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All Journal Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis
Daryatno, Andreas Bambang
Fakultas Ekonomi Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA Santioso, Linda; Alverianti, Adeline; Daryatno, Andreas Bambang
Akuntansi Krida Wacana VOL. 17 NO. 2 JULI-DESEMBER 2017
Publisher : Akuntansi Krida Wacana

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Abstract

Tujuan penelitian adalah untuk membuktikan secara empiris perbedaan rata-rata pengungkapan akuntansi sumber daya manusia (ASDM) pada perusahaan financial dan nonfinancial, dan pengaruh ukuran perusahaan, profitabilitas, dan umur perusahaan terhadap pengungkapan ASDM pada perusahaan financial dan nonfinancial yang terdaftar di Bursa Efek Indonesia tahun 2013-2014. Penelitian ini menggunakan sampel 283 perusahaan yang telah diseleksi dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder yaitu berupa laporan keuangan dan laporan tahunan yang telah diaudit. Metode statistik yang digunakan untuk menguji hipotesis penelitian adalah model regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan mempunyai pengaruh yang signifikan terhadap pengungkapan ASDM, sedangkan profitabilitas dan umur perusahaan tidak mempunyai pengaruh yang signifikan terhadap pengungkapan ASDMKata Kunci: ukuran perusahaan, profitabilitas, umur perusahaan, pengungkapan akuntansi sumber daya manusia
ANALISIS PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KESIAPAN TEKNOLOGI INFORMASI, KEAMANAN DAN KERAHASIAAN TERHADAP MINAT PERILAKU PENGGUNAAN E-FILLING Santioso, Linda; Daryatno, Andreas Bambang; Aristha, Adya Juni
Akuntansi Krida Wacana VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Akuntansi Krida Wacana

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The purpose of this research is to determine the effect of perceived usefulness, perceived ease of use, readiness of information technology, security and privacy of the tax payer’s interest to use the e-filling system. The research data covers primary data obtained through questionnaires. The subjects of this research is the taxpayer listed on KPP Pratama Jakarta-Cengkareng. Based on the test results R2 can be concluded that the variation of the variables (perceived usefulness, perceived ease of use, readiness of information technology, security and privacy) are able to explain by 29,2%, while the remaining 70,8% can be explained by other variables which are not included in this research model and the result showed that all independent variables have influence of the tax payer’s interest to use the e-filling system.Keywords: E-filling, Technology Acceptance Model, perceived usefulness, perceived ease of use, readiness of information technology, security and privacy
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN E_FILLING PADA WAJIB PAJAK ORANG PRIBADI DI JAKARTA BARAT Daryatno, Andreas Bambang
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 1, No 1 (2017): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v1i1.411

Abstract

The purpose of the research is to examine whether perceived usefulness, perceived ease of use, complexity, security and privacy, attitude toward using, readiness technology taxpayers information and voluntariness of using have significant effect on the e-filing use.  Thisresearch conducted on individual taxpayers located in West Jakarta. Total respondents were used as samples are as many as 100 people . This research uses SPSS version 23 software (Statistical Product and Service Solution 23)and Microsoft Excel inthe processing of research data. The results of this research show that perceived ease of use, complexity, security and privacy, readiness technology taxpayers information and voluntariness of using have a significant effect on the e-filing use, while attitude toward using don’t have a significant effect on e-filing use.Key words: Perceived Usefulness, Perceived Ease of Use, Complexity, Security and Privacy, Voluntariness, Readiness Technology Taxpayers Information, Tax General Knowledge, E-Filing Use
Co-Authors Alverianti, Adeline Aristha, Adya Juni Linda Santioso