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PENGARUH PENGUNGKAPAN INFORMASI PROYEKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Palupi, Indarti Diah; Wulandari, Diah Ayu; Safitri, Dyah Ayu
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3685

Since many corporateâs disclosures are claimed to be more value relevant and more informative, this research examines if the earnings response coefficient changes by projections and corporate social responsibility (CSR) disclosures. Data were obtained from companies incorporated in the LQ 45, August 2014 - January 2015 period. This research used two models, model 1 (without control variables) and model 2 (with control variables) that test using Ordinary Least Squares Regression. On model 1, the F test results indicate that projections and CSR disclosures simultaneously have significant effect on the ERC. While the t test results showed that partially, projections have negative significant effect on ERC. This results reflect that diclosure of projections aim to lower asimmetry information because of corporateâs prospect uncertainty. CSR disclosures have no significant effect on ERC but the coefficient was negative, according to the research hypothesis. On model 2, both the F testÂ and t test results showed that the projection information, CSR, capital structure, and company growth simultaneously and partially have no significant effect on the ERC.Â Keywords: projections, corporate social responsibility, earning respon coefficient

THE INFLUENCE OF PROFITABILITY, ASSETS STRUCTURE, FIRM SIZE, BUSINESS RISK, SALES GROWTH, AND DIVIDEND POLICY ON CAPITAL STRUCTURE Triyono, Triyono; Kusumastuti, Anindita; Palupi, Indarti Diah
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9340

The aim of the research is to find out the influence of profitability, asset structure, company size, business risk, sales growth, and dividend policy to the capital structure of manufacturing companies listed on the IDX. The research sample was determined by purposive sampling method based on the criteria of manufacturing companies that were registered for three consecutive years and distributed dividends at least once. 117 have been selected as sample. This study uses multiple linear regression models. In this study it can be concluded that Profitability (ROA), Company Size (UP), Business Risk (RISK), Sales Growth (PP) affect to the Capital Structure (DER). Asset Structure (SA) and Dividend Policy (DPR) do not affect to the Capital Structure (DER).

Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati, Mujiyati; Sekarwangi, Galih Saras; Palupi, Indarti Diah
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.

PENGARUH PENERBITAN DAN PENEBUSAN OBLIGASI TERHADAP KOEFISIEN RESPON LABA indarti diah palupi
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Penelitian ini bertujuan menganalisis pengaruh penerbitan dan penebusan obligasi sebagai proksi dari default riskÂ terhadap koefisien respon laba. Koefisien respon laba merupakan ukuran besaran abnormal return sebagai respon terhadap laba kejutan (unexpected earning) di sekitar waktu pengumuman laba, sedangkan default riskÂ merupakan resiko kegagalan perusahaan dalam memenuhi kewajiban keuangannya.Â Penelitian ini menggunakan 48 sampel transaksi penerbitan obligasi dan 37 sampel transaksi penebusan obligasi dari perusahaan-perusahaan yang terdaftar pada Bursa Efek Indonesia. Â Pengujian terhadap hipotesis penelitian menggunakan Ordinary Least Square Regression. Â Hasil pengujian menunjukkan pengaruh negatif transaksi penerbitan obligasi dan pengaruh positif transaksi penebusan obligasi terhadap koefisien respon laba. Hasil ini sesuai dengan hipotesis bahwa Â penerbitan obligasi (bond issue) akan meningkatkan default risk, dan sebaliknya, penebusan kembali obligasi (bond redemption) akan menurunkanÂ default risk.Â Perusahaan dengan default riskÂ tinggi, memiliki nilaiÂ koefisien respon labaÂ rendah, sedangkanÂ perusahaan dengan default riskÂ rendah memiliki nilai koefisien respon labaÂ tinggi.Â Variabel pengendali yang ditambahkan pada model penelitian yaitu kualitas labaÂ menunjukkan hubungan positif dengan koefisien respon laba. Â Â

The Effectiveness of Corporate Governance Components as a Control Mechanism in Detecting Tax Avoidance When the Company is Under Financial Pressure Indarti Diah Palupi; lintang kurniawati; kusuma wijayanto
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 3 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i3.17268

This study investigates the effectiveness of corporate governance components in detecting corporate tax avoidance and how effectiveness is affected when firms are under financial pressure. This study uses three components of corporate governance: board of directors, board of commissioners, and audit committees while corporate tax avoidance is measured using effective tax rate (ETR). This study employs data from manufacturing companies listed on the Indonesian Stock Exchange. Sample was selected using purposive sampling method. Data analysis was conducted on 163 panel data from 62 companies in 2016 - 2018 using moderated regression analysis. The results prove that proportion of independent directors and audit committees as predictors of ETR. Whereas proportion of independent commissioners and board of directors and board of commissioners meeting ratio have no effect on ETR. It also shows that financial pressure moderates the relationship between the proportion of independent directors and ETR. Financial pressure also moderates the relationship between the audit committee and ETR. On the contrary, financial pressure does not moderate the association of independent commissioners and ETR. The results also show that external audit as a control variable related to ETR. This study contributes to the literature on the importance of the effectiveness of corporate governance components in reducing tax avoidance and how financial pressure affects their effectiveness.

The Influence of Profitability, Assets Structure, Firm Size, Business Risk, Sales Growth, and Dividend Policy on Capital Structure Triyono Triyono; Anindita Kusumastuti; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.9340

The aim of the research is to find out the influence of profitability, asset structure, company size, business risk, sales growth, and dividend policy to the capital structure of manufacturing companies listed on the IDX. The research sample was determined by purposive sampling method based on the criteria of manufacturing companies that were registered for three consecutive years and distributed dividends at least once. 117 have been selected as sample. This study uses multiple linear regression models. In this study it can be concluded that Profitability (ROA), Company Size (UP), Business Risk (RISK), Sales Growth (PP) affect to the Capital Structure (DER). Asset Structure (SA) and Dividend Policy (DPR) do not affect to the Capital Structure (DER).

Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta Mujiyati Mujiyati; Galih Saras Sekarwangi; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.11918

This study aims to examine the effect of taxation regulations understanding, tax knowledge, tax sanctions, service quality and tax administration system modernization to the tax compliance of Micro Small and Medium Enterprises (MSME) individuals Taxpayer. This study uses a quantitative method with the respondents are MSME individual taxpayers which were registered at the Small Tax Office (KPP Pratama) in Surakarta. The accidental sampling method are used with a total sample collected are 99 respondents. This study also uses multiple linear regression models as data analysis techniques. The results of this study indicate that tax regulations understanding, tax knowledge, tax sanctions, and service quality affect the tax compliance of MSME individuals Taxpayer. Meanwhile, the modernization of the tax administration system does not influence the compliance of taxpayers on MSME individuals.

PENGARUH PENGUNGKAPAN INFORMASI PROYEKSI DAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Indarti Diah Palupi; Diah Ayu Wulandari; Dyah Ayu Safitri
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3685

Since many corporate’s disclosures are claimed to be more value relevant and more informative, this research examines if the earnings response coefficient changes by projections and corporate social responsibility (CSR) disclosures. Data were obtained from companies incorporated in the LQ 45, August 2014 - January 2015 period. This research used two models, model 1 (without control variables) and model 2 (with control variables) that test using Ordinary Least Squares Regression. On model 1, the F test results indicate that projections and CSR disclosures simultaneously have significant effect on the ERC. While the t test results showed that partially, projections have negative significant effect on ERC. This results reflect that diclosure of projections aim to lower asimmetry information because of corporate’s prospect uncertainty. CSR disclosures have no significant effect on ERC but the coefficient was negative, according to the research hypothesis. On model 2, both the F test and t test results showed that the projection information, CSR, capital structure, and company growth simultaneously and partially have no significant effect on the ERC. Keywords: projections, corporate social responsibility, earning respon coefficient

The Effect of Premium Income, Claim Payment, Risk-Based Capital, Investment Return, and Underwriting Result on The Profits of Insurance Companies Listed on The Indonesia Stock Exchange For The 2015-2018 Period Wahyono Wahyono; Nurochim Nurochim; Indarti Diah Palupi
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16125

This study aims to determine the effect of premium income, claim payments, risk based capital, investment returns and underwriting results on the profits of insurance companies listed on the Bursa Efek Indonesia (BEI) for the 2015-2018 period. The analysis technique used is panel data regression with the Common Effect Model, Fixed Effect Model and Random Effect Model. The results of this study indicate that premium income, claim payments, and investment returns have an effect on profits. Meanwhile, risk based capital and underwriting results have no effect on profits.

Kepadatan Larva di Kelurahan Endemis Tinggi Kelurahan Tembalang Kota Semarang : Studi Pendahuluan Cross Sectional Deskriptif Diah Palupi Indarti; Martini Martini; Sri Yuliawati
Jurnal Kesehatan Masyarakat (Undip) Vol 7, No 2 (2019): APRIL
Publisher : Fakultas Kesehatan Masyarakat Universitas Diponegoro

Abstract.Dengue Hemorrhagic Fever (DHF) is an acute fever that can cause death. Tembalang Village is the highest urban village with Incidence Rate (IR) compared to other villages in Tembalang District in 2017. DHF events are influenced by various factors, one of the factors is the presence of containers around the community that are suitable for breeding Aedes spp. The type of this research is observational analytic with cross sectional study design. The sample used is a house that is at risk of dengue incidence with a total sample of 20 houses in August and 33 houses in December. The results of the descriptive analysis of entomological surveys were obtained in August HI = 35%; CI = 52.17% and BI = 60%; with Density Figure (DF) of 6.6 (high larval density) while in December HI = 33.33%; CI = 7.82% and BI = 42.42%; with DF of 4.3 (medium larval density). So it can be concluded that the Tembalang Village has medium-high larval density. Abstrak.Demam Berdarah Dengue (DBD) adalah penyakit demam akut yang dapat menyebabkan kematian. Kelurahan Tembalang merupakan kelurahan dengan Incidence Rate (IR) tertinggi dibandingkan kelurahan lain di Kecamatan Tembalang pada tahun 2017. Kejadian DBD dipengaruhi berbagai faktor, salah satu faktornya adalah keberadaan kontainer di sekitar lingkungan masyarakat yang cocok bagi perkembangbiakan Aedes spp. Jenis penelitian ini adalah analitik observasional dengan desain studi cross sectional. Sampel yang digunakan adalah rumah yang berisiko terhadap kejadian DBD dengan jumlah sampel sebanyak 20 rumah pada bulan Agustus dan 33 rumah pada bulan Desember. Hasil analisis deskripsitf survei entomologi didapatkan pada bulan Agustus HI = 35%; CI = 52,17% dan BI = 60%; dengan Density Figure (DF) sebesar 6,6 (kepadatan larva tinggi) sedangkan pada bulan Desember HI = 33,33%; CI = 7,82% dan BI = 42,42%; dengan DF sebesar 4,3 (kepadatan larva sedang). Sehingga dapat disimpulkan bahwa Kelurahan Tembalang memiliki kepadatan larva sedang-tinggi.

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