KALBISIANA Jurnal Sains, Bisnis dan Teknologi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua artikel yang dikirimkan harus merupakan artikel asli, hasil penelitian yang sebelumnya tidak pernah dipublikasikan, eksperimental atau teoritis, dan akan ditinjau oleh reviewer. Artikel yang dikirimkan ke jurnal harus memenuhi kriteria ini dan tidak boleh sedang dipertimbangkan untuk publikasi di tempat lain. Naskah harus mengikuti gaya jurnal dan dapat ditelaah dan diedit.
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<![CDATA[Pengaruh Kompleksitas Tugas, Skeptisme dan Self-efficacy Terhadap Audit Judgement ]]>
<![CDATA[Andhika Dhevara]]>;
<![CDATA[Sophia Andini]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study discusses the evaluation of task commitment, skepticism and self-efficacy of audit judgement. This research was conducted at a Public Accounting Firm using probability sampling method with simple random sampling technique using primary data. Questionnaire data analysis was carried out by multiple regression using SPSS version 25 application. The population of this study were auditors working in the Jakarta Public Accountant Office and obtained sample of 80. The results showed that skepticism and self-efficacy had a positive effect on audit judgement and task effectiveness had no effect on audit judgement. As for task effectiveness, skepticism and self-efficacy together influence audit judgment.]]>
<![CDATA[Pengaruh Profitabilitas dan Financial Distress Terhadap Tax Avoidance dengan Corporate Governance Sebagai Variabel Pemoderasi ]]>
<![CDATA[Fadillah Egiana]]>;
<![CDATA[Dade Nurdiniah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research aims to test empirically the effect of profitability and financial distress towards tax avoidance with corporate governance as measured by independent board of commissioners, institutional ownership, and managerial ownership as moderating variable. This research used quantitative data from trading and servicecompanies listed in Indonesia Stock Exchange (BEI) during the year 2016-2018, with theselection of sample used purposive sampling method, and the testing of hypothesis used multiple regression analysis. The result of this research showed that profitability has influenceon tax avoidance and financial distress has influence on tax avoidance. The independent board of commissioners and managerial ownership do not moderate the influence of the profitability and financial distress on tax avoidance, butmoderate of the institutional ownership has influenceof the profitability and financial distress on taxavoidance.]]>
<![CDATA[Pengaruh Sales Growth, Kepemilikan Institusional dan Kepemilikan Asing Terhadap Tax Avoidance ]]>
<![CDATA[Maria Renata]]>;
<![CDATA[Ahalik]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research objective is to determine the influence of sales growth,Institusional ownership and foreign ownership on tax avoidance. This research uses quantitative methods. The population in this study is companies that have IPO in 2014-2016 with data processed in 2016-2018 listed on the Indonesia Stock Exchange. The sampel selection method uses saturated sampling totaling 28 copanies with 84 observations based on certain criteria. Data analysis method used in this reseach is descriptive analysis and multiple linear regression analysis using SPSS version 25 application. The results of this study are that sales growth has a significant effect on tax avoidance. while institusional ownelship does not significantly infuence tax avoidance. In addition, foreign ownerships has nosignficant effect on tax avoidance. In addition, foreign ownership has no significant effect ion tax avoidance.]]>
<![CDATA[Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Tax Avoidance ]]>
<![CDATA[Owen Jonathan Pratama Sibarani]]>;
<![CDATA[Emmiliana Hartanti]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[Tax avoidance is a process carried by companies to reducing tax burden so that profits can be obtained maximally without violating tax regulations. This research aims to analyze the influence leverage, profitability, and company size towards tax avoidance. The population in this research are all of the manufacturing companies basic industry & chemical sub – sector and consumer goods sub - sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 - 2018. The sample selection by using purposive sampling and obtain a sample of 48 companies or 144 observation data. The data analysis method used in this research is multiple linear regression by using SPSS version 25. The simultaneously result showed that leverage, profitability, and company size do not affected towards tax avoidance. And the partially result showed that leverage do not affect toward tax avoidance, profitability affect toward tax avoidance, and company size responsibility affected toward tax avoidance.]]>
<![CDATA[Pengaruh Corporate Governance, Ukuran Perusahaan dan Profitabilitas Terhadap Tax Avoidance ]]>
<![CDATA[Islah Amara]]>;
<![CDATA[Emmiliana Hartanti]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine the effect of corporate governance, company size and profitability on tax avoidance. In this study the sample used was manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2016-2018 with a total sample of 67 companies with a purposive sampling technique. This study uses multiple regression with a common effect approach. Tests conducted in this study are descriptive statistical tests, normality tests, multiple regression analysis tests, coefficient of determination tests, and partial significant tests. The results of this study indicate that company size and profitability have no effect on tax management, while corporate governance has an effect on tax avoidance.]]>
