This paper aims to examine the effect of the variable debt equity ratio (DER), financial distress, growth opportunity, liquidity and firm size on the use of derivative instruments as a means of taking hedging decisions. The population and sample of the company are classified as automotive and allied products sub sector manufacturing companies with annual data obtained from the Indonesia Stock Exchange in the period 2011 to 2017, based on the Indonesia Capital Market Directory 2015. To obtain valid research results, the sampling technique used in the study is a purposive sampling method. Hypothesis testing uses a logistic regression model. Keywords: Hedging, DER, Financial Distress, Firm Size, Logistic Regression
{"title":"Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017)","authors":"Ivonne Bonita","doi":"10.28932/jam.v11i2.1905","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1905","url":null,"abstract":"This paper aims to examine the effect of the variable debt equity ratio (DER), financial distress, growth opportunity, liquidity and firm size on the use of derivative instruments as a means of taking hedging decisions. The population and sample of the company are classified as automotive and allied products sub sector manufacturing companies with annual data obtained from the Indonesia Stock Exchange in the period 2011 to 2017, based on the Indonesia Capital Market Directory 2015. To obtain valid research results, the sampling technique used in the study is a purposive sampling method. Hypothesis testing uses a logistic regression model. \u0000Keywords: Hedging, DER, Financial Distress, Firm Size, Logistic Regression","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116300375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost. Keywords: Operational Review, Sales Activity, Effectivity on Sales
{"title":"Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan","authors":"Joey Giovanni Regawa","doi":"10.28932/jam.v11i2.1926","DOIUrl":"https://doi.org/10.28932/jam.v11i2.1926","url":null,"abstract":"Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost. \u0000Keywords: Operational Review, Sales Activity, Effectivity on Sales","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123936704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. Keywords: Audit Committee, Audit Quality, Earning Management.
{"title":"Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI","authors":"Fany, Yie Ke Feliana","doi":"10.28932/JAM.V11I1.1545","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1545","url":null,"abstract":"This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. \u0000The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. \u0000Keywords: Audit Committee, Audit Quality, Earning Management.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129956290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the proposed strategic and retail mix for food trucks in the city of Bandung. The research method used in this study is explorative and descriptive research using interviews, surveys using questionnaires and observations. The sample in this study is a food truck that joins the Bandung Food Truck community, has a regular place, and still active in running a food truck retail business and 120 respondents who are consumers who visit and buy food truck products using purposive sampling technique. Data analysis is carried out qualitatively and quantitatively. The results showed that the food truck target market ranged in age from 15 to 25 years, knew the sources of information about food trucks through social media, and important factors in buying food trucks were products and respondents did not agree with the location of food trucks that were easily visible. The strategy carried out to promote through attractive social media adjusts to the times such as discounts, special menus and attractive booths to have a good impact and where food trucks become known and crowded. Keywords: Marketing Strategy, Retail Mix, Food Truck
{"title":"Analisis Dan Usulan Strategi Bauran Ritel Food Truck di Kota Bandung","authors":"Ignatius Bryan Abimanyu Wicaksono, Rakean Tajali Kahfi","doi":"10.28932/JAM.V11I1.1540","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1540","url":null,"abstract":"This study aims to determine the proposed strategic and retail mix for food trucks in the city of Bandung. The research method used in this study is explorative and descriptive research using interviews, surveys using questionnaires and observations. The sample in this study is a food truck that joins the Bandung Food Truck community, has a regular place, and still active in running a food truck retail business and 120 respondents who are consumers who visit and buy food truck products using purposive sampling technique. Data analysis is carried out qualitatively and quantitatively. The results showed that the food truck target market ranged in age from 15 to 25 years, knew the sources of information about food trucks through social media, and important factors in buying food trucks were products and respondents did not agree with the location of food trucks that were easily visible. The strategy carried out to promote through attractive social media adjusts to the times such as discounts, special menus and attractive booths to have a good impact and where food trucks become known and crowded. \u0000Keywords: Marketing Strategy, Retail Mix, Food Truck","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127768128","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce. Keywords: e-commerce dan UMKM
