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MODEL PENINGKATAN NILAI PERUSAHAAN YANG DIPENGARUHI FAKTOR INTERNAL DAN EKSTERNAL (Studi Pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2008-2011) Mohklas, Mohklas; Wahyuningsih, Susanti
Proceeding Seminar LPPM UMP 2015: Buku I Bidang Ilmu Ekonomi dan Pertanian, Proceeding Seminar Nasional LPPM 2015, 26 September
Publisher : Proceeding Seminar LPPM UMP

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Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi nilai perusahaan baik dari internal maupun eksternal. Faktor internal terdiri dari; Pertumbuhan Aset, Keputusan Pendanaan dan Kebijakan Dividen, sedangkan faktor eksternal yaitu; Tingkat Inflasi dan Tingkat Suku Bunga.Variabel dalam penelitian ini terdiri dari enam variabel; Pertumbuhan Aset, Keputusan Pendanaan dan Kebijakan Dividen, sedangkan faktor eksternal yaitu; Tingkat Inflasi dan Tingkat Suku Bunga, sebagai variabel bebas sedangkan Nilai Perusahaan menjadi variabel terikat.Metode analisis data menggunakan regresi berganda untuk menguji hipotesis, populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini ditentukkan dengan cara purposive sampling, sehingga diperoleh sampel data sebanyak 36 perusahaan.Teknik pengumpulan data dengan cara mencari (donw load) data sekunder pada perusahaan perbankan yang tercatat di BEI pereode 2008-2011 (Laporan Keuangan), selama kurun waktu Mei-Agustus 2015. Kemudian data dianalis; uji asumsi klasik dilanjutkan dengan analisis regresi berganda baik secara parsial maupun simultan.Â Kata Kunci:Â Nilai Perusahaan, Pertumbuhan Aset, Keputusan Pendanaan, Kebijakan Dividen, Tingkat Inflasi, Tingkat Suku BungaÂ Â

MODEL PRESTASI KERJA YANG DIPENGARUHI VARIABEL ROTASI DAN MUTASI (Studi Kasus Pada Dinas Sosial Provinsi Jawa Tengah) Rahayu, Tintin; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 01: DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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AbstractHuman resources is one of the important resources in an organization or company. Source amanusia quality day will help the smooth running of the organization and achieving goals. Quality human resources indicated by the performance achieved. It can encourage the achievement of which is the rotation and mutation. Because it can help improve the knowledge and quality of employees. This study aims to determine whether there is influence between the rotation and the mutation of the job performance of employees Social Service Central Java Province. The method used is multiple linear regression analysis with a population of 180 employees and 45 employees of the sample of the study. The results showed that rotation and mutation partially or simultaneously significant positive effect on job performance, the t value 6.516 > 1.681 with a significance level of 0.000 for the variable rotation, whereas the mutation variable t value 2.663 > 1.681 with 0.011 significance level. Simultaneous test F count 34.810 > 4.07 with a significance level of 0.000.Keywords: Rotation, Mutations and Job Performance.

PENGARUH PENGEMBANGAN KARIR DAN KOMITMEN ORGANISASI TERHADAP KEPUASAN KERJA PERAWAT (Studi Pada RSJD Dr. Amino Gondohutomo Provinsi Jawa Tengah) Fitriani, Fitriani; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 1, No 01 (2015): VOL. 01, NO. 01, DESEMBER 2015
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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This study aims to determine the effect of career development and organizational commitment partially and simultaneously to job satisfaction of nurses in RSJD Dr. Amino Gondohutomo Central Java Province. The variable in this study is divided into two, independent and dependent variables. The independent variables consist of career development and organizational commitment and the dependent variable is job satisfaction of nurses. The population in this study is nurses in RSJD Dr. Amino Gondohutomo Central Java province and the sample is a nurse with a total of 80 people. This research was conducted by testing the validity and reliability of the instrument, then the data were analyzed using multiple linear regression analysis and hypothesis testing, including: t test, F test and the coefficient of determination. The analysis showed the career development have a positive effect on job satisfaction of nurses partially and organizational commitment has positive influence on job satisfaction of nurses partially. While simultaneously career development and organizational commitment has positive influence on job satisfaction of nurses.Â Keywords:Â Â Â Â Â Â Â Â Â Â Career Development, Organizational Commitment, and Job Satisfaction.

MODEL PRESTASI KERJA YANG DIPENGARUHI VARIABEL ROTASI DAN MUTASI (Studi Kasus Pada Dinas Sosial Provinsi Jawa Tengah) Rahayu, Tintin; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Human resources is one of the important resources in an organization or company. Source amanusia quality day will help the smooth running of the organization and achieving goals. Quality human resources indicated by the performance achieved. It can encourage the achievement of which is the rotation and mutation. Because it can help improve the knowledge and quality of employees. This study aims to determine whether there is influence between the rotation and the mutation of the job performance of employees Social Service Central Java Province. The method used is multiple linear regression analysis with a population of 180 employees and 45 employees of the sample of the study. The results showed that rotation and mutation partially or simultaneously significant positive effect on job performance, the t value 6.516 > 1.681 with a significance level of 0.000 for the variable rotation, whereas the mutation variable t value 2.663 > 1.681 with 0.011 significance level. Simultaneous test F count 34.810 > 4.07 with a significance level of 0.000.Keywords: Rotation, Mutations and Job Performance.

PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Semarang Timur) Setiyarini, Indri; Mohklas, Mohklas
JAB (Jurnal Akuntansi & Bisnis) Vol 3, No 02 (2017): Vol. 3, No. 02 DESEMBER 2017
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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One of Indonesia's largest sources of income is tax, but the problem is that there is still a minimum or less than the revenue target for each year. The analysis of the cause is that because in the official assessment system the levy responsibility lies entirely with the government, the awareness of the taxpayer is still low, it is still supported by an electronic system, and the socialization of the new system, for example E-Filing is not yet or less significant.This study aims to examine, analyze the effect of the application of the E-Filing system, taxation knowledge of taxpayer compliance with taxation socialization as a moderating variable.The population in this study is an individual taxpayer who is registered in the East Semarang Primary Tax Office. Sampling was carried out using random sampling method and the number of samples was 99 respondents. This study uses a questionnaire in its data collection. The analysis technique used is validity test, reliability test, classic assumption test including normality test, multicollinearity test, heteroscedasticity test. Hypothesis testing in this study using multiple linear regression analysis and MRA test (Moderated Regression Analysis).The results showed that the application of the E-Filing system had a positive and significant effect on taxpayer compliance, with a significance value of 0.001, tax knowledge had no significant negative effect on taxpayer compliance, with a significance value of 0.122, taxation socialization could moderately / negatively strengthen the relationship between E-Filing and taxpayer compliance, with a significance value of 0.015, and tax socialization can moderate / positively strengthen the relationship between tax knowledge and taxpayer compliance, with a significance value of 0.010.Â Keywords: Application of E-Filing System, Taxation Knowledge,Â Taxation and Taxpayer Compliance Socialization.

KINERJA KEUANGAN YANG DIMEDIASI CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017-2019) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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This study aims to analyze the effect of environmental performance and company size on financial performance with Corporate Social Responsibility (CSR) as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange. In this study, environmental performance is measured by PROPER and company size is measured by total assets. Population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019. The sample was selected using a positive sampling method by producing 21 manufacturing company data, so that the number of research data for 3 years was 63 samples. Data analysis technique used is multiple linear regression analysis and path analysis. Results of hypothesis testing and path analysis, it can be concluded as follows: environmental performance has an effect on corporate social responsibility, company size has no effect on corporate social responsibility, environmental performance has no effect on financial performance, while firm size has an effect on financial performance. Direct effect of environmental performance on financial performance is 0.131, indirectly it is 0.261 through Corporate Social Responsibility, the total effect is 0.392. Company size has a direct effect of -0.277, 0.077 indirectly through Corporate Social Responsibility, the total influence is -0.200. Corporate Social Responsibility variable in this study can serve as a mediation for the relationship between environmental performance and company size on financial performance, this is because the value of the indirect effect is greater than the direct effect.Keywords: Financial Performance, Environmental Performance, Company Size, Corporate Social Responsibility

ANALISIS YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Demak) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 02 (2021): Vol.7, No. 02 DESEMBER 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Study analyze the perceived ease of use of e-filing, perceptions of the usefulness of using e-filing, taxpayer awareness and satisfaction with the use of e-filing that affect individual taxpayer compliance at KPP Pratama Demak. Population in this study are individual taxpayers who are registered at KPP Pratama Demak. Samples were taken as many as 100 respondents using the Nonprobability sampling method, namely Accidental Sampling by taking sample members from the population based on chance and deemed suitable by the researcher. Data analysis used multiple linear regression analysis with SPSS software version 22. While data collection using questionnaires. Results showed that the perception of the ease of using e-filing and taxpayer awareness had a positive and significant effect on taxpayer compliance, but the perception of the usefulness of using e-filing and satisfaction with the use of e-filing had no effect on individual taxpayer compliance at KPP Pratama Demak.Â Keywords: Perception of Convenience, Perception of Benefit, Taxpayer Awareness, Satisfaction with E-filing Use and Taxpayer Compliance

PROFITABILITAS SEBAGAI INTERVENING TERHADAP PENGHINDARAN PAJAK (Studi Empiris Pada Perusahaan Jasa Sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2016-2018) Mohklas, Mohklas; Pancawardani, Nurul Latifah
JAB (Jurnal Akuntansi & Bisnis) Vol 6, No 02 (2020): Vol. 6, No. 02 DESEMBER 2020
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Purpose of this study was to analyze the effect of Independent Commissioner Board Proportion, Institutional Ownership, Company Size on Tax Avoidance through Profitability. The research object of property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016-2018, the sampling system uses a purposive sampling method. The number of samples of 45 companies that meet the criteria.Research variable; The proportion of the Independent Board of Commissioners, Institutional Ownership, and Company Size as independent variables, Profitability being the mediating variable, while Tax Avoidance as the dependent variable. Data analysis using hypothesis test (t-test), path analysis.The results of the research by the board of commissioners, institutional ownership and firm size have an effect on profitability. The board of commissioners, company size and profitability have an effect on tax avoidance, while institutional ownership has no effect.Direct effect of the board of commissioners on tax avoidance is 0.188 while the indirect effect is -1,90 through profitability, so the total effect is -1,71. Institutional ownership has a direct effect of 1.797 while the indirect effect is -2.255 so that the total influence is -0.258. Company size has a direct effect of -0.407 while the indirect effect is 0.341, so the total effect is - 0.065.Â Keywords: Independent Commissioner Board Proportion, Institutional Ownership, Company Size, Profitability and Tax Avoidance.

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