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All Journal E-Jurnal Akuntansi Universitas Udayana Dinasti International Journal of Education Management and Social Science
Mitsalina Choirun Husna
Politeknik Keuangan Negara STAN, Indonesia
Economics, Econometrics & Finance Education

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Respon Investor atas Tanggung Jawab Sosial Tata Kelola Perusahaan di Indonesia: Perspektif Resource Based View Amrie Firmansyah; Wahyudi Febrian; Pramuji Handra Jadi; Mitsalina Choirun Husna; Maritsa Agasta Putri
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p04

Abstract

This study aims to examine the effect of corporate social responsibility disclosure and corporate governance disclosure on firm value in Indonesia. This study uses a Resource Based View perspective which is still rarely used in testing firm value. This study uses data and information from manufacturing companies listed on the IDX from 2016 to 2019. After purposive sampling, the final sample that can be used is 260 observations. Testing the data using multiple linear analysis with panel data. The test results show that corporate social responsibility and corporate governance have no effect on firm value. The test results in this study indicate that the Financial Services Authority as the supervisor of issuers in the Indonesian capital market, needs to improve corporate governance and corporate social responsibility arrangements. Keywords: Governance; Sustainability; Disclosure; Firm Value.
SERVICES E-FILING AND E-BILLING TO INCREASE TAX COMPLIANCE AND ACCEPTANCE Agus Bandiyono; Mitsalina Choirun Husna
Dinasti International Journal of Education Management And Social Science Vol 1 No 2 (2019): Dinasti International Journal of Education Management and Social Science (Decembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i2.82

Abstract

The objective to be achieved by the author is to explain the process of e-filing and e-billing services at KPP Pratama Jakarta Palmerah and explain the level of compliance and the level of tax revenue in terms of improving public services, specifically from e-filing and e-billing services. The method used for this writing is a qualitative method with literature studies and field studies. In general, the mechanism e-filing makes it easier to monitor the services and with SPT data centralized at one source, it will simplify and speed up the SPT inspection process, because there is no need to collect SPT from dropbox locations for collection and checking. The level of tax compliance in the form of realization of SPT submission is not too affected by the mechanism e-filing
Co-Authors Agus Bandiyono Amrie Firmansyah Maritsa Agasta Putri Pramuji Handra Jadi Wahyudi Febrian