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All Journal Jurnal Riset Akuntansi Jurnal Projemen UNIPA
Maria Grasella Tunya
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Dampak Kualitas Laporan Keuangan Desa dalam Penggunaan Aplikasi Sistem Keuangan Desa dan Sistem Pengendalian Internal Maria Grasella Tunya; Valeria Eldyn Gula; Katharina Yuneti
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2213

Abstract

This research aims to examine the impact of using village financial system applications and internal control systems on the quality of village financial reports. The research method used is quantitative with a survey approach. Data was collected using a questionnaire, and analysis was carried out using Multiple Linear Regression Analysis. The research results show that the use of village financial system applications has a positive impact on the quality of village financial reports, the internal control system also has a positive effect on the quality of village financial reports, and these two factors together have a positive and significant impact on the quality of village financial reports. Based on these findings, it is recommended that the village government in Sikka Regency improve training and ensure that village officials really understand the training material well and accurately.
Pengaruh Kepemilikan Institusional, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance Pada Industri Barang Konsumsi Di BEI Periode 2017- 2023 Gula, Valeria Eldyn; Maria Grasella Tunya; Katharina Yuneti
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.986

Abstract

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.
Co-Authors Gula, Valeria Eldyn Katharina Yuneti Valeria Eldyn Gula