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Journal : Akuntansi: Jurnal Ilmiah Akuntansi

ANALISIS PENGARUH GCG, LEVERAGE, DAN CSR TERHADAP PERFORMANCE FINANCIAL PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2018-2022 Mufida Faridah; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.332

Abstract

This study aims to determine the effect of Good Corporate Governance which is proxied by (institutional ownership, audit committee, and board of directors), Leverage, and Corporate Social Responsibility on Financial Performance. The population of this study is 47 banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Samples were taken using purposive sampling technique. Total samples taken were 26 companies. The data analysis technique used is multiple linear regression analysis. The test results show that institutional ownership with a significance of 0.587 > 0.05, audit committee with a significance of 0.500 > 0.05, board of directors with a significance of 0.552 > 0.05, and CSR with a significance of 0.218 > 0.05 has no significant effect on financial performance. Leverage with a significance value of 0.000 <0.05 has a negative and significant effect on financial performance.
Pengaruh Financial Technology, Pengetahuan Investasi, Motivasi, Modal Minimal Dan Risiko Terhadap Minat Investasi Generasi Milenial Revina Liani Komala Dewi; Endang Kartini; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research was conducted to determine the effect of financial technology, investment knowledge, motivation, minimum capital, and risk on the millennial generation's investment interest in Cakranegara District. This research is a quantitative research with an associative approach. The population of this study is the millennial generation aged 25-40 years, totaling 16,836 people. As many as 100 millennials aged 25-40 years who work as private employees are the samples in this study. Data was collected using a questionnaire which was then processed using SPSS 25 with multiple linear regression analysis methods. The results of this study indicate that financial technology, investment knowledge, and risk have no effect on the millennial generation's investment interest. Meanwhile, motivation and minimal capital have an effect on the millennial generation's investment interest. The results of this study also found that the independent variables namely financial technology, investment knowledge, motivation, minimum capital and risk had a 50% effect on investment interest as the dependent variable while 50% millennial generation investment interest was influenced by other variables outside this study.
Analisis Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas Dan Laba Rugi Perusahaan Terhadap Audit Delay Hizbiatul Maulani; Endang Kartini; Sofiati Wardah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2024): Vol. 2 No. 1 Februari 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to examine the effect of company size, profitability, solvency, and company profit and loss on audit delay in mining companies listed on the Indonesia Stock Exchange in 2020-2022. The population of this study are mining companies listed on the Indonesia Stock Exchange, totaling 47 companies. The sampling technique used purposive sampling method. The number of companies used as sampled in this study were 19 companies with an observation period of three years. The total sample obtained is 57 financial statements. Testing the hypothesis using multiple linier regression technique. The partial test results show that Firm size has a significant effect on audit delay, profitability has no effect on audit delay, solvency has no effect on audit delay, company profit and loss has a significant effect on audit delay. The simultan test results show that firm size, profitabilit, solvency and company profit and loss have a significant effect on audit delay.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Praya Kabupaten Lombok Tengah Sri Wulandari; Endang Kartini
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2024): Vol. 2, No. 2, April 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to empirically examine the effect of tax knowledge, tax socialization, tax service quality, tax sanctions on MSME taxpayer compliance at KPP Pratama Praya, Central Lombok Regency. This research is a type of quantitative research with an associative approach. The population in this study is MSME taxpayers who are registered at KPP Pratama Praya, Central Lombok Regency. The sample in this study amounted to 100 respondents. Data collection techniques in this study were carried out by distributing questionnaires directly to research respondents. The analytical method used in this study is multiple linear regression using the SPSS software program version 25. The results of this study indicate that the independent variable of tax knowledge does not have a significant effect on MSME taxpayer compliance. The tax socialization variable has a significant effect on MSME taxpayer compliance. The variable quality of taxation services has a significant effect on MSME taxpayer compliance, and the variable taxation sanctions has a significant effect on MSME taxpayer compliance. The independent variable is able to influence the dependent variable (MSME taxpayer compliance) by 82%. While the remaining 18% is influenced by other variables outside this research model.
Pengaruh Integritas, Kompetensi, Due Professional Care Dan Lingkungan Pengendalian Terhadap Kualitas Hasil Pemeriksaan Pada Kantor Inspektorat Ulfa Hasanah; Endang Kartini; Agus Khazin Fauzi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to examine emotionally the influence of integrity, competence, due professional care and control environment on the quality of examination results. The data collection technique was carried out using a questionnaire. The population in this study were employees involved in inspection and audit supervision consisting of 32 Auditor positions and 18 JFP2UPD positions. After distributing the questionnaire, the samples that could be analyzed and processed were 50 samples. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 21 program. The results of this study show that the integrity variable has a significant effect on the quality of examination results, competence has no significant effect on the quality of examination results, due professional care has no significant effect on the quality of examination results, the control environment has no significant effect on the quality of inspection results.