Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

p-Index From 2019 - 2024

1.152

P-Index

This Author published in this journals

All Journal Ekonomi Bisnis Accounting Jurnal Manajemen & Keuangan Jurnal Riset Akuntansi Kontemporer

Emmy Indrayani

Economic Faculty, Gunadarma University

Author-ID : 738932

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Published : 8 Documents Claim Missing Document

Claim Missing Document

Articles

Title

THE INFLUENCING FACTORS OF PERSONAL TAX COMPLIANCE ON REPORTING ANNUAL INCOME TAX RETURN Emmy Indrayani; Euphrasia Suzy Suhendra
Jurnal Ilmiah Ekonomi Bisnis Vol 22, No 3 (2017)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.78 KB)

Taxpayer reporting compliance has been a classic problem in every nation. Therefore, the taxpayer's behavior needs to be well understood, so as to create a good synergy between the government and the public. A good cooperation between government and citizen on this matter will accelerate the development of the country. This study was conducted to determine the awareness level of taxpayers, perceived tax return filling process, perceived service quality, perceived form and assistance and perceived sanctions, and examined the effect of those variables on tax compliance on the delivery of Annual Income Tax Return. Questionnaires we used to collect data from the taxpayer as a respondent. Questionnaires filled by interview face to face to minimize the possibility of biased answers. The number of respondents was 60 Indonesia citizens in West Java Province, active taxpayers, employed and have a regular income taxable. Data analysis was using partial least square. The study period is in the month of March 2016. The results show that tax compliance affected by awareness level of taxpayers, perceived service quality and perceived comfort of facilities. As for the perceived tax return filling process and sanctions does not significantly influence taxpayer compliance on reporting annual income tax return. Keywords: taxpayer, annual income tax return, compliance, behavior, perceived service

PENGARUH CAR, LDR DAN ROA TERHADAP LABA PERUSAHAAN PERBANKAN TERDAFTAR DI BURSA EFEK INDONESIA Lasminisih Lasminisih; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 23, No 1 (2018)
Publisher : Universitas Gunadarma

Company financial statement can be used to monitor the performance of a company. Financial statements are also used as a means for decision making, so that the company can anticipate future plans. The purpose of this study was to find out the effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Return on Assets (ROA) on profit changes percentage of Banking Companies. The number of sample companies used in this study were 27 Banks listed in the Indonesia Stock Exchange with observation periods from 2007 to 2008. The method used in this study was multiple regression. The results of this study have indicated that CAR, LDR and ROA gave significant effects on changes in Banks profit, so that Banking Companies performances can be measured.

THE EFFECT OF PROFITABILITY, LIQUIDITY, LEVERAGE, CAPITAL INTENSITY AND FIRM SIZE ON TAX AGGRESSIVENESS WITH MARKET PERFORMANCE AS AN INTERVENING VARIABLE (BANKING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE IN 2014 - 2018) Adilah Layung Santini; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 3 (2020)
Publisher : Universitas Gunadarma

This study aims to determine the effect of profitability, liquidity, leverage, capital intensity and firm size on tax aggressiveness with market performance as an intervening variable. The sample used in this study was 43 banks registered on the Indonesia Stock Exchange in 2014 - 2018. This study uses secondary data taken from the banking financial statements, which are processed using amous software. Profitability is proxied with ROA, liquidity with current ratio, leverage with DER, capital intensity with CAP, Size with (Ln total assets), market performance with tobin's q and tax aggressiveness proxied with ETR. The results of this study indicate that profitability, leverage, firm size affect market performance while liquidity and capital intensity do not affect market performance. Profitability, liquidity, leverage, capital intensity and firm size affect tax aggressiveness, tax aggressiveness affect market performance, moderating market performance is not able to strengthen the effect of liquidity and capital intensity on tax aggressiveness and moderating market performance can strengthen the effect of profitability, leverage, firm size towards tax aggressiveness.

FRAUD TRIANGLE ANALYSES IN DETECTING FRAUDULENT FINANCIAL STATEMENT USING FRAUD SCORE MODEL Mariati Mariati; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 25, No 1 (2020)
Publisher : Universitas Gunadarma

Company’s financial condition reflected in the financial statements. However, there are many loopholes in the financial statements which can become a chance for the management and certain parties to commit fraud on the financial statements. This study aims to detect financial statement fraud as measured using fraud score model that occurred in issuers entered into the LQ-45 index in 2014-2016 with the use of six independent variables are financial stability, external pressure, financial target, nature of industry, ineffective monitoring and rationalization. This study using 27 emiten of LQ-45 index during 2014-2016. However, there are some data outlier that shall be removed, thus sample results obtained 66 data from 25 companies. Multiple linear regression analysis were used in this study. The results showed that the financial stability variables (SATA), nature of industry (RECEIVBLE), ineffective monitoring (IND) and rationalization (ITRENDLB) proved to be influential or have the capability to detect financial statement fraud. While the external pressure variables (DER) and financial target (ROA) are not able to detect the existence of financial statement fraud. Simultaneously all variables in this study were able to detect significantly financial statement fraud.

THE FACTORS EFFECT ON THE QUALITY OF FINANCIAL STATEMENTS Inneke Agustina; Emmy Indrayani
Jurnal Ilmiah Ekonomi Bisnis Vol 26, No 3 (2021)
Publisher : Universitas Gunadarma

Indications of fraud or errors in financial statements cause the information presented to be unreliable, irrelevant, incomparable, and inapplicable. Unqualifiedfinancial statements cannot be used by various parties, especially in corporate decision-making. The quality of financial statements can be created through the application of information technology and internal controls which are effective and efficient. This study aims to analyze how the effect of the accounting information system and internal control system in the Indonesian Television PublicBroadcasting Institute (LPP TVRI). The independent variables used are the Accounting Information System and the Internal Control System. Meanwhile, the dependent variable used is the Quality of Financial Statements. The data were obtained using a questionnaire and analyzed using the Partial Least Square (PLS)method. The sample used in this study was 36 employees who work in the Budget, Accounting and Taxation, and Internal Audit, divisions. The results of this study indicate that the accounting information system has a significant effect on the quality of financial statements. Meanwhile, the internal control system has no significant effect on the quality of financial statements.

Co-Authors Adilah Layung Santini Ayu Ningtiyas Euphrasia Suzy Suhendra Inneke Agustina Inneke Agustina Ken Dessa Paramita Lasminisih Lasminisih Mariati Mariati

Title Search

Found 5 Documents Search Journal : Ekonomi Bisnis

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search
Journal : Ekonomi Bisnis