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Journal Accounting International Mount Hope
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 30311276     DOI : 10.61696
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Accounting International Mount Hope (JAIMO) is a peer-reviewed international journal publishing high quality, original manuscripts concerned with critical accounting and related issues. Contributions can be of a theoretical or empirical nature. Journal Accounting International Mount Hope (JAIMO) targets scholars from both academia and the professional accounting community. Papers examine emerging trends in critical accounting and fast-changing concerns faced by corporations, government and regulators from a comprehensive range of areas.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 2 No. 4 (2024)" : 12 Documents clear
THE EFFECT OF DEBT POLICY, DIVIDEND POLICY, MANAGERIAL OWNERSHIP AND INVESTMENT DECISIONS ON PROFIT MANAGEMENT IN TEXTILE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Ricky Andreas Bangun; Nina Purnasari; Valensia; Michella; Rini Herliani
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.527

Abstract

The textile industry in Indonesia is one of the backbones of the manufacturing industry. This research is motivated by the aim of analyzingthe influence of debt policy, dividend policy, managerial ownership and investment decisions on earnings management. The research method uses quantitative. The population isThe textile sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023 totaled 22 companies with a sample size of 6 companies and 30 observations. The data collection technique was documentation. The data analysis technique was multiple linear regression analysis using SPSS version 26. The results of the study showed thatDebt Policy and Managerial Ownership have an effect on Earnings Management, Dividend Policy and Investment Decisions do not have an effect on Earnings Management. Simultaneously, it was also found that Debt Policy, Dividend Policy, Managerial Ownership and Investment Decisions do not have an effect on Earnings Management in Textile Subsector Companies Listed on the Indonesia Stock Exchange.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SANCTIONS, TAXPAYER KNOWLEDGE AND PUBLIC SERVICE ACCOUNTABILITY ON LAND AND BUILDING TAXPAYER COMPLIANCE IN MEDAN CITY AREA Nadya Safitri Br Sembiring; Yois Nelsari Malau; Balqis Gelcya; M. Hafiz Kurniawan; Wenny Anggeresia ginting
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.574

Abstract

Good public service accountability, sufficient knowledge, and high taxpayer awareness can all promote compliance with land and building taxes. Furthermore, enforcing stringent tax penalties is crucial in boosting this kind of compliance. This study's objective is to examine how compliance of taxpayers with land and construction taxes in Medan City is impacted by awareness of taxpayers, tax penalties, taxpayer knowledge, and public service accountability. Multiple linear regression analysis with 100 samples is the technique employed. The findings demonstrate that taxpayer compliance is significantly improved by awareness and public service accountability. Tax penalties have also been shown to play a role, and taxpayer awareness has a big impact. Simultaneously, Medan City taxpayer compliance with land and construction taxes is significantly impacted by Awareness of taxpayers, taxpayer knowledge, public service accountability, and tax penalties. Building and land taxes compliance in Medan City is significantly impacted by taxpayer awareness, tax penalties, taxpayer awareness and accountability for public service. According to the study's findings, these elements work together to raise tax compliance in the area.

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