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Srimindari, Ceacilia
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Economics, Econometrics & Finance

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PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Di Kabupaten Kendal) Niken Isandiyana, 13.05.52.0012; Srimindari, Ceacilia
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study examined the influence of Quality of Human Resources and Utilization of Information Technology on the Quality of Local Government Finance Report. This research was conducted at the Regional Work Units in Kendal. The sampling method using random sampling. Relationships between variables or effect described by using multiple regression analysi. The results showed that the quality of Human Resource Quality positive and significant impact on Quality Local Government Finance Report, Utilization of Information Technology positive and significant impact on Quality Financial Statements of Local Government. The suggestions for the this research is the area of financial management, especially accounting department was able to perform the duties and functions of accounting in accordance with the legislation in force, so that the quality of financial reporting can be better, as well as improving the quality of human resource and utilization of information technology by providing training and motivation.Keywords: Quality of Human Resources, Technology Utilization, and Quality Government Local Government Finance Report
PENGARUH LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Faradhita Fitriana Nurul Fajri, 13.05.52.0136; Srimindari, Ceacilia
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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This study examines the effect of liquidity and the size of the company on the capital structure to profitability as a moderating variable. This research was conducted at the Indonesian Stock Exchange by using analysis unit property and real estate that have gone public. The sampling method using purposive sampling the study period of 2013 to 2015. The relationship and influence between variables or described by using multiple regression analysis. The results showed that the size of the company's liquidity and significant positive effect on the capital structure. Moderating testing proves that profitability is not proven as moderating variable that can strengthen or weaken and moderate the relationship sized companies on capital structure. While testing the moderating profitability proved to be a moderating variable that can strengthen or weaken and moderate the relationship of liquidity to capital structure on property and real estate companies listed on the Stock Exchange for the period 2013-2015.Keywords: Liquidity, Company Size, Profitability, and Capital Structure
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia) Erni Safitri, 13.05.52.0117; Srimindari, Ceacilia
Students' Journal of Accounting and Banking Vol 6 No 1 (2017): Vol. 6 No. 1 Edisi April 2017
Publisher : Students' Journal of Accounting and Banking

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Abstract

One of the long-term goals to be achieved by the company is increasing the value of the company's high. There are several factors that can affect the value of the company, including the company's profitability and size. The purpose of this study to determine the effect that proxy Profitability (Return On Assets) and the size of the company in the value of the company. The population is all company property and real estate in the Indonesia Stock Exchange in 2012-2015. The sampling technique used was purposive sampling. The analytical tool used in this research is multiple regression analysis and regression analysis moderation. The results of this study found that the size of the company's profitability variable and significant positive effect on firm value.Keywords: Profitability (ROA), Company Size, and Corporate Values (Tobins Q)
KEPATUHAN WAJIB PAJAK MEMEDIASI DETERMINAN PENERIMAAN PAJAK PENGHASILAN Oktaviani, Rachmawati Meita; Hardiningsih, Pancawati; Srimindari, Ceacilia
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (148.748 KB) | DOI: 10.24912/ja.v21i2.201

Abstract

This study aims to examine and analyze the factors affecting income tax revenues with tax compliance as an intervening variable. The study consists of three independent variables that tax penalties, the service tax authorities, and awareness of the taxpayer. While this research is tied in income tax revenues and intervening variable is tax compliance.This study used purpose sampling technique and survey method with questionnaires in collecting data. Respondent were sampled in this study is an individual taxpayer who performs is 120 respondent in Semarang. Research data analysis using multiple analysis with the path analysis.The results showed that the variable tax penalties and service tax authorities an effect on tax compliance, awareness taxpayer has no effect on tax compliance, tax penalties, awareness of taxpayers and taxpayer compliance effect on income tax revenue, the service tax authorities had no effect on tax revenue income. Tax compliance successfully mediate the relationship between the variables of service tax authorities against income tax revenue. Tax compliance  not successfully mediate the relationship between the tax penalties and awareness taxpayer against income tax revenue.
Co-Authors Erni Safitri, 13.05.52.0117 Faradhita Fitriana Nurul Fajri, 13.05.52.0136 Niken Isandiyana, 13.05.52.0012 Pancawati Hardiningsih Rachmawati Meita Oktaviani