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Mohammad Arridho Nur Amin
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permana@upstegal.ac.id
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INDONESIA
PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Published by Universitas Pancasakti Tegal
ISSN : 20858469     EISSN : 2685600X     DOI : https://doi.org/10.24905/permana.v15i1.255
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol 12 No 2 (2020): Agustus" : 5 Documents clear
Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit Lutfiana Nur Hanifah; Siti Noor Khikmah; Faqiatul Mariya Waharini
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.104

Abstract

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.
Ekuitas Merek dan Loyalitas Pelanggan Arif Rakhman
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.106

Abstract

The purpose of this research are to determine the influence of staff service, self-image congruence, and brand awareness on brand satisfaction and attitudinal loyalty, and the influence of brand satisfaction on attitudinal loyalty in three star hotels at Tegal. By using non-probability sampling, this research uses 120 respondents to be the sample. This study uses Structural Equation Modeling (SEM) Sub-Group. The results of this study are staff service, self-image congruence, and brand awareness have significant influence on brand satisfaction and attitudinal loyalty, brand satisfaction has significant influence on attitudinal loyalty.
Analisis Pengaruh Islamic Corporate Governance terhadap Manajemen Laba pada Bank Umum Syariah di Indonesia dan Malaysia Amirul Arif; Agus Purwanto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.107

Abstract

The objective of the research is to analyze the effect of Islamic Corporate Governance toward the earnings management of Islamic banks in Indonesia and Malaysia. In South East Asia region, Malaysia and Indonesia are two countries with significant development in Islamic banking and finance. Islamic Banks have different characteristics from conventional banks, however they still deal with the financing risk that could not be claimed, so it is necessary for them to have loan loss provision that lead to the existence of earnings management. The populations of the research are some Islamic Banks located in Indonesia and Malaysia during the period of time 2012 until 2017. The total amount of samples in the research is 108. After conducting the tabulation of data stage, there is no outlier data, so that the amount of final samples remains 108. This research used data panel regression, Fixed Effect model. The result of the research showed that the meeting of Islamic supervisory council, audit committee's independence and the meeting of audit committee have significant effect toward the earnings management, meanwhile the number of Islamic supervisory council and audit committee do not have significant effect on the earnings management.
Tax Aggressiveness Affected by Corporate Social Responsiblity, Earnings Management, and Audit Quality Noveryan Irfansyah; Icuk Rangga Bawono; Irianing Suparlinah
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.109

Abstract

This study aims to examine whether tax aggressiveness can be affected by corporate social responsibility, earnings management and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018 as research objects with a total of 165 companies. In determining the sample in this study using a purposive sampling method, and obtained a total sample of 46 companies and a study period of 3 years so that the sample size becomes 138 data units. The results of this study indicate that tax aggressiveness can not be affected by corporate social responsibility, tax aggressiveness can be affected positively and significantly by earnings management and tax aggressiveness can be affected negatively and significantly by audit quality.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Margin Laba Kotor terhadap Pemilihan Metode Penilaian Persediaan Winda Meilia; Dien Noviany Rahmatika
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 12 No 2 (2020): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v12i2.113

Abstract

This study aimssto detrmine the Effectt of Company Size, Liquidty, Leverage And Profit Margin Against Selection Inventory Valuation Method (Case Study in the food and baverage company listd on the Indonesia Stock Exchage year 2016-2018). The population of thissstudy is a fooddand beverage compny listed on the Indonesia StockkExchange in the 2015-2018 period. The research sample consisted of 36 companies. The sampling technique with purposive sampling technique. The datas used isssecondary data on annual reports offfood ands beverage companies listd on the Indonesiia Stock Exchange. This research uses logistic analysis method with SPSS program. The results showed that company size effectson the selction of inventorys valuation methods with a significant value of 0,023. Liquidity does not affect theeselction of inventory valuations methods with a significant value of 0,449. Leverage does not affect theeselection oof inventoryyvaluation methods with a significant value of 0,926. And the gross profit margin effects on the selction ofiinventory valuation methods with a significant value of 0,027.

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