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Sari, Elen Puspita
Proceeding Fakultas Ekonomi
Economics, Econometrics & Finance

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AN EXPERIMENTAL APPROACH TO CHANGING TAXPAYERS’ POSTURE MOTIVATION TOWARDS COMPLIANCE VIA MICROSITE Sari, Elen Puspita; Susilowati, Yeye; Meiranto, Wahyu
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.635 KB)

Abstract

This research describes an experiment designed to improve taxpayers’ posture motivation of the tax compliance decisions. Microsite from official website of edukasi.pajak.go.id as a public service announcement was shown to the participants. Pre and post experimental questionnaires were administered to measure differences in within group posture motivation about tax compliance. The results indicate that micro site were effective in improving viewers posture motivation towards tax compliance.   Keywords: posture motivation, tax compliance, micro site, experiment 
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT OMMISSIONER, AUDIT COMMITTEE, FIRM SIZE AND LEVERAGE TO TEGRITY OF FINANCIAL STATEMENT ON MANUFACTURERS LISTED IN INDONESIAN STOCK EXCHANGE Susilowati, Yeye; Sari, elen Puspita; Yuseno, Anton
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.643 KB)

Abstract

The study is aimed to analyze the influence of Institutional Ownership, Independent Commissioner, Audit Committee, Firm Size and Leverage to Integrity of Financial Statement on Manufacturers listed in Indonesia Stock Exchange 2013-2015. The sample of this study is 305 companies listed in Indonesian Stock Exchange in 2013-2015. Selection of sample uses purposive sampling method with logistic regression analysis. The result of analysis shows that Institutional Ownership and Firm Size positively significantly influence Integrity of Financial Statement, Independent Commissioner and Audit Committee negatively not significantly influence Integrity of Financial Statement, and Leverage positively not significantly influences Integrity of Financial Statement. Keywords: Integrity of Financial Statements, Institutional Ownership, Independent Commissioner, Audit Committee, Firm Size and Leverage
AN EXPERIMENTAL APPROACH TO CHANGING TAXPAYERS’ POSTURE MOTIVATION TOWARDS COMPLIANCE VIA MICROSITE Sari, Elen Puspita; Susilowati, Yeye; Meiranto, Wahyu
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (960.635 KB)

Abstract

This research describes an experiment designed to improve taxpayers’ posture motivation of the tax compliance decisions. Microsite from official website of edukasi.pajak.go.id as a public service announcement was shown to the participants. Pre and post experimental questionnaires were administered to measure differences in within group posture motivation about tax compliance. The results indicate that micro site were effective in improving viewers posture motivation towards tax compliance.   Keywords: posture motivation, tax compliance, micro site, experiment 
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP, INDEPENDENT OMMISSIONER, AUDIT COMMITTEE, FIRM SIZE AND LEVERAGE TO TEGRITY OF FINANCIAL STATEMENT ON MANUFACTURERS LISTED IN INDONESIAN STOCK EXCHANGE Susilowati, Yeye; Sari, elen Puspita; Yuseno, Anton
Proceeding Fakultas Ekonomi 2017
Publisher : Proceeding Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.643 KB)

Abstract

The study is aimed to analyze the influence of Institutional Ownership, Independent Commissioner, Audit Committee, Firm Size and Leverage to Integrity of Financial Statement on Manufacturers listed in Indonesia Stock Exchange 2013-2015. The sample of this study is 305 companies listed in Indonesian Stock Exchange in 2013-2015. Selection of sample uses purposive sampling method with logistic regression analysis. The result of analysis shows that Institutional Ownership and Firm Size positively significantly influence Integrity of Financial Statement, Independent Commissioner and Audit Committee negatively not significantly influence Integrity of Financial Statement, and Leverage positively not significantly influences Integrity of Financial Statement. Keywords: Integrity of Financial Statements, Institutional Ownership, Independent Commissioner, Audit Committee, Firm Size and Leverage
Co-Authors Wahyu Meiranto Yeye Susilowati Yuseno, Anton