Jurnal Akuntansi
Vol 9, No 1 (2020): JURNAL AKUNTANSI

MENGUKUR TINGKAT KEPATUHAN KEPABEANAN PERUSAHAAN EKSPORT DAN IMPORT DI INDONESIA

Syaifullah Syaifullah (Universitas Terbuka)
Ramdany Ramdany (STIE Muhammadiyah Jakarta)

Article Info

Publish Date
02 May 2020

Abstract

This study aims to prove the compliance of export - import companies with customs regulations. Samples were taken from companies conducting export - import activities listed on the Indonesia Stock Exchange in 2012 - 2017. The number of samples was 157 companies. Free variables consist of company size, profitability, liquidity and leverage. While the dependent variable is customs compliance (audit compliance). The results showed the level of company compliance with customs regulations in the moderate level (moderate).

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Journal Info
Jurnal Akuntansi
Website

Abbrev

akuntansi

Publisher

Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dimaksudkan sebagai media penyebaran hasil penelitian dan pertukaran karya ilmiah Indonesia baik International di kalangan akademisi, praktisi, regulator, dan masyarakat. Penelitian bidang Akuntansi dan Keuangan Indonesia mencakup berbagai pendekatan penelitian, yaitu metode ...