<![CDATA[Pengaruh Perencanaan Pajak dan Relevansi Nilai Laba Terhadap Nilai Perusahaan dengan Kepemilikan Institusional sebagai Pemoderasi ]]>
<![CDATA[Ira Alpina BR Surbakti]]>;
<![CDATA[Nera Marinda Machdar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study examines the effect of tax planning and the value relevance of earnings on firm value with institutional ownership as moderating. This study uses a sample of manufacturing companies listed on Indonesia Stock Exchange (IDX) in the range of 2013-2017. The research sample used was 51 companies with 255 observations. Data analysis used multiple regression analysis and Moderated Regression Analysis (MRA). The results of the study with multiple regression analysis show that tax planning does not have a significant effect on firm value, while the relevance of earnings values has a significant effect on firm value. The analysis of the moderating variable with the MRA test shows that disclosure of institutional ownership is not able to moderate the relationship between tax planning to firm value, while disclosure of institutional ownership is able to moderate the relationship between the relevance of earnings value to firm value.]]>
<![CDATA[Pengaruh Beban Kerja dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kinerja Karyawan di Kantor Pemerintah Xyz ]]>
<![CDATA[Dina Permatasari]]>;
<![CDATA[Ignatius Ario Sumbogo]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine whether there is an influence between workload and the modernization of the tax administration system on the performance employees in the XYZ Government Office. This study uses a quantitative approach through distributing questionnaires to 100 XYZ Government Office employees. Hypothesis test results (t test) show that workload variables have a significant effect on employee performance variables. This is indicated by the value of t arithmetic of 3.375> t table 1.984 which is greater than t table. Likewise, the modernization of the tax administration system variable has a significant effect on employee performance variables with t count of 4.855> t table 1.984 which is greater than t table. The conclusion of this study is that the workload and modernization of the tax administration system have a significant effect on employee performance.]]>
<![CDATA[Pengaruh Gaji Guru dan Motivasi Kerja Terhadap Kinerja Guru pada SDIT Al-Muddatsiriyah ]]>
<![CDATA[Farid Wajdi]]>;
<![CDATA[Didin Hikmah Perkasa]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to determine the effect of teacher salaries and work motivation on the performance of SDIT Al-Muddatsiriyah Jakarta teachers partially and simultaneously. Data is processed using SPSS v. 24. This study uses a quantitative approach through the results of interviews and questionnaires. Sampling taken from the entire population produced 50 respondents. The analysis used includes validity test, reliability test, classic assumption test, multiple linear regression test, test coefficient of determination, and hypothesis testing. The results of the study found that: 1.) partially teacher salaries had a significant effect on teacher performance with thitung (5,815)> t table (2012) 2.) partially work motivation had a significant effect on teacher performance with tcount (3,732)> t table (2012) 3 .) Simultaneously teacher salaries and work motivation have a significant effect on teacher performance with Sig. (0,000) <(0,05).]]>
<![CDATA[Pengaruh Konflik Peran, Ambiguitas Peran, dan Kelebihan Peran Terhadap Kualitas Audit ]]>
<![CDATA[Reynaldo Savero]]>;
<![CDATA[Agus Munandar]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This study aims to examine whether role conflict, role ambiguity and role excess have an influence on auditor quality. This study uses a survey approach in the form of a questionnaire filled out by 67 auditors in Jakarta as respondents. The data in this study were processed using SPSS 25 For Windows software. The hypothesis in this study was tested using multiple regression tests, T tests and F tests. The results in this study indicate that role conflict, role ambiguity and role overload have a significant effect on audit quality.]]>
<![CDATA[Pengaruh Struktur Modal, Persistensi Laba dan Ukuran Perusahaan Terhadap Kualitas Laba ]]>
<![CDATA[Anastasia Lie Tjahjadi]]>;
<![CDATA[Dade Nurdiniah]]>
<![CDATA[ KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 4 (2022): Kalbisiana ]]>
Publisher : <![CDATA[UNIVERSITAS KALBIS ]]>
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<![CDATA[This research was aimed to know determine the effect of capital structure, earnings persistence and company size on earnings quality. Earnings quality is a measure to compare what the profit generated is the same as what was previously planned. In this study, the sample used was manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period with a total sample of 58 companies. Data analysis method used in this study uses multiple linear regression analysis. The results showed that the capital structure affects earnings quality. The persistence of earnings based on accrual quality is stated to have an effect on earnings quality. The size of the company stated no effect on earnings quality.]]>
