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INTELLECTUAL CAPITAL DISCLOSURE: STUDI KOMPARASI ANTARA UNIVERSITAS DI INDONESIA DAN MALAYSIA
Get PDFThe aim of this study is to identify the intellectual capital disclosure practices of Indonesia and Malaysian universities. 5 best universities from Indonesia and Malaysia based on webometrics 2015 survey was used as the object of study. Intellectual capital component used in this study is a framework developed by Ulum (2011) which consist of 46 items: 8 items human capital, 23 items structural capital, and 15 items relational capital. Mann-Whitney test with SPSS 21 was used to analyze the data. The results showed that there were no differences between universities in Indonesia and Malaysia in disclosing information about the IC through their website. Based on the amount of information disclosed, both universities in Indonesia and Malaysia were more likely to disclose information in a narrative format.DOI: 10.15408/akt.v9i1.358
FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA
Get PDFThe purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.358
KINERJA KEUANGAN PERUSAHAAN ASURANSI SYARIAH DI INDONESIA: SURPLUS ON CONTRIBUTION
Get PDFThis study aims to identify the impact of size, leverage, liquidity, tangibility, volume of capital and loss ratio on the financial performance of Sharia Insurance Companies in Indonesia as measured by Surplus On Contribution (SOC) from 2012 to 2014. The data analysis technique used is panel data regression with a significance level of 5% (0.05). Results of the data analysis showed that the right model used in this study is the Fixed Effects Model (FEM). Simultaneously the six variables significantly influence the good financial performance as measured by SOC. Partially; the size (0.0000) has a positive influence on the financial performance (SOC), whereas leverage (0.0167) and volume of capital (0.0000) negatively affect performance finance (SOC). Liquidity variable (0.8552), tangibility (0.5513) and loss Ratio (0.9861) did not have a significant effect on the financial performance (SOC).DOI: 10.15408/akt.v9i1.359
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI APARATUR DAN PERAN AUDIT INTERNAL TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL MODERATING (Studi Empiris pada SKPD di Pemprov NTB)
No full textThis study aims to obtain empirical evidence about the effect of applying government accounting standards, competence human resources, and the role of internal audits of the quality of financial reporting information to the internal control system as moderating variable. the population in this study were all civil servants (PNS) in the regional work units (SKPD) Pemprov NTB. Sampling was done by purposive sampling of employees in the process of financial administration, an employee who makes the financial statements and the workers who are the subject of examination APIP of the Inspectorate. Analysis of the data used in this research is regression with moderating variables. the results of this study indicate that the government penewrapan government accounting standards, competency of personnel the role of internal audit had no significant effect on the quality of financial reporting information with the internal control system as moderating variableDOI: 10.15408/akt.v9i1.358
PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN
Get PDFThe purpose of this study was to identify interactive effect of the life cycle stage on the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage was interest to be reviewed as there are differences finding on previous research.The population were manufacturing companies listed on the Indonesia Stock Exchange during the period 2009 – 2011.Based on purposive sampling there were 70 companies was selected. The multiple regression method was used to analyze the interactive effect. The results of this study demonstrate that Life cycle stages not moderates the relationship of intellectual capital disclosure and corporate value. This finding has an important role in the management accounting literatureDOI: 10.15408/akt.v9i1.358
Masalah Keagenan Pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia
Get PDFMany things that are involved in the family ownership ranging from the formulation of the structure and distribution of ownership among the families involved; capitalization of capital; family coverage and control mechanisms within the company; policies to attract capital from outside the family or maintain dominance of family ownership, until the creation of capital-raising mechanism in a family environment to support the expansion and growth of the company. The ownership structure will determine the agency’s problems, which is whether that the dominant conflict occurred between the manager and the shareholder or between the controlling shareholder with the minority shareholders. The number of firms with family ownership in Indonesia provides positive and negative effects for development. On one hand, the conflict between the agent and the principal is very small compared with the company\u27s non keluarga. This things is understandable because of the dominance and control of management decisions are determined by a majority of policy holders domination saham. It means that the policy decision still dominate by family ownership, which is it will affect that financial transparency
