23 research outputs found

    The Effect of Bonus Plan and Income Smoothing on the Selection of Accounting Policy with Corporate Governance as Moderating Variable: An Evidence in Indonesia

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    This study aimed to examine the effect of the bonus plan and income smoothing on the selection of accounting policies. It is also purposed to observe the role of corporate governance to bonus plan and income smoothing as well as to the decision of accounting policies. Logistic regression method was used to processed data from manufacturing companies listed on the Indonesian Stock Exchange in the period 2013-2015 which chosen by purposive sampling scheme. The results showed that bonus plan has no effect on the selection of accounting policies while income smoothing influencing how an accounting policies chosen. Furthermore, corporate governance as a moderating variable has given the impact on bonus plan for the accounting policies choice but not affecting the relationship between income smoothing with the selection of accounting policies. Keywords: bonus plan, income smoothing, corporate governance, accounting polic

    Pengaruh Pelayanan dan Harga pada Go-jek terhadap Kepuasan Konsumen dengan Minat sebagai Variabel Moderating (Study Kasus pada Mahasiswa Universitas 17 Agustus 1945 Jakarta)

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    Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan harga pada Go-jek terhadap kepuasan pelanggan dengan minat beli sebagai variabel moderating pada mahasiswa Universitas 17 Agustus 1945 Jakarta. Populasi yang digunakan dalam penelitian ini adalah konsumen yang pernah menggunakan jasa transportasi Go-jek. Sample pada penelitian ini sebanyak 181 responden yang diambil melalui kuesioner dengan menggunakan metode analisis data partial least square (PLS). Teknik pengambilan sample menggunakan teknik rondom sampling. Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh secara signifikan terhadap kepuasann pelanggan, sedangkan variabel harga tidak berpengaruh secara signifikan terhadap kepuasan pelanggan, variabel kualitas pelayanan terhadap kepuasan pelanggan dengan minat sebagai variabel moderating berpengaruh signifikan dan pengaruh harg terhadap kepuasan pelanggan denagn minat beli sebagai variabel moderating juga berpengaruh positif

    The Influences of Sustainability Report and Corporate Governance Toward Financial and Entity Market Performance with Political Visibility as Moderating Variable

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    The aim of this research was to identify the effect of corporate governance and sustainability report on the financial performance of entities, and corporate governance and sustainability report on the market entity with political visibility as moderating variable. Sustainability report was measured by a dummy variable by the Corporate Governance Scorecard with Indonesian Institute for Corporate Directorship (IICD). Then, financial performance as measured by profitability ratio (ROA) and Liquidity Ratio (CR), as well as the market performance were measured using Tobin's Q. Meanwhile, the political visibility was measured by the log of total assets. The analysis of the data used Path Analysis method with Structural Equation Modeling (SEM). The analysis shows four results by using political visibility as moderating variable. First, the quality of corporate governance affects the financial performance. Second, the quality of corporate governance influences Tobin's Q. Third, the sustainability report has an effect on the Return on Assets and current ratio. Last, sustainability report also affects Tobin's Q

    PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDENCE) PADA PERUSAHAAN PROPERTY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING

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    This study aims to analyze pengaru leverage and firm size against tax evasion and profitability as a moderating variable and know the variables that have dominant influence by collecting data publication annual financial statements of property companies that have been listed on the BEI and in accordance with the criteria of sample selection. Independent variables are lerevage, firm size, dependent variable is tax avoidance and profitability as moderating variable. The research location was conducted in Jakarta. The population in this study are companies listed on the Indonesian stock exchange (IDX), but companies that do not match the criteria set by researchers will be removed from the sample. This research method using non participant observation technique and purposive sampling. Data obtained from BEI which then processed and analyzed by using SPSS data analysis. The results of this study indicate that the laverage variable has no significant effect on tax evasion. firm size variables have a negative and significant effect on tax evasion. This is not followed by leverage variables and firm size moderated profitability has no significant effect on tax evasion. Keywords: leverage, firm size, profitability, tax evasion

    Pemahaman Etika dan Komitmen Mahasiswa untuk tidak Korupsi, pendekatan Utilitarianism Theory

