ACCRUALS (Accounting Research Journal of Sutaatmadja)
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MARKET ANOMALY ANALYSIS: THE DAY OF THE WEEK EFFECT, JANUARY EFFECT, ROGALSKY EFFECT AND WEEKFOUR EFFECT TESTING IN INDONESIA STOCK EXCHANGE (CASE STUDY ON COMPANIES LISTED IN LQ45 INDEX IN 2013- 2017)
Get PDFFinancial theory explained that there are four types of anomalies such as firm anomaly, seasonal anomaly, event anomaly, and accounting anomaly. Seasonal anomalies are divided into several parts such as The Day of The Week Effect, the January Effect, Rogalsky Effect, and Week-Four Effect. The results of research in Indonesia show mixed results related to this anomaly.The purpose of this research is to test wether The Day of The Week Effect, January Effect, Rogalsky Effect, and Week-Four Effec market anomalyt occurred on the Indonesia Stock Exchange. This research is a study that uses quantitative research methods with the purpose of descriptive-verification. The unit of analysis of this research is the companies that registered consistently in the LQ45 index for the period 2013-2017 using purposive sampling technique. This study used 37 research samples for 5 years of research and used a different test analysis with SPSS Statistics 25.The results showed that there was an anomaly of The Day of The Week Effect on the Indonesia Stock Exchange and there was no anomaly in the January Effect, Rogalsky Effect, and Week-Four Effect on the Indonesia Stock Exchang
DIFFERENT TEST OF ABNORMAL RETURN AND TVA BEFORE AND AFTER STOCK SPLIT ANNOUNCEMENT: Pada Perusahaan Yang Terdaftar Di BEI Tahun 2013-2016
Get PDFThis study aims to determine whether there are differences in abnormal return (AR) and trading volume activity (TVA) between before and after the announcement of a stock split. The data used in this study are secondary data from the Indonesia Stock Exchange (IDX). Sampling in this study used a purposive sampling method. With certain criteria obtained a sample of 30 companies. This study uses event studies to determine the information content contained in an event. Hypothesis testing conducted in this study uses the normality test and paired sample t-test. The results of testing the first hypothesis in this study indicate that there is no difference in AR between before and after the announcement of a stock split. This happens because investors consider the stock split announcement have no economic value and prefer to allocate their funds to companies that are truly able to provide a return. While in the second hypothesis testing found the same thing that there is no significant TVA difference between before and after the announcement of the stock split.k split.
 
THE INFLUENCE MEDIA OF LEARNING BASED MACROMEDIA FLASH TO KNOWLEDGE ABOUT TAX ON STUDENT SMA SIDOARJO
Get PDFThe purpose of this study was to determine the effect of learning media based of macromedia flash on the knowledge of students high school in Sidoarjo Regency. The type of research carried out was quasi-experimental. The study was designed with two treatment classes, namely the experimental class and the control class. The sample used as subjects in this study were two high schools in Sidoarjo Regency, East Java. The research subjects are class XI PGRI High School and Sidoarjo High School. Each school was chosen by two classes which were used as the experimental class and the control class. The research instrument used was a test instrument about tax material. The research data were analyzed using the parametric statistical test with a t-test that aims to determine the average difference of each class of research. The results showed that: there was a significant difference between the knowledge of students who were given learning assisted by interactive media based on macromedia flash tax and conventional learning. Results of t-test analysis show that the significance value is less than alpha 0.05
TIME BUDGET PRESSURE ON THE RELATION BETWEEN PUBLIC TRUST AND AUDITOR INDEPENDENCE IN PUBLIC ACCOUNTING FIRM
Get PDFThe number of cases that occur involving the auditor or accountant raises a big question mark in the community about the responsibility of the auditor. The literature related to auditor behavior has been discussed by researchers to look for several possible causes of fraud. Although based on the AICPA rules that an auditor must have integrity, independence, serve the public, and have a level of trust in the public but the demands of work as an auditor make it very vulnerable to stress. The purpose of this study is to examine the role of time budget pressures in weakening public trust and auditor independence. This research will use quantitative methods with data collection methods by the survey. A total of 87 questionnaires collected from auditors working at Big 4 and Non-Big 4. Public Accountant Firms. The test was conducted using SEM-PLS. The results of this study indicate that time budget pressure is not influence to auditor independence. However, public trust is proven to have a relationship with auditor independence
The ANALYSIS OF WARNING LETTER AND DISTRESS WARRANT AGAINST THE DISBURSEMENT OF TAX ARREARS AT THE NORTH JAKARTA MIDDLE TAX OFFICE
