This research aims to analyze and get empirical evidence about the effect of audit committee, audit quality, ownership institutional, corporate risk and return on assets on the tax avoidance. Sample of this research were property and real estate industries which are listed in Indonesian Stock Exchanges during 2010-2013 period. The number of property and real estate industries that were became in this study were 22 companies with 4 years observation that acquired by purposive sampling method. Hypothesis in this research were tested by multiple regression model.The result of this research showed that corporate risk and return on assets influence the tax avoidance. In the other hand, the audit quality, audit committee and ownership institutional didn't influence the tax avoidance.
Every household produces waste cooking oil that was discharged into the environment without any environmental control. This situation is exacerbated by the lack of public knowledge about the impact of it on health and the environment. Because of that, that was necessary to have an innovation in the use it into products of economic value as solid soap products. This activity was carried out with the PKK Karang Anyar partner, Sawah Besar, Central Jakarta which was conducted by online due to the Covid-19 Pandemic period. This activity was able to encourage the independence economic of partner eco-based. The partners agreed that the training provided could increase the added value of waste cooking oil waste, prevent environmental damage, and increase community entrepreneurship. In addition, it could reduce household expenditure in terms of reducing spending on washing agent related to the economy that was felt heavy when Pandemic Covid-19.
The objective was to describe morphology, structure of anatomy, and cytology characters of the five species as well as to determine their differences each other. In the present study five Nepenthes from West Kalimantan were evaluated: N. veitchii, N. negleta, N. bicalcarata, N. clipeata, and N. hirsuta. Morfology analysis of five species Nepenthes showed different morphology in particular shape of pitcher that each species have a unique pitcher. Cytology analysis showed high variation between species. In general, it was demonstrated that N. bicalcarata tended to have bigger epidermal cells and stomata. N. bicalcarata had aktinocytik tipe of stomata and N. clipeata, N. veitchii, N. hirsuta, and N. negleta had anomocytik tipe of stomata. Stomata only had on the lower surface except N. negleta had stomata on the upper too. N. negleta had the higher of density and index stomata. The result of transversal showed variation of mesofil tissue (parenchim of palisade and spons). Epidermis cell was conducted in one layer with hipoepidermis cell more than one layer with the biggest size than epidermis cell. N. veitchii had more tricoma from the others species.
Whistleblowing is an implementing regulation by employees regarding information that is believed to violate the law, practice or professional statement, or related to procedural errors, violations, authority, or endangering the public and work safety. The purpose of this research to examine the effect of machiavellian nature, professional commitment, and seriousness of the offense to the whistleblowing intention of tax employee with moderated by retaliation variables. This research was conducted on tax employees who work at Pratama Tax Office in South Jakarta region and Bekasi with 95 respondents. The data processing methods used by researcher are the multiple regression and moderate regression analysis. The results of this research showed that machiavellian nature, commitment professional and seriousness of the offense has significant effect toward the whistleblowing intention both partially and simultaneously. Furthermore, retaliation can’t be a moderating for machiavellian nature and commitment professional toward the whistleblowing intention. But the retaliation can be a moderating for seriousness of the offense toward the whistleblowing intention.
This study aims to obtain empirical evidence about the effect of auditor reputation, corporate governance mechanism (independent commissioner managerial ownership, institutional ownership) to integrity of financial statement at the manufacturer companies in Indonesia. Integrity of financial statement define as how far a financial statement disclosure shows truth and honest information. Independent variables used in this study were reputation auditor and corporate governance mechanism was analyzed by independent commissioner managerial ownership, institutional ownership. Dependent variable used in this study is integrity of financial statement was analyzed by conservatism. Study's sample was manufacturer companies listed in Indonesia Stock Exchange (IDX) period among 2008-2010. Data was collected by purposive sampling method. Total 56 manufacturer companies were taken as study's sample. The method of analysis of this research used multiple regression. The results of this research showed that reputation auditor and independent commissioner had significant effect to integrity of financial statement. Meanwhile, Institutional ownership and managerial ownership had not significant effect to integrity of financial statement.
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