Jurnal Online Fakultas Ekonomi UST (Universitas Sarjanawiyata Tamansiswa)
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PENGARUH KEKAYAAN DAERAH (PAD), TOTAL ASET, JUMLAH PENDUDUK, TINGKAT KETERGANTUNGAN, DAN TEMUAN AUDIT TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi LKPD pada Provinsi Jawa Tengah Periode 2014-2016)
Get PDFThis study aims to examine the influence of Regional Wealth (PAD), Total Assets, Total Population, Level of Dependency, and Audit Findings on the Level of Disclosure of Local Government Financial Statements (LKPD) in Central Java Province 2014-2016. The population in this study is all districts / cities across the province in Central Java in 2014-2016. The sample used is purposive sampling, so that obtained as much as 81 LKPD. The type of data used is secondary data. Data obtained from the official website of regencies/municipalities in Central Java Province in the form of financial statements that have been audited by BPK and BPS office of Central Java Representative. The analysis technique used is multiple linear regression method. The result of regression test shows that the regional wealth (PAD), Total Asset, Total Population, Level of Dependency, and Audit Finding simultaneously have a significant positive effect on the disclosure of Local Government Financial Statement. Partially, PAD and Dependency Level have no effect on LKPD disclosure, total assets have a significant positive effect on LKPD disclosure, total population and audit findings have significant negative effect on LKPD disclosure.This study aims to examine the influence of Regional Wealth (PAD), Total Assets, Total Population, Level of Dependency, and Audit Findings on the Level of Disclosure of Local Government Financial Statements (LKPD) in Central Java Province 2014-2016. The population in this study is all districts / cities across the province in Central Java in 2014-2016. The sample used is purposive sampling, so that obtained as much as 81 LKPD. The type of data used is secondary data. Data obtained from the official website of regencies/municipalities in Central Java Province in the form of financial statements that have been audited by BPK and BPS office of Central Java Representative. The analysis technique used is multiple linear regression method. The result of regression test shows that the regional wealth (PAD), Total Asset, Total Population, Level of Dependency, and Audit Finding simultaneously have a significant positive effect on the disclosure of Local Government Financial Statement. Partially, PAD and Dependency Level have no effect on LKPD disclosure, total assets have a significant positive effect on LKPD disclosure, total population and audit findings have significant negative effect on LKPD disclosure
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RENTABILITAS EKONOMI PADA KPRI DI KABUPATEN GUNUNGKIDUL PERIODE TAHUN 2014-2016
No full textThe purpose of this research is to analyze the impact of cash turnover, receivable turnover and inventory turnover simultaneously and partially to economic rentability of KPRI in Gunungkidul Regency 2014-2016 period.
The nature of research is correlational. The population is 36 KPRI in Gunungkidul Regency with sampling method that is used in research is purposive judgment sampling. The samples are KPRI Bangun, KPRI Anggun, KPRI Tegak, KPRI Agung, KPRI Makmur, KPRI Dame, KPRI Kejari, KPRI Meter, KPRI Bangun, KPRI Karya Manunggal. The data is obtained by documenting data. Techniques analyse using multiple regression analysis supported by the classical assumption test that is normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The results showed that effect of cash turnover, receivables turnover and inventory turnover simultaneously on economic profitability obtained significant results with a significance value of 0.000 <0.05. Partially, with T test showed that cash turnover, receivable turnover and inventory turnover also get significant result to economic profitability with value of cash turnover 0,001 <0,05, receivable turnover 0,028 <0,05 and inventory turnover 0,000 <0,0
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KEPUASAN KERJA DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL INTERVENING
Get PDFABSTRACT
The purpose of this study is to describe: (1) the influence of transformational force on job satisfaction; (2) the influence of the transformational leadership style on organizational commitment; (3) the influence of organizational commitment to job satisfaction; (4) the influence of transformational leadership style on job satisfaction with organizational commitment debagai intervening variable. This research is a quantitative research. Population in this research is employees "Balu Oto Work Yogyakarta". The data were collected by questionnaire method. Data analysis technique used is regression technique supported by t test, path analysis test and classical assumption test with SPSS 18.00 for windows application.Result of data analysis with significance 0,05 indicate that leadership style have positive and significant effect to job satisfaction; leadership style has a positive and significant impact on organizational commitment; organizational commitment has a positive and significant impact on job satisfaction; transformational leadership style positively affects job satisfaction with organizational commitment as intervening variable.
