Jurnal Akuntansi Kontemporer
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Analisis Praktik Perataan Laba pada Industri Real Estate dan Properti yang Bereputasi Baik di Bursa Efek Indonesia
Get PDFIncome smoothing is a manager's deliberate effort in choosing accounting method to
normalize income in order to reach a stable income. Eckel models showed 9 corporate with
good reputation and 6 corporate with bad reputation doing income smoothing practice.
Independent Sample T-Test showed that there is a different income smoothing
index between corporate with good and bad reputation. From t test, financial
leverage variable in real estate and property industry with good reputation
influenced income smoothing index. F test showed that size, profitability, financial
leverage, and operating leverage variable in real estate and property industry
with good reputation simultaneously influence income smoothing index
PAJAK PENGHASILAN DAN KEPUTUSAN PENDANAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA)
Get PDFThis research has a purpose to provide empirical testing about influencing of income tax which is used as management consideration to make financial decisions. The examined factors on this research are tax and non tax factors. leverage policy, and dividend policy. The sample consist of 32 manufacturing companies, which are listing in Indonesian Capital Market. is chosen bv purposive sampling.' Moreover, the statistic method lIsed to test on the research hypothesis is Multivariate Multiple Regressions. The results show that income tax is one of the consideration management factors for
making goodfinancial decisions. The results also proved that leverage and dividend policy are significantly influenced by income tax
PENGARUH FAKTOR-FAKTOR FUNDAMENTAL TERHADAP KUALITAS PENGUNGKAPAN SUKARELA DALAM LAPORAN TAHUNAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this research is to find the fundamental factors that influence voluntary disclosure published in ar:nual reports. This research used 22 manufacturing companies listed at Indonesia Stock Exchange in the period of
2006-2007, is chosen by pwposive sampling. Multiple regression analysis was employed to test the research hypothesis. The result of this research show that none of the independent variables in/hence voluntary disclosure published in annual report
Pajak Penghasilan dan Keputusan Pendanaan (Studi Empiris pada Perusahaan Manufaktur di Bursa Efek Indonesia)
No full textThis research has a purpose to provide empirical testing about influencing of income
tax which is used as management consideration to make financial decisions. The
examined factors on this research are tax and non tax factors, leverage policy, and
dividend policy. The sample consist of 32 manufacturing companies, which are listing
in Indonesian Capital Market, is chosen by purposive sampling. Moreover the statistic
method used to test on the research hypothesis is Multivariate Multiple Regressions.
The results show that income tax is one of the consideration management factors for
making good financial decisions. The results also proved that leverage and dividend
policy are significantly influenced by income tax
MODEL-MODEL TANGGUNG JAWAB SOSIAL DAN ASPEK PERPAJAKANNYA
Get PDFCorporate social responsibility is contm-service of company to its environment and society since company already has gains from them. There are various models of corporate social responsibility carried alit by the companies in Indonesia. They can involve directly to pelform the events of responsibility or through third party. They can also make a cooperation with another par(y or join to another party. They can give
contributions to the people and their er. vironment directly by increasing their quality of life. But, they have to obey the rules and regulations set by government for their
sustainability. The different types of s;)cial re5ponsibility programs need different treatments of their taxation
ANALISIS PERBEDAAN RETURN DAN RISIKO SAHAM DENGAN DAN TANPA PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEl
Get PDFMany researchs proved that listed companies in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by the manipulation of artificial (by accounting method) or real (by transaction) variables. By this income smoothing, they expect the risk of company will be decreased. This research is designed to know whether there are any differences between income-smoothed-companies and non-incomesmoothed-
companies in their returns and/or risks. Fifty five manufacture companies, became this research samples, are selec/ed by purposive sampling method. These samples are classified as income-smoothed-group and non-income-smoothed-group by Eckel's model. Thefindings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothedcompanies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns alld risks variable between income-smoothed-companies all d non-income-smoothed-companies
PERSPEKTIF AKUNTANSJ ATAS ASET PENGETAHUAN (KNOWLEDGE ASSET)
Get PDFToday s economies shifted the dynamic business environment into information age where people interact with knowledge. In this new economy, knowledge management and intellectual capital are emerging as the p"imary source of wealth. Some companies in Europe have already implemented various knowledge measurement techniques and provide it in particular report called knowledge and intellectual capital report. However, all of those techniques and reports have limitations and many suffer ji-om a lack of practical testing. They need to standardize in order to give a better perception for the participant of the organizations. This popel' discusses at the nature of knowledge, proposed alternative methods of knowledge accounting and the prospects and possibilities
for knowledge accounting
ANALISIS PRAKTIK PERATAAN LABA PADA INDUSTRI REAL ESTATE DAN PROPERTI YANG BEREPUTASI BAlK DI BURSA EFEK INDONESIA
Get PDFIncome smoothing is a manager's deliberate effort in choosing accounting method to normalize income in order to reach a stable income. Eckel index showed 9 corporate with
good reputation and 6 corporate with bad repultation doing income smoothing practice. Independent Sample T-Test showed that there is a different income smoothing index between corporate with good and bad reputation. From t test, financial leverage variable in real estate and property industry with good reputation injluenced income smoothing index. F test showed that size, profitability, financial leverage, and operating leverage variable in real estate and property industry with good reputation simultaneously injhlenced income smoothing index
Model-model Tanggung Jawab Sosial dan Aspek Perpajakannya
Get PDFCorporate social responsibility is contra-service of company to its environment and society since company already has gains from them. There are various models of Corporate Social Responsibility carried out by the companies in Indonesia. They can involve directly to perform the events of responsibility through third party. They can also make a cooperation with another party or join to another party. They can give contributions to the people and their environment directly by increasing their quality of life. But they have to obey the rules and regulations set by government for their sustainability. The different types of social responsibility programs need different treatments of their taxation
Analisis Pengaruh Mekanisme Good Corporate Governance terhadap Praktek Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2005-2007
Get PDFEarnings management is management intervention in financial statement
reporting process, aimed to increase managernent's wealth personally and/or increase
value of the firm. Earnings management is a factor that could reduce Financial statement
credibility, increase bias, and prevent stakeholders .from believing profit values.
Consistent good corporate government implementation is indicated could increasing
financial statement quality and reduce earnings management activities.
This research purpose is to find out whether corporate governance mechanisms,
consists of institutional ownership, managerial ownership, proportion of independent
board of commissioner, board of director, and audit committee, influence earnings
management. The object of this research is manufacturing companies listed in Indonesian
Stock Exchange in 2005-2007. There are ninety six companies selected with purposive
sampling techniques and data was analyzed using multiple linier regression.
The results show that proportion of independent board of commissioners and
audit committee variables influence earnings management partially and significantly.
Institutional ownership, managerial ownership, and independent board of
commissioner’s variables didn't influence earnings management. Simultaneously, good
corporate governance mechanisms influence earnings management significantly