Jurnal Wahana Ilmiah Akuntansi
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ANALISIS EFEKTIFITAS PENERIMAAN PAJAK HOTEL, PAJAK REKLAME DAN PAJAK PENERANGAN JALAN TERHADAP EFEKTIFITAS PENDAPATAN ASLI DAERAH PROVINSI LAMPUNG
Full text linkThis research objectives were to know Effectiveness of Hotel Tax, Advertisement Tax, and Street Lighting Tax on Effectiveness of Local Original Income (PAD). The factors that were tested in this research are Hotel Tax, Advertisement Tax, and Street Lighting Tax as independent variable, whereas Local Original Income (PAD) as dependent variable. Sample of this research are 10 Regency/ City in Lampung Province (2008-2012). This research used the secondary data and the method teqhnique of sample selection with purposive sampling. The tool of analysing data is multiple linear regression at significancy 5%. As a result of testing hypothesis partially on Advertisement Tax and Street Lighting Tax had a positive effect significant on Local Original Income (PAD). However, no evidence was found that the hotel tax has significant results, although the positive effect on Local Original Incame (PAD).
Keywords : Hotel Tax, Advertisement Tax, Street Lighting Tax, Local Original Income (PAD), Local Tax, Tax Effectivenes
PENGUJIAN PERSONAL FINANCIAL BEHAVIOR, PLANNED BEHAVIOR TERHADAP SELF CONTROL BEHAVIOR DENGAN THEORY PLANNED OF BEHAVIOR
Full text linkPenelitian ini bertujuan untuk memberikan gambaran dan bukti tentang pentingnya perilakupengelolaan keuangan. Pengelolaan keuangan yang baik pada dasarnya sangat dibutuhkan karena dengan pengelolaan keuangan yang baik akan meningkatkan kesejahteraan. Berdasarkan data dari Badan Pusat Statistik (BPS) peningkatan kesejahteraan baik barang maupun konsumsi pangan meningkat dari 47,71% menjadi 50,66%, hal ini menjadi cermin pentingnya pengelolaan keuangan. Didasarkan pada Theory Planned of Behavior, bahwa perilaku merupakan fungsi dari informasi atau keyakinan yang menonjol mengenai perilaku tersebut. Orang dapat saja memiliki berbagai macam keyakinan terhadap suatu perilaku, namun ketika dihadapkan pada suatu kejadian tertentu, hanya sedikit dari keyakinan tersebut yang timbul untuk memengaruhi perilaku. Sedikit keyakinan inilah yang menonjol dalam memengaruhi perilaku individu. Berdasarkan pentingnya pengelolaan keuangan tersebut, penelitian ini bermaksud untuk memberikan bukti tentang perilaku pengelolaan keuangan,yang tercermin dari perilaku dan sikap yang digambarkan dengan variable ; power prestige, retention time, subjective norms, behavioral control, intentions, behaviors dan conscientiousness. Penelitian ini menggunakan analisis jalur dimana objek pada penelitian ini adalah mahasiswa aktif yang ada pada Universitas di Jakarta.
Keyword: Self Control Behavior, Personal Financial Behavior, Planned Behavio
PENGARUH BELANJA MODAL, INVESTASI, DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP PENDAPATAN ASLI DAERAH
Full text linkThis research aims to examine the effect of capital expenditure, investment, gross domestic regional product toward the local original income at all provinces in Indonesia the period 2010-2012. Factors tested in this research were capital expenditure, investment, gross domestic regional product as independent variables whereas local original income as dependent one. The data was a secondary one and numbers of sample used in this research is ninety (90) local governments which is has been passed the purposive sampling used by researcher. From the data collected, then processed and analyzed using multiple regression analysis with 0.05 standard significance rate. The simultaneous result showed that the three of independent variables significantly effected the dependent one which was local original income. On the other side, partial result showed that there’s not significant the effect of capital expenditure toward the local original income. And there’s an positive significant influence between investment, gross domestic regional product toward the local original income.