No full textTax collection in increasing tax revenue can be through warning letter and distress warrant. This study is to analyze the warning letter and distress warrant as independent variables on the disbursement of tax arrears as a dependent variable at the north jakarta middle tax office. This research uses quantitative methods by using analysis techniques of correlation coefficient testing, test the coefficient of determination, and multiple linear regression. The research data were sourced from secondary data of north jakarta middle tax office period 2013 to 2017. The results of the analysis of the correlation coefficient test showed that partially or simultaneously correlations between warning letter and distress warrant against disbursement of tax arrears there was no significant relationship. The coefficient of determination test shows that simultaneous warning letter and distress warrant do not affect the disbursement of tax arrears. The equation of the multiple regression results of this study is Y = 12807695261.8 - 8297820.152 X1 - 52620266.169 X2
THE INFLUENCE OF QUALITY OF HUMAN RESOURCES SERVICES AND STUDENTS 'INVOLVEMENT OF STUDENTS' COGNITIVE LEARNING OUTCOMES (STUDY ON STIE SUTAATMADJA AND KOLEJ UNIVERSITI ISLAM ANTARBANGSA)
Get PDFThe purpose of this study was to determine whether there was an influence or not from the quality of human resource services and student involvement on student cognitive learning outcomes. The approach used is multiple linear regression, based on the T test and F test for data processing. The main finding is the effect found to assess student cognitive learning outcomes. The results of this multiple linear regression approach provide specific guidance for educational institutions in improving student cognitive learning outcomes
ANALYSIS OF LOVE OF MONEY WITH THE PERCEPTION OF ACCOUNTING STUDENTS ETHICS
Get PDFThe purpose of the study is to find out whether the love of money affects the ethical perception of accounting students. The survey was developed based on the Kecurang action and the love of the money scale given to 57 undergraduate accounting students in two colleges.-The approach used is multiple linear regression, based on test T and test F for the processing of data performed. Student accounting looks at fraudulent actions outside of class because it is more unethical than a cheating in the classroom. Because outside of class will cause unwanted factors by money lovers
THE EFFECT OF FINANCIAL LITERATION LEVELS ON THE USE OF ATM (AUTOMATED TELLER MACHINES) IN COMMUNITIES IN SUBANG CITY
Get PDFEconomic development has been followed by payment system. The evolution of payment system was begin from change system barter, money commodity,cash, coin, check and other banking products such as ATM cards. Benefits of using an ATM card are either directly or indirectly affecting a person's behavior in consumptive consumption activities. This consumptive lifestyle factors, it seems that they do not apply financial literacy in making financial decisions in their daily lives. Meanwhile, sufficient financial management skills and knowledge of financial literacy have a very important role at a young age.
The method of research conducted by the authors in this final project is a quantitative descriptive method by using a simple linear regression analysis tool using 100 respondents ATM users in the city of Subang. Statistical methods for testing data using SPSS 22 for windows. By using simple linear regression analysis, the result of equation Y = 16,714 + 0,338X1 + e. From the results of the research note that the financial literacy influential significanly on the use of AT
ACCURACY OF SPRINGATE, ZMIJEWSKY AND GROVER AS LOGISTIC MODELS IN FINDING FINANCIAL DIFFICULTY OF FINANCING COMPANIES
Get PDFThis study aims to determine both the Springate model, Grover and Zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. And of the three models can be known which model is the most accurate in predicting financial distress. The population in this study are companies in the financing sector listed on the Indonesia Stock Exchange in the period 2013 to 2017 as many as 17 companies. By using purposive sampling technique, a total sample of 85 financing companies was obtained. The data used are secondary data sourced from the company's annual financial reports. The analysis model used is logistic regression. Simultaneously, all predictive models for Springate, Zmijewski, and Grover affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While the remaining 39.4% can be explained by other models not examined in this stud
THE EFFECT OF PROFITABILITY, LEVERAGE, FIRM SIZE, POLITICAL CONNECTION AND FIXED ASSET INTENSITY ON TAX AVOIDANCE (EMPIRICAL STUDY ON MINING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE 2015-2017)
Get PDFThe purpose of this reserch is to examine and analyze (1) the influenceof profability on tax avoidance, (2) the influence of leverage on tax avidance, (3) the influence of company size on tax avoidance, (4) the influence of political connection on tax avoidance, and (5) the influence of intensity of fixed assets on tax avoidance
The object of this research used mining company listed in BEI in 2015-2017. Companies which used as sample were 17 samples for 3 years of observation. The technique of data analysis used logistic regression analysis
The results of this research shows that profitability has a positive influence on tax avoidance because high profitability will ncrease the taxes. On the other hand, leverage, company size, political connection, and intensity of fixed assets have negative influene on tax avoidance because the company is considering to long term effect on performing tax avoidanc