Jurnal Akuntansi Kontemporer
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PROFESIONALISME MAHASISWA AKUNTANSI DAN MAHASISWA ADMINISTRASI BISNIS DALAM MENGOPERASIKAN APLIKASI KOMPUTER AKUNTANSI
Get PDFThe decision of the Minister of Manpower and Transmigration Number 182 of 2013 concerning the Establishment of Indonesian National Work Competency Standardsstates that one of the competency units that accountants must possess is operating an accounting computer application. This research was conducted to prove and compare the results of competency tests, especially the units operating accounting computer applications between students of the Accounting Department and the Business Administration Department. The test tool used was the Mann-Whitney nonparametric test. The sample in this study amounted to 104 students, consisting of 52 Accounting Department students and 52 Business Administration students. The results of this study indicate that the competence to operate accounting computer applications between students of the Accounting Department and Business Administration Department has a significant differenc
PROPERTI DETERMINAN NILAI PERUSAHAAN DAN REAL ESTATE PADA PERIODE GENCARNYA PEMBANGUNAN INFRASTRUKTUR
Get PDFThis research aims to obtain empirical evidence about the determinant of firm value property and real estate in the period of incessant infrastructure development. Independent variables used in this research were capital structure as measured by debt to equity ratio (DER), investment opportunity set measured by the market to book ratio (MBA), liquidity measured by the current ratio (CR), and profitability measured by return on equity (ROE). The dependent variable was firm value measured by the price to book value (PBV). Control variable was the size of the firm. The population used in this research are property and real estate companies listed Indonesian Stock Exchange in period 2014-2016. Sample collected using purposive sampling method. The total of 33 companies was determined as the sample during 2014-2016. The method of analysis of this research using multiple linear regression. The result showed that investment opportunity set and profitability has a positive influence on the firm value, and capital structure and liquidity has no effect on the firm value. While the size of the firm as a control variable has a significant positive influence on the firm value
TEORI FRAUD PENTAGON DAN DETEKSI KECURANGAN PELAPORAN KEUANGAN
Get PDFThe purpose of this research is to investigate whether the fraud pentagon theory predictors, namely: Pressure, Opportunity, Rationalization, Capability and Arrogance able to explain the probability of financial statement of fraud occurrence in Indonesia. The results show that: only Pressure and Rationalization elements can define the likelihood of financial statement fraud. The Capability and Arrogance proxies proposed in this research are not proven to explain the opportunities for financial statement fraud. This research finding shows that the fraud pentagon theory still needs testing in different contexts
AKTIVITAS PENGENDALIAN INTERNAL PADA PEMERINTAH KOTA PUSAKO DALAM PEMAHAMAN FUNGSIONALISME STRUKTURAL PARSONS
Get PDFThe research of this interpretive study is about the activities of internal control in the government of Pusako City in Jambi Province. The researcher used Parsons' structural functionalism theory to understand each role of the internal control factor. The results of this theory analysis are that all sub systems in a system must interact with each other even though the process allows conflict. The results of the study found that internal control had not gone well. The causes are internal control factors such as organizational structure, division of tasks and responsibilities, the role of leaders, commitment to competence, and Human Resource (HR) policies that are not yet integrated
MODAL INTELEKTUAL SEBAGAI DETERMINAN KINERJA PERUSAHAAN
Get PDFThis study aims to determine the effect of Intellectual Capital on the company's financial performance. This study uses the Pulic Model (Value Added Intellectual Coefficient - VAICTM) as a measure of efficiency in the Intellectual Capital component and Double Linear Regression (R2) are used to examine the relationship between VAICTM and corporate financial performance. The results of this study indicate that: VACA has a partial effect on ROA; VAHU has no partial effect on ROA; STVA has a partial effect on ROA and VACA, VAHU, STVA allegedly influencing jointly or simultaneously to the ROA
PENGARUH KOMPLEKSITAS PERATURAN PERPAJAKAN, KUALITAS LAYANAN, SANKSI PERPAJAKAN DAN PEMERIKSAAN TERHADAP KEPATUHAN PAJAK
Get PDFImproving taxpayer compliance is a very important key in order to increase state revenues from the tax sector. This study aims to examine the variables of the com-plexity of tax regulations, service quality, taxation sanctions and tax audit on indi-vidual taxpayer compliance at the Singosari Pratama Tax Service Office. This research is a quantitative research with hypothesis testing which will be analyzed using multiple linear regressions. The population in this study is an individual taxpayer who earns income from a free business registered at KPP Pratama Singosari ammounted 11,500 taxpayers. By using probability sampling as a sampling technique, the number of respondents from this study was 100 people. The results of this study state that the complexity of tax regulations, service quality, tax sanctions and tax audits have a significant effect on tax compliance. The amount of the variable contribution to the complexity of tax regulations, service quality, tax sanctions and examination of tax compliance is 97.2%. Partial testing results also indicate that the variable complexity of tax regulations, taxation sanctions and tax audits have a significant effect on individual taxpayer compliance. The results of this study indicate that partially service quality variables do not significantly influence individual taxpayer compliance
