Media Riset Akuntansi, Auditing & Informasi
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PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI
No full textThe purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Ta
PERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN
No full textThis research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant\u27s professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant\u27s professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant\u27s professional eth-ics, which is men accountants and accounting students had better perception about accountant\u27s professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.Keywords: Business ethics, accountant\u27s professional ethics, perception, accoun-tants, students, and gende
PENGARUH BETA SAHAM TERHADAP EXPECTED RETURN DENGAN MODEL CAPITAL ASSET PRICING PADA PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA
No full textThe objective of this research is to obtain empirical evidence of whether market beta has a significant influence on the expected return. This research examines 30 manufacturing companies listed in Jakarta Stock Exchange during 2001-2005 period. Data are mostly secondary data, obtained from Indonesian Capita! Market Directory and annual reports of the companies from \u27Pusat Referensi Pasar Modal Indonesia\u27 in Jakarta Stock Exchange. The statistical method used to test the hypothesis is multiple regression. The test of heteroskedasticity, multicolinearity and autocorrelation used in this research are entirely suitable and unbiased.The empirical result of this research indicates that market beta has a significant influence on the expected return, either individual equity or portfolio equity. This result supports the CAPM theory which shows a positive correlation between risk and expected return. However, this result contradicts the research\u27s result of both Eugene F. Fama and Kenneth R. French which shows a negative correlation between risk and expected return. The result would be different if other independent variables such as size, earning price ratio (E/P), book leverage (A/BE), market leverage (A/ME), book to market equity (BE/ME) were being tested together. Beta market and BE/ME were the two variables that have a significant influence on the expected return.Keywords: beta market, beta portfolio, risk, expected return, CAPM, size, earning price ratio, book leverage, market leverage, book to market equit
PENGARUH STRUKTUR KEUANGAN, STRUKTUR MODAL, PROFITABILITAS, DAN GOOD CORPORATE GOVERNANCE TERHADAP KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA
No full textThis research attempts to validate financial factors such asfinancial structure, capital structure, and pmfitability and application of good corporate governance on influencing tax compliance on entries listed in Jakarta Stock Exchange over the period 2001-2005 The research also aims to show us how those factors influence tax compliance. This research focuses on selected entities researched by International Institute for Corporate Governance (IICG) based on purposive sampling methods. This research provides description of the level of the tax compliance based on determined attributes and indicators of the entities dassffied by entities\u27 sector as well as their maforilyownership. These estimations will describe which classifications are more comply with government regulation especially on tax laws. A Pearson correlation and a multiple regression model is used to estimate the influence offinancial factors and corporate governance on tax compliance byapplying 5% probability error. The results descriptively reveal that entities which concern in mining sector found as the most comply entffies on tax regulation. Based on majonly ownership, public ownership majority found as the worst tax compliance. By using Pearson Correlation analysis, this research showth at financial structure and capital structure influence insignificantly on tax compliance. Contrary, profitability and good corporate governance influence significantly on tax compliance. Furthermore, regression model shows that independent variables\u27 regression coefficient, financial structure and cap talstnldureinsignilcantlydescnbedependentvariable, tax compliance. On the otherhand, independent variables\u27 regression coefficient, good corporate governance and profit- abiliy, significantly describe dependent variable, tax compliance except forfinancial strudure and capital structure.Keywords: financial structure, capital structure, good corporate governance, profitability tax complianc
ANALISIS FAKTOR PENENTU STRUKTUR MODAL PERBANKAN DI INDONESIA
No full textThe objective of this paper is to analyze the determinant factors of capital structure in banking sector in Indonesia. The object of this paper includes 19 banks that have been listed in Jakarta Stock Exchange. There are 5 variables, choosed as the measurement of capital structure, those are: Size, Tangibility Non Debt Tax Shiekls, ProNabiNy and Depre-ciation. Data analysis used in this paper is the financial statement of each bank and taken from their balance sheet. The data period started from year 2003 until year 2005. This paper finds that all independent variables affect dependent variable (capital structure) simultaneously and partially. Independent variable size Kt tangibility (X2), NDTS (X), and depreciation variable (X5) have insignificant effect to capital structure. Meanwhile, profitabil-ity variable (X.) has significant effect to capita/ structure.Keywords: Capital Structure, Banking Industr
