Jurnal Akuntansi Kontemporer
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Penerapan PSAK 50 dan PSAK 55 pada Bank X Surabaya
No full textImplementation of SFAS 50-55 especially concerning Allowance for Impairment Losses (CKPN) or long referred to the Establishment of Asset Allocation (PPA) for banking takes quite a long time. Banks were given a chance until the end of 2011 to complete the calculation that will be used at the beginning of 2012. In fact in turns out that the application CKPN compared with PPA penelitian apparently based on Bank X in Surabaya produce significant computation when compared to the old system. December 31, 2011 for the position of getting a difference of Rp 1.389 million, or in other words the amount of load reduced. However, in accordance with Bank Indonesia for the calculation of Core Capital Bank would still be required to wear a PPA calculations
PENGARUH BOOK TAX DIFFERENCES DAN TINGKAT HUTANG TER-HADAP PERSISTENSI LABA
Get PDFEarnings persistence is a measure that describes the ability of the company to maintain the amount of earnings which is got from current time to future time. Earnings persistence is often used as a consideration of earnings quality because earnings persistence is a component of the qualitative characteristics of relevance, namely predictive value. Therefore, quality earnings can show the continuity of earnings so that persistent earnings tend to be stable. This study is aimed to test whether the book tax differences and debt level affect the earnings persistence. The research design which was used was research with the hypothesis. The depend-ent variable of this study the earnings persistence measured by using a regression coefficient of regression between the account-ing income of the current period and the coming period. The independent variable of this study is the book tax differences meas-ured by using dummy variables and debt levels that were measured with debt to asset ratio. The companies that became the object of this research were manufacturing companies listed on the Indonesia Stock Exchange for the period of 2008-2013. The sample were selected by purposive sampling method. The data was analyzed by using multiple regression. The data analysis showed that large positive book tax differences negatively affected earnings persistence, where as large negative book tax differences did not affect earnings persistence. Debt level positively affected earnings persistence
Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth
No full textThe purpose .of this study is obtain empirical evidence on differences gross
Domestic product (GDP), government expenditure, governance index, teledensity,
Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between
Tax havens countries and the n on tax havens countries
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KETEPAT-WAKTUAN PENYAMPAIAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Get PDFThe company must provide ease of provision of information to make a decision namely through the financial statement. Because of that, the financial statement must be submitted in a timeliness. If a company doesn’t provide timely reports of the financial state-ment, then the financial of the company could be losing power to provide information for its users. This quantitative descriptive research aims to examine and analyze the factors that influence the timeliness of the financial statement forwarding. The inde-pendent variables which used in this study was the company’s size, profitability, leverage, the size of the CPA, and the auditor’s opinion. The number of samples per year are 84 companies bringing the total to 252 companies that were observed and the tech-nique of data analysis in this study is using an analyze logistic regression. The results of this research indicated that the variable is the company’s size and the leverage had effect on the timeliness of the financial statement forwarding. However, the variable profitability, the size of the CPA, and the auditor’s opinion has no effect against the timeliness of the financial statement forwarding
PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING
Get PDFIncreasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors. The main objective of the present study is to expand researches in
analyzing the impact of managerial ownership, institutional ownership, and dividend policy to the firm value, either directly or indirectly with debt policy as the intervening variable. Population in this study are public companies listed in Indonesia Stock Exchange that are not included in the categories of banking industry, institution of credit matters, security, and insurance, for an observation period of 2003 to 2007. Data were collected through purposive sampling and 64 firms were taken as sample. The analysis method used in this study is multiple linear regressions expanded with path analysis using the SPSS 16.0. The results of this study show that: (1) managerial ownership had direct negative impact to firm value and didn if have indirect impact to firm value with debt policy as the intervening variable; (2) institutional ownership had no direct and indirect impact to firm value; and (3) dividend policy had direct negative impact to firm value and indirect positive impact to firm value with debt policy as the intervening variable
Pengaruh Investment Opportunity Set dan Mekanisme Corporate Governance terhadap Kualitas Laba
Get PDFImportant information in a company is information about the company’s profit.
The objective study is looking for the influence of Investment opportunity set and
corporate governance mechanism at consists of the audit committee, institutional
ownership managerial ownership, and board of commissioners of the quality of earnings
as measured by Earnings Response coefficient. This study uses a sample of 42
manufacturing companies ted in Indonesia Stock Exchange in the year 2005-2009 The
results of this study indicate that the Investment opportunity Set have a significant effect
on Earnings Response Coefficient. Investment opportunity Set negatively affect the
Earnings Response Coefficient, so it can be said that the increase of Investment
Opportunity Set may weaken Earnings Response Coefficient of a company. Unlike the
Corporate governance mechanism that consists of the audit committee, institutional
ownership, managerial ownership, and board of commissioner the results indicate that
corporate governance mechanisms do not have a significant effect on Earnings Response
Coefficient of a company
Pengaruh Struktur Kepemilikan dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Kebijakan Hutang sebagai Intervening
Get PDFIncreasing the firm value is one of the main purposes of a company.
