ACCRUALS (Accounting Research Journal of Sutaatmadja)
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THE EFFECT OF TAX AVOIDANCE, EARNINGS MANAGEMENT AND POLITICAL CONNECTION ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE : INDONESIAN MANUFACTURING COMPANIES EVIDENCE
Get PDFThe purpose of this study to determine the effect of tax avoidance, earnings management, and political connection on the corporate social responsibility disclosure (case studies on manufacturing companies listed on the idx for the period 2016-2017). This study uses a quantitative approach. The population in this study were all manufacturing companies listed on the IDX for the period 2016-2017. The analytical method used in this study is descriptive analysis, classic assumption test and multiple linear regression analysis. The results showed that partially, tax avoidance and earnings management had no effect on corporate social responsibility disclosure, and political connections had a positive effect on corporate social responsibility disclosure. While simultaneously, tax avoidance, earnings management and political connection have an effect on jointly on corporate social responsibility disclosur
THE INFLUENCE OF SELF-CONGRUITY AND MOBILE MARKETING ON BRAND LOYALTY AT FAST FOOD RESTAURANTS CALIFORNIA CHICKEN IN SUBANG CITY
Get PDFThe purpose of this research is to know Self-Congruity and Mobile Marketing at fast food restaurant California Fried Chicken. And to know the influence of each variable either partially or simultaneously, Self-Congruity (X1) and Mobile Marketing (X2) to Brand Loyalty (Y).The method in this research using descriptive method of analysis. With sample number 100 respondents with sampling using purposive sampling technique. The data obtained from this research is the interval scale with the analysis method using multiple linear regression analysis. Based on the results say that Self-Congruity has a positive and significant effect on Brand Loyalty, Mobile Marketing have a positive and significant impact on Brand Loyalty. And Self-Congruity and Mobile Marketing influence as much as of Brand Loyalty
PENGARUH DIVIDEN PAYOUT RATIO, FINANCIAL LEVERAGE DAN PROFITABILITAS TERHADAP BETA SAHAM: (Studi Kasus Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2011-2013)
Get PDFJakarta Islamic Index is an index comprised of stocks that meet various criteria sharia. Islamic stocks beta is a measure of the risk of the shares belonging to sharia. This study aims to examine and determine the influence of fundamental factors to Islamic stock beta.
Object of this research is the company that makes the Jakarta Islamic Index years 2011-2013, with purposive sampling technique gained 12 companies as the study sample. The independent variabel in this study is dividend payout ratio (DPR), financial leverage (FL) and profitability. This research using multiple regression analysis to test the hypotesis.
Result showed that the variables dividen payout ratio has no effect on beta Islamic stock. Variable financial leverage and profitability variables significant positive effect on beta Islamic stock. Simultaneous dividen payout ratio, financial leverage and profitability significantly to the beta having an Islamic stoc
THE INFLUENCE OF PSYCHOLOGICAL EMPOWERMENT TO THE QUALITY OF VILLAGE FUNDS ALLOCATION REPORT
Get PDFThis research was conducted at the Village Secretary in Subang. The purpose of this study was to determine the effect of psychological empowerment village secretary of village fund allocation statement quality. The method used is descriptive method of analysis with a quantitative approach. The sample selection is done by using purposive sampling method. The sample in this research is the village secretary in Subang. The data used are ordinal data. The statistical method used is the validity and reliability, simple linear regression analysis, t-test and coefficient of determination by using SPSS for Windows 22:00. The results of the study are as follows: budgetary participation affects the realization of the budget with significant value is 0,040 and has a value of t count > t table with t hitung table of 1.996 and 2,088, and t count is positive. Coefficient of determination (R Square) in the amount of 0,059 x 100% = 5,9%, which means that the value of this determination is affected by village fund allocation statement quality of psychological empowerment (X) by 5,9%
THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014)
Get PDFMutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts".
This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014.
As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research
SIMULATION MEASUREMENT OF LOGISTIC MANAGEMENT PERFORMANCE USING BALANCE SCORECARD APPROACH WITH AHP ASSISTANCE TOOL (Study on Sanyere Craft Subang UKM)
Get PDFThis study is a simulation which aims to knowing the performance of logistic management to supports supply chain management activities in Sanyere Craft Subang SMEs. To measure the performance of logistics management the researcher proposes several Key Performance Indicators (KPIs) using Balance Scorecard approach related to logistics management. A total of 20 KPIs are proposed to SMEs owners and processed using AHP (Analityc Hierarchy Process). To knowing the level of logistic management performance then used descriptive survey method by providing questionnaires to respondents based of the Balanced Scorecard perspective.
