ACCRUALS (Accounting Research Journal of Sutaatmadja)
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INVENTORY ASSESSMENT METHODS IN TRADING AND MANUFACTURING COMPANIES: AN EMPIRICAL STUDY
Get PDFThe purpose of the study was to determine the effect of the variability of inventory, company size, intensity inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure of the inventory valuation method. The valuation method used is the First In First Out (FIFO) and average method. The object of this study is a trading and manufacturing company listed on the Stock Exchange from 2009-2014. There are 50 companies that meet the criteria, 10 companies using the FIFO method and 40 companies use the average method. Statistical analysis tools used in this study is a logistic regression with a significance level of 5%.
These results indicate the variability of inventory and company size significantly influence the selection method of inventory valuation. While the intensity of inventory, accounting earnings variability, variability in the cost of goods sold and the ownership structure does not significantly influence the selection method of inventory valuation
INTELLECTUAL INTELLIGENCE, LEARNING BEHAVIOR AND AVAILABILITY OF EDUCATIONAL MEANS ON INTERMEDIATE ACCOUNTING UNDERSTANDING WITH MOTIVATION AS A MODERATING VARIABLE
Get PDFAbstract
Intermediate Financial Accounting is a continuation of accounting science from basic accounting, the countain in intermediate financial accounting includes riil account accounting treatment and special accounting problems. Concepts in intermediate financial accounting explain accounting treatment including recognition, measurement, statement and disclosure. This study examines the influence of intellectual intelligence, accounting behavior and availability of educational facilities on the understanding of intermediate financial accounting with motivation as a moderating variable.
The sampling technique used convenience sampling with a sampling of 43 students. The study uses the Moderated Regression Analysis (MRA) analysis tool.
The results showed that (1) intellectual intelligence, learning behavior and the availability of educational facilities had no significant effect on the understanding of intermediate financial accounting, (2) motivation to moderate the influence of intellectual intelligence and learning behavior on understanding middle financial accounting, (3) motivation does not moderate the influence of availability educational facilities for understanding middle financial accounting
DETERMINANTS AND MITIGATION FACTORS OF TAX EVASION : INDONESIA EVIDENCE
Get PDFThis study aims to determine the effect of justice, system, understanding, tax rates and sanctions on tax evasion. The method used in this study is descriptive quantitative by using primary data. The technique of collecting data with a questionnaire distributed to corporate taxpayers registered at Pratama KPP with a sample of 110 respondents. Data analysis in this study is multiple regression with SPSS version 22 program.
The results of this study indicate that understanding taxation affects tax evasion. While justice, system, tax rates and sanctions have no effect on tax evasion
THE INFLUENCE OF SOCIAL MEDIA MARKETING AND ONLINE CONSUMER BEHAVIOR IN THE CITY OF SUBANG ON THE BRAND STORY OF THE INSTANT MESSENGER LINE APPLICATION
Get PDFThe purpose of this study was to determine the effect of social media marketing and online consumer behavior to brand story on instant messenger Line application. The research method is explanatory survey. The sample selection is done by purposive sampling with the number of samples study were 100 respondents. The data used are interval data. The statistic method used for the test data performed using SPSS 20 for Windows. The survey results revealed that social media marketing have a significant effect on brand story. Online consumer behavior have a significant effect on brand story. As well as social media marketing and online consumer behavior simultaneously have a significant effect on brand story. The coefficient of determination of 42% means that social media marketing and online consumer behavior affect a brand story by 42% and 58% were influenced by other factors
THE EFFECT OF TAX KNOWLEDGE, SERVICE TAX AUTHORITIES AND TAX PENALTIES FIRMNESS OF COMPLIANCE IN MEETING THEIR INCOME TAX LIABILITY WITH AN AWARENESS OF PAYING TAXES AS AN INTERVENING VARIABLE
Get PDFThis study aims to determine (1) the effect of tax knowledge, service tax authorities and tax penalties against consciousness firmness pay income tax online shop owners, (2) the effect of tax knowledge, service tax authorities, tax penalties assertiveness and awareness of compliance obligations to pay taxes to the owner's income tax online shop, (3) the effect of tax knowledge, service tax authorities and tax penalties firmness against the owner of online shop compliance through awareness of paying taxes.
