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All Journal SEGMEN Jurnal Manajemen dan Bisnis Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Bisnis dan Akuntansi
EKO SUYONO
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
Economics, Econometrics & Finance

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PROFITABILITAS, LEVERAGE, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN KOMPENSASI RUGI FISKAL TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERBANKAN DEWI PUTRININGSIH; EKO SUYONO; ELIADA HERWIYANTI
Jurnal Bisnis dan Akuntansi Vol 20 No 2 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.933 KB) | DOI: 10.34208/jba.v20i2.412

Abstract

Tax avoidance has been a main concern of almost in the world. It is mostly done by tax payer due to its legality. This study aims to analyze factors affecting tax avoidance (i.e, profitability, leverage, independent bord, audit committee, and fiscal loss compensation) with firm size as a control variable. Implementing purposive sampling approach, this study ended-up with 30 companies for 2011-2015 period (i.e., 150 observations). By using OLS regression, the findings shows that profitability influences positively on tax avoidance, meanwhile, leverage and fiscal loss compensation affect negatively on tax avoidance. Moreover, corporate governace mechanisms (i.e., independent board and audit committee) and firm size as a control variable do not have a significant influence on tax avoidance. Therefore, this study contribute to providing empirical evidence on factors affecting tax avoidance in Indonesian banking companies.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM MENGGUNAKAN INTERNET BANKING Eko Suyono
SEGMEN Jurnal Manajemen dan Bisnis Vol 14, No 1 (2018): SEGMEN - Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.127 KB) | DOI: 10.37729/sjmb.v14i1.4766

Abstract

The purpose of this study is to analyze effects of perceived of privacy protection, perceived of security protection, perceived of trust in online transactions, and perceived of risk and benefit on student's interest to use internet banking. By using purposive sampling, 60 students of Accounting Department of Jenderal Soedirman University were selected as sample. The results find that perceived of security protection, perceived of trust in online transactions, and perceived of risks and benefits have a significant positive effect on student interest in using internet banking. Moreover, perceived of privacy protection does not affect student interest in using internet banking. Keywords: perceived of privacy protection, perceived of security protection, perceived of trust in online transactions, perceived of risk and benefit, student's interest, internet banking
Pentingnya Sistem Pengendalian Manajemen dalam Pengelolaan Usaha Kecil dan Menengah di Kabupaten Banyumas, Jawa Tengah Eko Suyono
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.1, March 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (739.694 KB) | DOI: 10.30595/kompartemen.v16i1.2416

Abstract

This study aims to analyze the awareness of small and medium enterprises (SMEs) on the importance of applying management control system variables that include strategic planning, decision making, and evaluation and control in managing SMEs. By determining the criteria of certain company size in the process of sampling selection, this study ended up with 55 SMEs in Banyumas as a sample. This study employs both qualitative and quantitative approaches where the questionnaires distribution and interviews were conducted in October and November 2017.  By using a descriptive analysis the findings shows that the owners of SMEs in Banyumas have high awareness on the importance of implementing strategic planning, decision making, and evaluation and control to manage their business. However, there are several weaknesses faced by SMEs to do so, for instance, low understanding of those issues due to low of the education level of the owners of SMEs and limited resources. It is important for Banyumas local government to address these issues so the SMEs will develop well in supporting the local economy.
Co-Authors DEWI PUTRININGSIH Eliada Herwiyanti