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    Penelitian ini melihat fenomena korupsi yang menunjukkan indeks persepsi korupsi negara Indonesia buruk dibandingkan dengan negara lain. Pemerintah sudah bekerja keras untuk memerangi korupsi melalui KPK, tetapi hal tersebut belum cukup. Dibutuhkan peran serta perguruan tinggi untuk menanamkan nilai nilai kejujuran kepada mahasiswa, khususnya mahasiswa yang telah menempuh mata kuliah Agama, Pancasila dan Kewarganegaraan. Penelitian ini dilakukan untuk melihat dampak yang diberikan oleh pemahaman etika terhadap komitmen untuk tidak korupsi. Demikian juga dengan dampak dari pemahaman etika bisnis terhadap komitmen untuk tidak korupsi. Penelitian menggunakan data primer dengan penyebaran kuisioner penelitian. Reponden penelitian ini adalah mahasiswa di Indonesia. Data yang direkap dari jawaban responden akan disajikan dalam bentuk statistik deskriptif, khususnya untuk mengetahui rata-rata dari setiap variabel penelitian. Selanjutkan akan dilakukan uji outer loadings, composite reliability, dan cross loadings untuk mengetahui bahwa data jawaban responden layak. Selanjutnya dilakukan uji hipotesis dengan menggunakan bantuan software Smart PLS. Hasil penelitian membuktikan bahwa kedua variabel independen tersebut memiliki pengaruh terhadap komitmen untuk tidak korupsi

    Determinasi Nilai Perusahan pada Sektor Manufaktur di Bursa Efek Indonesia

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    The condition of the decline in Indonesia's economic growth is different from the condition of the manufacturing industry that is getting better. the manufacturing industry has increased by 4.01% since 2016, supported by increased investment in certain industrial groups. This study aims to see the factors that affect the value of manufacturing companies in Indonesia. Retrieval by purposive sampling of 20 companies, using multiple linear regression analysis. There is a positive influence between institutional ownership, debt policy, and profitability on firm value, but not with dividend and interest rate policies. Investors need to pay attention to institutional ownership that indicates that the company is well managed. Besides, debt and profitability policies also need to be considered because for companies that are in debt, the prospects for expanding the company tend to be high, as well as if they have high profits.Cara Mengutip:Dewi, I. R., & Puspitarini, D. A. (2021). Determinasi Nilai Perusahaan Pada Sektor Manufaktur di Bursa Efek Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19329

    PENGARUH ETIKA PROFESI, MORALITAS INDIVIDU DAN PEMAHAMAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA AUDITOR DENGAN INDEPENDENSI SEBAGAI PEMODERASI

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    The purpose of this study was to examine the effect of professional ethics, individual morality and understanding of accounting information systems on auditor performance with independence as moderation. This research was conducted at Publik Accounting Firm in DKI Jakarta. Dependent variable in this study are auditor performance. The independent variables are professional ethics, individual morality and understanding of accounting information systems. Moderation variables use independence. The population in this study Publik Accounting Firm in DKI Jakarta. Sampling technique using Purposive Sampling Method. This method requires taking as many samples as the amount determined by the researcher as a target that must be met. The sample in this study were 16 Public Accounting Firms in DKI Jakarta with 140 auditors. Methods of data collection using questionnaire method. Data testing in this study uses validity, reliability and hypothesis testing. Data processing was done using Partial Least Square (PLS) version 3.00. The statistical method used is the Path Coefficients.           The results of this study indicate that professional ethics have a significant effect on auditor performance, individual morality has a significant effect on auditor performance, understanding of accounting information systems has a significant effect on auditor performance, independence has not  significant effect on auditor performance, independence can moderate the influence of professional ethics on auditor performance, independence can moderate the influence of individual morality on auditor performance and independence can moderate the effect of understanding the accounting information system on auditor performance.Keywords: Professional Ethics, Individual Morality, Understanding of Accounting Information Systems, Auditor Performance and Independence

