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PENGARUH LEVERAGE, KOMPETISI, DAN PERTUMBUHAN PERUSAHAAN TERHADAP CARBON EMISSION DISCLOSURE (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN PERIODE 2015 – 2017) Rachmad Hidayat Pranasyahputra; Trismayarni Elen; Kurnia Sari Dewi
Jurnal Akuntansi Trisakti Vol. 7 No. 1 (2020): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.707 KB) | DOI: 10.25105/jat.v7i1.6168

Abstract

This study aims to determine and analyze the effect of leverage, competition, and company growth on carbon emission disclosure. The research sample have used 32 companies with the period 2015-2017. The data used in this study is to use secondary data from the company's annual report that obtained from the BEI official website. The method used is a multiple regression technique that tests variables to determine the effects of factors that cause carbon emission disclosure. The results of this study indicate that there is a significant positive effect on the competition variable on carbon emission disclosure and no significant positive effect on the variable leverage and company growth on carbon emission disclosure.
PENGARUH INFLASI, SUKU BUNGA SBI , DAN KURS TERHADAP INDEKS HARGA SAHAM GABUNGAN Kurnia Sari Dewi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 2 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v2i2.2474

Abstract

The aim to be achieved in the preparation of this research is to determine the effect of inflation, SBI interest rates, and exchange rates on the Jakarta Composite Index (IHSG). The research method used is ex post facto. And the sample method used is purposive sampling with several predetermined criteria. The research sample consisted of 60 observational data listed on the Indonesia Stock Exchange for the period 2016 to 2020. The analysis technique used was multiple regression equations and hypothesis testing using the t test and F test with a significance level of 5%. The results of this study indicate that inflation and SBI interest rates partially (each) have no significant effect on the JCI, while the exchange rate has a significant and simultaneously (together) inflation, SBI interest rates and exchange rates have a significant effect on the IHSG on the Indonesia Stock Exchange from 2016 to 2020. The significant multiple effect is 32.2%, while the remaining 67.8% is influenced by other factors outside the research.
PENGARUH WORD of MOUTH, DIGITAL MARKETING, BRAND AWARENESS TERHADAP COSTUMER LOYALTY PADA ARTIS BARU SEVEN MUSIC INDONESIA Sarida Minarni; Kurnia Sari Dewi
Jurnal Manajemen dan Bisnis Vol 3, No 1 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i1.2683

Abstract

The development of Indonesian music every year shows considerable growth. Indonesian music has become a host for music listeners in the country. One of the reasons for this development is that technology is developing rapidly and helping musicians produce and disseminate their work. The purpose of this research is to find out the influence of Word of Mouth, Digital Marketing, Brand Awareness on Customer Loyalty for new artists, Seven Music Indonesia. Respondents in this study were listeners to Swaragama Jogjakarta radio who listened to the Zona Persada program every Monday - Friday at 19.00 - 21.00 in October - November 2020 who conducted interactive (request) songs. The number of respondents in this study was set at 186 respondents. This research gives the results: 1) Word of Mouth has a significant direct effect on Customer Loyalty, 2) Digital Marketing has a positive influence on Customer Loyalty, 3) Brand Awareness has a positive influence on Customer Loyalty, 4) Word of Mouth, Digital Marketing, Brand Awarness has a significant influence on Customer Loyalty for Seven Music Indonesia's New Artists.
FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PENERAPAN SISTEM PERPAJAKAN Kurnia Sari Dewi; Meiliyah Ariani; Yudhistira Adwimurti
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (35.299 KB) | DOI: 10.32509/jmb.v1i2.2219

Abstract

This study aims to analyze the effect of convenience, information technology, security and taxpayer satisfaction on the effectiveness of the implementation of the case study e-filling tax system in Sunter Agung Village, North Jakarta City. Sample selection was done by using the Accidental Sampling method. The data in this study were collected from taxpayers who pay taxes and are registered as taxpayers in Sunter Agung Village, North Jakarta. The number of samples used were 100 respondents. The sampling technique used is multiple regression in SPSS ver. 22. The results of this study partially prove the ease of e-filling taxation has a positive and significant effect, tax information technology has a positive and significant effect, while tax security has no positive and significant effect. Taxpayer satisfaction has a positive and significant effect on the effectiveness of the implementation of the e-filling tax system.
AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Hendi Prihanto; Kurnia Sari Dewi; Nirwan Mulyatno; Frans Augusta Adipermana
Jurnal Manajemen dan Bisnis Vol 2, No 1 (2022)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.914 KB) | DOI: 10.32509/jmb.v2i1.2003

Abstract

This study aims to analyze the effect of debt level, profitability, firm size, leverage, capital intensity and disclosure of corporate social responsibility on tax aggressiveness behavior in Manufacturing Companies listed on the Indonesia Stock Exchange (IDX) in the 2015 - 2017 period as many as 117 samples of financial statements with using a saturated sampling technique (census), after verification of the manufacturing companies that meet the feasibility, which is processed by an analytical method using logistic regression test. The results showed that the level of debt, profitability, firm size, leverage, capital intensity and the implementation of Corporate Social Responsibility together had a significant effect on tax aggressiveness. Partially, this study shows that capital intensity has a positive and significant effect on tax aggressiveness. While the level of debt, profitability, company size, corporate social responsibility does not have a significant effect on tax aggressiveness.