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All Journal Jurnal Dinamika Sosial Budaya EBSJ JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Rosyati Rosyati
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Arts Humanities Economics, Econometrics & Finance

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Permodelan Komitmen Profesional Auditor di Jawa Tengah dengan Pendekatan Gender Rosyati Rosyati; Anita Damajanti; Dyah Nirmala Arum Janie
Jurnal Dinamika Sosial Budaya Vol 18, No 2 (2016): Desember
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.964 KB) | DOI: 10.26623/jdsb.v18i2.577

Abstract

Penelitian ini bertujuan untuk menguji secara empiris perbedaan komitmen profesional akuntan publik di Jawa Tengah berdasarkan gender dalam Kantor Akuntan Publik. Pengujian hipotesis dilakukan dengan menggunakan Independent Samples t-test. Penelitian ini tidak mampu membuktikan adanya perbedaan yang signifikan antara komitmen profesional afektif akuntan publik laki-laki dan perempuan di Jawa Tengah. Namun demikian, penelitian ini mampu membuktikan adanya perbedaan yang signifikan antara komitmen profesional akuntan publik laki-laki dan perempuan di Jawa Tengah. Penelitian ini juga membuktikan adanya perbedaan yang signifikan antara komitmen profesional kontinyu dan normatif akuntan publik laki-laki dan perempuan di Jawa Tengah.
PENGARUH BIAYA PROMOSI DAN BIAYA PRODUKSI TERHADAP LABA BERSIH YANG DIMEDIASI OLEH VOLUME PENJUALAN (STUDI PADA PT.UNILEVER INDONESIA Tbk PERIODE TAHUN 2015-2019) Nurul Juwariyah; Rosyati Rosyati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2662

Abstract

PT. Unilever Indonesia Tbk is part of the Unilever group and is one of the largest manufacturing companies in the world in the field of basic goods. Based on preliminary observations, it appears that there is an increase and decrease in net income in the business. Based on these problems, researchers are interested in conducting research on the effect of promotional costs and production costs on profits of PT. Unilever Indonesia Tbk which is mediated by the sales volume for the 2015-2019 Period. This research uses descriptive quantitative method. Sources of data used in this study are secondary data, which consists of data on promotion costs, production costs, sales volume and good profit of PT. Unilever Indonesia Tbk. Period 2015-2019. These data are obtained from financial reports published by PT. Unilever Indonesia Tbk through the website www.idx.co.id. The method used in analyzing the data in this study is descriptive analysis. The data analysis technique in this study used multiple linear regression and path analysis. That is, it is used to predict how the condition, influence and relationship between the independent variable (X) and the dependent variable (Y) are mediated by the variable (Z). Based on the results of the regression analysis that has been carried out, the results are: (1). Promotion cost variables (X1), production costs (X2), and sales volume together (simultaneously) have an effect on net income. (2). Promotion cost variable (X1) has a direct and significant effect on sales volume. (3). The production cost variable (X2) has no direct and significant effect on sales volume. (4). Sales volume cost variable (z) has a direct and significant effect on net income. (5). Promotion cost variable (X1) has no direct and significant effect on net income. (6). The production cost variable (X2) has no direct and significant effect on net income. (7). Promotion cost variable (X1) indirectly through sales volume (Z) has a significant effect on net income. (8). Production cost variable (X2) indirectly through sales volume has no and insignificant effect on net income.
Determinant of Taxpayers Compliance in Paying Motor Vehicle Tax in Demak Region Anita Damajanti; Anita Muamanah; Rosyati Rosyati
Economics and Business Solutions Journal Vol 7, No 2 (2023): Economics & Business Solutions Journal
Publisher : Semarang University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/ebsj.v7i2.7971

Abstract

This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.
Co-Authors Anita Damajanti Anita Muamanah Dyah Nirmala Arum Janie Nurul Juwariyah