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All Journal Jurnal Akuntansi dan Bisnis Krisnadwipayana
Anita Primastiwi
Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Jalan Kusumanegara No. 121 Yogyakarta
Economics, Econometrics & Finance

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA ORGANISASI DENGAN MOTIVASI SEBAGAI VARIABEL MODERASI (STUDI KASUS UNIT KEGIATAN MAHASISWA UST) Nur Hasna; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.341

Abstract

This study was aimed to reveal whether budgetary participation in student activity units (UKM) in UST had an effect on organizational performance through motivation. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis, where budgetary participation becomes the independent variable and organizational performance becomes the dependent variable, and motivation becomes the moderating variable. The results of the analysis conclude that budgeting participation has a positive effect on organizational motivation and performance, motivation also has a positive effect on organizational performance, and budget participation also has a positive effect on organizational performance through motivation. The implication of this research proves that participation in budgeting is one of the elements that has an important role in the growth of organizational performance within members of the student activity unit (UKM).
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP NIAT UNTUK MEMATUHI KEWAJIBAN PERPAJAKAN CALON WAJIB PAJAK DENGAN KESADARAN PAJAK SEBAGAI VARIABEL INTERVENING Sahrul Ramadhan; Dewi Kusuma Wardani; Anita Primastiwi
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 1 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i1.344

Abstract

This study aims to reveal whether the socialization of taxation to high school students in Yogyakarta has an effect on their intention to comply with taxes through tax awareness. This research data uses direct / primary data. The sampling method is convenience sampling. The data analysis technique is path analysis with the socialization of taxation being the independent variable and the intention to comply with taxes as the dependent variable, and tax awareness being the intervening variable. The results of the analysis conclude that tax socialization has a positive effect on tax awareness and tax compliance intentions, tax awareness also has a positive effect on tax compliance intentions, and tax socialization also has a positive effect on tax compliance intentions through tax awareness. The implication of this research proves that the socialization of taxation is one of the elements that has an important role in the growth of tax compliance intentions within prospective taxpayers.
PENGARUH KARAKTERISTIK EKSEKUTIF DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL INTERVENING Dewi Kusuma Wardani; Anita Primastiwi; Elva Latifah Salsabila
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 8 No 3 (2021): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v8i3.377

Abstract

The purpose of this study was to examine the effect of executive and audit committee character on tax avoidance with leverage as an intervening variable. The population in this study is the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during 2015-2019. The sample selection in this study used purposive sampling. The number of samples in this study were 55 manufacturing industry samples. Data were analyzed using Partial Least Square (PLS) with the support of the SmartPLS 3.0 application. The results of this study indicate that executive character has a positive effect on leverage. The audit committee has a negative effect on leverage. Leverage, executive character, and the audit committee have a positive effect on tax avoidance. Leverage is able to mediate the positive influence of executive and audit committee characters on tax avoidance.
Co-Authors Dewi Kusuma Wardani Dewi Kusuma Wardani Elva Latifah Salsabila Nur Hasna Sahrul Ramadhan