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All Journal JURNAL MUTIARA AKUNTANSI Jurnal Darma Agung Jurnal Prointegrita
Siahaan, Yannuke Patricia
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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ANALISIS PENGARUH PENERIMAAN PAJAK PENGHASILAN PASAL 25/29 ORANG PRIBADI DAN BADAN TERHADAP TOTAL PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MEDAN KOTA Siahaan, Yannuke Patricia; Butarbutar, Monetarist; Girsang, Edwin Harapan
JURNAL PROINTEGRITA Vol 5 No 2 (2020): AGUSTUS
Publisher : LPPM Universitas Darma Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.059 KB) | DOI: 10.46930/jurnalprointegrita.v4i2.732

Abstract

This study aims at providing empirical evidence about the effect of Personal and Corporate Income Tax Article 25/29 revenue on total tax revenue in Tax Office of Medan City. On this study, there are 2 independent variables which are Personal Income Tax Article 25/29 Revenue and Corporate Income Tax Article 25/29 Revenue. The sampling method is purposive sampling that based on author’s criteria which has been determined before. The population on this study is all of the Personal Income Tax Article 25/29 Revenue, Corporate Income Tax Article 25/29 Revenue and Total Tax Revenue that have been collected by Tax Office Of Medan Kota since January 2002 until December 2018 which is 192 and the amount of samples is 30. Hypotheses in this study are tested by descriptive statistic and multiple regression analysis method, with the regression equation is 91.908.356.751,180 + 0,253X1 + 2,576X2. To analyze the multiple regression on this study method, the author uses Statistical Product and Service Solution (SPSS) Version 25.0 For Windows with the F Test (ANOVA) and T Test (partial). The result of The F Test shows that all of independent variables simultaneously do not affect total tax revenue, as the amount of effect is only 6,5% based on The Determination Test. Based on The T Test, Personal Income Tax Article 25/29 revenue and Corporate Income Tax Article 25/29 revenue do not have effect on Total Tax Revenue.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL, DAN PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN SISTEM PEMBELAJARAN SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS MAHASISWA JURUSAN AKUNTANSI DI UNIVERSITAS DARMA AGUNG) Damanik, Hormaingat; Siahaan, Yannuke Patricia; Halawa, Sujasni
JURNAL DARMA AGUNG Vol 31 No 3 (2023): JUNI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i3.3422

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional, dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi dengan Sistem Pembelajaran Sebagai Variabel Moderating pada Mahasiswa Fakultas Ekonomi Jurusan Akuntansi di Universitas Darma Agung. Populasi dalam penelitian ini adalah Mahasiswa yang berstatus aktif dalam sistem perkuliahan di Jurusan Akuntansi Fakultas Ekonomi di Universitas Darma Agung. Dan yang menjadi sampel dalam penelitian ini adalah 50 orang. Metode penentuan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda dan uji interaksi kemudian menggunakan Statistical Product and Service Solution (SPSS) versi 26 for windows dengan menggunakan Uji F (Anova) dan Uji T (Parsial). Hasil dalam penelitian ini menunjukan bahwa secara bersama-sama (Uji-F) semua variabel independen mempengaruhi pemahaman akuntansi. Kemudian dalam Uji-T hanya variabel independen Kecerdasan Intelektual saja yang mempengaruhi pemahaman akuntansi secara signifikan. Sedangkan Variabel Kecerdasan Emosional dan Perilaku Belajar tidak mempengaruhi pemahaman akuntansi. Dan Sistem pembelajaran tidak mampu memoderasi Kecerdasan Intelektual, Kecerdasan Emosional, dan Perilaku Belajar sebagaimana diperlihatkan dari hasil uji yang tidak mempunyai nilai yang kuat dan tidak signifikan.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Siahaan, Yannuke Patricia; Butar Butar, Monetarist; Silaban, Vebri Lamtarida
JURNAL MUTIARA AKUNTANSI Vol. 7 No. 2 (2022): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v7i2.3474

Abstract

In general, funders have the main objective of obtaining optimum net profit. The phenomenon that occurs in this research is the relationship between asset returns, return of equity prices and fluctuating stock prices in the 2016-2021 period. This study aims to determine the impact of asset returns and unilateral equity returns as well as stock price growth. The sample in this research is garment and textile companies listed on IDX for the 2016-2021 period, which is 6 industries. Data collection is done by collecting secondary data. The data analysis technique used is multiple linear regression, namely 1.974+0.028-0.236. The results of this study indicate that partially Return On Assets (ROA) has an effect on stock prices and the Return On Equity (ROE) variable has no effect on stock prices and based on the F test together Return On Assets (ROA) and Return On Equity (ROE). ) has a significant effect on stock prices. The determination test shows that Return On Asset and Return On Equity have an effect of 93.5%. while 6.5% is influenced by other variables not examined in this study.
Co-Authors Butar Butar, Monetarist Butarbutar, Monetarist Damanik, Hormaingat Girsang, Edwin Harapan Halawa, Sujasni Silaban, Vebri Lamtarida