Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Daerah (Studi Kasus Pada Kabupaten/Kota di Propinsi Banten Tahun 2012 - 2015)

Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) (Pajak Daerah, Retribusi Daerah, Hasil Pengelolaan Kekayaan Daerah dan Lain-lain PAD yang sah)terhadap kinerja keuangan pada pemerintah daerah Propinsi Banten. Penelitian ini menggunakan metode deskriptif eksplanatori, dengan menggunakan metode non probability sampling pada 9 pemerintah daerah di pemerintahan daerah Propinsi Banten. Data yang digunakan yaitu data realisasi anggaran dari tahun 2012 – 2015, analisis data yang digunakan adalah analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa secara parsial pajak daerah dan retribusi daerah mempengaruhi kinerja keuangan pemerintah daerah sedangkan hasil pengelolaan kekayaan daerah dan lain-lain pendapatan asli daerah yang sah secara simultan tidak berpengaruh terhadap kinerja keuangan daerah. Pendapatan Asli Daerah mempunyai pengaruh positif dan signifikan sebesar 84.6% terhadap kinerja keuangan pemerintah daerah Propinsi Banten. Hal ini berarti bahwa semakin meningkat Pendapatan Asli Daerah akan meningkatkan kinerja keuangan pemerintah daerah propinsi Banten

Pengaruh Intellectual Capital Terhadap Nilai Perusahaan Pada Perusahaan Indeks Kompas 100 Di Bursa Efek Indonesia

According Petty and Guthrie (2000) one approach that is used in judgment and measurement of intangible asset approach is intellectual capital that has become attention focus in various sectors, good management, information technology, sociology, and accounting. A result of not reported intangible assets, financial statements company become less informative because they did not report all the company in their entirety.Intellectual capital is very important for the company especially company that shares liquid. The company which has the level of liquidity, the company which has a market capitalization of the value of a large, as well as the company which has a good performance having its own interest in the country like Index Kompas 100 Company. This reseach aims to review the influence of intellectual capital on the company (Index Kompas 100 Companies).This research in a non probability of sampling to Index Kompas 100 companies in 2010 - 2014 until they reached 37 companies to analyzed. Analysis the data used was analysis multiple linear regression.The result of the research indicated that intellectual capital projected with VAIC have leverage positive and significantly to value of enterprise projected with price to book value (PBV). This means that the intellectual capital that is both able to raise PBV are better too

Factors Influence The Accounting Information Application in Suci T - Shirt Centre Bandung, West Java, Indonesia

The objective of this research were to analyse factors influencing the accounting information application in Suci T-shirt Centre Bandung. As much as 60 Small & Medium-Enterprises were choised as sample based on simple random sampling method...

Intellectual capital disclosure practice: Evidence from Indonesian commercial banks

The purpose of this paper is to examine the intellectual capital disclosure practice in Indonesian Commercial Banks on 2010-2012.The method used in this paper is descriptive analysis and Intellectual Capital Disclosure is measured based on the model of intellectual capital disclosure index Brennan, percentage of the total index is calculated according to the formula Intellectual Capital Disclosure Index.The result found that there are no one of commercial banks has fulfilled all the theme of intellectual capital disclosure, and the bank Permata Bank were the bank most disclosed as much as 117 items or 50%.The research result reveal that the disclosure of intellectual capital in Indonesian commercial banks is still in low level caused by no government regulations regarding the intellectual capital disclosure in annual report

Pengaruh Pelaksanaan Audit Internal terhadap Anggaran Kinerja Di Provinsi Banten

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan anggaran kinerja terhadap audit internal di Propinsi Banten. Metode penelitian ini menggunakan metode deskriptif eksplanatory merupakan survey terhadap 8 kabupaten/ kota dan 1 propinsi di Provinsi Banten. Pengumpulan data dilakukan dengan teknik survey menggunakan instrument. Analisis data yang digunakan menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa pelaksanaan anggaran kinerja memiliki pengaruh yang moderat dan positif terhadap audit internal

Intellectual Capital Measurement and Disclosure in Indonesia: a Literature Review

Recent global development in the economy has led many worldwide stakeholders to put more concern on intellectual capital as an intangible asset. Prior research had proved intellectual capital as a pivotal factor in improving company's performance. In accordance with intellectual capital measurement, Pulics’ model in 2004, known as VAICtm had been considered as the best practice in measuring the performance of intellectual potential. However, there has no agreement been made to justify the VAICtm model as the best practice in measuring intellectual capital. Furthermore, in accordance with Indonesia's accounting regulation, intellectual capital disclosures are considered as voluntary. There is no specific regulation to determine intellectual capital disclosures as mandatory in the financial report. As results, many companies are not disclosing their intellectual capital elements on their financial report. This issue had made a financial report to become less informative, as the value stated does not represent the actual condition. In contrary, the investors are looking forward to actual disclosure of the financial report to make an effective economic decision. Consequently, this paper aims to elaborate the measurement and disclosure method of intellectual capital potential in Indonesia

Factors Influence the Accounting Information Application in Suci T-Shirt Centre Bandung, West Java Indonesia

The objective of this research is to analyse factors influencing the accounting information application in Suci T-shirt Centre Bandung.. The population used in this research is 300 Small & Medium-Enterprises in Suci T-Shirt Centre Bandung. The sampling selection is based on simple random sampling and samples are 60 Small & Medium-Enterprises. Research method is emphirical study- research design is verificative descriptive and data analised by multiple regression analisys with hypothetical statistic of t-test, error estimated 5%. Data Source is primarly the data that were already tested in terms of their reliability and validity. The result based on the used of all of the independent variable shows that the company size, company age and owner’s/manager’s education positively influence the accounting information application in Small & Medium-Enterprises