ABSTRACT
The purpose of this study is to describe: (1) the influence of transformational force on job satisfaction; (2) the influence of the transformational leadership style on organizational commitment; (3) the influence of organizational commitment to job satisfaction; (4) the influence of transformational leadership style on job satisfaction with organizational commitment debagai intervening variable. This research is a quantitative research. Population in this research is employees "Balu Oto Work Yogyakarta". The data were collected by questionnaire method. Data analysis technique used is regression technique supported by t test, path analysis test and classical assumption test with SPSS 18.00 for windows application.Result of data analysis with significance 0,05 indicate that leadership style have positive and significant effect to job satisfaction; leadership style has a positive and significant impact on organizational commitment; organizational commitment has a positive and significant impact on job satisfaction; transformational leadership style positively affects job satisfaction with organizational commitment as intervening variable
PENGARUH INNOVATION DAN SERVICE QUALITY MELALUI CUSTOMER TRUST TERHADAP CUSTOMER SATISFACTION DI PAMELLA SUPERMARKET JL. KUSUMANEGARA NO.141 YOGYAKARTA
Get PDFThis research is conducted to know the influence of innovation and service quality to customer satisfaction through customer trust at Pamella Supermarket Yogyakarta. Research location in Yogyakarta. Population of this research is customer living in Yogyakarta. The sample of 100 respondents taken using accidental sampling technique of data collection method using questioner. Data analysis used is descriptive analysis, multiple regression analysis and path analysis. The results of this study indicate that innovation has significant effect on customer trust; service quality have significant influence to customer trust, innovation has significant effect to customer satisfaction, serive quality has significant effect to customer satisfaction and customer trust have significant effect to customer satisfaction
PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KESADARAN PESERTA DIDIK DENGAN PROGRAM TAX GOES TO SCHOOL SEBAGAI VARIABEL MODERATING
No full text This study aimed to examine to the influence of socialization of taxation to the awareness learners early age in understanding the knowledge of taxation. The Tax Goes To School Programe as a variable that can strengthen or weaken the influence of socialization on taxation against the awareness of learners to understand the knowledge of taxation.
The nature of this research is descriptive research with quantitative approach and the use of primary data types. This research was done in the scope of the 1 Banguntapan Bantul Senior High School. The questionnaire was distributed to 100 respondents and data that can be processed are 93 questionnaires. The method of data analysis in this study using simple regression and test the difference in the absolute.
The results of the study that the socialization of taxation have a positive effect on the awareness of learness early age indicated by the value of t count of 8,269 with the level of the significance of 0,000. The Tax Goes To School Programe is not able to strengthen the influence of socialization of taxation to the awareness learnes early age indicated by the value of t count of 0,041 with the level of the significance of o,967, so that the Tax Goes To School Programe is homologizer moderating variable.
 
Indonesia Pengaruh Independensi Auditor, Kompleksitas Tugas, Pemahaman Good Governance, Ketidakjelasan Peran Terhadap Kinerja Auditor
Get PDFAuditor performance is an action or execution of inspection tasks that have been completed by the auditor within a certain time. The performance of an auditor is seen from several factors that cause an increase or decrease in auditor performance.
