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All Journal AKRUAL: Jurnal Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Goodwood Akuntansi dan Auditing Reviu
Lawe Anasta, Lawe
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Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak Mulyadin, Slamet; Anasta, Lawe
Goodwood Akuntansi dan Auditing Reviu Vol. 2 No. 2 (2024): Mei
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v2i2.3085

Abstract

Purpose: This research aims to examine the influence of tax knowledge, tax sanctions and system modernization on MSME taxpayer compliance in the East Cengkareng area, West Jakarta. Methodology/Approach: This study used a quantitative approach with data collection techniques by distributing questionnaires and observations. The sample in this study comprised 100 MSME taxpayer respondents who met the criteria for having the largest NPWP in East Cengkareng. A random sampling method was used in this study. Hypothesis testing was performed using multiple linear regression analysis. Results: This study shows that tax knowledge influences taxpayer compliance. Tax sanctions affect taxpayer compliance, and system modernization has no effect on taxpayer compliance. Limitations: The results of this study may only apply to the East Cengkareng area in West Jakarta, and cannot be directly generalized to other regions or the general population. Contribution: This means that taxpayers’ tax knowledge regarding taxation will guarantee that they will be more compliant in carrying out their tax obligations.
Pengaruh Return on Asset, Return on Equity, Debt to Equity Ratio, dan Price Earnings Ratio terhadap Return Saham: Studi Empiris pada Perusahaan Sektor Property & Real Estate yang Tercatat di Bursa Efek Indonesia periode 2018 – 2023 Heryaman, Dony; Anasta, Lawe
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3537

Abstract

Purpose: This research aims to determine the effect of Return on ssets (ROA), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER) on stock returns in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2018 - 2023 period. Research methodology: The sampling method uses a purposive sampling method by applying certain characteristics so that a total sample of 9 companies is obtained. The test uses multiple linear regression analysis to test the independent variables Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Earning Ratio (PER) on the dependent variable, namely stock returns. Results: Based on the results of the partial t-test, it shows that the ROA and DER variables have a partial effect on stock returns. Meanwhile, ROE and PER have no partial effect on stock returns. Meanwhile, the results of the F-simultaneous hypothesis test show that return on assets, return on equity, debt to equity ratio, and price earnings ratio have a simultaneous effect (together) on stock returns with a significant value of 0.00<0.05. Limitations: This study is limited to 9 companies in the property and real estate sector and the 2018-2023 period, so the results may not fully represent the entire industry or broader market conditions. Contribution: This study aims to provide practical insights for companies in enhancing stock returns and attracting investors, while offering investors key financial ratios for informed decision-making. It also serves as a reference for future research.
The Positive Accounting Theory Model and CEO Narcissism to Detect Earnings Management Practices of Public Companies in Indonesia Anasta, Lawe; Oktris, Lin
AKRUAL: JURNAL AKUNTANSI Vol 16 No 1 (2024): AKRUAL: Jurnal Akuntansi
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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Abstract

Objectives: This study wants to test the effect of the positive accounting theory model, namely leverage, profitability, and company size to detect earnings management practices in public companies in Indonesia. In addition, this study also wants to know about the effect of CEO narcissism on the practice of earnings management in public companies. Methods: This study uses secondary data from public companies in Indonesia from 2018 to 2023. Data analysis was carried out using the MRA model. Results: The results of this study indicate that the positive accounting theory model, namely leverage, profitability, and company size, has a positive effect on the occurrence of earnings management practices in public companies. In addition, the narcissistic nature of the CEO is also known to moderate the influence of leverage and company profitability in determining the occurrence of earnings management practices.
How Does Company Growth and Liquidity as well as Environmental Performance Have a Role in Company Financial Performance with Digitalization of CSR as an Intervening Variable? Dwianika, Agustine; Anasta, Lawe
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 10, No 2 (2023): Oktober 2023
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/moneter.v10i2.15833

Abstract

Perusahaan merupakan bagian dari masyarakat dan lingkungan hidup, sehingga perusahaan mempunyai tanggung jawab terhadap masyarakat dengan kinerjanya. Namun berdasarkan penilaian Kementerian Lingkungan Hidup melalui pemeringkatan PROPER. Peringkat merah menandakan masih ada perusahaan yang tidak mengelola lingkungannya sesuai ketentuan. Metode purposive sampling diperoleh 105 sampel dari 21 perusahaan Consumer Non-Cyclicals tahun 2017 – 2021 yang terdaftar di Bursa Efek Indonesia. Data penelitian diolah menggunakan Eviews 12 dengan model terbaik adalah Fixed Effect Model. Teknik analisis yang digunakan adalah analisis jalur. Hasil penelitian menunjukkan bahwa tinggi rendahnya pertumbuhan suatu perusahaan yang dinilai melalui penjualan dapat mempengaruhi kinerja keuangan suatu perusahaan dan tingkat likuiditas perusahaan, yang berarti kemampuan perusahaan dalam membayar kewajibannya pada saat jatuh tempo dapat mempengaruhi kinerja keuangan dan mempertimbangkan dengan digitalisasi. CSR. Hal ini berguna bagi manajer dalam menentukan strategi keberlanjutan perusahaan.Kata Kunci: Perkembangan Perusahaan, Tanggung Jawab Sosial Perusahaan
Co-Authors Agustine Dwianika Heryaman, Dony Lin Oktris Mulyadin, Slamet