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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan Jurnal Riset Akuntansi Kontemporer
Khairunnisa A
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Economics, Econometrics & Finance

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ANALISIS PENGARUH VARIABEL MAKRO DAN DEFISIT ANGGARAN DI INDONESIA Khairunnisa A; Talbani Farlian
Jurnal Ilmiah Mahasiswa Ekonomi Pembangunan Vol 3, No 4 (2018): November 2018
Publisher : Fakultas Ekonomi dan Bisnis UNSYIAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.628 KB)

Abstract

Abstrak Penelitian ini bertujuan untuk melihat dan mengetahui analisis pengaruhvariabel makro terhadap defisit anggaran di Indonesia. Dengan menggunakan nilai tukar, (PDB), jumlah uang beredar (M1) sebagai variabel makronya. Data yang digunakan didalam penelitian ini ialah data sekunder yang didapati dari Bank Indonesia dan BPS periode tahun 1998-2016. Metode penelitian yang dipakai ialah metode OLS( Ordinary Least Squere). Hasil dari penelitian PDB berpengaruh negatif terhadap defisit anggaran.Variabel (money supply) menunjukkan pengaruh positif dan signifikan terhadap defisit anggaran. Pengaruh M1 terhadap defisit anggaran hanya signifikan secara statistik. Kebijakan defisit anggaran yang dijalankan pemerintah bertujuan untuk menstimulasikan perekonomian agar mencapai target yang ditetapkan. Akan tetapi peredaran jumlah  uang yang tinggi akan berdampak pada terjadinya pengeluaran anggaran yang lebih besar hingga berdampak pada masa depan perekonomian Indonesia. Oleh karena itu, pemerintah diharapkan dapat menjaga kestabilan jumlah uang beredar dan defisit anggaran pada tingakat teretntu, agar perekonomian Indonesia stabil.Kata Kunci : Defisit Anggaran, Nilai Tukar, PDB, M1
ALIRAN KAS OPERASI, BOOK TAX DIFFERENCES, DAN TINGKAT HUTANG TERHADAP PERSISTENSI LABA Sabrina anindita Putri; Khairunnisa A; Kurnia M
JRAK Vol 9 No 1 (2017): April 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.26 KB) | DOI: 10.23969/jrak.v9i1.365

Abstract

Earning persistence is a component of earning quality. The purpose of this research is to determine the effect of variable operating cash flow, book tax differences, and leverage either simultaneously or partially to the variable earning persistence as well as the variable most dominant influence on earning persistence. Book tax differences variable is projected with temporary difference variable because of the differences between accounting and fiscal policy. The type of this research is descriptive verification that is causality. The number of automotive subsector manufacture companies in Indonesia Stock Exchange over the period of 2011-2015. The entered population was registered are 13 companies and sample of 10 companies. The sample selection technique used is purposive sampling. The result sing panel data regression it showed that a combination of three variables (operating cash flow, book tax difference, and leverage) can affect the earning persistence of 35%, . From the partial test results, it showed that of Operating Cash Flow and Leverage gave positive significant effect on earing persistance, while book tax differences, did not have any affect on earning persistences.
Co-Authors Kurnia M Sabrina anindita Putri Talbani Farlian