This study aims to examine the influence of auditor independence, task complexity, good governance understanding, and unclear role on the performance of auditors. To test the hypothesis used primary data by using purposive sampling method. Data analysis techniques use multiple linear regression analysis with auditor's performance as dependent variable (Y) and auditor independence, task complexity, good governance understanding, unclear role as independent variable (X). After the data were analyzed it was found that the auditor independence variable had a positive effect on the auditor's performance with the value of t arithmetic> t table 3,411> 2,021 and the significance value equal to 0.001. The task complexity variable has a negative effect on the auditor's performance with the value of t arithmetic <t table -3.250 <2.021 and the significance value of 0.002. The variable of good governance understanding has a positive effect on auditor performance with t value> t table 2,203> 2,021 and its significance value is 0,033. The role unclear variable has a negative effect on auditor performance with t value <t table -2,207 <2,021 and its significance value is 0,033.Auditor performance is an action or execution of inspection tasks that have been completed by the auditor within a certain time. The performance of an auditor is seen from several factors that cause an increase or decrease in auditor performance.
This study aims to examine the influence of auditor independence, task complexity, good governance understanding, and unclear role on the performance of auditors. To test the hypothesis used primary data by using purposive sampling method. Data analysis techniques use multiple linear regression analysis with auditor's performance as dependent variable (Y) and auditor independence, task complexity, good governance understanding, unclear role as independent variable (X). After the data were analyzed it was found that the auditor independence variable had a positive effect on the auditor's performance with the value of t arithmetic> t table 3,411> 2,021 and the significance value equal to 0.001. The task complexity variable has a negative effect on the auditor's performance with the value of t arithmetic <t table -3.250 <2.021 and the significance value of 0.002. The variable of good governance understanding has a positive effect on auditor performance with t value> t table 2,203> 2,021 and its significance value is 0,033. The role unclear variable has a negative effect on auditor performance with t value <t table -2,207 <2,021 and its significance value is 0,033
KEPATUHAN PEMBAYARAN PAJAK PADA PELAKU UMKM (USAHA MIKRO KECIL MENENGAH) PASCA PENERBITAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DI KOTAGEDE YOGYAKARTA
Get PDFThe purpose of this research was to find out enthusiasm Micro Small Medium Enterprises (MSMEs) actors in Kotagede-Yogyakarta to obediently paid taxes after the issuance of Government Regulation Number 23 of 2018. The method used a qualitative approach, steps in analyzing qualitative data through four processes, namely collect data, sort data that is not needed, present and analyze data, and finally conclude the data. The results of this study were all respondents stated that they were willing to pay taxes with the new tariff. However, respondents hoped to get more detailed information and guidance to take care of their tax obligations
PENGARUH LEADER MEMBER EXCHANGE (LMX) DAN MOTIVASI TERHADAP ORGANISATIONAL CITIZENSHIP BEHAVIOR (OCB) PADA PT. BANK CENTRAL ASIA KANTOR CABANG UTAMA YOGYAKARTA
No full textThe purpose this study was to describe (1) the effect of LMX (Leader Member Exchange) on OCB (Organization Citizenship Behavior), the influence of motivation on OCB (Organization Citizenship Behavior) and (3) the effect of LMX (Leader Member Exchange) dan motivation on OCB (Organization Citizenship Behavior) PT. Bank Central Asia Kantor Cabang Utama Yogyakarta.
This study classified as an associative research. Variable of this study are LMX (Leader Member Exchange) (X1), Motivation (X2) and OCB (Organization Citizenship Behavior) (Y). The population are 345 employess of PT. Bank Central Asia Kantor Cabang Utama Yogyakarta. and used 185 employess as the sample. Data colletion using questionare with probaility sampling with aksidental sampling method. This study used multiple regresion analys by the F-test and T-test and the classical assumption tes are normality test, multicollinearity test and heteroscedasticity.
