Jurnal Wahana Ilmiah Akuntansi
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ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN BPHTB DAN PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BOGOR ( STUDI KASUS PADA BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN BOGOR)
Full text linkPenelitian ini bertujuan untuk mengetahui dan menganalisis pencapaian target pajak bumi dan bangunan sektor pedesaan dan perkotaan (PBB-P2) dan pajak bea perolehan hak atas tanah dan bangunan (BPHTB) pemerintah Kabupaten Bogor selama tahun 2012-2016 serta untuk mengetahui dan menganalisis seberapa besar efektifitas dan kontribusi penerimaan PBB-P2 dan BPHTB terhadap total penerimaan pendapatan asli daerah pemerintah Kabupaten Bogor selama lima tahun tersebut. Metode pengumpulan data dilakukan dengan cara penelitian lapangan dan penelitian kepustakaan. Dari hasil riset pada pemerintah Kabupaten Bogor menunjukkan bahwa PBB-P2 dan BPHTB selama tahun 2012-2016 telah melebihi target. Kontribusi PBB-P2 terhadap pendapatan asli daerah berkisar 12,90% - 17,55% dan kontribusi BPHTB terhadap pendapatan asli daerah berkisar 22,03% - 24,93%. Sedangkan efektifitas PBB-P2 berkisar 109,12% - 111,13% dan BPHTB berkisar 124,60% - 139,20%. Disarankan agar pemerintah Kabupaten Bogor dapat meningkatkan potensi pajak daerah lainnya agar dapat meningkatkan pendapatan asli daerah.
 
PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)
No full textThis research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firm’s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firm’s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firm’s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firm’s reputation have no significant differences
PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL
Full text linkThe purpose of this research is to analyze the effect of firm size and intellectual capital level on intellectual capital disclosure with independent commissioners as a moderating variable. The population in this research are 42 banking companies listed in Indonesia Stock Exchange (IDX) period 2014-2016. Samples are selection using purposive sampling technique and obtained 102 units of analysis as observations’ object. This research analysis technique used moderation regression analysis by difference absolute value test was used to analyse data. The results of this research indicates that the firm size have a significant positive effect on intellectual capital disclosure. Intellectual capital level does not affect the intellectual capital disclosure. Independent commissioners moderate significantly the effect of firm size on intellectual capital disclosure but in negative way and moderate positively significant intellectual capital level on intellectual capital disclosure. Conclusion from this research that intellectual capital disclosure is influenced by firm size and is not influenced by intellectual capital level. Independent commissioner can moderate the effect of firm size and intellectual capital level on intellectual capital disclosure.Tujuan penelitian ini adalah menganalisis pengaruh variabel ukuran perusahaan dan tingkat modal intelektual terhadap pengungkapan modal intelektual dengan komisaris independen sebagai variabel moderating. Populasi dalam penelitian ini yaitu 42 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Sampel dipilih dengan menggunakan teknik purposive sampling dan diperoleh 102 unit analisis yang menjadi objek penelitian. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan modal intelektual. Tingkat modal intelektual tidak berpengaruh terhadap pengungkapan modal intelektual. Komisaris independen memoderasi secara signifikan pengaruh ukuran perusahaan terhadap pengungkapan modal intelektual namun dengan arah negatif dan memoderasi secara positif signifikan tingkat modal intelektual terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini yaitu pengungkapan modal intelektual dipengaruhi oleh ukuran perusahaan dan tidak dipengaruhi oleh tingkat modal intelektual. Komisaris independen mampu memoderasi pengaruh ukuran perusahaan dan tingkat modal intelektual terhadap pengungkapan modal intelektual
influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta
No full textThis study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta.
This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students.
The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously
PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE
Full text linkThe purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis.
This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return.
Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee
Accounting for the Global Economy: Is National Regulation Doomed to Disappear?
Full text linkMany observers consider accountancy to be the most international of the professions, but differences between countries as to how they regulate accountancy have resulted in barriers which prevent the profession from meeting the changing needs of an increasingly global economy. This paper examines how the European Union has adopted different approaches to overcoming regulatory divergence, and identifies three approaches which have been followed: regulatory cooperation, regulatory competition and regulatory contracting-out. The relative impact of each method is evaluated. Recent developments at worldwide level (under the auspices of the WTO, OECD and lOSCO) are cited to demonstrate that many of the regulatory reforms in Europe are of growing relevance to the United States, and some of the likely changes which will be required are identified. The need for national systems of regulation to evolve in response to the process of globalisation is underlined, and the paper concludes with an assessment of how the accountancy profession might respond to the challenges and opportunities of the new environment
Motivasi Wajib Pajak Untuk Mengikuti Program Tax Amnesty
Full text linkThe study aim is to analyze the motivation of taxpayers to join the tax amnesty program. Theory of planned behavior is used as an analytical tool to explain taxpayer motivation to join this government program. The reason for using TPB is because this theory is appropriately applied to behavior under one's control (volitional control). Volitional control is the behavior of individuals by their desires, and they understand the consequences of the action.
