Garuda - Garba Rujukan Digital

PENGARUH HUBUNGAN EKSEKUTIF DAN LEGISLATIF, LATAR BELAKANG PENDIDIKAN, DIVIDED GOVERNMENT DAN DANA ALOKASI UMUM TERHADAP KETERLAMBATAN PENETAPAN APBD DI KABUPATEN LIMAPULUH KOTA Elmita Sari; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research was intended to study effect of executive and legislator association, education background, divided government and general allocation fund (DAU) on the Regional Budget Delay. This research used 75 as a sample which legislators consisting of budget board, local governmental budget team (TAPD) and regional working unit (SKPD), the results of the General Election for the Legislatives 2009 and the Direct Elections of District Head of the Year 2010 in Limapuluh Kota regency. The data of this research was collecting by questionnaire which analized by using logistic regression. The result of this research show that executive and legislator association and educational background influence the Regional Budget Delay. While divided government and General Allocation Fund (DAU) does not influence the Regional Budget Delay.Keywords: executive, legislator, association, education, and regional budget delay

PENGARUH PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN, KEPERCAYAAN, TARIF PAJAK DAN KEMANFAATAN NPWP TERHADAP KEPATUHAN MEMBAYAR PAJAK (STUDI EMPIRIS PADA WAJIB PAJAK UMKM MAKANAN DI KPP PRATAMA PEKANBARU SENAPELAN) Ainil Huda; Yesi Mutia Basri; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aimed to examine the effect perception of effectiveness of taxation system, trust, tax rate and benefit of NPWP Of Tax Payment Compliance (Empirical Study Taxpayer micro small and medium enterprises food in KPP Pratama Pekanbaru Senapelan). This study uses accidental sampling with 86 samples obtained from the calculation formula slovin. Data collection techniques in this study is in the form of questionnaires, while data analysis technique used is multiple regression analysis were processed with SPSS version 17 for Windows. From the results of the testing that has been done, simultaneous regression test (F test) showed that all independent variables studied have a simultaneous effect on the variable tax payment compliance. Partial regression test (t test ) indicates that the variable perception of effectiveness of taxation system, trust and benefit of NPWP effect on tax payment compliance. But, variable tax rate not effect on tax payment compliance. The magnitude of the effect caused by Adjusted R2 by four variables together against the dependent variable 52,9%, while the remaining 47,1% is effect by other variables not examined in this study.Keywords: Effectiveness, Trust, Rate, Benefit and Compliance.

PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN, ASURANSI & LEMBAGA KEUANGAN LAINNYA DI BURSA EFEK INDONESIA TAHUN 2010-2013 Muhammad Fadhli; Kamaliah -; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims are to determine the significances effect of liquidity, leverage, profitability, dividend policy as moderation with the corporate’s value. The study population was 56 companies, but based on the criteria there are only 24 (thirty-four) companies. Sampling using purpossive sampling technique while data analysis using multiple linear regression model. The study states that the Loan to Deposit Ratio (LDR) significantly affects the corporate’s value. Debt to Equity Ratio (DER) has no significant effect to the corporate’s value. Return on Assets has a significant effect to the corporate’s value. Loan to Deposit Ratio (LDR) moderated by dividend policy has a significantly influence to the corporate’s value. Debt to Equity Ratio (DER) moderated by dividend policy no significant effect on the corporate’s value. Return on Assets moderated by dividend policy has a significantly influence to the corporate’s value.Keywords: Liquidity, Leverage, Profitability, Dividend Policy, and Corporate Values

PENGARUH KARAKTERISTIK CORPORATE GOVERNANCE TERHADAP EFFECTIVE TAX RATE (ETR) (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2011-2013) Rahati Wulansari; Raja Adri Satriawan; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the influence of Corporate Governance Characteristic consisting of Independent Commissioner, Audit Committee, Institutional ownership, and management ownership on the Effective Tax Rate (ETR). This study is an empirical research with the purpose of sampling techniques in data collection. Secondary data obtained from financial statement bank enterprises listing on the Stock Exchange during the year 2011 to the year 2013. Multiple regression analysis was conducted using SPSS version 17.00 for windows. The result of this study that the variables that affect the effective tax rate is independent commissioner, audit committee, and ownership of manajerial. While variable that did not affect the effective tax rate is institutional ownership.Keywords: Effective tax rate, Independent Commissioner, Audit Committee, Institutional Ownership, and Management Ownership.

