Media Riset Akuntansi, Auditing & Informasi
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PENGARUH PENGUMUMAN SAHAM BONUS TERHADAP VOLUME PERDAGANGAN SAHAM
No full textThe aim of this research is to test the information content from the announcement of share bonus. For that research is rarely to be observed. However, that research can use the near theory, like stock split and stock dividend. That announcement can be the one classified, it can be said the other term is stock distribution.This research is to use the secondary data and the measurement is called the trading volume actilAty. The reason of using of that measurement, because it is the important thing, beside the stock price. By observing the trading volume activity it can be seen the fluctuation of the meeting from the demand and supply side. For knowing the significant of changing in the trading volume activity can be measured by approaching the compare mean, that approaching is to compare between before and after share announcement. That event could be a signal for the stock market and it is having the information contentFor this research, it also use the earning growth, that earning is usually as a indicator of good or bad performance from the company condition. This can describe what the companies look. And also this can add the research analysis, then more supported. And that research can be the combination of analysis method between the fundamental and technical analysis.The result of this research indicates, the event can affect the trading volume for all companies and for companies in non-manufacturing and also for in the crisis period. But the market reaction tend to the negative reaction by assuming that there is no spread information before that event.Keywords: Sham bonus, trading volume activity and earning growth
RELEVANSI NILAI DARI NILAI BUKU EKUITAS
No full textThe book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning.Keywords: Book value, Equity, Share price, Earning
PENGARUH LINDUNG NILAI, FINANCIAL LEVERAGE, DAN MANAJEMEN LABA TERHADAP AGRESIVITAS PAJAK
No full textThis research is aimed to provide empirical evidence about relationship between hedging, financial leverage, and earnings management on tax aggressiveness. Frank and Rego (2009) defines tax aggressiveness as the act of manipulation to reduce the amount of taxable income through tax planning efforts either it can or can not be categorized as an act of tax evasion. Using purposive sampling this research selected 24 firms that are listed in Indonesian Stock Exchange from 2011-2015 as samples. The result of multiple regression of panel data shows that there is positively significant relationship between financial leverage and tax aggressiveness as well as earnings management and tax aggressiveness. While there is no significant relationship between hedging and tax aggresiveness
PENGARUH PENERAPAN E-FILINGN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PADA KANTOR PELAYANAN PAJAK PRATAMA KOTA TASIKMALAYA
Get PDFDirjen Pajak memberikan kemudahan pelayanan bagi Wajib Pajak dalam melaporkan jumlah pajak yang harus dibayarkannya karena Wajib Pajak tidak perlu datang secara langsung ke Kantor Pelayanan Pajak untuk memenuhi kewajiban perpajakannya dalam hal penyampaian SPT, bagi aparat Pajak teknologi electronic ini mampu memudahkan mereka dalam pengelolaan database. Penerapan e-filling sebagai suatu langkah yang diharapkan mampu memberikan layanan prima terhadap masyarakat sehingga dapat meningkatkan kepuasan wajib pajak sekaligus dengan penerapan e-filing diharapkan dapat meningkatkan kepatuhan wajib pajak. Penelitian ini bertujuan untuk mengetahui penerapan kebijakan e-Filing dan pengaruhnya terhadap kepatuhan wajib pajak dalam penyampaian surat pemberitahuan (SPT) tahunan di KPP Pratama Kota Tasikmalaya. Penelitian ini menggunakan jenis penelitian yang bersifat deskriptif, dengan mencoba menemukan bagaimana penerapan e-Filing sebagai aplikasi baru dalam penyampaian SPT serta seberapa besar pengaruhnya terhadap kepatuhan wajib pajak dalam penyampaian SPT tahunan. Data yang digunakan pada penelitian ini adalah data sekunder.Kata Kunci : e-Filing, SPT, Kepatuhan Wajib Paja
ANALISIS DETERMINAN TERHADAP PERSISTENSI LABA PADA PERUSAHAAN JASA DI BEI
Get PDFThis research to know determinant analysis of earnings persistence in the service company\u27s (trade service and investment sectors) on the Indonesia stock exchange (idx) either partially or simultaneous. The samples used in the study using a purposive sampling methods i.e. financial statements services company\u27s annual Trade in services and Investment in 2010 to 2014 as many as 27 of the company.The results of this study indicate that the variable cash Flow operating, the difference between the accounting Profit with Profit fiscal, Debt Levels and the simultaneous effect on Persistence. While partially cash flow operating of effect variables significantly to the Persistence of profit, variable is the difference between Accounting Profit with Fiscal Earnings do not affect significantly to earnings, and Persistence for variable Rate Debt is effect significantly to Earnings Persistence.Keyword: Cash Flow Operating, The difference between the Accounting Profit with Profit Fiscal, Debt Levels and Earnings Persistence
PEMAHAMAN KERANGKA DASAR PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN PSAK PADA AKUNTAN PUBLIK
