Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Research in Accounting Journal
Dian Puji Puspitasari
Universitas Muhammadiyah Riau
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN SEBAGAI RESPON KENAIKAN TARIF PPN 11% Aminatul Husna Lubis; Linda Hetri Suriyanti; Dian Puji Puspitasari
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i1.3175

Abstract

This study aims to determine whether or not there is an effect of tax avoidance on firm value. The population for this study are food and beverage sub-sector companies listed on the IDX for the 2017-2021 period. The sampling technique used was purposive sampling in which 12 companies passed the research sample. The data analysis technique uses a simple regression analysis method with SPSS tools. The steps taken in processing the data are starting from descriptive statistics, normality test and hypothesis testing (partial test & coefficient of determination). The results showed that the tax avoidance variable has an effect on firm value. So the hypothesis in this study is accepted. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh antara tax avoidance terhadap nilai perusahaan. Populasi yang menjadi penelitian ini yaitu Perusahaan subsektor makanan dan minuman yang terdaftar di BEI periode periode 2017-2021. Teknik penentuan sampel yang digunakan yaitu purposive sampling di mana sebanyak 12 perusahaan lolos dalam sampel penelitian. Teknik analisis data menggunakan metode analisis regresi sederhana dengan alat bantu SPSS. Tahapan yang dilakukan dalam mengolah data yaitu dimulai dari statistik deskriptif, uji normalitas dan uji hipotesis (uji parsial & koefisien determinasi). Hasil penelitian menunjukkan bahwa variabel tax avoidance berpengaruh terhadap nilai perusahaan. Sehingga hipotesis dalam penelitian ini diterima.
The Impact of Accounting Information Systems, Internal Audit, and Human Resource Quality on Employee Performance at PT. Bumi Berdikari Sentosa Cut Wina Raida Anggraini; Dian Puji Puspitasari; Evi Marlina
Research in Accounting Journal (RAJ) Vol. 5 No. 2 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7667

Abstract

This study aims to examine the influence of accounting information systems, internal audit, and the quality of human resources on employee performance at PT. Bumi Berdikari Sentosa. The data collection method employed in this research is a questionnaire. The population consists of all 55 employees of PT. Bumi Berdikari Sentosa, with a sample of 45 employees selected through purposive sampling. The data analysis techniques used include descriptive analysis, data quality testing, classical assumption testing, multiple linear regression analysis, hypothesis testing, and the coefficient of determination test.The findings reveal that the accounting information system has a significant positive effect on employee performance. In contrast, internal audit does not show a significant effect on employee performance. Meanwhile, the quality of human resources significantly influences employee performance.
Co-Authors Aminatul Husna Lubis Cut Wina Raida Anggraini Evi Marlina Suriyanti, Linda Hetri