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All Journal Jurnal Akuntansi Jurnal Ekonomi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
R. Rosiyana Dewi
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Earth & Planetary Sciences Economics, Econometrics & Finance Energy Engineering Environmental Science Other

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The Implications Of CSR And GCG On Tax Avoidance R. Rosiyana Dewi; Itjang D Gunawan
Jurnal Akuntansi Vol. 23 No. 2 (2019): May 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v23i2.577

Abstract

The disclosure of a company's social responsibility (CSR) showed how much the company has a motive for its environmental welfare; a company that has high responsibility prevents violations that have a negative impact on their environment, including tax evasion. This study aims to examine the effect of CSR disclosure on tax avoidance and test the GCG component, audit committee and independent commissioners in moderating the effect of CSR on tax avoidance. The study population was manufacturing companies listed on the Indonesia Stock Exchange in 2012-2015. Samples were obtained using a purposive sampling method with 108 samples. This research is quantitative research. The research test uses multiple regressions, such as goodness of fit test and hypothesis test. This study provides evidence that there is a positive influence between CSR on tax avoidance, besides that the audit committee as a moderating variable weakens the positive influence of CSR on tax avoidance, but independent commissioners are not proven as moderating variables between the effects of CSR towards tax avoidance.
PERAN PERGURAN TINGGI : MENINGKATKAN KOMPETENSI PENGELOLA KOPERASI MELALUI COMPETENCY BASED TRAINING R. Rosiyana Dewi; Hexana Sri Lastanti; Sofie Sofie; Murtanto Murtanto
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 1 No 2 (2019): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2400.869 KB) | DOI: 10.25105/jamin.v1i2.5859

Abstract

Cooperatives is a business activity has many benefits for the welfare of the community, especially its members, and can indirectly improve the nation's economy. Accounting records and tax calculations are required so that the financial information they convey can be used in decision making. Community Service (Pengabdian Kepada Masyarakat) conducted by Trisakti University's Faculty of Economics and Business in collaboration with the PusKop KWU Army (AD) which was held for 4 days at the Campus F FEB of Trisakti University, on 27-30 August 2018, with 46 participants. Activities in the form of competency-based training include 7 units material of junior accounting technician competencies, namely professional practice in work, occupational health and safety, journal entry processing, general ledger processing, financial reporting, and computerized accounting. It also provided material on taxation. The results of this activity are very helpful for management and employees of cooperatives in presenting quality cooperative financial reports as a form of accountability of cooperative managers to their members. The results of this competency-based training received very good ratings from participants of this competency-based training.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS MAHASISWA AKUNTANSI Ronaldo Maltusi Dega; R. Rosiyana Dewi
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14547

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi perilaku etis mahasiswa akuntansi. Pengumpulan data dalam penelitian ini menggunakan data primer, dengan mendistribusikan kuesioner kepada responden sebanyak 212 responden mahasiswa akuntansi yang mengenyam pendidikan pada 2 universitas terbaik di Kupang, Nusa Tenggara Timur yaitu Universitas Nusa Cendana (Negeri) dan Universitas Katolik Widya Mandira (Swasta).  Teknik pengambilan sampel yang digunakan ialah purposive sampling dan convinience sampling method. Metode analisis data yang digunakan adalah Analisis Regresi Berganda untuk pengujian hipotesis dengan SPSS 22. Hasil penelitian ini menunjukan bahwa Intellectual Intelligence tidak berpengaruh terhadap Perilaku Etis Mahasiswa Akuntansi, Emotional Intelligence berpengaruh positif terhadap Perilaku Etis Mahasiswa Akuntansi, Spiritual Intelligence berpengaruh positif terhadap Perilaku Etis Mahasiswa Akuntansi, Narcissism berpengaruh negatif terhadap Perilaku Etis Mahasiswa Akuntansi, dan Machiavellianism tidak berpengaruh terhadap Perilaku Etis Mahasiswa Akuntansi.  
Co-Authors Hexana Sri Lastanti Itjang D Gunawan Murtanto Murtanto Ronaldo Maltusi Dega Sofie