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All Journal JURAKUNMAN (JURNAL AKUNTANSI DAN MANAJEMEN) Jurnal Akuntansi Jurnal Akuntansi Jurnal Manajemen Maranatha
Melinda Haryanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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THE INFLUENCE OF IMPLICIT TAX IN MAKING PROFITABLE FOREIGN DIRECT INVESTMENT DECISIONS: EVIDENCE OF INDONESIAN LISTED COMPANIES IN ALL SECTORS Iskandar, Angelina Tiffany; Haryanto, Melinda
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.226 KB) | DOI: 10.24912/ja.v19i2.94

Abstract

Tujuan dari penelitian ini adalah menguji apakah implicit tax memiliki pengaruh terhadap explicit tax dalam konteks Foreign Direct Investment untuk perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Sampel penelitian ini sebanyak 34 perusahaan, setelah dikurangi outlier sebanyak 6 data, sampel penelitian menjadi 130 data. Penelitian ini menggunakan regresi berganda. Hasil penelitian menunjukkan bahwa implicit tax memiliki pengaruh positif yang tidak signifikan terhadap explicit tax. Hal ini disebabkan karena peranan dari perencanaan pajak dan friksi pasar di Indonesia yang memperlemah pengaruh tersebut.The aim of this study was to test whether the implicit tax has an influence on tax explicitly in the context of Foreign Direct Investment for the companies listed on the Indonesia Stock Exchange 2010-2013. The study sample as many as 34 companies, net of outlier as much as 6 data, the sample to 130 data. This study uses multiple regression. The results showed that the implicit tax that does not have a significant positive influence on the explicit tax. This is because the role of tax planning and friction market in Indonesia, which weakens the influence.
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna, Hanna; Haryanto, Melinda
Jurnal Akuntansi Vol 20, No 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.572 KB) | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
CAMEL DAN TINGKAT KESEHATAN PERBANKAN Haryanto, Melinda; Hanna, Hanna
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.986 KB) | DOI: 10.24912/ja.v18i3.270

Abstract

Abstract: This study aimed to show whether the ratio of CAMEL (Capital, AssetQuality, Management, Earnings and Liquidity) can be used as an indicator in predicting the health of banks in the future. This study was carried out on the banks listed on the Indonesia Stock Exchange in the period 2008-2012. Descriptive analysis and logistic regression analysis are used to analyze the data. Hypothesis testing is done with the normality test, Independent Sample T-Test and Mann Whitney test are used to determine if two sets of data are significantly different from each other. The result of this research showed that LDR and NIM variables of bank financial conditionhave no significant differents while CAR, ATTM, APB, NPL, P_PPAP, BOPO, ROA, and ROE have a significant differents. Hyphothesis testing result found that CAR, ATTM, APB, NPL, NIM, and LDR variables did not affected bank financial condition significantly while P_PPAP, ROA, ROE, and BOPO variables affected bank financial conditionsignificantly. 
THE IMPACT OF OWNERSHIP STRUCTURE AND CORPORATE GOVERNANCE ON PROFITABILITY AND FIRM VALUE Gabriella Joanne; Melinda Haryanto
Jurakunman (Jurnal Akuntansi dan Manajemen) Vol 12, No 1 (2019): JURAKUNMAN VOL.12 NO.I, JANUARI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Surya Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48042/jurakunman.v12i1.14

Abstract

This research aims to analyze the impact of ownership structure and corporate governance on profitability and firm value. The profitability and firm value, which are the dependent variables in this study, will be calculated using ROA (Return on Assets) and Tobin’s Q. Ownership structure and corporate governance as the independent variables consist of institutional and government ownership, board size, independent board member, and type of auditor with size of firm, debt ratio, dividends yield, and age of company as the control variables. The samples that are used in this research are the 24 consumer goods industry companies that are listed in the Indonesia Stock Exchange. The technique that is used in this research is multiple regression analysis. The result of this research shows that there is a significant positive influence of type of auditor on ROA (Return on Assets) and Tobin’s Q. Moreover, institutional ownership and board size has a negative significant influence on ROA and Tobin’s Q. While, government ownership and independent board member has a negative but insignificant impact on ROA and Tobin’s Q.
AGRESIVITAS PELAPORAN KEUANGAN, AGRESIVITAS PAJAK, TATA KELOLA PERUSAHAAN DAN KEPEMILIKAN KELUARGA Hanna Hanna; Melinda Haryanto
Jurnal Akuntansi Vol. 20 No. 3 (2016): September 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v20i3.6