Get PDFThe objective of research is to analyze further about understanding framework for the preparation and presentation of financial statements by public accountant.The method used in this research is explanatory method. This study takes 30 public account offices as a sample. The sampling technique in this research is the random method. The instrument that used is descriptive statistics and test of differences by independent sample test. Independent variable is conceptual framework and dependent variable understands of public accountant. In this research, the writer use SPSS 11.5 with a significance level of 5%.The results show that there is a difference understanding level between senior public accountant and junior public accountant
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PENDANAAN PERUSAHAAN: PENGUJIAN PECKING ORDER HYPHOTESIS
No full textArtIkel ini bertujuan untuk menguji pecking order theory, yaitu teori keuangan yang menyatakanbahwa perusahaan lebih cendening memilih pendanaan yang bemsal dari internal dibandingkan ekstemal. Dengan demikian urutan pendanaan tersebut dmulai dari laba ditahan, utang dan yang terakhir penerbitan ekuitas.Tujuan lain adalah untuk mengidentifikasi pengaruh struktur asset, tingkat pedumbuhan, besaran pennahaan, profitabilitas, operating leverage, deviden pay-out ratio dan perubahan modal kola terhadap sumber pendanaan pennahaan manufaktur d Indonesia. Selain itu peneliti ini juga mengkaji kembali variabel-variabel yang clgunakan Thies, Klock serta Myers untuk melihat konsistensi dengan kondisi it Indonesia.Penelitian ini menggunakan perioda 1 tahun yaitu tahun 1996. Sampel perusahaan yang digunakan ada4ah perusahaan manufaktur. Sumber data yang digunakan diambil dal Capital Market Directory dan PACAP DATABASE MM-UGM.Hasil penelitian ini menunjukkan bahwa variabel-valabel yang secara statistis signifikan mempengaruhi kebijakan pendanaan ekternal adalah besaran perusahaan, profabilitas, struktur asset dan perubahan modal kerja. Hasil lain bahwa aktivitas-aktivitas yang seharusnya didanai dengan utang jangka panjang justru didanai dengan utang jangka pendek demikian pula sebaliknya. Kondisi ini sesuai dengan dugaan awal bahwa kebijakan pendanaan perusahaan-perusahaan di Indonesia lidakterencana dengan balk yang tercermin dengan banyaknya perusahaan yang collapse di saat krisis moneter yang mulai melanda Indonesia tahun 1997
KESENJANGAN HARAPAN AUDIT SURVEY PADA AUDITOR DAN PEMAKAI LAPORAN KEUANGAN AUDITAN DI JAKARTA
No full textLigio (1975 : 24) mendefinisikan kesenjangan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang dlharapkan untuk diselesaikan.Penehtian ini bertujuan memberikan bukti emphis terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan).Hasil penelitian id mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, bankir, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil keda audtor, tanggungjawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi faktor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan idKeywords : audit expectation gap
PENGARUH RELEVANSI NILAI INFORMASI OTHER COMPREHENSIVE INCOME DAN NET INCOME TERHADAP RETURN SAHAM
No full textThis research has a purpose to analyze the influence value relevance of information Other Comprehensive Income and Net Income in explaining Stock Return by using control variables, namely Firm Size, Growth, Debt to Total Assets, and Return on Assets. The sample used in this research are manufacturing companies which is listed in Indonesian Stock Exchange from 2011 to 2015. Obtained by 53 manufacturing companies the research sample. Data used in this research are secondary data obtained from the form of the annual audited financial statements derived from the Indonesia Stock Exchange (IDX) the period of 2011-2015 and the Indonesian Capital Market Directory (ICMD) in the period 2011-2015. The statistic method used to test on the research hypothesis is panel data analysis. The research results found that variables of the research model which are Other Comprehensive Income has a negative and significant effect on stock return, whereas Net Income has a positive and significant effect on stock return
KAJIAN EMPIRIS INTERNET FINANCIAL REPORTING DAN PRAKTEK PENGUNGKAPAN
Get PDFPurpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company\u27s financial reporting on the internet property sector, real estate and building construction. These factors include firm size, leverage, profitability and liquidity of the financial reporting through the internet (IFR).Design/methodology/approach – Secondarydata were sourced from 53 samples of the company which listed in the Indonesia Stock Exchange in 2013. The study was conducted on Research data analysis using logistic regression analysis with dummy variables and t test (partial) with significance level of 5%.Findings –The analysis found that only the size of companies that have effect on the financial reporting through the internet (internet financial reporting). However leverage, profitability, and liquidity do not explain the company choice to use IFR.Originalitas – This is one of the studies to examine the factors that influence the disclosure of financial statements on the Internet at property sector, real estate and building construction. The artikel provides a valuable contribution to researchers and practitioners to extends the understanding of IFR at property sector, real estate and building construction Keywords: Internet Financial Reporting, Firm Size, Leverage, Profitability, Liquidity, Voluntary Disclosur