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All Journal ProBank: Jurnal Ekonomi dan Perbankan Jurnal Ilmiah Edunomika (JIE)
Faiz Rahman Siddiq
Program Studi S1 Akuntansi, Fakultas Ekonomi Universitas Setia Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (Studi Pada Perusahaan Transportasi Di Indonesia Tahun 2017-2019) Bella Anggraini; Widi Hariyanti; Faiz Rahman Siddiq
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.3194

Abstract

The purpose of this study is to analyze whether the board of commissioners is independent, komiteaudit, institutional ownership, managerial ownership which is a component of corporate governance towards profit management with moderation of profitability (Study on Transportation Companies in Indonesia Year 2017-2019). Sampling techniques using motedo purpose sampling. This study used 78 transportation companies listed on the Indonesia Stock Exchange in 2017-2019.The method used in this study was simple linear regression and Moderated Regression Analysis (MRA). The results of this study are:1) the independent board of commissioners has an influence on profit management, 2) the audit committee has no influence on profit management, 3) institutional ownership has no effect on profit management, 4) managerial ownership affects profit management practices, 5) profitability cannnot moderate the influence of the independent board of commissioners on profit management, 6) profitability cannot moderate the influence of the audit committee on profit management, 7) profitability cannot moderate the influence of institutional ownership on profit management, 8) profitability cannot moderate the influence of managerial ownership on profit management. Keywords: Corporate Governance, Profitability, Profit Management, Transportation Companies
Analisis Tingkat Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak, Sosialisasi Pajak Dan Pemungutan Pajak UMKM E-Commerce Terhadap Kepatuhan Wajib Pajak (Studi Kasus Pada Pemilik Usaha UMKM E-Commerce Di Kota Kudus) Firda Ayu Zakia; Sugiarti Sugiarti; Faiz Rahman Siddiq
ProBank Vol 7, No 2 (2022)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v7i2.1343

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat pemahaman peraturan pajak, kesadaran wajib pajak, sosialisasi pajak dan pemungutan pajak UMKM E-Commerce terhadap kepatuhan wajib pajak (Studi Kasus Pada Pemilik Bisnis UMKM E-Commerce di Kota Kudus), baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pelaku e-commerce di Kota Kudus. Jumlah populasi sebanyak 15.941. Sampel yang digunakan dalam penelitian ini berjumlah 360 responden, dengan metode pemilihan sampel menggunakan metode purposive sampling. Hasil dari penelitian ini menunjukkan bahwa variabel tingkat pemahaman peraturan pajak, kesadaran wajib pajak, serta sosialisasi wajib pajak berpengaruh terhadap kepatuhan wajib pajak dan pemungutan pajak UMKM E-Commerce tidak berpengaruh terhadap kepatuhan wajib pajak.
Co-Authors Bella Anggraini Firda Ayu Zakia Widi Hariyanti