Abstract

Tax revenue in Indonesia until 2014 contributed approximately 78% of total state revenue. This shows that the tax is important both for the country as a source of income, as well as for the company as a taxpayer. For companies, the tax to be paid is a burden for the company which will reduce net income. Based on earlier research, the management company will tend to act aggressive tax in financial reporting. Tax aggressiveness influenced also by the pattern of ownership of the company in which the role of corporate governance are expected to influence the direction of the management decision-making. The purpose of this study was to examine the effect of financial reporting aggressiveness, family ownership and corporate governance against tax aggressiveness. The samples are all companies listed on the Indonesian Stock Exchange (BEI) except finance, insurance and banks during the period 2010-2014. The method used is multiple regression method. The results showed that the audit committee and institutional ownership has a significant influence on the aggressiveness of the taxes while the aggressiveness of financial reporting and the ownership of the family did not have a significant effect on the aggressiveness of the tax.
MODEL APLIKASI PENGUKURAN KINERJA PERGURUAN TINGGI SWASTA DENGAN MENGGUNAKAN PERFORMANCE PRISM (STUDI KASUS PADA 2 PERGURUAN TINGGI) Melinda Haryanto; Rousilita Suhendah; Stevanus Adree Cipto Setiawan
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2295

Abstract

In the face of increasingly fierce competition, Higher Education is required to improve itself in order to improve the quality and competence of the output therefore it can compete in the labor market. To realize this purpose, each University should need to assess their own performance so that they can see what needs to be improved and enhanced. This research aims to design a performance measurement University using Performance prism model. Private Universities are taken as sample are University with A accreditation and B accreditation. Data Analysis Methods using the identification of Key Performance Indicator (KPI), Hierarchy Analytical Process (AHP) and assessment of performance with Scoring System (Omax). Results of university’s design performance measurement using Performance prism are 39 elements of performance indicators or KPIs that consists strategies, processes and capabilities criteria which each of the 13 units consisting of: 3 KPI stakeholder students, 3 KPI stakeholder lecturers, 3 KPI stakeholder foundations, 2 KPI stakeholder supplier (book publishers) and 2 KPI stakeholder alumni. From the calculation of performance measurement using Objective Matrix obtained value of the company’s performance for university with A accreditation is 7.57 and university with B accreditation is 7.45. Keywords: Performance Prism Model ; Key Performance Indicator (KPI), Analytical Hierarchy Process (AHP) and Scoring System (OMAX)
Pengaruh Intellectual Capital terhadap Kinerja Keuangan dan Nilai Pasar Perusahaan Melinda Haryanto; Henny -
Jurnal Manajemen Maranatha Vol 12 No 2 (2013)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v12i2.161

Abstract

The objective of this study was to investigate influence of firm’sintellectual capital on their financial performance and market value. The objects of this paper are manufacturing industries listed at the Indonesian Stock Exchange period 2007 to 2008. By using 41 companies sample using purposive sampling method. This study used simple regression to examinethe influence intellectual capital (Value added intellectual capital (VAIC)) to financial performances and company market value. To examine the influence of three component of intellectual capital (capital employed efficiency(VACA), human capital efficiency (VAHU) and structural capital efficiency (STVA) to financial performances and company market value, this study uses multiple regression. The results showed that only VAHU has significant influence to company market value and only STVA has significant influenceto financial performance.
Co-Authors Gabriella Joanne Hanna Hanna Hanna Hanna Henny - Iskandar, Angelina Tiffany Stevanus Adree Cipto Setiawan