Perceived Environmental Uncertainty, Management Acounting Infor-mation Systems and Decentralization

This study examines the effect of perceived environmental uncertainty (PEU) on the design of management accounting information system (MAIS) which is moderated by decen-tralization. MAIS is designed to provide chief executive officers information to make decision, planning, and controlling which was defined in terms of the extent to which managers use time information characteristics of broad scope, timeliness, and aggregation in manufactur-ing firms. The study involved 158 chief executive officers that have been responsible for an organization, drawn from the manufacturing companies in Jakarta, Tangerang, Bogor, and Karawang. The questionnaire survey, which was analyzed by using a regression analysis, suggests that PEU have an effect on the aggregated MAS information moderated by decen-tralization

Pengaruh Modal Intelektual terhadap Kinerja Keuangan (pada Perusahaan Lq45 yang Terdaftar di Bursa Efek Indonesia)

This study examines empirical proof and analyzes the Value Added IntelectualTMCoefficient (VAIC ) for measuring the value-based performance of Indonesian 51corporations listed in Indonesian Stock Exchange which are included in LQ45 forthree years, 2007 to 2009. Annual reports,in terms of profit and loss and balancesheet reports of the corporations included in LQ45 related to the relevant timeperiod, were used to acquire the data target. A review is conducted of Internationalliteratures on intelectual capital with specific reference to literature which reviewsTMmeasurement techniques and tools, and the VAIC method is applied to analyzethe data of Indonesian corporations listed in Indonesian Stock Exchange for threeyears of time period. The results of the study were there were the significant effect ofValue Added Capital Employed and Value Added Human Capital on Earning Pershare. Contradict result has been happened in this study that there were not effectof Strutural Capital Value Added on Earning Per Share. It means that whatever thecapital used in the corporations which is not effect on the performance achievedcorporations included on the LQ45

Pengaruh Sosialisasi Pajak, Pemeriksaan Pajak dan Sunset Policy Jilid II terhadap Penerimaan Pajak Penghasilan Badan di Kpp Madya Pekanbaru

This research aimed to find out whether tax socialization, tax inspection and sunset policy have a significant influence to income tax receivable in Madya Pekanbaru Tax Authority. The population in this study are all registered tax prayer in Madya Pekanbaru Tax Authority.The Number of samples in this study were 155 respondents in Pekanbaru area. Samples were selected by using purposive sampling which the criteria. Data collection was conducted by distributing 206 questinary, however only 155 questionnaires were replied by using purposive sampling method. The analytical tool used in this study was Statistical Package for the Social (SPSS). Tax socialization positive and significant impact on income tax receivable. T test 8,283 with a significance value < 0,05 so H1 accepted. Tax inspection positive and significant impact on income tax recevaible. T test 2,521 with a significance value < 0,05 so H2 accepted. Sunset policy positive and significant impact on income tax receivable. T test 3,425 wit a significance value < 0,05 so H3 accepted. Based on the result of data analysis known that the tax socialization, tax inspection and sunset policy affect significantly positive on the income tax receivable.Variable tax socialization, tax inspection and sunset policy can be used to explain to the income tax receivable of 54,7

Pengaruh Capital Adequacy Ratio (Car), Likuiditas, Efesiensi Operasional Terhadap Profitabilitas Bank Perkreditan Rakyat Di Pekanbaru Tahun 2013-2015

This research is performed in order to test the influence of the variable Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and BOPO toward Return on Asset (ROA). Sampling technique used is purposive sampling with criteria as Rural Bank in Pekanbaru who provide financial report and traded during period 2013 through 2015 and forwarded to Bank Indonesia. The Data is based on publicity Financial Fervices Authority since 2013 to 2015. Obtained by amount sampel as much 12 company from 16 Rural Bank in Pekanbaru 2013-2015 period. Analysis technique used is doubled regression with smallest square equation and hypothesis test use t-statistic to test coefficient of regression partial and also fstatistic to test the truth of collectively influence in level of significance 5%. Others also done a classic assumption test covering normality test, multicolinierity test, heteroscedastisity test and autocorrelation test. The test result of the study indicate that Capital Adequacy Ratio (CAR) affect of Return on Asset (ROA) with tcount˃ttable that is 6,950>1,977 and Pvalue˂α that is 0,000˂0,05. Loan to Deposit Ratio (LDR) has no effect on Return on Asset (ROA), this shown by the result of tcountα that is 0,083>0,05. And BOPO affect of Return on Asset (ROA) with tcount˃ttable that is 3,047>1,977 and Pvalue˂α that is 0,003˂0,05

Pengaruh Persepsi Kegunaan, Kemudahan, Keamanan dan Kerahasiaan, dan Kecepatan terhadap Intensitas Perilaku dalam Penggunaan E-filing (Studi pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Pekanbaru Senapelan)

This research was conducted to test whether the perceived of usefulness, perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The study was conducted of the personal tax payer listed in KPP Pratama Pekanbaru Senapelan. A total respondents used in this research is 98 respondents. Method of analysis used in this study is multiple regression analysis with SPSS version 20.0. The result of the study showed that perceived of ease, perceived of security and privacy, and perceived of speed affect the behavioral intensity for the e-filing usage. The result of the study also showed that perceived of usefulness does not effect the behavioral intensity for the e-filing usage. The magnitude of the effect caused by Adjusted R2 by four variables together is 72.5% of the dependent variable, while the remaining 27.5% is influenced by other variables not examined in this study.Keywords: E-filing, Behavioral Intensity For The E-filing Usage, Perceived Usefulness, Perceived Ease, Security and Privacy, Speed