Yusralaini Yusralaini
Universitas Riau

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KEPATUHAN PAJAK RESTORAN : PENGARUH KESADARAN, PENGETAHUAN, SIKAP, SANKSI DAN AKUNTABILITAS PELAYANAN PUBLIK: RESTAURANT TAX COMPLIANCE: EFFECT OF AWARENESS, KNOWLEDGE, ATTITUDE, SANCTIONS, AND PUBLIC SERVICE ACCOUNTABILITY Ria Azura; Yusralaini Yusralaini; Fajar Odiatma
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 3 No. 1 (2022): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.3.1.51-61

Abstract

This study is designed to test and prove whether taxpayer awareness, tax knowledge, taxpayer attitudes, tax penalties, and public service accountability have a significant impact on taxpayer compliance of restaurants in the city of Pekanbaru. This research is survey research. The population in this study are restaurant taxpayers registered with the Regional Revenue Agency Office in Pekanbaru City. Samples were taken from up to 100 respondents. The sampling technique used was targeted sampling. The data collection technique is a questionnaire. The statistical tool used is multiple linear regression. The results show that taxpayer awareness, tax knowledge, taxpayer attitudes, and tax penalties affect restaurant taxpayer compliance, and public service accountability significantly affects restaurant taxpayer compliance in Pekanbaru City.
“PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA (Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018) ” Mega Riska; Yusralaini Yusralaini; Poppy Nurmayanti
JURNAL AL-IQTISHAD Vol 17, No 2 (2021)
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/jiq.v17i2.12275

Abstract

ABSTRAK “PENGARUH FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO, NET PROFIT MARGIN DAN KEPEMILIKAN PUBLIK TERHADAP PRAKTIK PERATAAN LABA(Studi pada perusahaan Manufaktur yang Terdapat di Bura Efek Indonesia Tahun 2016-2018)”  OLEH:MEGA RISKA Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui bagaimana pengaruh financial leverage, dividend payout ratio, net profit margin, dan kepemilikan publik terhadap praktik perataan laba pada perusahaan manufaktur yang terdaftar di BEI periode tahun 2016-2018. Jumlah sampel penelitian ini sebanyak 44 perusahaan dengan metode penarikan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder yang diperoleh melalui laporan keuangan perusahaan. Analisis data menggunakan regresi linier berganda yang terdiri analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil analisis data linier berganda menunjukkan kepemilikan publik berpengaruh positif dan signifikan terhadap praktik perataan laba. Dividend payout ratio berpengaruh negatif dan signifikan terhadap praktik perataan laba. Sedangkan untuk variabel financial leverage dan net profit margin tidak berpengaruh signifikan terhadap praktik perataan laba. Kata Kunci : Financial Leverage, Dividend Payout Ratio, Net Profit Margin, Kepemilikan Publik, dan Praktik Perataan Laba
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI HUBUNGAN RASIO KEUANGAN DENGAN NILAI PERUSAHAAN Putria Hafsadillah; Yusralaini Yusralaini; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.487 KB) | DOI: 10.31258/jc.1.1.1-20

Abstract

The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value
STRUKTUR KEPEMILIKAN, KEBIJAKAN HUTANG DAN NILAI PERUSAHAAN : KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERATING Eka Mira Rismayanti; Yusralaini Yusralaini; Devi Safitri
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 1 No. 1 (2020): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (508.534 KB) | DOI: 10.31258/jc.1.1.68-88

Abstract

The purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value.
MODAL INTELEKTUAL DAN KINERJA KEUANGAN : KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING Muhammad Fahri Azmi; Yusralaini Yusralaini; Rofika Rofika
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 2 No. 2 (2021): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jc.2.2.239-258

Abstract

This study aims to see the effect of VACA, VAHU, STVA, and VAIC on financial performance and competitive advantage, as well as the role of competitive advantage in mediating the effect of VACA, VAHU, STVA, and VAIC on financial performance. The population in this study is Islamic commercial banks registered with the financial services authority in 2016-2018. The sample of this research was selected by sampling criteria. Hypothesis testing used in this research is Structural Equation Modeling with Partial Least Square (SEM-PLS) approach and the statistical test tool used is WarpPLS 7.0. The results of this study indicate that VACA has a positive influence on financial performance, VAHU has a negative influence on financial performance while STVA and VAIC do not affect financial performance. Furthermore, this study found that VACA, STVA, and VAIC had a positive effect on competitive advantage and competitive advantage also has a positive effect on financial performance. This research also found that, while VAHU did not affect the competitive advantage that competitive advantage plays a role in mediating the effect of VACA and VAIC on financial performance, whereas competitive advantage does not mediate the effect of VAHU and STVA on financial performance.