Article Per Year (5 Year)
p-Index From 2019 - 2024
0.659
P-Index
This Author published in this journals
All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Akuntansi Bisnis & Manajemen (ABM) Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS)
Aminul Amin
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PERAN GENDER SEBAGAI PEMODERASI ETIKA PROFESI, STANDAR AUDIT DAN OPINI Francisca Amaral Agho Go’o; Aminul Amin
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.468 KB) | DOI: 10.35606/jabm.v27i2.666

Abstract

Tujuan penelitian ini menguji dan menganalisis pengaruh etika profesi dan standar audit terhadap opini audit serta gender sebagai pemoderasi sekaligus pembeda penerapan etika profesi.. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang sebanyak 39 akuntan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dan uji beda. Hasil penelitian menunjukkan bahwa terbukti ada pengaruh antara etika profesi, standar audit dan gender terhadap opini audit. Gender memoderasi pengaruh etika profesi terhadap opini audit. Lebih lanjut ditemukan bahwa terdapat perbedaan antara kelompok auditor pria dengan kelompok auditor wanita dalam hal penerapan etika profesi ketika melakukan audit. Ada indikasi bahwa auditor wanita lebih menerapkan etika profesi dalam melakukan audit.
PEMBINAAN ROHANI DAN MOTIVASI BERWIRAUSAHA BAGI ANAK YATIM DAN DHUAFA PADA BULAN MUHARRAM BERSAMA LAZIS SABILILLAH MALANG Yuyuk Liana; Dyah Aruning Puspita; Hanif Mauludin; Aminul Amin; Evi Maria; Bunyamin; Siti Munfaqiroh
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 8 No 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : Publisher UPT P2M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.185 KB) | DOI: 10.33795/jabdimas.v8i1.115

Abstract

Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Aminul Amin; Sarah Octaviani
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.698 KB) | DOI: 10.34308/eqien.v11i1.743

Abstract

This study aims to examine the effect of corporate social responsibility and profitability on tax aggressiveness with firm size as a moderating variable. In this study, there are two independent variables, namely corporate social responsibility(X1) and profitability (X2). The dependent variable in this study is tax aggressiveness (Y). The moderating variable in this study is company size (X3). The population in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019 as many as 144 companies. The method used is purposive sampling and obtained as many as 66 companies as samples. The hypothesis in this study was tested using SPSS. The results of this study indicate that 1) corporate social responsibility has no effect on tax aggressiveness 2) profitability has no effect on tax aggressiveness 3) company size has a negative effect on tax aggressiveness 4) company size is unable to moderate the influence betweencorporate social responsibility on tax aggressiveness 5) company size is able to moderate the effect of profitability on tax aggressiveness.
Co-Authors Bunyamin Dyah Aruning Puspita Evi Maria Francisca Amaral Agho Go’o Hanif Mauludin, Hanif Sarah Octaviani Siti Munfaqiroh Yuyuk Liana