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All Journal Cendikia Pendidikan Jurnal Ekonomi, Akuntansi dan Perpajakan
Muhammad Rizal Afandi
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics

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ASPEK-ASPEK PERKEMBANGAN Anggi Nur’Aini Lubis; Muhammad Rizal Afandi; Pauziah, Pauziah; Putri Ani Dalimunthe; Rezi Arrasid
Sindoro: Cendikia Pendidikan Vol. 2 No. 6 (2024): Sindoro: Cendikia Pendidikan
Publisher : Cahaya Ilmu Bangsa Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9644/sindoro.v2i6.1750

Abstract

Teori perkembangan psikologi pendidikan yang deduktif, yaitu memberikan keterangan yang dimulai dari suatu perkiraan atau pikiran spekulatif tertentu ke arah data yang akan diterangkan.Teori perkembangan psikologi pendidikan yang induktif, yaitu cara menerangkan adalah dari data ke arah teori perkembangan psikologi pendidikan. Dalam bentuk ekstrim titik pandang yang positivistik ini dijumpai pada kaum behavioristic Teori perkembangan psikologi pendidikan yang fungsional, di sini Nampak suatu interaksi pengaruh antara data dan perkiraan teoretis, yaitu data mempengaruhi pembentukan teori perkembangan psikologi pendidikan dan pembentukan teori perkembangan psikologi pendidikan kembali mempengaruhi data. Jean Piaget merupakan ahli Biologi dan Psikologi yang merumuskan teori yang dapat menjelaskan fase-fase perkembangan kemampuan kognitif. Menurut Piaget, teori perkembangan kognitif mengemukakan asumsi tentang perkembangan cara berfikir individu dan kompleksitas perubahannya melalui perkembangan neurologis dan perkembangan lingkungan Setiap individu pada hakikatnya mengalami pertumbuhan fisik dan nonfisik. Aspek-aspek nonfisik antara lain aspek intelektual, bakat khusus, emosi, sosial, bahasa, dan nilai, moral, serta sikap.
Peran Koneksi Politik dalam Memoderasi Environmental Social Governance Disclosure terhadap Agresivitas Pajak Muhammad Rizal Afandi; Suwandi Suwandi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1318

Abstract

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques. The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.
Co-Authors Anggi Nur’Aini Lubis Pauziah, Pauziah Putri Ani Dalimunthe Rezi Arrasid Suwandi Suwandi