Accounting: Recent submissions
Now showing items 21-40 of 174
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Pengaruh political connection dan military connection terhadap indikasi fraudulent financial statement melalui audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2018
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-14)Penelitian ini menganalisis pengaruh Political Connection dan Military Connection terhadap indikasi Fraudulent Financial Statement melalui audit delay. Penelitian ini meneliti dua pengaruh yaitu pengaruh langsung dan tidak ... -
Praktik audit syariah terkait dengan sharia compliance bank BCA Syariah di Surabaya
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-24)Penelitian ini bertujuan untuk menganalis mengenai praktik Audit mengenai Kepatuhan Syariah (Sharia Compliance) pada BCA Syariah Surabaya terkait pelaksanaan kegiatan usaha dan operasionalnya berdasarkan Fatwa-Fatwa MUI ... -
Pengaruh top management support terhadap kualitas sistem informasi akuntansi dengan fintech sebagai variabel moderasi
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-24)Penelitian ini bertujuan untuk memberikan pengetahuan terkait pengaruh Top Management Support terhadap Sistem Informasi Akuntansi yang melibatkan Fintech sebagai variabel moderasi. Penelitian ini diharapkan bermanfaat ... -
Pengaruh efektivitas dan efisiensi penerapan e-Faktur, sanksi PPN, dan pelayanan fiskus terhadap kepatuhan pengusaha kena pajak di Kota Surabaya
(2020-09-14)Pajak merupakan sumber penerimaan negara, salah satu jenis pajak yang berkontribusi besar terhadap penerimaan negara yaitu Pajak Pertambahan Nilai (PPN) yang sering ditemui dalam kehidupan sehari-hari. Namun adanya penggunaan ... -
Evaluasi penerapan PSAK no. 45 dan implementasi ISAK no. 35 pada Yayasan Tangan Terbuka
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-14)Penerapan PSAK 45 sebagai standar pelaporan keuangan untuk entitas berorientasi nirlaba di Indonesia telah berlaku sejak tahun 1997. Perkembangan organisasi nirlaba di Indonesia dalam pelaksanaan dan jumlahnya, IAI melalui ... -
Pengembangan index score untuk profil audit internal di perusahaan pt. IK
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-04-20)Internal auditor adalah kegiatan pemberian kepastian atas objek yang diselidiki dan konsultasi yang dilakukan secara independen dengan tujuan menambahkan nilai pada laporan keuangan dan meningkatkan operasi perusahaan. ... -
Analisis kemampuan perpajakan dan keterampilan digital mahasiswa akuntansi berdasarkan qualified skill yang diperlukan oleh perusahaan manufaktur dalam industri 4.0
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-10-24)Revolusi Industri 4.0 atau yang lebih dikenal dengan Era Digital saat ini akan mengubah dunia. Beberapa profesi akan musnah atau akan berkembang seiring dengan kemajuan teknologi, dan profesi akuntansi diprediksikan menjadi ... -
Pengaruh penerapan e-system, pemahaman perpajakan dan pelayanan fiskus pada masa pandemi covid-19 terhadap pelaksanaan self assessment system WPOP di Kota Surabaya
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-09-14)Pelaksanaan self assessment system pada masa pandemi Covid-19 mendorong Wajib Pajak untuk bersikap lebih aktif dalam menghitung, membayar dan melaporkan pajak. Hal ini membutuhkan pelayanan serta sarana yang baik untuk ... -
Turnitin: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
(International Journal of Society Systems Science, 2020-11-06) -
Reviewer II: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-12-02) -
Reviewer I: Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
(Universitas Pelita Harapan Surabaya - Faculty Of Business School - Department Of Accounting, 2020-12-02) -
Analysis the effect of corporate social responsibility on tax avoidance with profitability and firm size as moderating variables
(International Journal of Society Systems Science, 2020-11-06)Abstract: Companies that take benefits of natural resources are required to implement corporate social responsibilities (CSRs). Besides, they have an obligation to pay tax. CSR and tax have the same goal to improve ... -
Online Self Assessment and Peer Assessment of Students Teamwork: Evidence from Accounting Information System Discipline
(Research Journal of Finance and Accounting, 2019-05-31)This research was conducted to find out the extent to which a College Instructor can depend on peer evaluation of students as an accurate reflection of the contribution of each team member on the Team Project. This study ... -
PROPERTY SALES TAX AND BUYING INTEREST IN INDONESIA
(STIE EKUITAS, 2019-07-04)The Surabaya city government still applies the old rules, which do not implement a reduction in property sales tax rates. Data from the Office of Revenue and Financial Management (DPPK) The Surabaya city government noted, ... -
ANALYSIS THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON TAX AVOIDANCE WITH PROFITABILITY AND FIRM SIZE AS MODERATING VARIABLES (EMPIRICAL STUDY ON MINING SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013-2017)
(STIE EKUITAS, 2019-07-04)Nowadays, all companies, especially companies that utilize Natural Resources in running their business operations, are required to implement CSR activities. On the other hand, the company also should make tax payments. ... -
Luxury Car Sales after Taxes Reduction: Indonesian Market Experience
(The Mattingley Publishing Co., Inc, 2020-02-28)The elimination and reduction of taxes on certain types of goods have reaped various responses in the community, including luxury cars. Some people agree with the government policy, but there are also people who disagree. ... -
Financial Literacy and Entrepreneurship Motivation Among Micro, Small, and Medium Enterprises from Gender Perspective
(INTRAN5 PUBLISHING, 2018-12-01)Financial management skill should be possessed more for micro, small, and medium enterprises. In order to manage their financial, the skill of financial literacy is a must. Sufficient financial literacy can lead to ... -
AIMQ METHODOLOGY FOR ACCOUNTING INFORMATION SYSTEM TECHNOLOGY ASSESSMENT
(INTERNATIONAL JOURNAL OF CURRENT RESEARCH, 2018-05-01)Information Quality is the main factor in assessing the success of an information system. Poor information may lead companies to make wrong decisions while good information could help companies to assess the company's ... -
ACCOUNTING OF PEACE: GREEN MOVEMENT IN INDUSTRY 4.0 (NECESSITY OF DECONSTRUCTION?)
(International Journal Of Advanced Research, 2018-05-01)This paper provides a discussion of how Industry 4.0 supports the purpose of the green movement brought by the accounting of peace philosophy. The meaning of accounting has evolved over time. Accounting is not merely a ... -
Tax Amnesties in the Perspective of Tax Collection Principles: A Review of Some Banks in Indonesia
(Global Research Institute For Business Academics, 2017-01-27)On July 1st 2016 the Indonesian government imposed a tax amnesty program. Through this program are expected to find new sources of tax revenue and increase state revenue. Tax amnesty program launched by the Indonesian ...