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All Journal Jurnal Equity KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Iren Meita
Institut Teknologi dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI Claudia Adelina Thendean; Iren Meita
EQUITY Vol 21, No 2 (2018): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.78 KB) | DOI: 10.34209/equ.v21i2.641

Abstract

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.
Pengaruh E-Faktur, Kualitas Pelayanan Fiskus dan Sosialisasi Perpajakan Terhadap Kepatuhan WP dengan Sanksi Variabel Moderasi Mendy Maria; Iren Meita
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

This study aims to determine the effect of quality service tax e-invoices and tax socialization on taxpayer compliance will strengthen or weaken the relationship between the influence of e-invoices on ter service quality tax information socialization on taxpayer compliance, This study, uses data collection techniques in the form of questionnaires filled by 150 taxpayers at Central Jakarta KPP as respondents. The random sampling method was used as the sampling method for this study. The data analysis used in this study is validity rest, reliability test classic assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that e-invoices have an influence on taxpayer compliance, while service quality tar authorities and tax socialization have no effect on taxpayer compliance and taction sanctions as moderating weakens e-invoices against taxpayer compliance whereas, tax sanction a moderating strengthen quite aux vernicus uml or socialization on lir compliance
Co-Authors Claudia Adelina Thendean Mendy Maria