E-Journal Universitas Hindu Indonesia
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PENGARUH KARAKTERISTIK PERUSAHAAN DAN AGRESIVITAS PAJAK TERHADAP SUSTAINABILITY REPORT
Get PDFThe purpose of this study was to examine and analyze the effect of profitability, leverage, firm size, and tax aggressiveness on sustainability report. The type of data used in this study is secondary data in study manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2020 period. Sampling was done by purposive sampling method with a total sample of 65. The analysis technique used was multiple linear regression using the Software Statistical Program For Social (SPSS) version 24.0. The result of this study indicate that leverage has a positive effect on sustainability report, firm size has a positive effect on sustainability report, tax aggressiveness has a positive effect on sustainability report, while profitability have no effect on sustainability report
Pengaruh Leverage dan Likuiditas terhadap Tingkat Underpricing Perusahaan non Keuangan yang IPO
Get PDFThe purpose of this study is to examine the impact of leverage and liquidity on the level of underpricing in non-financial companies that conducted Initial Public Offerings (IPOs) on the Indonesia Stock Exchange (IDX) between 2019 and 2022. Purposive sampling method was used in sampling this study. The study population consisted of 218 companies that conducted IPOs in that time frame, while the research sample used amounted to 179 companies. The data analysis technique applied is multiple linear regression. The results showed that there was no significant influence between leverage measured by Debt To Asset Ratio (DAR) and liquidity measured by Current Ratio (CR) on underpricing
Pengaruh Kualitas Produk dan Promosi Media Sosial Terhadap Minat Pembeli Sekopi Renon
Get PDFThis research aims to find out how much influence product quality and promotion using Instagram social media have on consumer buying interest at the Sekopi Renon coffee shop through buyer interest. In the first part, the researcher first distributed the questionnaire viagoogle form to 100followers which was then distributed via the social media application Instagram Sekopi Renon to carry out validity and reliability testing. In the second part, the researchers then tested classical assumptions in the form of Normality Test, Multicollinearity Test, and Heteroscedasticity Test. In the third part the researcher carried out a multiple linear regression test. And finally, the researchers carried out tests using the independent F-test and t-test to determine the influence between product quality and Sekopi Renon\u27s Instagram social media promotion. The results of the research show that (1) Product quality and social promotion using Instagram simultaneously have a positive and significant effect on buyer interest in the Sekopi Renon coffee shop (2) Product quality partially has no effect on buyer interest in the Sekopi Renon coffee shop (3) Social promotion with Instagram partially has a positive and significant effect on buyer interest in the Sekopi Renon coffee shop
Pengaruh Penerapan Teknologi Informasi, Persepsi Korupsi Pajak Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Denpasar Timur
Get PDFBased on data from the Central Bureau of Statistics, the realization of state revenue from the tax sector in 2019 was IDR 1,955 trillion. Given the large portion of revenue from the tax sector to state revenue, special attention is needed in order to maintain compliance from the taxpayers themselves. Taxpayer decisions in the context of carrying out their obligations can be influenced by various factors, in this study the limiting factors used are the application of information technology, perceptions of tax corruption, and tax rates. The sample in this study were individual taxpayers registered at KPP East Denpasar, totaling 100 samples, which were determined by the probability sampling method with the simple random sampling technique. The type of data used is quantitative data sourced from primary data and secondary data. In this study the data analysis technique used was multiple linear regression analysis with the coefficient of determination test, F and T. The results showed that the application of information technology, perceptions of tax corruption and tax rates had a positive significant effect on individual taxpayer compliance at KPP East Denpasar
Pengaruh Persepsi Kemudahan, Efektivitas serta Resiko Pengguna Terhadap Minat Penggunaan Financial Technology Peer to Peer Lending di Masa Pandemi Covid-19: Studi Kasus Unit Usaha Mikro di Kota Denpasar
Get PDFThe reason of this consider was to choose the affect of seen consolation, practicality (seen comfort) and risk on the intentional to utilize peer-to-peer crediting development in the midst of the Covid-19 broad in Denpasar City. This consider businesses plan information gotten by passing on considers to 100 respondents who are fintech peer-to-peer banks. This consider businesses a crucial likelihood investigating technique. To analyze the ask almost data, distinctive coordinate backslide examination was utilized as an informative instrument, particularly SPSS shape 24. The comes around showed up that (1) seen ease of utilize and (2) seen comfort had a positive and basic affect on utilization. Cash related advancement that gives peer-to-peer advancing. In any case, (3) the chance of utilizing the client highlights a negative and critical affect on the charmed in utilizing common crediting advancement
Perilaku Tidak Etis, Asimetri Informasi Dan Ketaatan Aturan Akuntansi Terhadap Fraud Akuntansi Pada LPD Se-Kecamatan Mengwi
