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Tresno Eka Jaya
Fakultas Ekonomi Universitas Negeri Jakarta
Economics, Econometrics & Finance Social Sciences

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PENGARUH PERBEDAAN LABA AKUNTANSI DAN LABA FISKAL SERTA ROA TERHADAP CUMULATIVE ABNORMAL RETURN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2009 Indra Pahala; Tresno Eka Jaya; Grace Ombun Meilisa
Jurnal Ilmiah Econosains Vol 10 No 2 (2012): Jurnal Ilmiah Econosains
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/econosains.0102.03

Abstract

ABSTRACTIn general, investor inculcates ithe capital into company through stock market to obtain earnings from ithe investment rate of return. On the other side, company requires fund to going concern and to do activity from investor. Therefore, company requires trust from investor through appraisal of performance coming from ROA. In reporting of income often happened difference between accounting incomes and fiscal income. This research aim to know difference influence between accountingincomes and fiscal income and Return On Assets (ROA) to Cumulative Abnormal Return (CAR) at inscribed manufacturing business in BEI in the year 2009. This research variable is difference of accounting income and fiscal income (X1), ROA (X2) and CAR (Y). Sample total 77 companies. Data applied is financial statements and the price of stock from each company sample obtained in BEI. Analytical method applied is in this research is quantitative method with testing of classic assumption and doubled linear regression analysis. While testing of hypothesis done with determination analysis (R2), significance test simultan (test F) and individual parameter significance test (test t) with α = 5%. Test Result F indicates that difference variable between accounting incomes and fiscal income and ROA has influence signifikan simultan to CAR. This thing is visible from output SPSS showing level of signifikansi which less than α (0.021 < 0.05). While test result t this research indicates that difference between accounting incomes and fiscal income influential positive to CAR posed at with level of signifikansi which less than α (0010 < 005). Result of this research in line with research of Lev and Nissim (2004) that book-tax differences influential positive to return stock. In this research ROA doesn't have an effect on to CAR posed at with level of signifikansi which more than α (0221 < 005). This research in line with research of Sasongko and Wulandari (2005), Mukhtaruddin and Romalo (2007) and Stella (2009) in their research concluding that return on assets doesn't have an effect on to the price of stock. Key words: Book-Tax Differences (BTD), Return On Assets (ROA), Cumulative Abnormal Return (CAR)
PENGARUH ALOKASI PAJAK ANTAR PERIODE, INVESTMENT OPPORTUNITY SET DAN LIKUIDITAS TERHADAP KUALITAS LABA Yoga Anisa Nurhanifah; Tresno Eka Jaya
Jurnal Ilmiah Wahana Akuntansi Vol 9 No 2 (2014): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.4 KB)

Abstract

This research aimed to examine the effect of interperiod tax allocation, investment opportunity set and liquidity on the quality of earnings in companies listed at Indonesia Stock Exchange (BEI) during 2010 – 2012.The data collected in this research include corporate financial statement data for 2009, 2010, 2011 and 2012. The number of samples collected was sixty-eight (68) manufacturing companies that have met the criteria the researchers used purposive sampling.Result from the model shows that in 5% significance indicates that the interperiod tax allocation is measured by using deffered tax expense and deffered tax income have no significant influence on earnings quality, investment opportunity set is measured by the proxy market value to book value asset and liquidity is measured by the proxy current ratio have negative significant influence on earnings quality.The coefficient of determination (R2) is 0,313 which indicates that the model can explain the influence of independent variables to dependent variable of 31,3%. Keywords: interperiod tax allocation, investment opportunity set, liquidity, earnings quality, earnings response coefficient (ERC)
The Influence of Management Accounting Information System, Strategy, and Innovation To Operational Performance of Manufacturing Company in Entering the Era of Free Trade. Harry Prabowo; Tresno Eka Jaya
Jurnal Ilmiah Wahana Akuntansi Vol 10 No 2 (2015): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.755 KB)

Abstract

The purpose of this writing is to analyze the influence of the analysis of independent variables to the dependent variable. The research was conducted by using primary data in the form of statement of questionnaire about independent variable of management accounting information system, strategy, and innovation to dependent variable that is company operational performance. The number of samples used are 24 manufacturing companies in DKI Jakarta that can be reached by researchers, this sample determination using Gay theory. Analytical method used is multiple linear regression with classical assumption test which include normality test, multicolonierity test, and heterokedastisity test. Writing results show that management accounting information system variables have an influence on the company's operational performance, the strategy has an influence on the company's operational performance and innovation has an influence on the operational performance of the company.
The influence of perception and motivation on the interest of career in the field of taxation students majoring in accounting of the faculty of economics Universitas Negeri jakarta Indra Pahala; Lisa Rachmawati; Tresno Eka Jaya
Jurnal Ilmiah Wahana Akuntansi Vol 12 No 1 (2017): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.844 KB) | DOI: 10.21009/wahana.12.013

Abstract

This study aimed to determine the effect of perception and motivation to Students Career Interests in Taxation of Departement of Accounting Faculty of Economics at the State University of Jakarta. This study used 75 students S1 Departement of Accounting, State University of Jakarta which is still active academic year 2010. Data used in this study is primary data and selection of samples using a convenience sampling method. The analytical tool used is multiple linear regression analysis at a significance level of 5%. The first phase of testing the validity and reliability of the statement of each variable. The second stage, performing variable regression perception and motivation towards a career in the field of taxation the interest of students. The results of testing the feasibility of the model shows that the two independent variables, namely perception and motivation affect the career interests of students in the field of taxation Accounting Department of Economics at the State University of Jakarta simultaneously.
Co-Authors Grace Ombun Meilisa Harry Prabowo Indra Pahala Lisa Rachmawati Yoga Anisa Nurhanifah