{"title":"18 Imperative E –Commerce:Analisis Kesiapan Pelaku UMKM Kota Bandung Dalam Mengembangkan Industri Kreatif Digital","authors":"Remon Gunanta, Niki Hadian","doi":"10.28932/JAM.V11I1.1550","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1550","url":null,"abstract":"Para pelaku UMKM dalam mengahadapi MEA harus memiliki kemampuan menggunakan tekologi informasi, dalam hal ini yaitu e-commerce. Namun pelaku UMKMmemiliki kesiapan yang berbeda. Tujuan dari penelitian ini adalah untuk mengetahui penggunaan teknologi informasi dan sikap pelaku UMKM dalam menerapkan e-commerce.Jenis penelitian adalah penelitian deskriptif sedangkan metode penelitian yang akan digunakan adalah metode kuantitatif dan analisis Multiatribute Attitude Model (MAM). Hasil penelitian menggambarkan bahwa sebagian besar UMKM Kota Bandung memilih menggunakan teknologi informasi dengan media sosial. Sedangkan sikap UMKM Kota Bandung terhadap atribut 18 imperative e-commerce menunjukkan tingkat kesiapan yang baik dalam menerapkan e-commerce. \u0000Keywords: e-commerce dan UMKM","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129199519","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Economic activities in the real sector is very important, because it has a strong connection with consumption, jobs, and income. The financial sector has the important task to be an intermediary to facilitate the real sector for obtaining funds. The purpose of this study is to see the causal relationship of the financial sector with the real sector of Indonesia from 1986-2015. By using the VAR (Vector Auto Regression) method, the results show that unemployment and banking sector, unemployment and capital market as well as GDP and banking sector have bi-directional causality pattern, whereas capital market and GDP in Indonesia has a one-way causality pattern. Keywords: Financial Sector, Real Sector, VAR
{"title":"Hubungan Kausalitas Antara Sektor Keuangan Dan Sektor Riil di Indonesia","authors":"F. Gunawan","doi":"10.28932/JAM.V11I1.1541","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1541","url":null,"abstract":"Economic activities in the real sector is very important, because it has a strong connection with consumption, jobs, and income. The financial sector has the important task to be an intermediary to facilitate the real sector for obtaining funds. The purpose of this study is to see the causal relationship of the financial sector with the real sector of Indonesia from 1986-2015. By using the VAR (Vector Auto Regression) method, the results show that unemployment and banking sector, unemployment and capital market as well as GDP and banking sector have bi-directional causality pattern, whereas capital market and GDP in Indonesia has a one-way causality pattern. \u0000Keywords: Financial Sector, Real Sector, VAR","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130379794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims toanalyze the effect of earning per share (EPS), return on equity (ROE) and net profit margin (NPM) on stock price, whichare listed active in IDX30 in BEI Period 2014-2017. Data analyzed using multiple regression analysis, t-Test and F-Test with significance level of 5%. Data have been processed by using SPSS Ver. 23 for windows. The results showed partial EPS, ROE and NPM influence on stock price and three ratios simultaneously influence stock price. Keywords: EPS, ROE, NPM, Stock Price and IDX30
本研究旨在分析2014-2017年期间在IDX30指数中活跃的上市公司每股收益(EPS)、净资产收益率(ROE)和净利润率(NPM)对股价的影响。数据分析采用多元回归分析、t检验和f检验，显著性水平为5%。数据已使用SPSS Ver. 23 for windows进行处理。结果表明，每股收益、净资产收益率和净现值对股价有部分影响，且三者同时对股价有影响。关键词:每股收益、净资产收益率、净现值、股价、IDX30
{"title":"Pengaruh Rasio Earning per Share (EPS), Return on Equity (ROE) danNet Profit Margin (NPM) pada Harga Saham (Studi pada Saham Perusahaan yang Tercatat dalam IDX30 di BEI Periode 2014-2017)","authors":"Yani Monalisa","doi":"10.28932/JAM.V11I1.1548","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1548","url":null,"abstract":"This study aims toanalyze the effect of earning per share (EPS), return on equity (ROE) and net profit margin (NPM) on stock price, whichare listed active in IDX30 in BEI Period 2014-2017. Data analyzed using multiple regression analysis, t-Test and F-Test with significance level of 5%. Data have been processed by using SPSS Ver. 23 for windows. The results showed partial EPS, ROE and NPM influence on stock price and three ratios simultaneously influence stock price. \u0000Keywords: EPS, ROE, NPM, Stock Price and IDX30","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130931939","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Corporate Social Responsibility (CSR) is no longer an option but an obligation for companies in Indonesia and it become legal in the form of President Republic of Indonesian’s laws and in the form of Minister of Environment Regulation. Prior studies show that companies which perform well in the CSR implementation will have better financial performance. This is due to the HALO effect where a good corporate CSR performance will gain good credibility in the eyes of consumers so that consumers appreciate it through purchasing the company's products. The test result using a simple linear regression test model shows that there is no influence of the company's CSR credibility as measured by the acquisition of the Corporate Performance Ranking Program (PROPER) on consumer valuation as measured by the company's total annual sales. 72 data observations were obtained from 7 companies listed on the Indonesia Stock Exchange from 2002-2016 and participated in PROPER activities. Keywords: CSR Credibility, PROPER, Consumer’s Valuation
