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MEKANISME TATA KELOLA KORPORAT: MAMPUKAH MENURUNKAN COST OF EQUITY CAPITAL?
Get PDFThis objective of this study is to analyze the effect of good corporate governance mechanism that consist of board of commissioners’ independence, information transparency, and audit committee on the cost of equity capital. Board of commissioners independence, information transparency, and audit committee are able to role as the mechanism good corporate governance.The result showed that cost of equity capital is effected by board of commissioners independence, information transparency, and audit committee. Thereby in order to reduce cost of equity capital those three variable must be well managed by means of good corporate governance effective
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI (PPAk)
Get PDFThe goal this research is test influence of vactors to Student preference majoring in accounting to participation in accounting provetion program on four univercity: Unair, Ubaya, STIESIA, and Unibraw. Test of the research use linier regration model.The Result of the research, parsially test: (a) independent variable significant infleance to dependent variable (carier motivation, kuality motivation, kwnoladge motivation, participating USAP motivation, degree motivation, term of education, and achievement motivation. (b) The cost of education motivation and econocic motivation don’t significant influence to participation in accounting provetion program. Corelation value R2 between independen variable and dependent and dependent variable is 0,894, determination value 0,790 is the meaning 79,0% participation in accounting provetion program influenced by independen variable, than 21,0% participation in accounting provetion program influenced by others variable
SISTEM ANTI KORUPSI: SUATU STUDI KOMPARATIF DI INDONESIA, HONGKONG, SINGAPURA DAN THAILAND
Get PDFThis study is designed to cast light on the issue of corruption from diverse viewpoints, which is so deeply rooted in every aspect of life these days. Anti-corruption approaches on the part of the government are not expected to be so successful because the problem is too complicated. That is why appropriate comprehension of the issue is required first. This study explores the anti-corruption and corruption-preventive systems in Asia, especially in Singapore, Hong Kong, Thailand and Indonesia. Moreover, this study compares how those countries combat corruption with the aim of ascertaining why Singapore and Hong Kong are more effective in curbing corruption than Thailand and Indonesia. Singapore, Hong Kong, Thailand and Indonesia have relied on a single anti-corruption agency (ACA) to implement the anti-corruption laws. This study concludes that the critical difference between success and failure in combating corruption in Asian countries is the political will of the government. Singapore and Hong Kong are more effective in corruption control because their governments have demonstrated their commitment by enforcing the comprehensive anticorruption laws impartially and providing the CPIB and ICAC with adequate personnel and budget to enable them to perform their functions effectively. In contrast, Thailand and Indonesia are less effective in curbing corruption because their governments lack the political will as reflected in the higher staff-population ratios and lower per capita expenditures of their ACAs and the selective enforcement of the anti-corruption laws. In addition to political will, the favourable policy contexts of Singapore and Hong Kong have enhanced the effectiveness of the CPIB and ICAC. On the other hand, the unfavourable policy contexts of Thailand and Indonesia have hindered the effectiveness of their ACAs
PENGARUH PENERAPAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD PENGADAAN BARANG DAN IMPLIKASINYA PADA KINERJA KEUANGAN ( Studi pada Rumah Sakit Pemerintah dan Swasta di Kota Bandung )
Get PDFThe aim of this study is to analysis the effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Survey the sum of 105 responder covering hospital directors, financial director, accounting/finance chief, staff of general section, financial section and supply section on the public and private hospital in Bandung city. Data have been collected by questioner and hospital financial reports. The tools of statistic analysis using multiple regression.The result of this study indicates that there is positive effect of internal control applying on good levying fraud prevention and its implication to the financial performance. Its means that financial performance influenced by internal control applying on good levying fraud prevention and influenced residue by other factors are not included in this study model
ANALISIS PENERAPAN e-SPT PPN TERHADAP KEPATUHAN WAJIB PAJAK
Get PDFThe objective of this research is to investigate the effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance. The research method used is associative method with survey approach. The analysis technique used to test the effect among variables are validity and reliability test, Spearman Rank Correlation Coefficient test, regression test, and t-Test for hypothesis. The analysis shows that Spearman Rank coefficient calculation results in 0,646 which is between 0,60 and 0,80. This number suggests that there is “strong” interpretation relationship. On the other hand, the determination coefficient calculation suggests that the contribution of variable of computerized-tax system with electronic-form of Value-added Tax to the tax payer compliance is 41,7%; where the rest 58,3% is affected by other factors. The regression equation gathered is Y’ = 33.256 + 0,598 X which shows positive effect, means every increasing of one unit of variable of computerized-tax system with electronic-form of Value-added Tax, the tax payer compliance will increase for 0,598 unit. While for hypothesis testing, it can be concluded that there is significant effect of the utilization of tax computerized system with Electronic Value-added Tax Form on tax payers compliance
TAXPAYER COMPLIANCE IN TAX FILING AT PALEMBANG CITY
