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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB)
Riky Sai Maruli
Universitas Advent Indonesia
Economics, Econometrics & Finance Social Sciences

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PENGARUH KECERDASAN EMOSIONAL DAN PERILAKU BELAJAR TERHADAP PEMAHAMAN AKUNTANSI MAHASISWA UNIVERSITAS ADVENT INDONESIA (UNAI) Riky Sai Maruli; Olivia Fransisca Moniaga
Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Vol. 5 No. 1 (2022): JTIMB|Juni 2022
Publisher : Program Studi Magister Manajemen Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.576 KB)

Abstract

Every student of the Accounting Study Program should understand accounting. This study aims to determine how far the students' understanding of Advent Indonesia University students regarding Accounting with Emotional Intelligence and Learning Behavior as independent variables. The population for this study was students of the Faculty of Economics and the sample was students of the accounting study program as many as 98 respondents and used convenient sampling to determine the sample. The results of this study indicate that partially there is an influence between Emotional Intelligence and Learning Behavior on Accounting Understanding. Likewise, simultaneously or simultaneously there is a significant effect of the two independent variables, namely Emotional Intelligence and Learning Behavior on Accounting Understanding.
Pengaruh Deferred Tax Dan Tingkat Utang Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar Di Indeks Sri-Kehati 2021-2023 Daniel Luther Somopawiro; Lorina Siregar Sudjiman; Riky Sai Maruli
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9561

Abstract

The aim of this research is to find the effect of deferred taxes and debt ratios on tax avoidance in companies listed on the SRI-KEHATI Index on the Indonesia Stock Exchange throughout the period 2021 to 2023. This research uses descriptive methodology with a quantitative approach. This research data comes from secondary data sources, specifically obtained from www.idx.com. The study encompasses a population of 25 companies, selected through purposive sampling methodology, This leads to the selection of a sample comprising 20 companies observed over a span of three years period (2021-2023) with 60 qualifying data points. Data analysis employs Utilizing descriptive statistical tests in conjunction with classical assumption tests, the study employs multiple linear regression analysis, Conducting hypothesis testing through the utilization of F and t tests, along with determination coefficient assessments.The findings from this study suggest that, in partial (t) terms, the Deferred Tax variable does not exert a statistically significant impact on tax avoidance. Furthermore, The Debt Ratio variable does not show any influence on Tax Avoidance. Simultaneously (F), both Deferred Taxes and Debt Levels together do not have a statistically significant effect on tax avoidance in companies listed on the SRI-KEHATI index. Keywords: deferred tax, debt ratio, tax avoidance
Co-Authors Daniel Luther Somopawiro Lorina Siregar Sudjiman Olivia Fransisca Moniaga