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Hutajulu, Fharel M.
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Decision Sciences, Operations Research & Management Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Rasyid, Elly; Pakpahan, Novi Yanti Tonggina; Hutajulu, Fharel M.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.542

Abstract

This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting activity), the board of directors, independent board and audit committee have a significant effect on the financial performance listed on the Stock Exchange. Partially board of directors and have significant influence with a significant level of thitung 2.027> 1.98 ttabel. Commissioners (meeting activity) does not affect the level of singnifikan of the t (1.176) <t table (1.98) on financial performance. Independent board does not affect the show singnifikan level of thitung (-0.567) <t table (1.98) on financial performance. The audit committee does not affect the show singnifikan level of the t (1.580) <t table (1.98) on financial performance. In improving the financial performance, the company should use four variables of good corporate governance (GCG) in order to synergize in implementing policies that have been defined.Keywords: Board of Commissioners (meeting activity), the board of director, independent board and audit committee
THE ANALYSIS FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY: PT CAHAYA SEMESTA BERSAMA Sirait, Rasisca; Hutajulu, Fharel M.; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.562

Abstract

In the analysis performed on the income statement of commercial PT. Light the Universe Together obtained positive fiscal correction Rp. 157 312 678 while the number of negative fiscal correction Rp. -240 438 974. These results indicate the existence of differences between accounting profits and profits for tax purposes. Commercial profit for 2015 amounted to Rp. 2238427655 whereas the taxable income of Rp. 2,155,301,359 and the amount of corporate income tax on PT. Light the Universe Together is Rp. 487 205 085. The conclusion from this research that the taxation policy applied by PT. Light the Universe Together with the conduct of fiscal correction in accordance with the regulations and taxation law. The cost is a constraint only zakat corrected positively to a company PT. Light the Universe Together, while taxation should not be corrected in a positive, because according to the Finance Ministry Regulation No. 254 / PMK.03 / 2010 paragraph 1 states that Zakat or compulsory religious donations may be deducted from the gross income. while in the calculation of corporate income tax, the calculation was done by the company is accurate and not experience either error in calculating the number of installments of income tax and income tax payable Article 25Keywords: Fiscal Correction ,Calculation ,Tax Agency
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Rasyid, Elly; Pakpahan, Novi Yanti Tonggina; Hutajulu, Fharel M.
Fundamental Management Journal Vol. 2 No. 1s (2017): ISSN:2540-9220 (online) Volume:2 No.1 April 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i1s.542

Abstract

This research aims is to determine the effect of good corporate governance (GCG) as measured by the commissioners (meeting activity), the board of directors, independent board and audit committee on the financial performance of banks as measured by return on assets (ROA). Data are obtained from secondary data in the form of annual reports and company GCG Report for the period 2012-2015 contained in www.idx.co.id. Sampling using purposive sampling. The results of this study indicate simultaneous testing with a significance level of 0.030 <0.05 states that the board of commissioners (meeting activity), the board of directors, independent board and audit committee have a significant effect on the financial performance listed on the Stock Exchange. Partially board of directors and have significant influence with a significant level of thitung 2.027> 1.98 ttabel. Commissioners (meeting activity) does not affect the level of singnifikan of the t (1.176) <t table (1.98) on financial performance. Independent board does not affect the show singnifikan level of thitung (-0.567) <t table (1.98) on financial performance. The audit committee does not affect the show singnifikan level of the t (1.580) <t table (1.98) on financial performance. In improving the financial performance, the company should use four variables of good corporate governance (GCG) in order to synergize in implementing policies that have been defined.Keywords: Board of Commissioners (meeting activity), the board of director, independent board and audit committee
THE ANALYSIS FISCAL CORRECTION IN THE CALCULATION OF INCOME TAX AGENCY: PT CAHAYA SEMESTA BERSAMA Sirait, Rasisca; Hutajulu, Fharel M.; Lumbantoruan, Rutman
Fundamental Management Journal Vol. 2 No. 2 (2017): ISSN:2540-9220 (online) Volume:2 No.2 Oktober 2017
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v2i2.562

Abstract

In the analysis performed on the income statement of commercial PT. Light the Universe Together obtained positive fiscal correction Rp. 157 312 678 while the number of negative fiscal correction Rp. -240 438 974. These results indicate the existence of differences between accounting profits and profits for tax purposes. Commercial profit for 2015 amounted to Rp. 2238427655 whereas the taxable income of Rp. 2,155,301,359 and the amount of corporate income tax on PT. Light the Universe Together is Rp. 487 205 085. The conclusion from this research that the taxation policy applied by PT. Light the Universe Together with the conduct of fiscal correction in accordance with the regulations and taxation law. The cost is a constraint only zakat corrected positively to a company PT. Light the Universe Together, while taxation should not be corrected in a positive, because according to the Finance Ministry Regulation No. 254 / PMK.03 / 2010 paragraph 1 states that Zakat or compulsory religious donations may be deducted from the gross income. while in the calculation of corporate income tax, the calculation was done by the company is accurate and not experience either error in calculating the number of installments of income tax and income tax payable Article 25Keywords: Fiscal Correction ,Calculation ,Tax Agency
Co-Authors Lumbantoruan, Rutman Pakpahan, Novi Yanti Tonggina Rasyid, Elly Sirait, Rasisca