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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JURNAL ECONOMINA
Pramanaswari, A.A. Sagung Istri
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Humanities Economics, Econometrics & Finance Social Sciences

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Apa Yang Memotivasi Kepatuhan Pajak? Literatur Review Berdasarkan Perspektif Religiusitas Dan Agama Astriayu Widyari, Nyoman Yudha; Pramanaswari, A.A. Sagung Istri
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 14 No. 04 (2023): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v14i04.68779

Abstract

Penelitian ini bertujuan untuk mengeksplorasi masalah kepatuhan pajak dari sudut pandang lima agama besar di Indonesia yaitu, Islam, Hindu, Budha, Katolik, dan Protestan. Data dikumpulkan dengan bersumber pada berbagai literatur tertulis seperti buku, karya ilmiah, ensiklopedia internet, dan sumber-sumber lainnya. Hasil penelitian menunjukkan beberapa teori yang berkaitan dengan religiusitas dan kepatuhan pajak serta mengelompokkan temuan penelitian-penelitian terdahulu berdasarkan pengaruh positif dan negatifnya. Selain itu, hasil penelitian juga menunjukkan sudut pandang masing-masing agama mengenai kepatuhan pajak. Kata Kunci: Religiusitas, Kepatuhan Pajak, Agama
Efek Moderasi Etika Auditor terhadap Hubungan Kompetensi dan Pengalaman Kerja dengan Kualitas Audit pada Kantor Akuntan Publik di Bali Rengganis, RR. Maria Yulia Dwi; Devi, Ni Luh Nyoman Sherina; Pramanaswari, A.A. Sagung Istri; Prameswari, Ida Ayu Nirma
JURNAL ECONOMINA Vol. 3 No. 5 (2024): JURNAL ECONOMINA, Mei 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i5.1303

Abstract

This research aims to examine the moderating effect of auditor ethics on the relationship between competency and work experience and audit quality at Public Accounting Firms in Bali. The population in this research is all Public Accounting Firms registered in the 2023 IAPI Directory, totaling 19 Public Accounting Firms with 117 auditors. The sampling technique used purposive, to obtain a sample of 72 respondents. The analysis technique used is Moderated Regression Analysis (MRA). The results of this research indicate that the variables of competence and work experience have a positive effect on audit quality, while auditor ethics are unable to moderate the influence of competence and work experience on audit quality.
Analisis Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2020-2023 Pramanaswari, A.A. Sagung Istri
JURNAL ECONOMINA Vol. 3 No. 6 (2024): JURNAL ECONOMINA, Juni 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i6.1343

Abstract

This study aims to examine the impact of good corporate governance (GCG) on the financial performance of companies. The research utilizes secondary data from the annual reports of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. The measurement indicator for good corporate governance is managerial ownership. The population of this study consists of 58 consumer goods manufacturing companies listed on the IDX from 2020-2023. From this population, a sample of 24 companies over four years was selected using purposive sampling method. Based on hypothesis testing using the partial t-test, it was concluded that good corporate governance, measured by managerial ownership, has a significant impact on financial performance, with a value of 0.012 < 0.05, and institutional ownership also significantly affects the company's financial performance, with a value of 0.000 < 0.05. Therefore, it can be concluded that good corporate governance influences the financial performance of consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023.
Co-Authors Astriayu Widyari, Nyoman Yudha Ni Luh Nyoman Sherina Devi Prameswari, Ida Ayu Nirma RR. Maria Yulia Dwi Rengganis