Jurnal Wahana Ilmiah Akuntansi
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PENGARUH CAR, BOPO, NPF, DAN CSR DISCLOSURE TERHADAP PROFITABILITAS PERBANKAN SYARIAH
Full text linkThis study aims to determine the influence of CAR, BOPO, NPF, and CSR Disclosure on Profitability Sharia Banks. Factors tested in this study are CAR, BOPO, NPF, and CSR Disclosure as independent variables while ROA as dependent variables. This study sample consist of three Sharia Banks which listed in Bank of Indosesia year 2009-2011. The data used in this study is secondary data and sample selection by using purposive sampling method. Analysis tool used is multiple linear regression analysis at a significance level 5%. The results of stimulnaoys and partial hypothesis testing used showed that the four independent variables which are independent CAR, BOPO, NPF, and CSR Disclosure affect on ROA.
Keywords: CAR, BOPO, NPF, CSR Disclosure,RO
EFEKTIFITAS PELAKSANAAN SELF ASSESSMENT SYSTEM DAN MODERNISASI ADMINISTRASI PAJAK TERHADAP KUALITAS PELAYANAN PAJAK(STUDI KASUS PADA KPP KEBON JERUK 1)
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Penelitian ini bertujuan untuk menganalisis pengaruh Efektifitas pelaksanaan Self Assessment System dan modernisasi administrasi pajak terhadap kualitas pelayanan pajak KPP Kebon Jeruk 1 di Jakarta Barat dimana peneliti memfokuskan sampel penelitian pada wajib pajak pribadi. Penelitian ini menggunakan data primer. Metode yang dipakai adalah metode kuantitatif dengan pendekatan regresi. Teknik pengambilan sampling adalah metode non probability sampling, yaitu convenience sampling method dengan sampel sebanyak 100 wajib pajak pribadi . Hasil regresi dari penelitian ini adalah Efektifitas Pelaksanaan Self Assessment System dan Modernisasi Administrasi Pajak secara simultan berpengaruh signifikan terhadap Kualitas Pelayanan Pajak.
Kata kunci: Self Assessment System, Modernisasi Administrasi Pajak, Kualitas Pelayanan Paja
PENGARUH UKURAN PERUSAHAAN, KEPEMILIKAN SAHAM PUBLIK, DAN LIKUIDITAS TERHADAP PENGUNGKAPAN WAJIB LAPORAN KEUANGAN
Full text linkThe purpose of this research is to examine the influence of firm size, public ownership, and liquidity on mandatory disclosure financial statement in property and real estate companies listed at Indonesian Stock Exchange during 2009-2011. The sample which is used in this research property and real estate companies listed at Indonesian Stock Exchange on period of 2009-2011. This research is using purposive sampling method to determine the sample and resulted 21 companies as research sample. Multiple regression model and statistic descriptive is used to analysis data. The result of this research shows that firm size, public ownership, and liquidity are simultaneously influence to mandatory disclosure financial statement. Firm size, public ownership, and liquidity had positive effect to mandatory disclosure financial statement. The coefficient of determination (R2) is 0,468 which indicates that the model can explain the influence of independent variables to dependent variable.
Keyword : firm size, public ownership, liquidity, mandatory disclosure financial statemen
PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, PROFITABILITAS DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN
Full text linkBesides corporate financial disclosure, there is another disclosure stakeholders expect, which is corporate social responsibility disclosure. The information is needed to process short term and long term decision making. The purpose of this research is to know the influence of public ownerships, the size of the board of commissioners, profitability and firm age toward corporate social responsibility disclosure in the mining and metal companies listed in Indonesia Stock Exchange (IDX) in 2008-2011. The method used in this research is multiple linear regressions. The result showed that public ownerships has negative influence and no significant toward corporate social responsibility disclosre. Meanwhile, the size of the board of commissioners and profitability has positive and significant influence toward corporate social responsibility disclosure. And firm age has no influence toward corporate social responsibility disclosure. And public ownerships, the size of the board of commissioners, profitability and firm age simultaneously have significant effect toward corporate social responsibility disclosure. The research contributes to add social accounting litterateur and enhance awareness of improving CSR standards for mining and metal industry
Keywords : Public Ownerships, The Size of The Board of Commissioners, Profitability, Firm Age and Corporate Social Responsibility Disclosure
The Concepts of Economic Resilience: An Information and Technology Based Assesment (Case Study of Micro and Small Enterprises in Jakarta)
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This researchaimed to find out what explains the concepts of economic resilience through information and technology based assesment for the purpose of studying the micro and small enterprises in The Jakarta Province. In collecting the research datas, interviews were being conducted while the answers from the informants would lead the researchers’ conclusions. Thisresearch have resulted on confirmation that there is a growing trend of economic development in the community of micro and small industrial center as a way to enhance economic resilience. The Jakarta province should reinforce this kind and a like industrial center to build the strengths of the enterprises as economic stimulation to the community. Another result is in the terms of information and technology based assesment, we have found that the concepts of economic resilience could be achieved through the distribution of economic development in the attempt of increasing businesses’ productivity as the result of information and technology applications. Furthermore,the respectively regulation and laws coming from the authorities have provided the protection and guidence needed by the enterprises in the creation of economic development and long-term businesses’ growth.
Keywords: stimulation, economic development, long-term businesses growth, information and technology based assesmen