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All Journal Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Riset Akuntansi dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Media Riset Akuntansi Auditing & Informasi
Yuskar .
Fakultas Ekonomi Universitas Andalas
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS KINERJA KANTOR PELAYANAN PENYULUHAN DAN KONSULTASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi Empiris di KP2KP Padangpanjang) Yuskar .; Resi Amelia
Jurnal Riset AKuntansi dan Bisnis Vol 14, No 1 (2014): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v14i1.154

Abstract

The objective of this research are to analyze and find out the effect of performance of tax office which is consist of indicator varibel productivity, responsiveness, quality of service, responsibility and accountability to tax compliance of tax payer. This is the emperical study in tax office of Padangpanjang. The research data was obtained through questionnaire with 60 respondent involves taxpayers in tax office of  Padangpanjang. Sample taken by purposive sampling. The method of data analysis used is doubled regression. The result of research show that partially, only indicator responsibility have effect on tax compliance. The analysis show that together, independent varibels have a significant simultaneous effect to tax compliance of taxpayer at tax office of Padangpanjang. 
ANALISIS PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN DI INDONESIA YUSKAR .; DHIA NOVITA
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 12, No 4 (2014): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v12i4.3184

Abstract

This study aims to analyze and examine the effectof intellectual capitalon firm value through financial performance as an intervening variable. The value of the company as the dependent variable was measured using a Price to Book Value (PBV), the financial performance as measured by proxy intervening variavel return on equity (ROE) andearnings per share (EPS). While intellectual capital is measured using value added intelctual capitalco efficient (VAICTM),which consists of three components: human capital, organizational capital, and relational or customer capital. The objectof the research is the entire banking companies listed in Indonesia Stock Exchange (IDX) according to defined criteria. Thenumber of samples that meet the criteria of only 29 banks with the financial reporting period from 2010 to2013. Based on the analysis and hypothesis testing, this study showed the following results: (a) Intellectual capital has an influence on the financial performance proxied by return on equity (ROE) and earnings per share(EPS), (b) the financial performance proxied by ROE and EPS positive effecton firm value(PBV), (c) Intellectual capital has no direct influenceon the value ofthe company, and(d) Intellectual capital effectindi rectlyon firm value(PBV) throughfinancial performancereturn on equity(ROE) andearnings per share(EPS). It explains that, intellectual capital owned perusahaan, which include; human capital, organizational capital and relational capital or integrated customer will result inbetter financial performance, will further enhance the company's overall value.
MUSLIM CEO AND ISLAMIC SOCIAL REPORTING DISCLOSURE: EVIDENCE FROM INDONESIA Dian Yuni Anggraeni; Rayna Kartika; Yuskar Yuskar
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.467 KB) | DOI: 10.25105/mraai.v20i2.6089

Abstract

Corporate social responsibility (CSR) has been attracting ever considerable attention from practice and academia, but the determinants of CSR remain unclear. The Islamic principles of vicegerency (khalifah) and brotherhood (ukhuwwah) is seen as closely connected to CSR, called Islamic Social Reporting (ISR). Thus, this study aims to examine the presence of Muslim CEO on ISR disclosure. Using regression analysis, this empirical study covers a sample of firms which are listed in the Jakarta Islamic Index (JII) for the year 2016-2018. The result reveals that Muslim CEO has a positive and significant relationship with ISR disclosure. It suggests that the attribute of board (CEO) has an importance role to enhance ISR engagement among corporation, especially a religion background of CEO as Islam emphasises the relationship between Allah and man and Allah and the environment or the nature.
The Effect of Professionalism, Independence, Accountability and Time Pressure on Audit Quality With Auditor's Professional Ethics as Variables Moderating Dian Fauziah; Yuskar Yuskar
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2166

Abstract

This study aims to test and proving the effect of professionalism, independence, accountability and time pressure on audit quality with auditor professional ethics as a moderating variable at Indonesian Audit Board representatives of West Sumatra. This study uses quantitative research methods that describe a causal relationship or a causal relationship.In this study, the causal relationship between professionalism, independence, accountability and time pressure on audit quality will be investigated, moderated by the auditor's professional ethics. The population of this research are auditors who work at Indonesian Audit Board representatives of West Sumatra. The sampling technique in this study was using the Saturated Sampling technique. This study uses primary data by distributing questionnaires. Respondent in this study were 70 auditors who worked at the Indonesian Audit Board Representative for West Sumatra. The method used to analyze the data in this study is multiple linear regression analysis and moderate regression analysis using SPSS 25 software. The results of this study indicate that independence, accountability and auditor’s professional ethicts affect audit quality. Whereas profesionalism and time preasure cannot affect audit quality. The relationship between independence and accountability with audit quality can be moderated by the auditor's professional ethics, while the relationship between professionalism and time pressure and audit quality cannot be moderated by the auditor's professional ethics.
Co-Authors Anggraeni, Dian Yuni Daing Nasir Ibrahim DHIA NOVITA Dian Fauziah Fauziah Md. Taib Rayna Kartika, Rayna Resi Amelia Yonnedi, Efa