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All Journal Jurnal Ekonomi Manajemen Akuntansi Indonesian Journal of Accounting and Governance
Subchan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Laba Kotor, Laba Operasi Dan Laba Bersih Dalam Memprediksi Arus Kas Di Masa Depan (Studi pada Perusahaan Manufaktur yang Listed di BEI Periode 2017-2019) Ahmad Rully Sri Subchan; Subchan
Jurnal Ekonomi Manajemen Akuntansi Vol. 27 No. 1 (2021): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (90.622 KB) | DOI: 10.59725/ema.v27i1.18

Abstract

The purpose of this study was to examine the effect of gross profit, operating profit and net profit in predicting future cash flows (study of manufacturing companies listed on the IDX for the 2017-2019 period). In this study, the population is the number of manufacturing companies listed on the Indonesia Stock Exchange from 2017-2019, totaling 149 companies. The sample in this research is 19 companies with purposive sampling method. The results of the study show that gross profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that gross profit can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2017 period 2019. Operating profit does not have a positive and significant effect on predicting future cash flows with a significance value of 0.774 <0.05, so it can be concluded that operating profit cannot predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period. Net profit has a positive and significant effect on predicting future cash flows with a significance value of 0.000 <0.05, so it can be concluded that net income can predict future cash flows in manufacturing companies listed on the IDX for the 2017-2019 period
PENGARUH MORAL WAJIB PAJAK ORANG PRIBADI TERHADAP PERSEPSI ATAS TAX EVASION DENGAN KEPATUHAN WAJIB PAJAK SEBAGAI VARIBEL MEDIASI Indriyani, Joe Elsa; Sitawati, Riana; Subchan
Indonesian Journal of Accounting and Governance Vol. 2 No. 2 (2018): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/0cm91184

Abstract

The purpose of this study is to be able to analyze the effect of moral on perception of tax evasionmediated by taxpayer compliance. Calculation of the number of research samples using Slovinformula, the sample in the study was as many as 100 questionnaires distributed directly in CentralSemarang Two Primary Tax Office with the permission of the official in charge of the Tax Office. Dataanalysis uses the WarpPLS 4.0 program with Partial Least Square (PLS) approach. The Results ofpreviois studies as follows moral has a positive effect on the compliance. Compliance has a negativeeffect on perception of tax evasion. Moral has a negative effect on perception of tax evasion.Compliance mediates the effect of moral on perception of tax evasion.
Co-Authors Ahmad Rully Sri Subchan Indriyani, Joe Elsa Riana Sitawati, Riana