UBUNGAN KEAHLIAN USE DENGAN PARTISIPASI USER DAN H BUNGAN PARTISIPASI USER DE GAN VARIABEL LAIN
No full textUser participation in information system considered as an essential key to system success. This research suggested that user expertise will effect user participa-tion in information system development and user participation is pot having direct rule to system success but it will be mediated by variables, such as ta uncertainty, system acceptance and user satisfaction.The result supports the similar research conducted by p vious researchers. Data analysis of 184 respondents from various characteristics concludes that user expertise correlates positively in stimulating user particcipation in Oformation system. In addition, user participation in information system have positive correlation with task certainty, system acceptance and user satisfaction.Keywords: user expertise, user participation, task uncertainty, user satisfaction, information system development
PERBANDINGAN KINERJA BANK PEMERINTAH DAN BANK SWASTA DENGAN RASIO CAMEL SERTA PENGARUHNYA TERHADAP HARGA SAHAM
No full textThe objective of this research is to identify whether there is a significant difference between performance of state owned bank s and private banks. The mea-sure of performance is based on financial ratios CAMEL, which consist of CAR as represent of Capital, RORA as represent of asset quality, NPM as represent of Management, ROA as represent of earnings and LDR as represent of liquidity. This research also identify the influence of CAMEL to stock price.The sample of 26 state owned banks and 22 private banks. Kolmogorov Smimov test is used to test the normality of data distribution. For normally distributed data consist of CAR, NPM and LDR, test are conductable using West as parametric test. Meanwhile, RORA and ROA which non normally distributed, test are conducted using Mann-Whitney, as non parametric test to compare the difference between state owned banks and private bank\u27s performance. The multiple reg4ession model is used to determine the relationship between CAMEL and stock price.The empirical result of this research indicates that the CAR, RORA, ROA dan LDR of state-owned banks and the private banks have a similar perfonance. Inspite of this, there is no significant difference in NPM between the state-owned banks and the private banks. The other analysis that CAMEL have simultaneously significant influence to the stock price.Keywords: CAMEL, financial ratio, bank performance, stock pris
ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia
No full textThe objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel\u27s model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk
HUBUNGAN ANTARA INDIKATOR MIKRO DAN MAKRO TERHADAP NILAI BUKU DAN HARGA PASAR SAHAM PERUSAHAAN
No full textThis study discusses the differences between Book Value and Market Value of Indonesian Company listed in .1SE focuses on banking industry which sample total 11 banks. The data was collected from financial reports of those banks published in the Indonesian Capital Market Directory of 19982002. The objective of the study was to test the differences between book value and market value of banks\u27 shares using Tobin Q-Ratio model. Then, micro aspects are represented by EPS, LDR and ETA and macro aspects are represented by inflation and interest rate were examined how much those variables influence book value and market value. The study found that there was a difference between book value and market value. Average Q-Ratio Indonesian banking industry during 1999-2002 respectively was 1.72, 1.27, 0.92, 1.10 and 1.25. The highest and the lowest 0 ratio during 4 years in average was achieved by FT Bank CIC International Tbk 4,14 and PT Bank Pan Indonesia Tbk 0.27 respectively. Then, the correlation between independent and dependent variables using SPSS version 10 has been tested and found that micro aspect only influences 45.8% to book value and 61.7% to market value. EPS has more significant role in influencing book value and market value. Macro aspect has a minimum role in influencing. The limitation of this study is due to limitation of sample, period and ratio tested. Future research could be done in having more sample periods and ratios.Keywords: Measurement, Valuation, Book Value, Market Value, Financial Ratio, micro and macro aspects
ENUJU REPOSISI PERAN INTERNAL AUDIT DALAM ERA GLOBALISASI
No full textIn the global era, it iis very important for a company to develop continuously a contemporary mnagement accounting technic that could hel achieve company\u27s success factors (such as pmfitability customer satisfaction, etc). Some factors that generate changes in contemporary business environment are market growth and international trading.Much changes in the business environment for the past few year, had make the role of internal consultant will be needed in helping management to face and to win the global competitive. It is time for intemal auditor as a management consultant to expad their role, in manner to give strategic information and prime service for management. This role doesn\u27t restrict on internal chekig only. Internal auditor have to perform fully their role and dute as an internal consultant. Internal consultant is highest expression in the role of internal auditor.Kata Kunci : Inte4nal audit, the global era, re-position of the role