PENGARUH KEBIJAKAN, PERATURAN, LOCUS OF CONTROL DAN SIFAT MACHIEVELLIAN TERHADAP PERENCANAAN PAJAK ORANG PRIBADI
Get PDFTax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. With self assessment system, taxpayer can do tax planning. Literature shows that there are external factors like taxation legislation. Other side there are internal factors from someone like Machievellian and Locus of Control which motivates taxpayer to tax planning. Taxpayer sometimes will obey to pay taxes, if they argue that tax system is not fair. So that, one of way to avoid taxes is tax planning. Taxpayer who can do tax planning is professional freelance. The research proved that the tax policy, tax laws have significant impact on tax planning individual taxpayer. Otherside, Machievellian, Locus of Control have not significant impact on tax planning individual taxpayer
PENGARUH SOSIALISASI PERPAJAKAN, KESADARAN WAJIB PAJAK, DAN ADANYA SANKSI PAJAK TERHADAP KEPATUHAN PERPAJAKAN BAGI PROSPECTIVE TAXPAYER
Get PDFThe aim of this study is to analyze the effect of taxation socialization, taxpayer awareness and the tax sanctions on tax compliance for prospective taxpayers. The prospective taxpayers are defined as future taxpayers who the subjective obligations as taxpayers begin since they are borned. But, since they have no the tax object, they donot have the tax obligation. This study uses students domiciled in Jakarta as pop-ulation. The sampling method used is convenience sampling. The survey method is used to collect data. The data used in this study is 301 questionairs. The results show that the taxation socialization on the tax compliance for prospective taxpayers is significant and positive. But, the taxpayer awareness and tax sanctions have no effect on tax compliance for prospective taxpayers statistically
PENGARUH MANAJEMEN LABA DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Get PDFThe purpose of this study proves empirically the influence of earnings management and dividend policy on firm value. The earnings management variable is measured through a discretionary accrual using the modified Jones model, whereas the dividend policy is measured through the dividend payout ratio. This study also uses control variables such as leverage, profitability and firm size. The type of this research is comparative causal that explains the causal hypothesis between the variables. The population of this research includes all companies listed on the Indonesia Stock Exchange. The method to get samples used purposive sampling. Based on purposive sampling method, there are 79 companies meeting the criterias. Research period for 5 years, it is started from 2012 to 2016, so total sample used in this research as much as 395. This research uses panel data which applied with Eviews verse 9. The results showed that the independent variables and control variables have a significant influence on firm value except earnings management. The dividend policy has a positive effect. Control variables of leverage and profitability have a positive effect while firm size has a negative effect on firm value. The value of adjusted R squared is 82%. This can be interpreted that the independent variables are able to explain well the dependent variabl
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANA-JERIAL TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI OLEH STRUKTUR MODAL
Get PDFDiversification strategies are chosen by companies for expending business develop-ment that can improve a company's performance. Managerial ownership be intended to provide an opportunity for managers to engage in share ownership, so that manager’s position parallel with owner of the company. Performance is a benchmark in the company's success of management activities whose information obtained from financial statements. This study is expected to provide academic benefits and addi-tional literature in the field of management accounting for further research in order to increase knowledge and reference. This research is also expected to provide additional information to corporate managers to further consider again the use of diversification strategies and compensation of directors that occur in the company able to improve the performance of companies moderated by managerial ownership. The object of research in this study is a manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017. The sample used is purposive sampling. The result of the research proves that the strategy of diversification have an effect managerial ownership is not proven to have an effect on to company performance. The results show that capital structur is unable to moderate the influence of diversification strategy and able to moderate managerial ownership on company performance