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All Journal Shirkah: Journal of Economics and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Kartika Hendra, Kartika
Fakultas Ekonomi Universitas Islam Batik Surakarta
Economics, Econometrics & Finance

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How does Student Interest Influence Their Participation Pursuing Accounting Educational Profession? Hartutik, Ika Dewi; Hendra, Kartika; Masitoh, Endang
Shirkah: Journal of Economics and Business Vol 1, No 2 (2016)
Publisher : Faculty of Islamic Economics and Business, Institut Agama Islam Negeri (IAIN) Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.981 KB) | DOI: 10.22515/shirkah.v1i2.42

Abstract

This purpose of this study is to determine the effect of career motivation, motivation quality, economic motivation, social motivation, and motivation on the interest of accounting students to enroll in education programs designed to produce professional accountants. Data analysis here involves descriptive statistics, classical assumptions, and hypothesis testing with multiple linear regression analysis. The results of the study clearly show (1) the motivation of career affects the interest of accounting students to follow PPAk; (2) quality motivation does not affect the interest of accounting students to follow PPAk; (3) economic motivation does not affect the interest of accounting students to follow PPAk; (4) social motivation does not affect the interest of accounting students to follow PPAk; (5) the degree motivation does not affect the interest of accounting students to follow PPAk. Keywords: motivation, interests, education accounting profession, PPAk
EFFECT OF FINANCIAL PERFORMANCE, AUDIT QUALITY, INDEPENDENT COMMISSIONER ON EFFECTIVE TAX RATE Yanti, Titis Widya; Hendra, Kartika; Chomsatu, Yuli
EAJ (Economic and Accounting Journal) Vol. 3 No. 1 (2020): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i1.y2020.p44-52

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh keuangan, kualitas audit, komisaris independen terhadap tarif pajak efektif.Dengan menggunakan sampel 30 perusahaan real estat & properti yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2018 jumlah data 71 setelah mengumpulkan data outlayer.Metode yang digunakan adalah regresi linier berganda.Hasil analisis ini, variabel ukuran perusahaan tidak mempengaruhi tarif pajak efektif, leverage tidak mempengaruhi tarif pajak efektif, profitabilitas mempengaruhi tarif pajak efektif, rasio intensitas modal tidak mempengaruhi tarif pajak efektif, inventaris rasio modal meningkatkan tarif pajak efektif, kualitas audit meningkatkan tarif pajak efektif, komisaris independen mempengaruhi tarif pajak efektif.Berdasarkan uji koefisien determinasi (R2) sebesar 27.
Co-Authors Endang Masitoh, Endang Hartutik, Ika Dewi Yanti, Titis Widya Yuli Chomsatu