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All Journal Measurement : Jurnal Akuntansi International Journal of Management Research and Economics
Robin Robin
Universitas Batam
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PENYISIHAN PENGHAPUSAN ASET PRODUKTIF, NON PERFORMING LOAN, BIAYA OPERASIONAL PENGHASILAN OPERASIONAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING PADA BANK PERKREDITAN RAKYAT DI KOTA BATAM Lilis Susanti Lilis Susanti; Yuliansyah Yuliansyah; Robin Robin
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5726

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penyisihan penghapusan aset produktif, non performing loan, biaya operasional penghasilan operasional terhadap kinerja keuangan dengan good corporate governance sebagai variabel moderasi. Jenis penelitian kuantitatif menggunakan sumber data sekunder yakni laporan tahunan. Populasi pada penelitian ini merupakan semua Bank Perkreditan Rakyat yang ada di Kota Batam periode 2018-2022. Teknik pengambilan sampel dalam penelitian ini menggunkan purposive sampling dan didapatkan 60 sampel dari 12 Bank perkreditan rakyat dalam periode 5 tahun (2018-2022) dengan kriteria tertentu dari total populasi sebanyak 28 Bank perkreditan rakyat. Metode analisis yang digunakan penelitian ini yaitu metode analisis regresi berganda dengan menggunakan program Eviews versi 12. Hasil penggujian dengan data panel regression analysis diperoleh nilai R-Square sebesar 0,725235 yang berarti bahwa sumbangan pengaruh variabel X1, X2, X3 dan Moderasi terhadap Variabel Y sebesar 72,53%, sedangkan 27,47% dijelaskan dipengaruhi oleh variabel lain yang tidak terdapat pada penelitian ini. Hasil uji signifikan diperoleh kesimpulan bahwa Penyisihan Penghapusan Aset Produktif berpengaruh tidak signifikan terhadap kinerja keuangan, Non Performing Loan berpengaruh tidak signifikan terhadap kinerja keuangan, biaya operasional penghasilan operasional berpengaruh signifikan terhadap kinerja keuangan, good corporate governance berpengaruh signifikan terhadap kinerja keuangan, sementara itu good corporate governance tidak memoderasi hubungan antara penyisihan penghapusan aset produktif, non performing loan terhadap kinerja keuangan dan good corporate governance dapat memoderasi hubungan antara biaya operasional penghasilan operasional terhadap kinerja keuangan. Kata Kunci : Penyisihan Penghapusan Aset Produktif, Non Performing Loan, Biaya Operasional Penghasilan Operasional, Kinerja Keuangan dan good corporate governance
The Effect Of Taxation Socialization, Taxation Knowledge, And Service Quality On Corporate Taxpayer Compliance With Taxpayer Awareness As An Intervening Variable At KPP Pratama Selatan Batam City Mercy Reyne Marlina Tirayoh; Bambang Satriawan; Robin Robin
International Journal of Management Research and Economics Vol. 1 No. 4 (2023): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i4.1108

Abstract

The impact of several changes in the tax law also requires the socialization of taxation to the community so that tax awareness and taxpayer compliance can also increase. Taxpayers will underreport their taxes when their tax obligations are uncertain but this possibility can be reduced if the tax office or agency can provide low-cost information to taxpayers. One of the efforts to provide tax information to the public and taxpayers is through tax socialization activities. The purpose of this study is to determine and analyze the effect of taxation socialization, taxation knowledge, and service quality on taxpayer compliance directly or mediated by taxpayer awareness of the nature of testing the relationship between variables. The research population was 14,483 corporate taxpayers registered at KPP Pratama Batam Selatan with sampling techniques using the Slovin formula with a leeway of 9% obtained a sample of 123 people. The data analysis technique uses path analysis techniques with the help of statistical tools PLS Ver. 3. The results of data analysis obtained socialization of taxation, taxation knowledge, and service quality have a direct effect with a significance value below 0.05 on taxpayer awareness. the socialization of taxation, taxation knowledge, service quality, and taxpayer awareness have a direct effect with a significance value below 0.05 on taxpayer compliance. The results of the indirect effect obtained by tax socialization, tax knowledge, and service quality have an indirect effect with a significance value below 0.05 on taxpayer compliance through taxpayer awareness.
Co-Authors Bambang Satriawan Lilis Susanti Lilis Susanti Mercy Reyne Marlina Tirayoh Yuliansyah Yuliansyah