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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Qiyas : Jurnal Hukum Islam dan Peradilan
Frediansyah, Frediansyah
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Religion Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGETAHUAN PAJAK, PENERAPAN E-SAMSAT, DAN KONDISI KEUANGAN WAJIB PAJAK TERHADAP KOMITMEN PATUH WAJIB PAJAK KENDARAAN BERMOTOR Frediansyah, Frediansyah; Kurniawati, Lintang
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.876

Abstract

This study aims to examine whether there is an influence of auditor independence, due professional care, audit fees and audit tenure on audit quality. The population in this study were auditors who worked at KAP in East Jakarta. The number of samples in this study were 67 respondents. The sampling technique uses purposive sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 25. The results of this study provide empirical evidence that partially auditor independence variables, due professional care, audit fees and audit tenure in a positive direction have a significant effect on audit quality. Simultaneously the auditor independence variables, due professional care, audit fees and audit tenure with a positive direction have a significant effect on audit quality.
ANALISIS YURIDIS PENERAPAN PRODUK HUKUM CORPORATE SOCIAL RESPONSIBILITY DALAM PEMBANGUNAN DAERAH Siagian, Saidah; Frediansyah, Frediansyah; Sari, Nurdina Purnama; Alimni, Alimni; Ismail, Ismail
QIYAS: JURNAL HUKUM ISLAM DAN PERADILAN Vol 8, No 1 (2023)
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/qys.v8i1.2666

Abstract

Abstract: Corporate Social Responsibility (CSR) is the company’s obligation to provide a portion of the profits to help the community around the company’s area. However, have every mining company fulfilled its social obligations in accordance with the mandate or legal products related to CSR to the community? This normative legal research article uses a statutory approach to obtain prescriptions about more effective legal remedies related to the implementation of CSR in regional development. Several relatively large and national companies have indeed successfully implemented CSR programs. However, in general, the implementation of CSR by regional scale companies has not been maximally carried out and felt by the community, especially the local community where the company is located. Keywords: Corporate Social Responsibility; Regional Development. Abstrak: Corporate Social Responsibility (CSR) merupakan kewajiban perusahaan untuk memberikan sebagian dari keuntungan guna membantu masyarakat di sekitar wilayah perusahaan. Namun, apakah setiap perusahan tambang telah menunaikan kewajiban sosial sesuai amanat atau produk hukum terkait CSR terhadap masyarakat?Artikel penelitian hukum normatif ini menggunakan pendekatan perundang-undangan untuk mendapatkan prespkripsi tentang upaya hukum yang lebih efektif terkait penerapan CSR dalam pembangunan daerah. Beberapa perusahaan yang berskala relatif besar dan nasional memang telah sukses melaksanakan program CSR. Namun, secara umum, pelaksanaan CSR oleh perusahan skala daerah belum begitu maksimal dilakukan dan dirasakan oleh masyarakat, khususnya masyarakat daerah tempat perusahaan itu berada. Kata Kunci:Corporate Social Responsibility; Pembangunan Daerah.
Co-Authors alimni, alimni Ismail Ismail Lintang Kurniawati Sari, Nurdina Purnama Siagian, Saidah