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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal of Contemporary Indonesian Islam (JCII)
Ella Rahmayanti
universitas islam kebangsaan indonesia
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OPTIMIZING ACCOUNTING GRADUATE COMPETENCIES FROM THE PERSPECTIVE OF STUDENTS, LECTURERS, AND GRADUATE USERS IN THE DIGITALIZATION 5.0 ERA Irne Aryanie; Ella Rahmayanti; Murni; Mardiaton; Munawarah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 1 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18640873

Abstract

This study aims to examine differences in perceptions between students, lecturers, and graduate users regarding 21 competency attributes of accounting graduates. Respondents in this study were students and lecturers from 4 state universities and 4 private universities, as well as graduate users from 7 types of industries. The total sample in this study was 120 samples, and hypotheses were tested using One-Way ANOVA analysis. The results of this study showed no significant differences between the sample groups. Meanwhile, the most important competency attributes were honesty, work ethic, willingness to continue learning, and the ability to operate accounting software, as well as responsibility.
Pengaruh Tata Kelola Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Healthcare Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Rina Oktaviany; Imam Malik; Ella Rahmayanti
Journal of Contemporary Indonesian Islam Vol. 5 No. 1 (2026): Journal of Contemporary Indonesian Islam
Publisher : Postgraduate Program UIN Sultanah Nahrasiyah Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47766/jcii.v5i1.7387

Abstract

This study aims to analyze the influence of corporate governance on tax avoidance in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research was conducted from January 2025 to August 2025. This study uses a quantitative approach with secondary data in the form of annual financial reports from 28 companies selected through purposive sampling. The analytical method employed is panel data regression using EViews 12 software. Based on the results, the audit committee does not have a partial effect on tax avoidance in healthcare companies. This is indicated by the t-statistic value of -2.18E-14 with a significance level of 1.0000 (> 0.05). The proportion of independent commissioners also does not have a partial effect on tax avoidance, as shown by a t-statistic value of -1.241364 with a significance level of 0.2181 (> 0.05). Furthermore, audit quality does not have a partial effect on tax avoidance either, indicated by a t-statistic value of -1.230384 with a significance level of 0.2222 (> 0.05). In addition, the audit committee, the proportion of independent commissioners, and audit quality do not have a simultaneous and significant effect on tax avoidance, as evidenced by an F-statistic value of 1.289113 and a Prob. (F-statistic) of 0.283868 (> 0.05). The correlation coefficient (R) and the Adjusted R-Squared value is 0.010, indicating a moderate relationship between the independent and dependent variables, where the independent variables (audit committee, proportion of independent commissioners, and audit quality) explain only 0.01% of the variance in the dependent variable (tax avoidance), while the remaining 99.99% is explained by other variables not examined in this study.
Co-Authors Imam Malik Irne Aryanie Mardiaton Munawarah Murni Rina Oktaviany