Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal ProBisnis : Jurnal Manajemen Jurnal Minfo Polgan (JMP)
Didik Riyanto
Universitas Pertiwi
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Library & Information Science Mathematics Social Sciences

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

Found 2 Documents
Search

 1 
The Influence of Understanding Accounting and Utilization of Accounting Information Systems on the Quality of Financial Reports in Cooperative Businesses in the DKI Jakarta Region Suci Hayatul Utami; Fitrawansyah Fitrawansyah; Didik Riyanto; Udin Saepudin
ProBisnis : Jurnal Manajemen Vol. 14 No. 5 (2023): October: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i5.281

Abstract

This study aims to determine how the influence of accounting understanding and the use of accounting information systems on the quality of financial reports (Survey on Cooperative Enterprises in the DKI Jakarta Region). The research that will be conducted regarding the effect of understanding accounting and utilizing accounting information systems on the quality of financial reports refers to several relevant previous studies. This is necessary to know the position and the currentness of the research being conducted and can be used as a comparison or reinforcement for previous research. The population used in this study were cooperatives in the DKI Jakarta area, totaling 3,447 cooperatives. The sampling technique in this study used a purposive sampling method and obtained 97 samples. The results of the study show that understanding of accounting has a positive effect on the quality of financial reports in cooperative businesses in DKI Jakarta. Utilization of accounting information systems has a positive and significant effect on the quality of financial reports in cooperative businesses in the DKI Jakarta Region. Simultaneously understanding of accounting and utilization of accounting information systems has a significant positive effect on the quality of financial reports in cooperative businesses in the DKI Jakarta Region.
Pengaruh Likuiditas Dan Leverage Terhadap Agresivitas Pajak Mela Carla Kurnia; Sri Mulyani; Didik Riyanto
Jurnal Minfo Polgan Vol. 12 No. 2 (2023): Artikel Penelitian 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v12i2.13184

Abstract

  Tujuan penelitian ini adalah untuk mengetahui pengaruh likuiditas terhadap agresifitas pajak, pengaruh leverage terhadap agresifitas pajak, pengaruh likuiditas dan leverage secara bersama-sama terhadap agresifitas pajak pada Perusahaan Pertambangan Batu bara yang terdafar di BEI tahun 2019-2021. Penelitian ini menggunakan metode dekriptif kuantitatif dengan teknik pengumpulan data sekunder melalui penyebaran kuesioner,dan data pustaka. Dalam penelitian ini pengambilan sampel digunakan dengan metode purposive sampling pada perusahaan batu bara yang terdaftar di BEI tahun 2019-2021, dan menggunakan teknik analisis data regresi linear berganda. Hasil dari penelitian ini menunjukan bahwa tidak terdapat pengaruh likuiditas terhadap agresifitas pajak, tidak terdapat pengaruh leverage terhadap agresifitas pajak, terdapat pengaruh likuiditas dan leverage secara bersama-sama terhadap agresifitas pajak pada Perusahaan Pertambangan Batu bara yang terdafar di BEI tahun 2019-2021.   Kata Kunci: likuiditas, leverage, agresifitas pajak
Co-Authors Fitrawansyah Fitrawansyah Mela Carla Kurnia Sri Mulyani Suci Hayatul Utami Udin Saepudin