimination. So as to produce a sample of 246 people who have data for research purposes. The method of sampling is purposive sampling and uses the Logistic Regression and Moderated Regression Analysis (MRA) technique.The results of this study indicate that Company Size (SIZE) have a significant positive effect on Timeliness of Financial Report Submission, while KAP's Reputation does not strengthen the relationship between Company Size on Timeliness of Financial Report Submission

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