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Pengaruh Pengetahuan Pajak, Self Assessment Sytem, Pelayanan Fiskus dan e-Filing terhadap Kepatuhan Wajib Pajak Arsita Fajria Hidayati; Kartika Hendra Titisari; Sari Kurniati
Ekonomis: Journal of Economics and Business Vol 6, No 2 (2022): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v6i2.605

The purpose of this study was to examine and analyze the effect of tax knowledge, self-assessment system, Fiscal Service, and e-Filing on taxpayer compliance. This type of research is descriptive quantitative. The population in this study is 4,975 Micro, Small and Medium Enterprises that are active and registered during 2021 at KPP Pratama Klaten. The research sample was 100 respondents, with simple random sampling method. This study uses a questionnaire in data collection. The data analysis technique used multiple linear regression. The results showed that tax knowledge, self-assessment system and tax service services had a positive and significant effect on taxpayer compliance, while e- Filing had no effect on taxpayer compliance.

HUMAN RESOURCES OPTIMIZATION AND UTILIZATION OF ACCRUAL BASED ACCOUNTING INFORMATION TECHNOLOGY ON PERFORMANCE OF SURAKARTA CITY GOVERNMENT FINANCIAL REPORTING Addina Hapsari; Siti Nurlaela; Kartika Hendra Titisari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 01 (2019): IJEBAR, VOL. 03 ISSUE 01, MARCH 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i01.463

This research is conducted by explaining about two research variables, namely Optimization of Human Resources and Utilization of Accrual-Based Accounting Information Technology has a positive influence on Financial Reporting Performance. The research sample was employees of the Badan Pendapatan, Pengelolaan, Keuangan, dan Aset Daerah (BPPKAD). Data collection is done by taking 35 respondents from BPPKAD employees using questionnaires as research instruments. The sampling technique uses a purposive / judgment sampling method which was developed from the results of research by Umar Sekaran (2006).IITheIIresultsIIofIItheIIstudy show that H1 research has aIIIpositiveIIIinfluence on the financial statement performance variables, as well as H2 which has a positive influence on the performance of financial statements. In the F test shows the results that the two variables have a simultaneous influence on Y. Keywords: optimization, human resources, utilization, accrual based accounting system, accounting information system.

Pengaruh Kepemilikan Institusional, Karakteristik Dewan Komisaris, Pengungkapan Manajemen Resiko Terhadap Keberadaan Komite Manajemen Resiko Riana Rachmawati Dewi; Kartika Hendra Titisari
Jurnal Insan Pendidikan dan Sosial Humaniora Vol. 2 No. 1 (2024): Februari : Jurnal Insan Pendidikan dan Sosial Humaniora
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jipsoshum-widyakarya.v2i1.2519

This study aims to examine and analyze the influence of institutional ownership, characteristics of the board of commissioners on risk management disclosures on the existence of a risk management committee (RMC). The population in this study are mining companies and various industries listed on the IDX in 2021, namely 102 companies. The sampling technique uses a purposive sampling method and the results are only 45 companies that are included in the sample criteria. Data analysis technique uses logistic regression. The test results show that institutional ownership and independent commissioners have no effect on the existence of a risk management committee (RMC), while education, experience and disclosure of risk management have an effect on the presence of a risk management committee (RMC). These results indicate that risk management should be carried out by the company to develop a follow-up strategy so that business continuity is maintained under the supervision of the board of commissioners and included in the company's annual report.

PENGARUH TAX AVOIDANCE DAN CORPORATE GOVERNANCE TERHADAP COST OF DEBT Pambudi setyo cahyono; Kartika Hendra Titisari; Endang Masitoh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study is to examine the effect of tax avoidance and corporate governance on cost of debt where corporate governance is proxied as managerial ownership, institutional ownership, independent commissioners, and audit quality. In analyzing data, This study uses multiple linear regression analysis method and sampling method is purposive sampling. Sample of this study is 33 manufacturing companies listed on the BEI in 2016-2018 who have published financial reports for 3 years which comes from the official site Bursa Efek Indonesia. The results showed that tax avoidance and corporate governance have an effect on the cost of debt, partially independent commissioner has an effect on cost of debt while managerial ownership, institutional ownership and audit quality have no effect. Keywords : Tax avoidance, corporate governance, cost of debt Abstrak Tujuan penelitian ini menguji pengaruh tax avoidance dan corporate governance terhadap cost of debt dimana corporate governance diproksikan sebagai kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan kualitas audit. Dalam menganalisis data, penelitian ini menggunakan metode analisis regresi linear berganda dan pengambilan sampel menggunakan metode purposive sampling. Sampel penelitian 33 perusahaan manufaktur yang terdaftar di BEI tahun 2016-2018 yang telah menerbitkan laporan keuangan 3 tahun yang berasal dari situs resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa tax avoidance dan corporate governance berpengaruh terhadap cost of debt , secara parsial komisaris independen berpengaruh terhadap cost of debt sedangkan kepemilikan manajerial, kepemilikan institusional, dan kualitas audit tidak berpengaruh. Kata Kunci: Tax avoidance, corporate governance, cost of debt

Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Rapat Dewan Direksi Terhadap Manajemen Laba Thowiyatun Nadziroh; Kartika Hendra Titisari; Suhendro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6667

Earnings management is an approach applied by management to influence the profit figures reported by the company, by choosing certain accounting methods or taking special steps. The results of these actions influence stakeholders in making economic decisions. Testing and analysis in this research uses the variables profitability, leverage, sales growth and board of directors meetings on earnings management. This research uses a purposive sampling method to select samples that comply with predetermined criteria. This research used 192 samples consisting of 32 companies in the primary consumer goods sector listed on the Indonesia Stock Exchange, with a research period from 2018 to 2023. This research uses secondary data taken from financial reports. The analytical method applied is multiple linear regression. The research results show that sales growth has an influence on earnings management. Meanwhile, profitability, leverage and board of directors meetings have no effect on earnings management.

Analisis Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Industri Pertambangan Yang Terdaftar Di BEI Periode 2018–2022 Tri Prastiyo Agung Nugroho; Kartika Hendra Titisari; Suhendro
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

With the research variables company size, profitability, board size, and leverage, this study intends to determine the effect of corporate social responsibility (CSR) disclosures on mining industry companies listed on the Indonesia Stock Exchange (IDX) with a range of observation years 2018–2022. Annual reports and sustainability reports from mining sector companies collected from the websites of each company are used as secondary data for this study. Eleven companies were selected by sampling using a purposive sampling technique and were used as research samples because they met the sampling criteria. Multiple linear regression analysis technique is used in the data analysis method. Based on the results of hypothesis testing, corporate social responsibility disclosures are not affected by company size, profitability, or leverage variables, while board size has an influence on corporate social responsibility disclosures.

Performance of Employees at Wirosari District Office, Grobogan Regency Reviewed From Human Resources Development, Professionalism, Motivation, and Work Discipline Niken Ning Tyas S; Kartika Hendra Titisari; Ida Aryati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7584

The intention of this study is about to determine the simultaneous and partial influence between the variables of human resource development, professionalism, motivation, and work discipline on the performance of employees in the Wirosari District Office. This research method uses an associative research design. The population is all employees working at the Wirosari District Office, totaling 42 people. The sampling technique used in this study is a saturated sampling technique with a sample size of 42 respondents. Data collection using a questionnaire. This study uses the classical assumption analysis method, multiple linear regression test, model feasibility test (F test), hypothesis test (t test), and coefficient of determination using SPSS 25. The results of the study indicate that there is a significant influence between the variables of human resource development, professionalism, motivation, and work discipline both simultaneously and partially on employee performance. The influence of human resource development, professionalism, motivation, and work discipline simultaneously on employee performance in the Wirosari District Office is 88.3%, while 11.7% is influenced by other variables that are not examined. Keywords: Human Resource Development, Professionalism, Motivation, Work Discipline, and Employee Performance

Performance of Employees at Wirosari District Office, Grobogan Regency Reviewed From Human Resources Development, Professionalism, Motivation, and Work Discipline Niken Ning Tyas S; Kartika Hendra Titisari; Ida Aryati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.7584

The intention of this study is about to determine the simultaneous and partial influence between the variables of human resource development, professionalism, motivation, and work discipline on the performance of employees in the Wirosari District Office. This research method uses an associative research design. The population is all employees working at the Wirosari District Office, totaling 42 people. The sampling technique used in this study is a saturated sampling technique with a sample size of 42 respondents. Data collection using a questionnaire. This study uses the classical assumption analysis method, multiple linear regression test, model feasibility test (F test), hypothesis test (t test), and coefficient of determination using SPSS 25. The results of the study indicate that there is a significant influence between the variables of human resource development, professionalism, motivation, and work discipline both simultaneously and partially on employee performance. The influence of human resource development, professionalism, motivation, and work discipline simultaneously on employee performance in the Wirosari District Office is 88.3%, while 11.7% is influenced by other variables that are not examined. Keywords: Human Resource Development, Professionalism, Motivation, Work Discipline, and Employee Performance

Determinan Kinerja Perusahaan Perbankan di BEI Tahun 2019-2023 Qhotimah, Qhusnul; Kartika Hendra Titisari; Sari Kurniati
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 9 No 2 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research was conducted to test and analyze the quality of external audits, audit committee characteristics, the role of female commissioners, management control systems, and real profit management on company performance. The data source used is secondary data obtained from the financial reports of banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The population of this research is banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling used a purposive sampling method and the sample used in this research was 26 companies. The data analysis technique uses multiple linear regression analysis processed with SPSS version 21. The research results show that the quality of the external audit, the role of the female board of commissioners, and real earnings management have an influence on company performance, while the characteristics of the audit committee and the management control system have no effect on company performance.

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