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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi Students´ Journal of Accounting and Banking Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Achmad Badjuri
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Journal : Jurnal Bisnis dan Ekonomi

 1 
PERANAN KOMISI PEMBERANTASAN KORUPSI (KPK) SEBAGAI LEMBAGA ANTI KORUPSI DI INDONESIA Achmad Badjuri
Jurnal Bisnis dan Ekonomi Vol 18 No 1 (2011): Vol. 11 No. 1 Maret 2011
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The removal of corruption is one of the important agenda of government in the attempt ofstate implementation, which is clean and free from corruption, collution, and nepotism. Theremoval of corruption is also a national and international agenda. The international institution isalso determined about joined commitment to fight the corruption. One of the obstacles in thedeveloping country to achieve prosperity is because of the excessive corruption practice, bothinvolving the public sector official and broader community. Corruption is a crime with extraordinary effect on the life of national economic. The corruption money is the lost potential of stateincome and become the illegal source of income of its doer. The corruption money is supposedlythe government money to fund the pro society governmental programs, such as the removal ofpoverty, education for the poor children, the improvement of the quality of public health service,capital assistance for the small scale entrepreneur, etc. The actor of corruption had arrogated theright of poor people whose supposedly helped and improved by the government. The Committee ofCorruption Removal (KPK) as the anti corruption agency in Indonesia hopefully become the mosteffective and efficient corruption removal agency.Key Words: corruption, collution, nepotism, systematic crime, state financial loss, the committeeof corruption removal
PENGARUH KOMITMEN TERHADAP KEPUASAN KERJA AUDITOR DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING (Studi Empirik Pada Kantor Akuntan Publik di Jawa Tengah) Achmad Badjuri; Jaeni .
Jurnal Bisnis dan Ekonomi Vol 20 No 2 (2013): Vol. 20 no. 2 EDISI SEPTEMBER 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

This study will analyze the influence of commitment to the job satisfaction and motivation auditor as an intervening variable. The goal is to test the motivation variable as an intervening variable. Unruk test used to analyze the effect ofcommitment on job satisfaction, namely regression test, test path analysis (path analysis) and also statistical test T. Data were obtained from responses to questionnaires distributed to the auditors who work in public accounting firm in Central Java. The results of the analysis states that the commitment has a positive and significant effect on job satisfaction auditors. Of the test path analysis can be seen that the relationship between organizational commitment and professional commitment is a direct relationship without motivation as an intervening variable. So if the auditor wants improved job satisfaction, then an auditor must have a strong commitment both to the organization and the profession.Keywords: job satisfaction, commitment, motivation
PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI Achmad Badjuri; Jaeni Jaeni; Andi Kartika
Jurnal Bisnis dan Ekonomi Vol 28 No 1 (2021): Vol. 28 No. 1 EDISI MARET 2021
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35315/jbe.v28i1.8534

Abstract

This study was conducted to examine the effect of profitability and company size with Corporate Social Responsibility as moderation, the object of research used by manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The number of samples selected was 179 observations determined using the purposive sampling method. The analysis technique used is Moderated Regression Analysis. The results of the analysis of this study stated that profitability and firm size had a significant negative effect on tax aggressiveness while for moderating variables Corporate Social Responsibility strengthened profitability and weakened company size towards tax aggressiveness
Co-Authors 11.05.62.0011 Harlinda Yustika Putri Aris Baskoro Ceacilia Srimindarti Ida Nurhayati Ingrid Nathaniela Jaeni Jaeni Kartika Andi Moch Irsad Noora Fahrunisah Nurdiana Handayani Pancawati Hardiningsih Rr. Tjahjaning Poerwati Sri Sudarsi Violeta Aqilla Fanika Putty