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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Yanty Yanty
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Factors That Influence the Saving Behavior of Batam City Students Johny Budiman; Yanty Yanty
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6639

Abstract

The concept of saving has been around for a long time, depending on each individual. In order to save, an individual must reduce his spending, save money for daily needs and even postpone consumption in the present for the future. The purpose of this study is to find out factors that influence the saving behavior of Batam city students. The total number of samples in this study amounted to 401 who were students of the city of Batam. This research was conducted by distributing questionnaires to obtain data which was addressed to Batam City Students. The distribution of this questionnaire was done by distributing the google form link through social media. Research result shows that: Financial literacy has a positive effect on intention and saving behavior. Saving motive has a positive effect on saving behavior. While, Intention, Parorental socialization and Self Control do not influence significantly on saving behavior financial literacy has no effect on saving behavior through intention as an intervening variable.
PENGARUH KOMITE AUDIT, RESIKO PERUSAHAAN, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE DAN BEBAN PAJAK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2016-2019 Cindy Tanaka; Yanty Yanty; D. Desi Rani; Namira Ulfrida Rahmi
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 2 (2021): Edisi Mei - Agustus 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.746 KB) | DOI: 10.31955/mea.v5i2.1183

Abstract

Tujuan: Tujuan dari penelitian ini adalah untuk menguji pengaruh komite audit, risiko perusahaan, ukuran perusahaan, good corporate governance, dan beban pajak terhadap tax avoidance pada sektor property, real estate, dan konstruksi yang terdaftar di bursa efek dari tahun 2016 sampai 2019.Metode: Objek dari penelitian ini adalah 65 perusahaan property, real estate dan konstruksi yang terdaftar di Bursa Efek dari tahun 2016 sampai dengan tahun 2019. Melalui purposive sampling, sampel penelitian berjumlah 13 perusahaan.Standar tersebut adalah sebagai berikut: Untuk perusahaan yang terdaftar di BEI periode 2016-2019, laporan keuangan perusahaan tahun 2016-2019 harus profit, dan laporan keuangan 2016-2019 harus memiliki beban pajak tangguhan. Metode penelitian yang digunakan adalah metode kuantitatif, pengujian hipotesis klasik dan regresi linier berganda.Hasil: Hasilnya adalah komite audit, risiko perusahaan, ukuran perusahaan, good corporate governance dan beban pajak tidak berpengaruh secara parsial atau simultan terhadap tax avoidance.
Co-Authors Cindy Tanaka D. Desi Rani Johny Budiman Namira Ulfrida Rahmi