{"title":"Pengaruh Kredibilitas Corporate Social Responsibility Terhadap Penilaian Konsumen","authors":"Meyliana, Hanny","doi":"10.28932/JAM.V11I1.1537","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1537","url":null,"abstract":"Corporate Social Responsibility (CSR) is no longer an option but an obligation for companies in Indonesia and it become legal in the form of President Republic of Indonesian’s laws and in the form of Minister of Environment Regulation. Prior studies show that companies which perform well in the CSR implementation will have better financial performance. This is due to the HALO effect where a good corporate CSR performance will gain good credibility in the eyes of consumers so that consumers appreciate it through purchasing the company's products. The test result using a simple linear regression test model shows that there is no influence of the company's CSR credibility as measured by the acquisition of the Corporate Performance Ranking Program (PROPER) on consumer valuation as measured by the company's total annual sales. 72 data observations were obtained from 7 companies listed on the Indonesia Stock Exchange from 2002-2016 and participated in PROPER activities. \u0000 \u0000Keywords: CSR Credibility, PROPER, Consumer’s Valuation","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134525139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan dari penelitian ini adalah untuk menganalisa pengaruh nilai tukar, harga minyak, tingkat inflasi, terhadap delta harga properti, real estate dan harga indeks konstruksi bangunan di Indonesia. Penelitian ini dilakukan karena tren harga saham properti berkembang pesat pada periode 2011 hingga 2015 di Indonesia, membuat urgensi untuk memprediksi yang lebih baik di masa depan. Kerangka teoritis dibuat dari data sekunder dan juga termasuk faktor fundamental dari harga indeks.Data yang digunakan untuk penelitian ini adalah delta harga indeks dalam data harian pada periode Januari 2011 - Desember 2015. Variabel independen yang digunakan dalam penelitian ini adalah nilai tukar, harga minyak, tingkat inflasi, dan indeks properti sebagai variabel dependen. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengujian hipotesis menggunakan regresi OLS terutama uji statistik (uji F) dan uji statistik parsial (uji t) dengan tingkat signifikansi ? = 5%. Hasilnya adalah 3 variabel independen signifikan yaitu nilai tukar, harga minyak, dan tingkat inflasi. Kata Kunci: Properti, Real Estate, dan Konstruksi Bangunan, Nilai Tukar, Harga Minyak, Tingkat Inflasi, Regresi OLS
{"title":"Pengaruh Nilai Tukar, Harga Minyak, Inflasi Terhadap Delta Properti di Pasar Saham Indonesia","authors":"Sandy Suryajaya, K. Kurnia","doi":"10.28932/JAM.V11I1.1547","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1547","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk menganalisa pengaruh nilai tukar, harga minyak, tingkat inflasi, terhadap delta harga properti, real estate dan harga indeks konstruksi bangunan di Indonesia. Penelitian ini dilakukan karena tren harga saham properti berkembang pesat pada periode 2011 hingga 2015 di Indonesia, membuat urgensi untuk memprediksi yang lebih baik di masa depan. Kerangka teoritis dibuat dari data sekunder dan juga termasuk faktor fundamental dari harga indeks.Data yang digunakan untuk penelitian ini adalah delta harga indeks dalam data harian pada periode Januari 2011 - Desember 2015. Variabel independen yang digunakan dalam penelitian ini adalah nilai tukar, harga minyak, tingkat inflasi, dan indeks properti sebagai variabel dependen. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Pengujian hipotesis menggunakan regresi OLS terutama uji statistik (uji F) dan uji statistik parsial (uji t) dengan tingkat signifikansi ? = 5%. Hasilnya adalah 3 variabel independen signifikan yaitu nilai tukar, harga minyak, dan tingkat inflasi. \u0000Kata Kunci: Properti, Real Estate, dan Konstruksi Bangunan, Nilai Tukar, Harga Minyak, Tingkat Inflasi, Regresi OLS","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"363 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122854247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris apakah Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge berpengaruh terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung). Sampel yang digunakan dalam penelitian ini adalah Wajib Pajak aktif yang terdaftar di KPP Madya Bandung.Data dikumpulkan menggunakan metode incidental sampling.Pengumpulan data dilakukan dengan penyebaran kuesioner.Jumlah kuesioner yang terkumpul sebanyak 78 kuesioner dari 120 kuesioner yang disebar.Penelitian ini dianalisis dengan menggunakan model analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan Kualitas Pelayanan Account Representative terhadap Kepatuhan Wajib Pajak namun tidak terdapat pengaruh Tax Knowledge terhadap Kepatuhan Wajib Pajak. Kata Kunci:Kualitas Pelayanan Account Representative (AR), Tax Knowledge, Kepatuhan Wajib Pajak
{"title":"Pengaruh Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung)”","authors":"Yuliana Gunawan, Meyliana, Maria Natalia","doi":"10.28932/JAM.V11I1.1549","DOIUrl":"https://doi.org/10.28932/JAM.V11I1.1549","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris apakah Kualitas Pelayanan Account Representative (AR) dan Tax Knowledge berpengaruh terhadap Kepatuhan Wajib Pajak (Studi pada Wilayah KPP Madya Bandung). Sampel yang digunakan dalam penelitian ini adalah Wajib Pajak aktif yang terdaftar di KPP Madya Bandung.Data dikumpulkan menggunakan metode incidental sampling.Pengumpulan data dilakukan dengan penyebaran kuesioner.Jumlah kuesioner yang terkumpul sebanyak 78 kuesioner dari 120 kuesioner yang disebar.Penelitian ini dianalisis dengan menggunakan model analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan Kualitas Pelayanan Account Representative terhadap Kepatuhan Wajib Pajak namun tidak terdapat pengaruh Tax Knowledge terhadap Kepatuhan Wajib Pajak. \u0000Kata Kunci:Kualitas Pelayanan Account Representative (AR), Tax Knowledge, Kepatuhan Wajib Pajak","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114596050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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