Keywords: capital expenditure, investment, gross domestic regional product, local original income
PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA), (STUDI PADA BANK UMUM GO PUBLIC YANG LISTING DI BURSA EFEK INDONESIA (BEI) PERIODE 2008 - 2011)
Full text linkPenilaian kesehatan bank dilakukan oleh Bank Indonesia sebagai bank sentral, antara lain adalah penilaian likuiditas, penilaian modal, dan kemampuan untuk mencapai keuntungan (laba). Bank memiliki peranan penting sebagai lembaga perantara keuangan, yakni dengan menghimpun dana dari masyarakat dan menyalurkan kembali kepada masyarakat dalam rangka memperoleh laba, bank melakukan ekspansi kredit dimana hal ini menimbulkan suatu risiko kredit yang tidak terbayar oleh debitur sehingga dapat mempengaruhi tingkat Return On Asset bank tersebut. Tujuan dari penelitian ini adalah untuk mengetahui apakah LDR dan CAR memiliki pengaruh yang signifikan terhadap ROA bank baik secara parsial maupun secara bersama-sama. Populasi penelitian ini adalah seluruh perusahaan sektor perbankan yang terdaftar di BEI 2008 – 2011 dengan sample 22 perusahaan. Pengujian secara menyimpulkan bahwa semua variabel independent mempengaruhi variabel dependen sebesar 5,5
PENGARUH KREDIT MACET, LIKUIDITAS 7 NET INTEREST MARGIN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2009 – 2011
Full text linkPenelitian ini bertujuan untuk : 1) Mengetahui pengaruh kredit macet terhadap perusahaan laba, 2) Mengetahui pengaruh likuiditas terhadap perubahan laba, 3) Mengetahui pengaruh Net Interest Margin terhadap perubahan laba, 4) Menganalisis pengaruh kredit macet, likuiditas dan Net Interest Margin terhadap perubahan laba. Data dalam penelitian ini diambil dari perusahaan-perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama tiga tahun untuk periode 2009 sampai dengan 2011. Penelitian ini menggunakan metode purposive sampling. Sampel untuk penelitian ini terdiri dari 21 perusahaan yang memenuhi kriteria yang telah ditetapkan. Proksi yang digunakan untuk kredit macet dalam penelitian ini yaitu Rasio Non Performing Loan (NPL), untuk likuiditas dalam penelitian ini yaitu Rasio Loan to Deposit Ratio, untuk Net Interest Margin yaitu(NIM), dan untuk perubahan laba yaitu laba sebelum pajak tahun ini dibanding laba sebelum pajak tahun lalu. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis statistik dengan menggunakan program Statistical Product and Service Solution (SPSS) versi 17 dengan telah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa : 1) kredit macet mempunyai pengaruh negatif signifikan terhadap perubahan laba, 2) likuiditas mempunyai pengaruh negatif signifikan terhadap perubahan laba, 3) net interest margin mempunyai pengaruh positif terhadap perubahan laba, 4) kredit macet, likuiditas dan net interest margin secara simultan mempunyai pengaruh yang signifikanterhadap perubahan laba.
Kata kunci : Kredit Macet, Likuiditas, Net Interest Margin dan Perubahan Laba
ANALYSIS OF ENVIRONMENTAL PERFORMANCE, ENERGY CONSERVATION, AND EMISSION REDUCTION IN THE FINANCIAL PROSPECTIVE
Full text linkoai:jurnalunj.journal.unj.ac.id:article/650Abstract.
This article discusses the effect of environmental disclosure to financial performance (quantitative case study of company listed in Indonesia Stock Exchange in the year 2008). Empirical result of this study furthermore is being extended by qualitative research for exploring more deeply about implementation of green gas houses in Indonesia trough energy audit. The quantitative research in this study is based on cross-sectional empirical applied research. Through a purposive judgment sampling technique, 31 companies listed in Indonesia Stock Exchange which also participated in PROPER (environmental program held by Indonesian Ministry of Environment) were included in this study. The first hypothesis is asserted as there is significant effect between environmental performance and financial performance. The second hypothesis is asserted as there is significant effect between environmental disclosure and financial performance. The method of data analysis is multiple linear regressions. The results for both first and second hypotheses indicated that environmental performance and disclosure were significantly affecting financial performance. Further qualitative study in this article extends empirical result of above study. This study discusses about energy conservation and emission reduction in 16 steel industries and 5 pulp and paper industries. Based on result of audit energy that is converted to economical measurement, this study came up with the conclusion that many industries are still extravagant in consuming energy due to inefficient of old equipment process and lack of energy flow Metter measurement. By showing the comparison results of energy consumption in old and new equipment process that are converted to economical measurement, this study recommends to use new machinery for industrial life cycle to support green gas houses program.
