Jurnal Wahana Ilmiah Akuntansi
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Influence of Accounting Conservatism and Economic Value Added on Corporate Equity Assessment.
No full textThis research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation.
Key Words: Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Adde
Effect of CAR and Non Performing Loan (NPL) On Conventional Commercial Bank Financial Performance for 2013-2015 Period.
No full textPenelitian ini bertujuan untuk mengetahui pengaruh CAR(CAR) dan Non-Performing Loan (NPL) terhadap Kinerja Keuangan Bank Umum Konvensional Periode 2013 – 2015. Penelitian ini menggunakan teknik non-probability sampling dan metode purposive sampling. Pengumpulan data menggunakan data sekunder, yaitu dengan mengambil data dari laporan tahunan masing-masing website bank umum konvensional. Populasi terjangkau dalam penelitian ini adalah Bank Umum Konvensional yang berjumlah 43 bank dengan sampel 39 bank. Teknik analisis data yang digunakan adalah uji normalitas, uji asumsi klasik, dan uji hipotesis. Berdasarkan hasil analisis data diketahui bahwa ada pengaruh positif antara CAR(CAR) dengan Kinerja Keuangan, sedangkannon-performing loan berpengaruh negatif terhadap Kinerja Keuangan. Secara simultan terdapat pengaruh antara CARdan Non-Performing Loan terhadap Kinerja Keuangan.
Kata Kunci: Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Kinerja Keuan
Influence of Return On Asset, Financial Leverage, and Company Size To Underpricing at Companies That Make Initial Public Offering (IPO) at Indonesia Stock Exchange.
No full textThis study aimed to determine the influence of The Influence of return on asset, financial leverage, and size of company on underpricing. Underpricing is measured by division the difference between clossing prices and offering price with offering price, return on asset is measured by division net profit with total asset, financial leverage is measured by division total debt with total equity and size of company is mesured with total sales in annual report company. This study took a sample of initial public offering company listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that return on asset, financial leverage and company size simultaneously affect the underpricing. The partial hypothesis test result show that retun on asset, financial leverage and company size have a significant affect the underpricing.
Keywords: Return On Assets, Financial Leverage, Company Size, Underpricin
Relationship Between Perceptions of Taxation Sanctions and Tax Compliance of PBB Taxpayer in Kelurahan Duri Pulo.
No full textThis research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax.
Keywords: Tax Penalty, Tax Complianc
Influence of Corporate Governance Mechanism and Age of Company To Time Compliance of Financial Reporting (Empirical Study on Mining Sector Companies That Listed on Indonesia Stock Exchange in 2010-2012).
No full textThe objective of study examines the influence of mechanism corporate governance consist of managerial ownership and institutional ownership, and then age of company on timeliness of corporate financial reporting. This research represents the empirical test which used purposive sampling techniques in data collection. Data were collected using a secondary data of 28 from mining company listed in Indonesian Stock Exchange 2010-2012. Data analysis uses multiple regression with the program SPSS 16.00 version for windows. Results of hypothesis examination indicate there is influence between institutional ownership and age of company on Timeliness of Corporate Financial Reporting, and there is no influence between Managerial ownership on Timeliness of Corporate Financial Reporting.
Keywords: Timeliness, Managerial Ownership, Institutional Ownership, Age of Compan
Effect of Tax Extensification, Taxpayer Compliance, and Tax Arrears Search To Acceptance of Personal Income Tax.
No full textThe purpose of this research is to examine the influence of extensification of tax, assessable compliance, and disbursement of tax arrears on tax revenue of personal income. This research uses secondary data with observation in KPP Pratama Jakarta Duren Sawit in 2012-2014. While the research uses multiple regression method to test the hypothesis at 5% significance. From the analysis performed in this research, it can be concluded that extensification of tax and assessable compliance have significant influence to tax revenue of personal income. While disbursement of tax arrears has no significant influence to to tax revenue of personal income.
Keywords: Tax, Extensification, Assessable Compliance, Disbursement of TaxArrears,Tax Revenue of Personal Incom
PENGARUH INFLASI, LIKUIDITAS, VARIABILITAS LABATERHADAP BETA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 - 2013
Full text linkThis study aimed to determine the influence of inflation,liquidity, andearnings variabilityon thestock beta. The dependent variable in this study isstock betaand the independent variables in this research areinflation, liquidity, andearnings variability. inflation is measured by consumer price index, liquidity is measured by divisioncurrent assetwith number of current liability, andearnings variabilityis measured with deviation standard from price earning ratio. This study took a sample of mining companies listed in Indonesia Stock Exchange during the years 2010-2013. The data obtained by purposive sampling techniques and using multiple regression analysis. Simultaneous hypothesis testing result show that inflation, liquidity, andearnings variability simultaneously affectthestock beta. The partial hypothesis test result show that earnings variability have a significant affect thestock betawhileinflation and liquidity don't affect significant thestock price.
Keywords: inflation, liquidity, earnings variability, stock bet
Influence of Corporate Governance Perception Index, Profit Management, and Industrial Type To Environmental Disclosure.
No full textThisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure.
Key Words: Corporate Governance Perception Index, Earnings Management, Industry Type, and Environmental Disclosur
Influence of Board of Directors, Independent Board of Commissioners, Leverage, and Corporate Activities To Disclosure of Sustainability Report.
No full textThis research was intended to examine the influences of board of directors, board of independent commissioner, leverage, and activity of company toward sustainability report disclosure. Sustainability Report Disclosure is the dependent variable sinthis research were measured by GRIG 3.1 Content Index and Checklists. For the independent variables in this research, using board of directors were measured by sum of directors meetings, board of in dependent commissioner were measured by proportion of independent commissioner, leverage were measured by debt to equity, activity of company were measured by total asset turnover. This research uses secondary data which is financial statement. and sustainability report from Indonesian Stock Exchange Listed Companies in 2010-2012. While the sampling method used was purposive sampling method which is overall 39 observations. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that board of directors, and leverage have no significant influence to sustainability report disclosure. The other hand activity of company has positive influence and significant to sustainability report disclosure. And Board of independent commissioner has negative influence and significant to sustainability reporting disclosure.
KeyWords: Board of Directors, Board of Independent Commissioner, Leverage, Activity of Company, and Sustainability Repor
Influence of Management Accounting Information System, Strategy, and Innovation To Operational Performance of Manufacturing Company in Entering the Era of Free Trade.
No full textThe purpose of this writing is to analyze the influence of the analysis of independent variables to the dependent variable. The research was conducted by using primary data in the form of statement of questionnaire about independent variable of management accounting information system, strategy, and innovation to dependent variable that is company operational performance. The number of samples used are 24 manufacturing companies in DKI Jakarta that can be reached by researchers, this sample determination using Gay theory. Analytical method used is multiple linear regression with classical assumption test which include normality test, multicolonierity test, and heterokedastisity test. Writing results show that management accounting information system variables have an influence on the company's operational performance, the strategy has an influence on the company's operational performance and innovation has an influence on the operational performance of the company