This study uses survey and population are owners Online Shop Tokopedia.com sites. sampling using purposive sampling. The data used consist of primary data, which comes from distributing questionnaires to Own Online Shop listed in Tokopedia.com. Analysis of the data used is the analysis of SEM (Structural equating Modelling) with software version 2.0 SmartPLS M3.
Results from this study are as follows: (1) knowledge of taxation and firmness sanctions respectively positive and significant impact on the consciousness of paying income tax online shop owners, (2) knowledge of taxation, tax penalties assertiveness and awareness to pay taxes each positive effect and significant compliance online shop owners, (3) knowledge of taxation and tax assertiveness respectively positive and significant effect on adherence owner of online shop through the consciousness of paying taxes, (4) the service tax authorities but not significant positive effect on consciousness or adherence, and (5) the service tax authorities but not significant positive effect on compliance through awareness
ACCOUNTING STUDENT LEADERSHIP BEHAVIOR: A DILEMMA FOR HIGHER EDUCATION
Get PDFThe position and role of accountants in organizations are not related to decision-making positions and for this reason accounting students do not identify themselves as leaders in their future careers. Motivated by these assumptions, this study aims to determine the relationship between curriculum and ethics on career choices of accounting students and to find out the relationship between curriculum and decision making processes on accounting student leadership behavior. The samples used in the study were 70 respondents from STIESA accounting students and KUIS accounting students. Analysis of the data in this study uses correlation analysis with the help of SPSS version 22. The results of the analysis show that the relationship between curriculum and career choices in STIESA is negative, in QUIZ is positive and when combined STIESA and QUIZ the relationship that occurs is positive. The relationship that occurs between ethics and career choices in STIESA, QUIZ and in general when the analysis is combined is positive. While the relationship between curriculum and leadership behavior at STIESA is negative, the QUI is positive and the combination of STIESA and QUI is positive. Then the relationship that occurs between the decision making process and leadership behavior in STIESA, QUIZ and in general when the analysis is combined between STIESA students and QUI students is positive
THE EFFECT OF COMPANY SIZES, THE NUMBER OF BOARD OF COMMISSIONERS, BOARD OF DIRECTORS COMPETENCE AND AUDIT COMMITTEES ON TAX MANAGEMENT
Get PDFThis study aims to examine the effect of company size, the number of boards of commissioners, compensation of the board of directors, and audit committee on tax management which is measured using two measures, namely effective tax rates (ETR) and cash effective tax rates (CETR).
The population of this research is all companies in the manufacturing sector which are listed on the Indonesia Stock Exchange from 2011 to 2014. The sample selection technique uses purposive sampling to obtain samples that fit the criteria of 18 companies. Tests conducted in this study use multiple linear regression test which includes the classic assumption test, F test, t test and coefficient of determination (R2) and to analyze data using SPSS Version 22.
The results of this study indicate that partially company size variables have a significant positive effect on tax management as measured by ETR and CETR, variable number of the board of commissioners has a significant negative effect on tax management as measured by ETR, but the variable number of board of commissioners does not affect the tax management that measured by CETR. And the proportion of compensation of the board of directors and audit committee has no effect on tax management as measured by ETR or CETR. Simultaneously the size of the company, the number of the board of commissioners, compensation of the board of directors and the audit committee together affect the tax management as measured using ETR and CETR
ANALYSIS OF FINANCIAL AND NON FINANCIAL FACTOR IN PREDICTING BANK BOND RATING LISTED INDONESIA STOCK EXCHANGE
Get PDFThis study aims to analyze the effect of solvency, liquidity, profitability, bond maturity, and auditor reputation on the predictions of bond rating in the sub-sector companies of the bank. The population in this study are all bank’s sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The samples in this study are 16 companies for 5 years. The analytical method used in this study is logistic regression analysis.The results showed that solvency has negative effect on bond rating predictions. Liquidity, profitability, have significant and positive effect on bond rating predictions. While the bond maturity and auditor's reputation have no significant and possitif effect on bond rating predictions