Faktor-faktor yang Mempengaruhi Penggunaan E-Filling: Studi Pada UIN Syarif Hidayatullah Jakarta
Get PDFThis study aims to determine empirically the influence of information technology, perceived ease of users of, and satisfaction of users to use e-Filing for Taxpayers. Data obtained by survey method using a questionnaire as a data collection staple. Samples were selected using purposive sampling method. This study is causal, and the study site was Syarif Hidayatullah State Islamic University Jakarta by taking a sample of respondents from the unit faculty and the rector. Data analysis was carried out using validity, reliability testing, multiple linear regression analysis, the classical assumption, as well as using the t test for partial hypothesis testing, and test to examine the influence f simultaneously, and the coefficient of determination. Based on the results of the analysis can be concluded that partial information technology, and user satisfaction significantly influence the use of e-Filing Taxpayers, whereas perceived ease of users of not striving against the use of e-Filing for Taxpayers. Simultaneously, information technology, perceived ease of use of, and user satisfaction effect on the use of e-Filing for Taxpayers
Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Tingkat Pengembalian Saham
Get PDFThe purpose of this research is to examine the effect Of Corporate Social Responsibility Disclosure Through Risk To Stock Return. In this study, using the GRI standard as a way to measure a company\u27s corporate social responsibility. Samples company is an enterprise consumer goods are listed on the Stock Exchange in the period from 2010 to 2014 so that the total sample at the 5-year period is 60 samples. The research method uses multiple linear regression analysis to determine the relationship of more than one independent variable on the dependent variable. Based on the results of statistical performed by t-tests and F test, shows that CSR and risk have effect to return with significance alpha 1%. Corporate Social Responsibility Disclosure have effect Through Risk To Stock Return. ROA as a control variable doesn’t have effect to stock return
PENGARUH WORK-FAMILY CONFLICT, GAYA KEPEMIMPINAN TRANSFORMASIONAL, DAN KOMPLEKSITAS TUGAS TERHADAP JOB SATISFACTION AUDITOR
Get PDFThis research was aimed to examine the influence of work-family conflict, transformationalleadership style, and task complexity on auditor’s job satisfaction. This research used primary datawhich collected by distributing questionnaires to respondents. Questionnaires were distributed tojunior and senior auditor of accounting firms (were directory by IAPI) that afiliate to internationalfirm in Jakarta. From 74 questionnaires that have been distributed, only 60 questionnaires havebeen received, and only 56 questionnaires that full filled and could be processed. The researchuses multiple regression analysis method.The results of this research show that: (1) work-familyconflict has no significant influence on auditor’s job satisfaction. (2) transformational leadershipstyle has significant influence on auditor’s job satisfaction. (3) task complexity has no significantinfluence on auditor’s job satisfaction. (4) work-family conflict, transformational leadership style,and task complexity have significant influence on auditor’s job satisfaction.DOI: 10.15408/akt.v8i3.277
FAKTOR-FAKTOR YANG MEMPENGARUHI PERTUMBUHAN ASET PERUSAHAAN ASURANSI JIWA NON SYARIAH DI INDONESIA
Get PDFThe development of life insurance in Indonesia is quite slow compared to otherfinancial industry. This study was conducted to examine the factors that influence the growthof asset of non-life insurance shariah company in Indonesia for the period 2004 to 2010. Thevariables tested are premium growth, capital growth, returns, claims ratio, the ratio ofacquisition costs, the cost ratio administration, the type of capital, and the amount of capital.The sample used in this study is a life insurance company during the study period of 2004 to2010. The data analysis technique used is multiple linear regressions. The results of theanalysis prove that premium growth, capital growth, returns, claims ratios, and types ofcapital affect the growth of the life insurance company\u27s assets. While the acquisition costratio, the ratio of administrative costs and the amount of capital do not significantly influencethe growth of assets of life insurance companies in IndonesiaDOI: 10.15408/akt.v8i1.275