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All Journal Owner : Riset dan Jurnal Akuntansi JS (Jurnal Sekolah)
Sisti Nadia Amalia
Universitas Negeri Medan
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Pengaruh Dewan Komisaris Independen, Komite Audit, Leverage dan Intensitas Modal Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 Marwan Faiz Hilmi; Sisti Nadia Amalia; Zul Amry; Susi Setiawati
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1178

Abstract

The problem in this study is how the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange in the year. The purpose of this study was to examine the influence of the Independent Board of Commissioners, Audit Committee, Leverage and Capital Intensity on manufacturing companies listed on the Indonesia Stock Exchange. The population of this research is all manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used purposive sampling and obtained a sample of 116 companies. The analysis technique used is simple linear regression analysis with the help of SPSS. The proxy used to measure Tax Avoidance uses the Tax Expense divided by Pre-Tax Profit. The proxy used to measure the Independent Board of Commissioners using Independent Commissioners is divided by the total number of members. The proxy used to measure the Audit Committee uses Dummy which is worth 1 if the audit committee is> 3, and is worth 0 if the audit committee <3. The proxy used to measure leverage uses Total Debt divided by Total Assets. For the proxies used to measure Capital Intensity using Total Net Fixed Assets divided by Total Assets. The results of hypothesis testing obtained with a significant level of 5% indicate that only the audit committee has an influence with a significance value of 0.029 <0.05 against tax avoidance. While the results of hypothesis testing for independent board of commissioners, leverage and capital intensity have no effect on tax avoidance.
MENINGKATKAN KEMAMPUAN PENALARAN SISWA DENGAN MENERAPKAN MODEL PROBLEM BASED LEARNING Sisti Nadia Amelia; Yasifati Hia
JS (JURNAL SEKOLAH) Vol 7, No 2 (2023): MARET 2023
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.938 KB) | DOI: 10.24114/js.v7i2.44335

Abstract

Abstract : Problem-Based Learning to Improve the Reasoning Abilities of Students. The purpose of this research is to enhance students reasoning abilities through the use of problem-based learning models. This research was conducted in two cycles. The difference in treatment between cycle I and cycle II lies in the stage of directing the investigation. The first cycle is guided individually, and the second cycle is guided both individually and in groups. The result shows that there was a mean increase in reasoning ability scores from 45,59 in cycle 1 to 60,29 in cycle 2 to 76,10.Keywords: Problem Based Learning, Reasoning AbilitiesAbstrak : Penerapan Model Pembelajaran Problem Based Learning Untuk Meningkatkan Kemampuan Penalaran Siswa. Tujuan penelitian ini adalah untuk meningkatkan kemampuan penalaran siswa dengan penggunaan problem-based learning. Penelitian ini dilakukan dalam dua siklus. Perbedaan perlakuan antara siklus I dan siklus II terletak pada tahap mengarahkan penyelidikan. Siklus pertama dibimbing secara individu, sedangkan siklus kedua dibimbing baik secara individu maupun kelompok. Hasil penelitian menunjukkan bahwa terjadi peningkatan rata-rata kemampuan penalaran siswa dari 45,59 pada siklus 1 menjadi 60,29 pada siklus 2 menjadi 76,10. Kata Kunci: Problem Based Learning, Kemampuan Penalaran
Co-Authors Marwan Faiz Hilmi Susi Setiawati Yasifati Hia Zul Amry