Intellectual Capital and Its Disclosure on Firm Value: Evidence of Indonesian Banking Industries

Intangible assets, such as information, are becoming increasingly essential to companies. Intellectual capital is another term for knowledge assets. The aim of this study is to find empirical evidence of the influence of intellectual capital and intellectual capital disclosure on firm valuation, as well as to identify the types of disclosures made by the banking industry listed on the Indonesia Stock Exchange from 2015-2019. The data used in the analysis were secondary data from annual reports. A six-way numerical coding scheme determines the disclosure item index. With 36 disclosure objects, the disclosure categories are divided into three categories: structural capital, human capital, and external capital. Content analysis and multiple linear regression are two data analysis methods. The results of the analysis show that an average of 49.91 percent is expressed in the form of a narrative, 16.44 percent is in the form of a combination of qualitative and quantitative, 7.53 percent is in the form of numbers and 1.44 items are expressed in the form of monetary units (rupiah). Meanwhile, an average of 24.33 percent of items of disclosure were not disclosed. Intellectual capital disclosure has a positive impact on firm value, while intellectual capital has no impact. According to research, investors in the banking industry consider intellectual capital disclosure when making investments

Analysis of Accounting Information System Performance

This study aims to examine the participation of users of Accounting Information Systems (AIS), top management support, education and training on AIS performance. This study also aims to examine the complexity of the task affecting the relationship between AIS user participation, top management support, education and training on AIS performance. This research was conducted at the Tiara Dewata Supermarket with a population of 214 employees. The method of determining the sample using the Slovin formula with 146 participants. The data collection method used a questionnaire with a sample determination technique, namely proportionate stratified random sampling. The data collected was processed using The Structural Equation Modeling (SEM) with the AMOS application. The results of this study indicate that AIS user participation and education and training have a positive effect on AIS performance. However, top management support has no effect on SIA's performance. The results also show that task complexity strengthens the positive influence of AIS user participation on AIS performance. However, task complexity did not moderate the relationship of top management support and education and training on AIS performance. Keywords: Accounting Information System Performance DOI: 10.7176/RJFA/13-14-05 Publication date:August 31st 2022

Examination and Use Tax Effects of Self Assessment Moderating Technology System in Hotel Tax Revenue in Denpasar

This study aimed to test tax audits and the use of technology moderating effect of self assessment system in hotel tax revenue. Hotel tax is a local tax has the largest proportion among other local taxes to increase revenue (PAD) in the city of Denpasar, therefore the hotel tax became a focus for many people that the hotel tax revenue is increasing every year. The study was conducted at the taxpayer in the city of Denpasar. Data were collected through a questionnaire technique. The method used to determine the number of samples in this study using purposive sampling. The data analysis technique used is the test Moderated Regression Analysis (MRA).The results showed that the first; self-assessment system has a positive effect on hotel tax revenue, second; examination weaken the influence of self-assessment tax system in hotel tax revenue, third; the use of technology cannot moderate the effect of self-assessment system in hotel tax revenue. Keywords: tax audits, use of technology, self assessment system, hotel tax revenue DOI: 10.7176/RJFA/10-5-09 Publication date:March 31st 201

The Competence of Intention in Moderating the Influence of Taxation Knowledge, Moral Obligation and Service Quality to Taxpayer’s Compliance in Cooperative in Bali, Indonesia

This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have taxpayer identification number. Data are obtained by survey method through questionnaires distribution and analyzed by moderation regression. The results of the analysis indicate that the intention is unable to moderate the influence of taxation knowledge on taxpayer’s compliance behavior. The intention is also not able to moderate the effect of moral obligations to taxpayer’s compliance behavior. However, the intention is capable to moderate the significance of tax service quality on taxpayer’s compliance behavior. Keywords: Taxpayer’s compliance, Moral obligation, Service quality, Intention DOI: 10.7176/RJFA/10-24-20 Publication date: December 31st 201

Institutional Ownership, Characteristics of the Audit Committee and Information Power Earnings

The objective of this research to test the effect of institusional ownership and committee audit characteristic on the informativeness of earnings. Especially this research to test the non-banking institusional ownership, banking institusional ownership, independent commissioner as the member of audit committee, competence a member audit commitee in accounting and financial, and frequency of meeting held by audit committee. The data is taken from secondary sourced from the Indonesian Stock Exchange. Data were analyzed using multiple regression. The result indicates that, the non-banking institutional ownership, and shareholding by banks positive effect on the informativeness of earnings. Competence audit committee members in the fields of accounting and finance, and frequency of meetings held positive effect on informativeness of earnings. However, the proportion of independent directors on the audit committee does not affect to the earnings informativeness

PEMANFAATAN TEKNOLOGI INFORMASI DAN PENGARUHNYA PADA KINERJA INDIVIDUAL PADA BANK PERKREDITAN RAKYAT DI KABUPATEN TABANAN

This research aims to investigate factors influencing the utilization of information technology (IT), like social factor, affect factor, job appropriateness, long-term consequences, facilitating condition, and job complexity; as well as the impact of utilization and trust on IT on individual performance of People Credit Bank (Bank Perkreditan Rakyat/BPR) in Tabanan Regency. Sample consists of 13 BPR with total respondents of 96. Data collection method is interview, survey with questionnaire, and documentation. Instruments used in this research have met validity and reliability criteria and pass multicolinearity and heteroscedasticity tests. Data then are analyzed using multiple linear regression tests. Based on the analysis, it is found that social factor and the facilitating condition give positive impacts and significantly support the utilization of IT. Affect factor, job appropriateness, and long-term consequences provide positive impacts, yet not significant; while complexity factor has negative and insignificant impact on the utilization of IT. As a whole, all factors affect IT utilization positively and significantly. Utilization and trust on IT each has positive and significant impact on individual performance; and together they also affect individual performance positively and significantly