Increasing the firm value means the stock return gives the optimal return to the
investors. The main objective of the present study is to expand researches in
analyzing the impact of managerial ownership, institutional ownership, and
dividend policy to the firm value, either directly or indirectly with debt policy as
the intervening variable. Population in this study are public companies listed in
Indonesia Stock Exchange that are not included in the categories of banking
industry, institution of credit matters, security, and insurance for an observation
period of 2003 to 2007. Data were collected through purposive sampling and 64
firms were taken as sample. The analysis method used in this study is multiple
linear regressions expanded with path analysis using t he SPSS1 6.0.T he results o f
this study show t hat: (l) managerial ownership had direct negative impact to firm
value and didn't have indirect impact to firm value with debt policy as the
intervening variable;( 2) institutional ownership had no direct and indirect impact
to firm value; and (3) dividend policy had direct negative impact to firm value and
indirect positive impact to firm value with debt policy as the intervening variable
Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility
No full textAny discussion of social responsibilities reporting necessarily needs to
consider what the responsibilities of organizations are. Are businesses
responsible to their direct owners( shareholders) alone, or do they owe a duty to
the wider community in which they operate? Certainly, many organizations are
making public statements to the effect that they consider that they do have
responsibilities to parties other than just the shareholders. A .firm should
voluntarily discloses information publicly about its social and environmental
performance that implies the managers are acknowledging that they are
accountable to abroad group of stakeholders in relation not to only their financial
performance, but also their social and environmental performance. Those
environmental aspects should be described in o lot of progress in their social
publicly responsibilities reporting, hoping that all shareholders know completely
the whole position and financial performance, risks, business prospects and
corporate sustainability. The accountability of corporate must disclose their socio
economic environmental accounting as a broader of Corporate Social
Responsibility (CSR), which contain of social maping, that shows harmonization
of goals between corporate and peoples
Analisis Kinerja Perusahaan dan Pajak Penghasilan Sebelum dan Setelah Berlakunya UU PPH Tahun 2008
No full textThis research is to examine whether the tax reform in 2009h os an impact on the
firm's performance. The main points of reformation are a change of tax income tarif dan
the tax facilities for public company. Examinations of performance were performed
two years and one y ear before tax reform compared to performance o f two and one years
after tax reform. Using Wilcoxon Signed Rank Test, testing for manufacturing companies
registered in Indonesian Stock Exchange, this research proving that there was no
significant differences of corporate t ax ratio between before tax reform with after tax
reform. Meanwhile, generally the performance (profitability, liquidity, leverage of
manufacturing companies before tax reform a re significant different with performance o f
manufacturing companies after tax reform
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Fiscal Knowledge, Locus of Control, dan Interaksi antara Fiscal Knowledge dengan Locus of Control
Get PDFIndonesia adopts a self assessment that requires an awareness and volunteerism
taxpayer in carrying out tax obligations. To support the success f this system, taxpayer
compliance is absolutely necessary. These various factors shown to affect the level of tax
compliance, such as age, gender, level of education, the income, or employment status,
the influence of friends or other taxpayer, ethics, taxation sanctions, complexity,
relationship with the lax authorities, income sources, an understanding of the quality
taxation system, the possibility of tax audit and tax rates, knowledge/understanding of
tax. This research reinforces previous research conducted by Groenland and Veldhoven
(1983) to determine differences in individual taxpayer compliance in Surabaya in terms
of fiscal knowledge, locus of control, and the interaction of both. Anticipated differences
in fiscal knowledge, locus of control orientation, and interaction both able to explain the
differences compliance WPOP in Surabaya and surrounding areas. One hundred and
fifty questionnaires were distributed to a number of WPOP in Surabaya and surrounding
areas. Of the 150 questionnaires were only 82 questionnaires that can be processed
further. By using statistical analysis tools Kruskal Wallis non-parametric, this study
.failed to reject the null hypothesis for all of the proposed hypothesis, which means there
is no difference in the level of compliance WPOP Surabaya based fiscal knowledge, locus
of control, and the interaction of both. The difference results of this study with previous
studies because the majority of the answers WOP were obedient and almost all
respondents have an internal locus of control.
Keywords: Tm Compliance, Locus Of Control, Fiscal Knowledge