Get PDFLPD accounting fraud can disrupt their financial and business operations and cause harm to clients, stakeholders and the local community. The purpose of this study was to analyze the impact of unethical conduct, information asymmetry, and accounting compliance on trends in accounting fraud in Mengwi District LPD. The study included her 152 respondents who were selected using targeted random sampling and whose data were collected through questionnaires. Data analysis includes hypothesis testing using multiple regression analysis and t-test. The results show that unethical behavior and information asymmetry have a significant and positive impact on accounting fraud trends, while compliance with accounting rules has a significant and negative impact on accounting fraud trends.. The report recommends improving internal controls to prevent accounting fraud as early as possible
Memaksimalkan Kinerja dengan Mengelola Job Description dan Beban Kerja
Get PDFImproving performance is certainly not easy because companies must pay attention to many things such as job descriptions and workload. The goal to be achieved in this study is to maximize performance by managing job descriptions and workload. This study involved 36 people and involved all members of the population as respondents using the census method. The data is tested by performing multiple linear regression. The results of the deterministic analysis show that job descriptions and workload affect employee performance by 78.4 percent. Job descriptions partially affect performance positively and significantly, while workload partially affects performance negatively and significantly. Simultaneous testing shows the results that job description and workload significantly affect performance. Research advice is to maximize job descriptions and reduce workload
Pengaruh Kualitas Pelayanan, Kualitas Produk dan Kepercayaan terhadap Kepuasan Anggota Koperasi
Get PDFFor the benefit of all, groups of individuals create and run cooperatives, which are businesses that offer financial services. The idea of kin-based economic movement serves as the foundation for cooperative activity. Member satisfaction needs to be considered so that cooperatives can continue to exist and compete in the financial world where the level of competition is getting higher. A satisfied membership will undoubtedly have a good effect on the cooperative. Service quality, product0quality, andotrust are the determinants of satisfaction. Theogoaloofothis study0is0to0determine how trust, service, and product quality affect KSP Rahayu Mandiri member satisfaction. Customers of KSP Rahayu Mandiri made up the entire population of this study. 98 participants made up the study\u27sosamples,owhichowereoselected using the randomosampling methodoandoevaluated using various linear regression analytic approaches. According to the study\u27s findings, member satisfaction is positively impacted by service quality. Member satisfaction is positively impacted by productoquality. Trust hasoa positiveoeffect onomember satisfaction, suggested KSP. Rahayu Mandiri to improve serviceoquality,oproduct quality0and0trust so that memberosatisfaction continues to increase at KSP. Rahayu Mandir
Pengaruh Motivasi Kerja dan Disiplin Kerja terhadap Kinerja Karyawan di Perusahaan Umum Daerah Gianyar
Get PDFThis study aims to determine the effect of work motivation and work discipline on the performance of employees of the Gianyar Regional Public Company. The research method used is quantitative. The location of the study in the Gianyar Regional Public Company The sample used was 36 respondents. The data analysis techniques used are Validity Test, Reliability, Classical Assumptions, Multiple Linear Regression, Coefficient of Determination, Test t and Test F. Based on the results of the study, it was found that work motivation has a significant positive effect on employee performance, work discipline has a significant positive effect on employee performance, and simultaneously work motivation and work discipline have a positive and significant effect on employee performance. The suggestion in this study is that the Gianyar Regional Public Company should routinely provide training to employees, procure facilities that are lacking and replace facilities that are no longer suitable for use and provide reprimands or sanctions to employees who do not comply with all the rules set by the Company
Pengaruh Disiplin Kerja, Budaya Organisasi, dan Kompensasi Finansial terhadap Kinerja Karyawan pada Ohana Bali Catering di Denpasar
Get PDFPerformance plays a very important role because performance is the final result of the process carried out by employees in completing their tasks. Employee performance is influenced by many factors, including work discipline, organizational culture, and financial compensation. The aim of this research is to determine the direct influence of work discipline, organizational culture, and financial compensation on employee performance. This research was conducted at Ohana Bali Catering in the city of Denpasar with a population of 30 employees using saturated sampling techniques. The data analysis techniques used are research instrument tests, namely validity and reliability, multiple linear regression analysis, coefficient of determination (R2), F test, t test. The results of the analysis show that work discipline has a positive and significant effect on employee performance, organizational culture has a positive and significant effect on employee performance, financial compensation has a positive and significant effect on employee performance, and work discipline, organizational culture, and financial compensation have a positive and significant effect on employee performance