The results of this study indicate that based on aspects of attitude, the respondents have a positive response to the tax amnesty program is. Based on aspects of subjective norms, it can be seen that most respondents follow this program because of the encouragement of the leadership. It means that the leaders have a crucial role in the success of this program. Based on the aspect of perceived behavior control, it can be seen that respondents can perform their obligations when they join the program. They can calculate the assets, count the ransom, pay the tax debt, and report it to the tax authorities.Penelitian ini bertujuan untuk mengetahui motivasi wajib pajak untuk mengikuti program tax amnesty. Theory of planned behavior digunakan sebagai alat analisis untuk menjelaskan motivasi wajib pajak untuk mengikuti program Tax Amnesty. Penggunaan TPB ini karena teori TPB sesuai diterapkan pada perilaku dibawah kendali seseorang (volitional control). Volitional control yaitu perilaku individu sesuai dengan keinginannya dan individu tersebut memahamai konsekuensi yang akan diperoleh ketika melakukan perilaku tersebut.
Hasil penelitian ini menunjukkan bahwa berdasarkan aspek sikap, para responden mempunyai respon positif dengan adanya program tax amnesy ini. Berdasarkan aspek norma subjektif, dapat diketahui bahwa sebagian besar responden mengikuti program ini karena adanya dorongan dari pihak pimpinan. Ini menunjukkan bahwa pihak pimpinan/atasan mempunyai peran penting dalam keberhasilan program ini. Berdasarkan aspek kontrol perilaku persepsian, dapat diketahui bahwa para responden mampu menjalankan kewajiban mereka ketika mereka mengikuti program ini. Mereka mampu menghitung harta, menghitung uang tebusan, membayar utang pajak, dan melaporkannya kepada fisku
influence of profitability, firm size, productivity and reputation of the auditor on the rating of Sukuk.
No full textThe purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program.
The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk
Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi
No full textThe objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical technique used is hierarchical regression analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of company’s ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by company’s ownership through pyramid structure. This study contributes to the theory of agency type II which discusses conflict of interest between controlling and non-controlling shareholders, especially the problem of information asymmetry, which can be minimized by the role of corporate governance.Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan perusahaan berpola pyramid of structure, dan tingkat pengungkapan transaksi pihak berelasi terhadap tindakan ekspropriasi, dengan tata kelola perusahaan sebagai variabel pemoderasi. Konsep ekspropriasi dalam penelitian ini diukur dengan besaran related party transaction asset, liabilities (RPT AL) dan related party transaction sales, expenses (RPT SE). Teknik analisis regresi berjenjang digunakan untuk menguji hipotesis yang dikembangkan dalam penelitian ini. Populasipenelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2014-2016, dan pengambilan sampel menggunakan teknik purposive sampling. Hasil penelitian gagal membuktikan pengaruh kepemilikan perusahaan berpola pyramid of structure, dan pengungkapan transaksi pihak berelasi terhadap tindakan ekspropriasi. Lebih lanjut, penelitian ini membuktikan bahwa peran tata kelola perusahaan dapat meningkatkan tingkat pengungkapan transaksi pihak berelasi, namun belum mampu mengurangi tindakan ekspropriasi yang disebabkan karena adanya kepemilikan pyramid of structure. Penelitian ini berkontribusi pada teori agensi tipe II yang menjelaskan konflik kepentingan antara pemegang saham pengendali dan non-pengendali khususnya masalah ketidak asimetrian informasi, yang dapat diminimalisasi dengan peran tata kelola perusahan
influence of debt policy on firm value with firm size as a moderating variable.
No full textThe purpose of this study is to provide empirical evidence about the effect of debt policy on the company’s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2015. The total sample of 88 companies with a total number of observations as much as 352 observations. The analysis technique used is the moderated regression analysis (MRA). The company's value in this study is proxied by the price book value (PBV), while the debt policy is proxied by debt to equity ratio (DER), and the size of the company is proxied by the natural logarithm of total assets. Based on the analysis found that the debt policy significant positive effect on the value of the company, which weakens the relationship between the size of the company's debt policy on the value of the company