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Tanggung Jawab Sosial Universitas dan Tata Kelola Universitas Terhadap Citra UIN Syarif Hidayatullah Jakarta
Full text linkThis research aims to examine that University Social Responsibility (USR) and Good University Governance (GUG) influence toward image of UIN Syarif Hidayatullah Jakarta. Indicator of USR include economic responsibilities, legal responsibilities, ethical responsibilities and philanthrophic responsibilities. Indicator of GUG include transparation, accountability, responsibility, independency, fairness and participation. Indicator of Image include Reputation, Personality, ethical/value and corporate identity. Sample of this research include civitas academic of UIN Syarif Hidayatullah Jakarta include student, lecturer and officer. Technic analysis data use multiple linear regression. Results of this research as partial provide evidence that University Social Responsibility influence toward image of UIN Syarif Hidayatullah Jakarta, and Good University Governance influence toward image of UIN Syarif Hidayatullah Jakarta
The Difference of Compliance Cost Before and After Using E-Filing Application on Company Taxpayers E-Filing User
Full text linkThe purpose of this study was to determine differences in compliance cost incurred before and after the use of E-Filing applications for corporate tax payers E-Filing users.E-Filing Tax Return is a reporting system created by the DGT which makes it easy for taxpayers in the manufacture and delivery of Tax Return report to the Director General of Taxation. The hypothesis in this study was tested using the Wilcoxon test match pairs. The type of data used in this study is quantitative data. The research method used is a survey and the instrument used to collect data is a questionnaire. The results show that compliance cost after the use of e-filing in contrast to earlier, where the compliance cost will be lower
Persepsi Etika Penggelapan Pajak: Pengaruh Langsung dan Tidak Langsung
Full text linkTax evasion could be seen as ethical deed or not depends on several factors. The goal of this research is to examine the influence of gender, religiosity, and love of money towards tax evasion ethical perspective. The population of this research is undergraduate (S1) accounting students from private universities in Semarang. The sample used in this research covers final semester the undergraduate (S1) accounting students from University of Dian Nuswantoro, University of Soegijapranata Catholic, University of Sultan Agung Islamic, University of Muhammadiyah Semarang, University of Stikubank, University of Wahid Hasyim and University of AKI. The sampling technique used in this research is accidental sampling. As much as 100 questionnaires have been spread to the chosen respondents and all of them are declared proper to use. The analysis result is gender and religiosity do have impact on tax evasion ethical perspective while love of money does not. This research’s result also shows that religiosity and love of money do not mediate the relationship between gender and tax evasion ethicalperspective
Kausalitas Mental Accounting dan Pengambilan Keputusan Investasi Mesin Produksi: Suatu Studi Eksperimen
Full text linkThis research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN
Full text linkPenelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (diproksi Indeks GRI 4) terhadap nilai perusahaan (diproksi oleh Tobin’s Q). Model penelitian dikembangkan dengan menambahkan empat variabel kontrol yang meliputi ukuran perusahaan, market share, leverage, dan pertumbuhan perusahaan. Penelitian ini menggunakan desain explanatory research dan menggunakan sampel sebanyak 90 amatan Laporan Keuangan perusahaan manufaktur yang terdaftar di BEI pada periode 2014 – 2016.Data penelitian dianalisis menggunakan Regresi Berganda. Hasil analisis menunjukkan bahwa model penelitian yang dikembangkan memenuhi kaidah goodness of fit, secara simultan Indeks Pengungkapan CSR, ukuran perusahaan, market share, leverage, dan pertumbuhan berpengaruh terhadap nilai perusahaan. Namun hasil analisis secara parsial menunjukkan indeks pengungkapan CSR, Market share, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa pelaksanaan tanggung jawab sosial perusahaan akan berdampak terhadap nilai perusahaan jika perusahaan memiliki market share dan pertumbuhan perusahaan pertumbuhan yang tinggi
Model CSR dalam Penguatan Modal Sosial dan Peran Kelembagaan Masyarakat
Full text linkThe issue of community independence is the central theme of national development which is the responsibility of all elements of the nation, including government, the private sector and any organization. Viewed from the government\u27s point of view, this is clearly seen from the partisanship of empowerment policies and development through village funds that are very adequate to reach a developed and empowered village. The implementation or practice of corporate social responsibility has a direct influence on the role of community institutions and the role of community institutions directly influences the strengthening of community social capital. This community institution directly influences the improvement of community welfare and CSR programs must be able to increase community capacity for long-term activities (sustainable). The company must continue to encourage program recipients to have responsibility and ownership of the program implemented in order to strengthen social capital and the Company must implement a more concrete CSR program in increasing income economically because it is the main goal in the concept triple bottom CSR
Effect of Risk Based Bank Rating on Financial Performance of Sharia Commercial Banks
Full text linkRisk Based Bank Rating (RBBR) is one of the assessments of the new health level of the bank in lieu of CAMELS in accordance in Bank Indonesia Regulation No. 13/1 / PBI / 2011. This study aims to examine the effect of Risk-Based Bank Ratings (Risk Profile, Good Corporate Governance, Earning and Capital) on Financial Performance (ROA). The method used is descriptive statistics, determination of regression models, classic assumption tests, multiple linear regression methods and hypothesis testing. The type of data in this study uses panel data. Based on the results of the study indicate that the ratio of NPF, GCG and CAR does not significantly influence ROA. While the ratio of FDR, BOPO and NOM has a significant effect on ROA
Identifikasi Hubungan Linier dan Non-Linier antara Rasio-Rasio Keuangan dan Return Saham
Full text linkResearches on relevance of financial ratios on stock returns mostly adopt linearity assumptions. This research aims to show the relevance of financial ratios on stock return and to compare the accuracy of linear and non linear models. Linear and non linear multivariate regression models are constructed from several financial ratios towards stock return to identify ratios with significant influences and subsequently compared in regard of their determinations. The samples consist of manufacturing companies listed on IDX from 2009 through 2016 totaling 97 companies. Results of bivariate regressions show consistent relationships exist in form of positive-quadratic relationships for profitability ratios (ROA and ROE) and negative-logarithmic relationships for liquidity and solvability ratios (CR, QR and DER). In general, profitability ratios remain the dominant ratios affecting stock return
PENGUJIAN TEORI FRAUDPENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA PERUSAHAANPERTAMBANGANDIINDONESIA
Full text linkThis study wasto determine the effect of financial targets, financial stability, external pressure, ineffective monitoring, the nature of industry, change in auditors, rationalization, change of directors, and CEO\u27s picture of fraudulent financial statements in mining companies in Indonesia. This study uses descriptive quantitative methods. Technique of collecting data through documentation. The data used in this study are secondary data in the form of annual reports or annual reports of mining sector companies listed on the Indonesia Stock Exchange for the period 2013-2017. Next, the data was tested using multiple linear regression methods. The results of the study found that the target Financial and Nature of industry had an effect on fraudulent financial statements. Meanwhile, Financial stability, External pressure, and Ineffective monitoring, Change in auditors, Rationalization, and Change of directors, and CEO\u27s picture, have no effect on fraudulent financial statements in mining companies in Indonesia