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Journal : Jurnal Akuntansi dan Governance Andalas

Apakah Implementasi “Reinventing Policy” Meningkatkan Tax Compliance” Pajak Badan? Rinaldi Munaf; Nini Syofriyeni; Yurniwati Yurniwati
Jurnal Akuntansi dan Governance Andalas Vol 2 No 2 (2019)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i2.29

Abstract

This research is aims to analyze and describe the level of compliance of corporate taxpayers after the Reinventing Policy is implemented. The study was conducted on the Agency taxpayers in the Padang KPP office. The data was collected using a questionnaire. The analytical method used is descriptive statistics, which evaluates the level of achievement of respondents' answers that reflect the level of tax compliance and implementation of Reinventing Policy and linear regression analysis to determine the effect of Reinventing Policy on corporate taxpayer compliance. The results of descriptive statistical research indicate the Reinventing Policy variable has a level of achievement of respondents' answers of 3.78 which means that the implementation of Reinventing Policy is quite good. This was followed by the level of compliance of corporate taxpayers which was also quite good as indicated by the level of achievement of respondents' answers of 3.94. The results also showed that the Reinventing Policy had a significant effect on corporate taxpayer compliance. This finding implies that the policies have been responded by taxpayers by showing changes in their behavior.
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Atifa Cindy; Raudhatul Hidayah; Nini Syofriyeni
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.79

Abstract

This study aims to examine the influence of good corporate governance proxied by the size of the audit committee, the size of the board of directors, and the size of the board of commissioners, as well as the ownership structure proxied by managerial ownership and institutional ownership on firm value in the banking sector in Indonesia. The research population consists of all banking companies listed on the Indonesia Stock Exchange for the period 2018-2021. The sample was selected using a purposive sampling technique, resulting in 29 companies with a total of 116 observations. This study employs multiple linear regression analysis using SPSS version 23 software. The results indicate that the size of the audit committee, the size of the board of commissioners, managerial ownership, and institutional ownership have a positive and significant effect on firm value. Meanwhile, the size of the board of directors does not affect firm value. Simultaneously, the size of the audit committee, the size of the board of directors, the size of the board of commissioners, managerial ownership, and institutional ownership significantly influence firm value with a coefficient of determination of 16.1%. This study implies that the implementation of good corporate governance and proper ownership structure can enhance the firm value of the banking sector in Indonesia.
PENGARUH RASIO PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM DALAM INDEKS LQ45 PERIODE 2019-2021 Nini Syofriyeni; Dewi Purnama Sari
Jurnal Akuntansi dan Governance Andalas Vol 5 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v5i1.80

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio profitabilitas dan leverage terhadap harga saham dalam Indeks LQ45 periode 2019-2021. Sampel penelitian berjumlah 24 perusahaan dalam indeks LQ45 periode 2019-2021 yang dipilih menggunakan metode purposive sampling. Teknik analisis data pada penelitian ini adalah regresi linier berganda menggunakan IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa rasio profitabilitas tidak berpengaruh signifikan terhadap harga saham. Sedangkan, rasio leverage berpengaruh signifikan terhadap harga saham.