PENGARUH KOMPLEKSITAS AUDIT, TEKANAN ANGGARAN WAKTU, DAN PENGALAMAN AUDITOR TERHADAP KUALITAS AUDIT DENGAN VARIABEL MODERATING SISTEM INFORMASI (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Medan dan Padang) Mutiara Jelista; Hardi -; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the effect of audit complexity, budget pressures of time, and experience of auditors on audit quality by moderating variable understanding of information systems. The population in this study were senior auditors and junior auditors in the firm in Pekanbaru, Medan and Padang, with a total population of 99 auditors. The samples are taken using simple random sampling method, so the number of samples obtained from the calculation formula of determining the total sample of 50 respondents. Primary data collection method used is questionnaire method. Of the 99 questionnaires distributed there are 59 questionnaires returned and used as a sample. The data analysis technique used in this test is multiple regression and regression interactions. Results of hypothesis testing in this study show that, the variable complexity of the audit time budget pressures and experience of auditors variable effect on audit quality. The moderating variable understanding of the interaction of information systems of the variable complexity of the audit time budget pressures and experience of auditors no effect on audit quality.Keywords: Audit, Budget, Auditors, Information Systems and Quality.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013) Fitri Anita; Yesi Mutia Basri; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to examine the influence of corporate socialresponsibility, leverage, likuiditas dan firm size effect corporate aggresiveness tax. Type of this reseacrh is causative research. The population in this research is real estate and property company registered in BEI in 2010 until 2013. Sample was determined by the purposive sampling method. Types of data is secondary data and the method of analysis used is multiple regression analysis. The test results of this study indicate that corporate social responsibility, leverage, firm size have no effect on corporate aggressive tax. Meanwhile, liquidity effect on corporate aggresive tax. In this study, there are still many limitatios and short comings the effect of independent variables on the dependent variable can only explain by 8,3%, hence more independent variable are needed.Keywords: Corporate Social Responsibility, leverage, liquidity, firm size, and aggresive tax

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN INSTANSI PEMERINTAH DAERAH DENGAN ASIMETRI INFORMASI, GROUP COHESIVENESS, BUDAYA ORGANISASI DAN KECUKUPAN ANGGARAN SEBAGAI VARIABEL MODERASI Benediktus Oksanda; Emrinaldi Nur DP; Julita -
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Public sectors use performance-based budgeting system that is an efficient and participative development process, and use performance as a benchmark for the achievement of local government’s budgeting target. However, then performance-based assessment motivates agents to perform budgetary slack for the sake of a better future career. The purpose of this research is to explore the influence of budgeting participation and budget goal clarity on budgetary slack with information asymmetry, group cohesiveness, organizational culture and budget adequacy as moderating variables.The population of this research was 26 SKPD offices of Pekanbaru City. This research used purposive sampling with the final sample of 95 participants. This research used primary data by disseminating the questionnaire at 26 SKPD offices of Pekanbaru City. Multiple linear regression and MRA was used in this research as technical analysis to test the hypothesis. The results of this research showed that budgetary participation and budget goal clarity significantly influenced budgetary slack. Group cohesiveness as a moderating variable was able to influence the relationship between budgetary participation and budgetary slack. In the meanwhile, information asymmetry, organizational culture, and budget adequacy were unable to affect the relationship between budgetary participation and budgetary slack. Information asymmetry, organizational culture, and budget adequacy could only influence the relationship between budget goal clarity and budgetary slack. At the same time, group cohesiveness was unable to influence the relationship between budget goal clarity and budgetary slack.Keywords: Budgetary Participation, Budget Goal Clarity, Information Asymetry, Group Cohesiveness, Organizational Culture, Budget Adequacy, Budgetary Slack

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search