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All Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Business, Finance, and Banking
Atik Djajanti
Perbanas Institute
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Signifikansi Ukuran Perusahaan atas Harga Saham Perusahaan Publik Atik Djajanti; Berna Ratnasari; Pamela Magdalena
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 1 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.438 KB) | DOI: 10.33795/jraam.v6i1.006

Abstract

This study aims to analyze the board of commissioners's characteristics, firm size, and capital structure on the value of public companies in Indonesia. The novelty of this research liest in proving the activeness of the commissioners in implementing the role of good governance. This research analysis use multiple regression models. The results of the study concluded that independent commissioner had positive effect on firm value, whereas the number of meetings and attendance had no effect. Firm size has a positive effect while capital structure has no effect. This study contributes to providing empirical evidence of GCG and agency theory. Abstrak Penelitian ini bertujuan menganalisis karakteristik dewan komisaris, ukuran perusahaan, dan struktur modal terhadap nilai perusahaan publik di Indonesia. Kebaruan penelitian ini terletak pada pembuktian keaktifan komisaris dalam implementasi peran tata kelola yang baik. Analisis dilakukan dengan model regresi berganda. Hasil penelitian menyimpulkan bahwa komisaris independen positif pengaruhnya pada nilai perusahaan sebaliknya jumlah rapat dan kehadiran tidak berpengaruh. Ukuran perusahaan berpengaruh positif sedangkan struktur modal tidak berpengaruh. Penelitian ini berkontribusi memberikan bukti empiris teori GCG dan agensi.
Behavior Meets Compliance: Applying the Theory of Planned Behavior to Taxpayer Conduct Atik Djajanti; Regita Aprila Kristanti; Markonah Markonah
Journal of Business, Finance, and Banking Vol. 2 No. 1 (2026): Journal of Business, Finance, and Banking (JBFB)
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jbfb.v2i1.1062

Abstract

Taxes are the main source of state revenue used to support national development. However, the level of taxpayer compliance in Indonesia has not yet reached the expected target. This study aims to analyze the influence of attitudes, subjective norms, and perceived behavioral control on taxpayer compliance in the Jabodetabek using the Theory of Planned Behavior. This study uses a survey method and with a convenience sampling technique, involving 100 respondents from individual taxpayers who are business owners. Data analysis was carried out using the multiple regression analysis method with the assistance of SmartPLS software. The results of this study show that the attitude, subjective norms, and perceived behavioral control have a positive and significant influence on taxpayer compliance.
Co-Authors Berna Ratnasari Markonah Markonah Pamela Magdalena Regita Aprila Kristanti