The result showed: (1) there is positive and significant correlation between LMX (Leader Member Exchange) and OCB (Organization Citizenship Behavior) the result of regression are β=0.121 and sig. 0.020 (0.020<0,05), (2) there is positive and significant correlation between motivation and OCB (Organization Citizenship Behavior) with β=1.254 sig. 0.000 (0,000<0.05). Value of coefficient determination (R2) is equal to 0.475 or 47,5% mean OCB variable influenced by LMX (Leader Member Exchange) and motivation the different are influenced by another factor.The purpose this study was to describe (1) the effect of LMX (Leader Member Exchange) on OCB (Organization Citizenship Behavior), the influence of motivation on OCB (Organization Citizenship Behavior) and (3) the effect of LMX (Leader Member Exchange) dan motivation on OCB (Organization Citizenship Behavior) PT. Bank Central Asia Kantor Cabang Utama Yogyakarta.
This study classified as an associative research. Variable of this study are LMX (Leader Member Exchange) (X1), Motivation (X2) and OCB (Organization Citizenship Behavior) (Y). The population are 345 employess of PT. Bank Central Asia Kantor Cabang Utama Yogyakarta. and used 185 employess as the sample. Data colletion using questionare with probaility sampling with aksidental sampling method. This study used multiple regresion analys by the F-test and T-test and the classical assumption tes are normality test, multicollinearity test and heteroscedasticity.
The result showed: (1) there is positive and significant correlation between LMX (Leader Member Exchange) and OCB (Organization Citizenship Behavior) the result of regression are β=0.121 and sig. 0.020 (0.020<0,05), (2) there is positive and significant correlation between motivation and OCB (Organization Citizenship Behavior) with β=1.254 sig. 0.000 (0,000<0.05). Value of coefficient determination (R2) is equal to 0.475 or 47,5% mean OCB variable influenced by LMX (Leader Member Exchange) and motivation the different are influenced by another factor
PENGARUH CURRENT RATIO,DEBT TO EQUITY RATIO DAN RETURN ON INVESTMENT TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2016
Get PDFThe purpose of this study is to analyze and understand (1) the influence of Current Ratio, Debt to Equity Ratio, Return on Investment simultaneously to Dividend Payout Ratio (2) the influence of Current Ratio to Dividend Payout Ratio (3) the influence of Debt to Equity Ratio to Dividend Payout Ratio (4) the influence of Return on Investment to Dividend Payout Ratio in automotive sub-sector and components listed in Indonesia Stock Exchange year 2011-2016.
This research belongs to the type of correlational research. The population is all automotive sub-sector companies and components of 13 companies listed on the Indonesia Stock Exchange. The sample used in this study amounted to 4 companies. Method of data collection using documentation method, while data analysis technique use multiple linear regression analysis supported by classical assumption test consisting of normality test, multicolinearity test, heterokedastisity test, autocorrelation test besides supported also by f test and t test.
The results showed that multiple linear regression equation for three predictors is DPR = -6,326 + 0,367CR-0,175DER + ε
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2016)
Get PDFThis study aims to determine the effect of corporate characteristics on corporate tax aggressiveness. This research uses manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange 2014-2016 as population.
This study using purposive sampling technique, the selected data as sample is 36. Independent variables in this research consist of liquidity, leverage and capital intensity.
The data were analyzed by using multiple regression and showed that leverage has a positive effect on tax aggressiveness. While for liquidity and capital intensity does not affect the level of tax aggressiveness.
Keywords: liquidity, leverage, capital intensity, tax aggressivenessThis study aims to determine the effect of corporate characteristics on corporate tax aggressiveness. This research uses manufacturing companies food and beverage sub-sector listed on Indonesia Stock Exchange 2014-2016 as population.
This study using purposive sampling technique, the selected data as sample is 36. Independent variables in this research consist of liquidity, leverage and capital intensity.
The data were analyzed by using multiple regression and showed that leverage has a positive effect on tax aggressiveness. While for liquidity and capital intensity does not affect the level of tax aggressiveness.
Keywords: liquidity, leverage, capital intensity, tax aggressivenes