    Pengaruh Keadilan Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderating

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    Penelitian ini adalah tentang Pengaruh Keadilan pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderating. Variabel dependen dalam penelitian ini adalah Kepatuhan Wajib Pajak. Variabel moderating dalam penelitian ini adalah Kualitas Pelayanan. Dan Variabel independen terdiri dari Keadilan Pajak dan Sanksi Perpajakan. Penelitian ini dilaksanakan pada Kantor Pelayanan Pajak Pratama (KPP) Gambir Satu di Wilayah Jakarta Pusat. Metode pengambilan sampel adalah purposive sampling, yaitu pengambilan sampel dengan pertimbangan tertentu dan tujuan yang dikehendaki atau berdasarkan kriteria. Kuisioner yang disebar sebanyak 100 kuisioner dan dapat dijadikan sebagai data. Penelitian ini dilakukan dengan beberapa tahapan. Tahap pertama adalah untuk mengenali teori dari pustaka atau dengan statistik deskriptif dan pengumpulan data dari objek yang di riset. Tahap kedua adalah uji kelayakan data dengan menggunakan uji validitas data dan uji reliabilitas. Tahap ketiga adalah tahap pengujian hipotesis dengan menggunakan uji t dan uji F untuk menguji hipotesis baik secara parsial maupun simultan. Selanjutnya dihitung koefisien determinasi yang disesuaikan serta pembentukan persamaan regresi. Hasil penelitian ini menunjukkan : Keadilan Pajak berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak. Sanksi Perpajakan berpengaruh secara signifikan terhadap Kepatuhan Wajib Pajak. Keadilan Wajib Pajak dan Sanksi Perpajakan secara bersama-sama berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. Moderasi Kualitas Pelayanan berpengaruh signifikan dan bersifat memperlemah pengaruh Keadilan Pajak terhadap Kepatuhan Wajib Pajak. Moderasi Kualitas Pelayanan berpengaruh signifikan dan bersifat memperlemah pengaruh Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Kata Kunci: Keadilan Pajak, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak

    Hubungan Dana Alokasi Umum, Belanja Modal, Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi, Terhadap Pengangguran dan Kemiskinan

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    This study aims to empirically test the direct influence of the General Allocation Fund (DAU), Capital Expenditure (BM), Regional Revenue (PAD) and Economic Growth towards Unemployment and Poverty at the Regency /Municipality in the province of DIY. Sample in this study is overall regencies and municipalities located in DIY as a whole in the year 2006 to 2010. Sample is used, based on the realization of Regional Revenue and Expense Budget (RAPBD) regency/municipality regional government. Data were analyzed using multiple regression techniques with analysis path model and eviews. The results test showed that the variable of General Allocation Fund (DAU) has a positive effect on Capital Expenditure, Capital Expenditure positive impact on the Regional Revenue, Capital Expenditures have no effect on Economic Growth, Regional Revenue positive impact on Economic Growth, Economic Growth has no effect on reducing Unemployment, and Growth Economic impact on Poverty reduction

    PENGARUH MORAL WAJIB PAJAK DAN DEMOGRAFI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN SANKSI PERPAJAKAN SEBAGAI PEMODERASI

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    The purpose of this study was to examine the moral influence of taxpayers and taxpayer demographics on UMKM taxpayer compliance with taxation sanctions as moderating variables. This research was carried out in all Micro, Small and Medium Enterprises (UMKM) in North Jakarta. Sampling technique using Quota Sampling Method. This method requires taking as many samples as the amount determined by the researcher as a target that must be met. The sample in this study was 360 in the UMKM field in North Jakarta. Data collection method uses a questionnaire method. Data testing in this study uses multiple regression and moderation tests. Data processing was done using Partial Least Square (PLS) version 3.00. The statistical method used is the coefficient path. The results of this study indicate that the taxpayer's morality has a significant positive effect on UMKM taxpayer compliance, taxpayer demographics have a significant positive effect on UMKM taxpayer compliance, tax sanctions have a significant positive effect on UMKM taxpayer compliance, moderation of tax sanctions has a significant positive effect on the taxpayer's moral UMKM taxpayer compliance, and moderation of tax sanctions has a significant negative impact on taxpayer demographics on UMKM taxpayer compliance.Keywords: Taxpayer Moral, Taxpayer Demographics, UMKM Taxpayer Compliance, Tax Sanctions
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