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Fitrios Ruhul
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Economics, Econometrics & Finance

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PENGARUH LEVERAGE, CAPITAL INTENSITY, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017) Siahaan Rikki Vanco Boy; Fitrios Ruhul; Odiatma Fajar
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 6, No 1 (2019): (Januari - Juni 2019)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to examine the effect of leverage, capital intensity, firmsize and profitability on tax aggressiveness. Tax aggressiveness is the dependentvariable in this study and is measured by the effective tax rate (ETR). Theindependent variables in this study are leverage, capital intensity, company sizeand profitability. The population in this study are manufacturing companies listedon the Indonesia stock exchange in 2015-2017. Samples were collected usingpurposive sampling method and obtained 54 companies as samples. The type ofdata in this study is secondary data and the analytical method used is multipleregression analysis assisted with SPSS version 21 windows. The results of thisstudy indicate that leverage and profitability effect on tax aggressiveness.Meanwhile capital intensity and firm size have no effect on tax aggressiveness.The calculation of the coefficient of determination (R2) is 0.236 which means thatoverall the independent variables used in this study explain the tax aggressivenessof 23.6% while the remaining 76.4% is explained by other independent variablesnot used in this research.Keyword : Leverage, Capital Intensity, Firm Size, Profitability and TaxAggressiveness
PENGARUH DUKUNGAN MANAJEMEN PUNCAK DAN KEMAMPUAN SUMBER DAYA MANUSIA TERHADAP KESUKSESAN PENERAPAN SISTEM INFORMASI AKUNTANSI DAN KINERJA ORGANISASI PADA OPD PEMERINTAH KOTA/KABUPATEN DI WILAYAH PESISIR UTARA PROVINSI RIAU Aulia Sakura; Fitrios Ruhul; Putra Agri Adhitya
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 8, No 1 (2021): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aimed to examine the effect of top management support and human resource ability on the successful application of the accounting information system and organizational performance on regional apparatus organization in districts/cities in the northern coast. The sampling method using analysis and descriptive method. In this study the data needed all population sampled 104 regional apparatus organization. The data analysis used in the study was Smart PLS, while the data used was a questionnaire that had been filled in by each OPD. The results show that, top management support has an affects on the success of the accounting information system and has no affects on the organizational performance, ability human resources has an effect on the success of the accounting information system and organizational performance, the successful aplication accounting information system has an effect on organizational performance.Keywords : Top Management Support, Human Resources Ability, The Succesful Application Of The Accounting Information System, Organizational Performance.
PENGARUH KOMPETENSI APARAT PENGELOLA KEUANGAN DESA, SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP), DAN PARTISIPASIMASYARAKAT TERHADAP AKUNTABILITAS PENGELOLAAN KEUANGANDESA DI KABUPATEN INDRAGIRI HILIR Akbar Ilham; Fitrios Ruhul; Supriono Supriono
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 7, No 2 (2020): (Juli - Desember 2020)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study aims to determine (1) Does the competence of village financial management officials affect the accountability of village financial management, (2) Does the government's internal control system affect the accountability of village financial management, (3) Does community participation affect the accountability of village financial management.This study uses a questionnaire, the questionnaire is an instrument to obtain data by providing a list of questions that will be filled by respondents who were determined as research samples. The research sample is village officials who manage village finances, using the saturated sample method. The unit of analysis in this study consists of: Village Head, Secretary, and Kaur Element. So that the total sample in this study was 99 village officials. The analytical method used in the study is structural equation modeling (SEM) and the analysis instrument used is partial least squares (PLS) software.The results showed that the difficulty of competence of village financial management apparatus, the government's internal control system, and community participation affected the accountability of village financial management.Keywords: the competence of the village financial management apparatus, the government’s internalcontrol system, community participation
Co-Authors Akbar Ilham Aulia Sakura Odiatma Fajar Putra Agri Adhitya Siahaan Rikki Vanco Boy Supriono Supriono