Get PDFThis study is aimed to analyse factors that influence tax payers' compliance intention to file annual income tax returns. Theory of planned behaviour (Ajzen, 1991) is used as theoretical framework to develop hypothesis that tax payers' compliance intention in filing annual income tax returns is influenced by attitude to comply, subjective norms, perceived behavioural control and moral. This study used 181 individual tax payers registered in Small Tax Office (STO) Palembang Ilir Timur, as respondent whom completed specifically-developed questionnaire that measured each of the four independent variable as well as their compliance intention to file their annual income tax returns. A structural equation model analysis of their responses found that perceived behavioural control and moral positively influence the compliance intention of taxpayers in filing annual income tax returns. Nevertheless, attitude to comply and subjective norms have no significant statistical effect
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LABA DAN “ARUS KAS” MASA DEPAN PADA PERUSAHAAN GO PUBLIC
Get PDFThis research aims to study factors that can influence to future profit and cash flow on listed company from manufacture industry at Indonesian Stock Exchange in the year 2005-2007. This resesarch used profit, cash flow and cash dividend as independent variable. Type of this research is descriptive – verificative research.The object of this research is emiten from manufacture industry listed Indonesian Stock Exchange which publish income statement on December, 31, 2005 – 2007, obtaining profit on resesarch period and use rupiah in income statement. By using purposive sampling technique, there are 65 companies as resesarch object. The unstandardized multiple regression model is used to examine the influence of profit, cash flow and cash dividend toward future profit and cash flow both partial and simultaneously.The result of this resesarch show that (1) simultaneously, profit, cash flow, and cash dividend has strong positive influence toward future profit, (2) simultaneously, profit, cash flow, and cash dividend has positive influence toward future cash flow, (3)partialy, profit, cash flow, and cash dividend has positive influence toward future profit, but just profit and cash flow that has significant, (4) partialy, profit, cash flow hasn’t significant influence toward future cash flow, while cash dividen has positive significant influence toward future cash flow
PENGARUH TINGKAT SUKU BUNGA, TINGKAT INFLASI, DAN RASIO KEUANGAN TERHADAP BETA SAHAM
Get PDFThis study investigated interest, inflation, and financial ratio consist of leverage, earnings variability, accounting beta, earnings per share, price earnings ratio, price book value, and dividend yield as independent variables that influence systematic risk. Dependent variables is systematic risk that proxied by beta. Population this study are public companies listed in Indonesian Stock Exchange.Samples used in this research are selected using purposive sampling from public companies of Jakarta Islamic Indeks (JII) from 2001-2005. The research tested hypotheses by using multiple regression analysis models. Based on model used, the results with F-test or Anova show that interest, inflation, and financial ratio significant influence on syariah stock beta. The result show thad interest and inflation did not influent to systematic risk. The results also show that from the nine factors of financial assumed influent to syariah stock beta, there are three factors which partially show significant influence consist of: leverage, earnings variability, and price book value
DAMPAK MOTIVASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Get PDFThe manifestation of trust on tax payers through self-assessment system will be success when voluntary compliance in the society has been established. The fact in Indonesia shows that the degree of the tax payers’ compliance is still low. This research attempts to see the influence of taxpayers motivation and knowledge of tax on the taxpayer compliance. The hypothesis states starts that motivation and knowledge-of-tax influence the taxpayer compliance. Later on, it was stated that motivation influences taxpayer compliance. The hypothesis testing used simple linear regression. Respondents of this study are personal taxpayers whose business is listed on the Tax Services Office (KPP) Tegalsari Surabaya by 46 people, The personal taxpayers who works on STIE Perbanas Surabaya by 44 people, and students of Accounting Department in STIE Perbanas Surabaya by 74 people. The results of statistical regression test showed that motivation was significantly influence taxpayer compliance on personal taxpayer perception but not on the students' perceptions where tax knowledge significantly does influence the taxpayer compliance. In addition, the test of the effect of motivation to knowledge-of-tax variable showed that motivation did not affect significantly to the knowledge-of tax on the perception of personal taxpayer. However it affected significantly to the tax knowledge. Taxpayers tend to avoid tax evasion efforts because it is considered as a criminal act and if it is done it might ruin personal’s or institutional reputation or might hinder business operations. Taxpayer compliance allegedly influence other factors such as the existence of strict sanctions taxes, complicated tax laws, the amount of assistance committed by the financial/tax consultants, or account representative who can facilitate tax compliance
KEADILAN DISTRIBUTIF SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN PARTISIPASI ANGGARAN DAN KINERJA DINAS
Get PDFThis present research examined the effects that participation in budget preparation and the performances of government offices in Palangka Raya. These offices that turned to be executive elements of local government, were directly involved in budget preparation and served as working unit providing public services. Distributive justice perception were treated as moderating variable of this research. Samples taken in the research, were involved government offices in Palangka Raya. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 82 questionnaires sent, only 48 questionnaires could be processed. The empirical result using simple regression showed that budget participation significantly effect on performance of government offices in Palangka Raya. But empirically result using residual approach showed that a fit between budget participation with contingent factor (distributive justice) does not effect performance significantly