Keywords: environmental, energy conversion, emission reduction, financial performanc
THE EFFECTS OF EARNINGS MANAGEMENT ON ACCOUNTING CONSERVATISM MODERATED BY CORPORATE GOVERNANCE MECHANISM (STUDY OF MANUFACTURING COMPANIES LISTEDON INDONESIA STOCK EXCHANGEIN 2008 – 2010)
Full text linkABSTRACT
This study aimsto examine earnings management by companies manufacturing in Indonesia affect the choice of managers to implement aconservative accounting policy. With corporate governance mechanisms in influencing the relationship of Earning Management on Accounting Conservatism. Methods of analysis using multiple linear regression analysis with one independent variable, one dependent variable and two variables moderation. Corporate governance mechanismuses two characteristics as moderating variables, managerial ownership and board of commissioners. Size using the accrua lconservatism, according to those used by Givolyand Hayn (2002) and discretionary accruals as aproxy for earnings management is computed using the Modified Jones Model (Dechow etal., 1995). By using the purposive sampling method, the sample in this research consists of 23 manufacturing companies that listed on Indonesia Stock Exchange in 2008 – 2010. This research use secondary data which is collected from the firm’s annual report and financial statements. The result of this research shows that simultaneously, earning management, managerial ownership, and board of commissioners influence accounting conservatism. Partially, only earning management that significantly influences accounting conservatism. While managerial ownership and board of commissioners do not significantly influence the relationship of Earning Management on Accounting Conservatism.
Keywords: corporate governance, accounting conservatism, earning management, managerial ownership, board of commissioners
PENGARUH ASSET SIZE, CLOSING PRICE, LIKUIDITAS, VARIAN RETURN, DAN VOLUME PERDAGANGAN SAHAM TERHADAP BID-ASK SPREAD PADA PERUSAHAAN REAL ESTATE DAN PROPERTI YANG TERDAFTAR DI BEI
Full text linkIn investing there money, the investors always need information. One of them is stock bid ask spread. But they usually don’t notice it. In fact, stock bid ask spread can reflect trading volume, asset size, stock rise level, etc. The purpose of this research was to analyze the influences of asset size, closing price, liquidity, return varian, and trading volume to stock bid ask spread in Indonesian Stock Exchange either individually or simultaneously. This research used double regression analysis with bid ask spread as a dependent variable and asset size, closing price, liquidity, return varian, and trading volume as independent variables. The period that was used was 2006 until 2009 with 32 emitents as the samples. These samples were collected by purposive sampling method. The results of this research showed that there were significant influences of asset size, closing price, liquidity, return varian, and trading volume to bid ask spread simultaneously. There were also significant influences of asset size and closing price to bid ask spread individually.
Keywords : bid ask spread, asset size, closing price, liquidity, return varian , and trading volume
The cross-culture impact on managing business: an evidence from culture, performance evaluation practices, and trust in a Western Multinational Company’s subsidiary in Indonesia
Full text linkABSTRACT
The purpose of this study is to investigate the cross-cultural influence on organizational practices, performance evaluation process and trust on supervisors in a Multinational Company (MNC) in Indonesia. Amongst studies of national culture and MNCs there appears to have been no studies investigating the interaction between cross-culture, performance evaluation, and trust. Therefore, I conducted a case study research in one French MNC in Indonesia to understand this process. I interviewed 13 staff from the country president down to front-line employees. I used Leximancer V3.5 to help identify a number of emerging themes and concepts. The people theme is the most important and comprises concepts such as trust, review, relationship, and performance. In addition, I found four cultural issues between expatriates and local subordinates: sense of belonging, hierarchy, performance evaluation, and trust. Furthermore, in order to understand the specific area, I did analysis across the strategic business units, functions, and organization level in our case study company.
Key Words: Cross-culture, Multinational company, Performance evaluation, Trus
PENGARUH LABA AKUNTANSI DAN ARUS KAS TERHADAP RETURN SAHAM SYARIAH YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX TAHUN 2007-2008
Full text linkCapital market is a financial institution, where investors can invest their funds in securities. Establishment of the Jakarta Islamic Index is expected to improve investor confidence to develop the investment in the securities of the sharia. The one of investing purpose is to get a return as an advantage. The information of earnings and cash flow may cause investors action toward the company's stock. This study aims to determine the effect of accounting earnings and cash flow toward stock return. The data which used are secondary data such as company’s financial reports and stock prices. The population in this study are stocks listed in the Jakarta Islamic Index 2007-2008. The sample which used in this study are 32 companies. Technique of sampling that is used in this study is purposive sampling method. The data analysis that used is multiple regression analysis. The Regression analysis is used to test the effect of accounting earnings variable and cash flows variable toward stock returns. The analysis results shown that both independent variables have simultaneously influence to the dependent variable, and individually only accounting earnings influence significantly to the stock returns. Meanwhile, the total cash flow does not influence the stock return variable.Based on the results, the suggestion for further research is able to extend the period of observation, using other variables are not described in this study.
Key Words: Accounting Earnings, Cash Flow, Stock Return, Jakarta Islamic Inde