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All Journal EKONOMIS : Journal of Economics and Business Jurnal Review Pendidikan dan Pengajaran (JRPP) Disclosure: Journal of Accounting and Finance
Sari, Yohana Veny Pradita
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan Dewi, Rosalia Fina; Sari, Yohana Veny Pradita; Sinaga, Imelda; Akadiati, Victoria Ari Palma
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9693

Abstract

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.
Pengujian Hexagon Fraud Theory dalam Mendeteksi Fraudulent Laporan Keuangan Sari, Yohana Veny Pradita; Akadiati, Victoria Ari Palma; Estisari, Kristina
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1847

Abstract

This research aims to test the fraud hexagon component for the possibility of fraudulent financial reports. The research population uses companies listed on the Indonesia Stock Exchange with a sample of 32 banking issuers. The research results show that only the change in director variable has a positive influence on fraudulent financial reports. The financial stability variable, the external auditor quality variable, the change of auditor variable, the CEO's picture variable, the project variable with the government are not proven to have an effect on fraudulent financial reports.
DAMPAK SOSIALISASI PERPAJAKAN DAN PENGGUNAAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK PMKM PRIMA INDONESIA Purwati , Agnes Susana Merry; Akadiati, Victoria Ari Palma; Sari, Yohana Veny Pradita
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 1 (2024): Volume 7 No 1 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i1.24806

Abstract

UMKM memiliki kontribusi wajib kepada negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan Undang-Undang, untuk melaksanakan kewajiban perpajakannya, beberapa faktor menjadi penyebab dimasyarakat yang timbul seperti belum memiliki rasa tanggug jawab setelah memiliki NPWP, pengetahuan tentang pengisian SPT Tahunan baik orang pribadi maupun usaha yang masih minim terlebih penggunaan aplikasi e-filling dalam mengisi laporan SPT Tahunan, dan adanya pemadanan NIK menjadi NPWP saat ini. Tujuan dari penelitian ini untuk menganalisa dampak sosialisasi perpajakan dan penggunaan e-filling berpengaruh terhadap kepatuhan wajib pajak PMKM Prima Indonesia. Jenis penelitian ini yaitu penelitian kuantitatif. Teknik analisis menggunakan analisis regresi linier berganda dengan bantuan program SPSS. Sampel yang digunakan yaitu para pengusaha mikro kecil dan menengah (PMKM) yang telah tergabung dalam Prima Indonesia sejumlah 35 sampel. Berdasarkan hasil analisis penelitian ini menunjukkan bahwa (1) Sosialisasi perpajakan berpengaruh signifikaan terhadap kepatuhan wajib pajak. (2) Penggunaan e-filling tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. (3) sosialisasi perpajakan, dan penggunaan e-filling berpengaruh signifikan terhadap kepatuhan wajib pajak. Keterbatasan dalam penelitian ini masih ada wajib pajak yang mengalami kesulitan dalam penggunaan aplikasi e-filling.
Co-Authors Dewi, Rosalia Fina Imelda Sinaga, Imelda Kristina Estisari Purwati , Agnes Susana Merry Victoria Ari Palma Akadiati