The results showing that from 20 KPIs obtained 4 KPIs priority that is Employee Skill, Cost of Ordering Material, Product Quality Assurance, and Production Scheduling. Overall the results of the analysis of the questionnaire data on the level of logistics management performance based on the 4 perspectives of Balance Scorecard are in the "good" category, which means that the logistical management activities in Sanyere Craft SMEs have gone well
THE EFFECT OF CEO COMPENSATION, INDEPENDEN DIRECTOR AND AUDIT QUALITY ON TAX AGGRESSIVENESS
Get PDFTax is one of the largest sources of revenue from the State Budget (APBN). Every year it is expected that the achievement will be in accordance with the targets set by the government. On the other hand for Taxpayers, tax is a burden that must be reduced because it affects the profits earned. Tax avoidance by taxpayers was called tax aggressiveness, where taxpayers try to minimize the tax burden in order to increase profits.This study aims to determine the effect simultaneously and partially between tax aggressiveness as the dependent variable with executive compensation, independent director and audit quality as an independent variable with leverage control variables that were proxied by a debt to asset ratio (DAR).The research method used quantitative research with descriptive objectives verification and had a type of causality. The analytical unit used a mining company that was consistently listed on the IDX, consistently publishes financial statements and did not experience losses during the study period of 2011-2017. Based on these criteria 8 samples of the company were obtained with a study period of 7 years, resulting in 56 research samples. The method of data analysis used descriptive statistical analysis and panel data regression analysis which was assisted by Microsoft Excel 2016 and E-Views 10 Student Version software.From the results of descriptive statistical analysis and panel data regression it was concluded that executive compensation, independent directors and audit quality had an effect on simultaneously on tax aggressiveness. Partially, executive compensation and independent directors had no effect on tax aggressiveness, while audit quality had a significant negative effect on tax aggressiveness. This shows that taxpayers must pay attention to the independent variable of audit quality because it could affect tax aggressivenes
ANALYSIS FACTORS THAT INFLUENCING INFORMATION TECHNOLOGY UTILIZATION IN THE ACCOUNTING PROCESS AND ITS IMPACT ON INDIVIDUAL PERFORMANCE
Get PDFThis study aims to examine the factors that influencing information technology utilization in the accounting process and its impact on individual performance (case study on 25 Unit BRI Kantor Cabang Subang).
The population of this research is BRI Kantor Cabang Subang. The technique of sample selection used purposive sampling to obtain samples that match the criteria for 100 companies. The tests performed in this study using multiple linear regression test which includes classic assumption test, F test, t-test and the coefficient of determination (R2) and to analyze the data using SPSS version 22.
These results indicate that the partial social factors, affect, facilitating conditions are significantly positively influence information technology utilization in the accounting process, complexity, and long term negatively and task technology negatively influence but not significant to influence information technology utilization in the accounting process, and task technology alignment positively and not significant to information technology utilization in the accounting process While simultaneously Audit tenure, auditor reputation, auditor industry specialization, leverage, and geographical diversification jointly influence on the information technology utilization in the accounting process. Information technology utilization positively and significantly influence individual performanc
THE INFLUENCE OF ORGANIZATIONAL CULTURE, TRAINING, PEAK MANAGEMENT SUPPORT AND CLarity OF GOALS ON THE EFFECTIVENESS OF REGIONAL FINANCIAL INFORMATION SYSTEMS (Case Study on Subang District Work Unit (SKPD))
Get PDFThe aim of this research is to examine the influence of organizational culture, training, top management support and clarity of purpose on the effectiveness of regional financial information system either partially or simultaneously.
This research ic conducted by giving the questionnaires to employees part of budgeting and reporting on the part of the district SKPD Earring. Which is determined based on proportionate method stratified random sampling technique in order to obtain a sample of 58 respondents, from 58 respondents can be researched 2 respondents to SKPD so total as much as 29 SKPD. The analytical method used is double linear regression which use SPSS 20.0 tool.
The results of the research are (1) organizational culture does not affect the effectiveness of the regional financial information system, (2) training of significant positive effect on the effectiveness of regional financial information system, (3) the support of top management does not affect the effectiveness of the regional financial information system, (4) clarity of purpose significant positive effect on the effectiveness of financial information systems area, (5) organizational culture, top management support, training, and clarity effectiveness of regional financial information systems positively and significantly
THE EFFECT OF SHARE RETURN, STOCK RISK, STOCK PRICE AND TRADE VOLUME OF BID-ASK SPREAD (Study of Companies Listed in Jakarta Islamic Index (JII) for 2012-2014 Period)
Get PDFThis study aims to determine the impact of stock returns, stock risk, stock price and trading volume of the bid-ask spread.This study was performed on companies listed in the Jakarta Islamic Index (JII) during the years 2012 to 2014.
Sampling premises of population conducted by purposive sampling method. Samples according to the criteria that as many as 78 companies . The statistical tool used in this study is Eviews 8.1.
The results found in this study that by simultan return stock, stock risk, stock price and trading volume significantly influence the bid-ask spread. Partially only variable stock returns and stock prices which have a significant influence on the bid-ask spread. While the risk of stock and trading volume have no influence on the bid-ask spread