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PERBEDAAN PENYIMPANGAN PENGELOLAAN KEUANGAN NEGARA SEBELUM DAN SESUDAH DILAKUKANNYA PENILAIAN INISIATIF ANTI KORUPSI PADA KEMENTERIAN XYZ Tri Rahayu Kusumaningtyas; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 2 No. 2 (2015): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study was conducted to compare and obtain empirical evidence of differences in state financial management irregularities before and after the assessment of anti-corruption initiative of the Ministry of XYZ in 2005 - 2014. The hypothesis was tested that irregularities in the financial management of the state prior to the assessment of anti-corruption initiatives differ significantly than after the assessment of anti-corruption initiatives.Design research is comparative quantitative research, the variable is assessment of anti-corruption initiatives and irregularities in the management of state finances. The sample in this study using nine of the 10 Echelon Unit in the Ministry XYZ conducted an audit by the Inspectorate General of the Ministry of XYZ from 2005 through 2014. Statistical tests performed using Wilcoxon Signed-Ranks Test with significance level used was 0.05.Results of Wilcoxon Signed-Ranks Test can be delivered as follows: 1) the average value of the state's financial findings before assessment of anti-corruption initiatives greater than after assessment of anti-corruption initiatives; 2) the difference between the findings of state finances after assessment of anti-corruption initiatives and before assessment of anti-corruption initiatives negative value, means the value of the state's financial findings after doing assessment of anti-corruption initiatives smaller than before assessment of anti-corruption initiatives; and 3) irregularities in financial management of state prior to assessment of anti-corruption initiatives significantly different than after assessment of anti-corruption initiatives.

PENGARUH KEBIJAKAN DIVIDEN SEBAGAI VARIABEL PEMODERASI DARI HUBUNGAN KINERJA KEUANGAN DAN KINERJA PASAR TERHADAP NILAI PERUSAHAANPADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA(2011 - 2015) Vedy Vedy; Susi Dwimulyani; Bayu Dewangkoro
Jurnal Magister Akuntansi Trisakti Vol. 3 No. 2 (2016): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to investigate and analyze the effect of financial and market performance (net profit margin, debt to equity ratio, current ratio, price earning ratio, economic value added, and market value added) to firm value in manufacturing companies listed on the Stock Exchange Indonesia, as well as to indentify and analyze whether the dividend policy (dividend payout ratio and dividend yield) as a moderating variable affect correlation variable of net profit margin, return on equity, debt to equity ratio, current ratio, price earning ratio, economic value added, dan market value added to firm value. Population of this research amount to 143 companies which were manufacturing company listed on the Indonesia Stock Exchange the year 2011-2015. Sample selected by using method of purposive sampling amount to 26 companies. Data was processed using the method of data panel regression statistical test by using Eviews version 8.0 software. The result of this research shows that (1) profitability ratio and dividend payout ratio affect negatively to firm value. Leverage, liquidity ratio, market ratio,economic value added, market value added and dividend yield affect positively to firm value. (2) Dividend policy which measured with dividend payout ratio is able to moderate the effect of profitability ratio, leverage ratio, liquidity ratio and market ratio to firm value. Dividend policy which measured with dividend payout ratio is not able to moderate the effect ofeconomic value added and market value added to firm value. (3) Dividend policy which measured with dividend yield is able to moderate the effect of profitability ratio, market ratio, economic value added and market value added to firm value. Dividend policy which measured with dividend yield is not able to moderate the effect of leverage ratio and liquidity ratio to firm value

ANALISIS PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA Citra Dirawati Pohan; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This study examines the effect of financial performance, Good Corporate Governance and Corporate Social Responsibility on the value of the firm in mining companies in the Indonesian Stock Exchange. Basically, the concept of Good Corporate Governance and Corporate Social Responsibility is a concept that should be implemented in the company. The population used in this study is a mining company listed on the Indonesia Stock Exchange. Sample that used in this study are 15 companies with 3 (three) years observation from 2007 to 2009. Purposive sampling method was used in this research to obtain the samples. Data were analyzed using multiple regression analysis with SPSS version 22. Independent variables in this research are performance of firm that consist of Return on Asset and Debt to Equity Ratio; Good Corporate Governance that consist of size of board of commisiories, independency of committees member, and size of audit committees; and Corporate Social Responsibility. Dependent variable are the performance of firm that proxy by Price to Book Value. The results showed that Return on Asset, size of board of commisiories, and independency of committees’ member has a positive influence on the value of firm (Price to Book Value). While Debt to Equity Ratio, size of audit committees and Corporate Social Responsibility does not affect the value of the firm (Price to Book Value).

PENGARUH PROFITABILITAS DAN BEBAN PAJAK PENGHASILAN KINI TERHADAP KEPUTUSAN PENDANAAN DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI PEMEDIASI PADA PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2012-2016 Agnes Puji Christiani; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study was to examine the effect of profitability, current income tax burden, company growth on funding decisions. Another goal is to test the growth of the company as a mediator in the relationship between profitability and funding decisions and the current income tax burden with funding decisions. The research data was obtained from the company's annual report from the Indonesia Stock Exchange (IDX) website. The sample used as many as 20 property companies listed on the Stock Exchange in 2012-2016. The sampling technique uses purposive sampling. This study uses the method of multiple regression analysis and path analysis. Based on the results of the analysis it was concluded that profitability had a significant positive effect on the growth of the company. Income tax expense has a significant positive effect on company growth. The company's growth has a significant positive influence on funding decisions. Profitability does not affect funding decisions. The current income tax expense has no effect on funding decisions. Profitability through company growth variables has a significant effect on funding decisions. Current income tax expense through company growth variables has a significant effect on funding decisions.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TERJADINYA KECURANGAN PADA SEKTOR PEMERINTAHAN (STUDI PENELITIAN PADA KEMENTERIAN PERDAGANGAN) Rio Prambudi; Bayu Dewangkoro; Susi Dwimulyani
Jurnal Magister Akuntansi Trisakti Vol. 4 No. 2 (2017): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this research is to probe the perception that employees on goverment institute on the influence of procedural equity, distribution equity, effectivenes of internal control, compensation match, organization culture, unetchical behaviour, and law enforcement towards frauds in the Ministry of Trade. The amount of samples in this reseach is 103 employees on Ministry of Trade office in Jakarta. The sampling technique used is convenience sampling. The data collected is from the questioner.The result of this result shows that there is negatif effect between procedural equity, distribution equity, effectiveness of internal control, compensation match, organization culture, law enforcement towards frauds in the government sector, positve effect from unetchical behaviour towards frauds in the government sector.

EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI Ni Luh Putu Sri Juliyanti; Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to find out the implementation procedures of SIMAK BMN application, and also to evaluate its procedure and its output in order to create accountability and transparency. This research was conducted in the office of Ministry of Religious Affairs at center working unit Directorate General of Guidance for Hindu Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.

ANALISIS PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTANBILITAS AUDITOR INTERNAL TERHADAP KUALITAS HASIL AUDIT (Survei Auditor Internal di Pemprov DKI Jakarta) Harry Dwirendra; Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 1 (2016): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v11i1.4570

The objectives are: 1) To determine the effect of independence on the quality of the audit results. 2) To determine the effect of competence on the quality of the audit results. 3) Accountability To determine the effect on the quality of the audit results. This study used a survey method explanatory. Data collection techniques consist of Field Research (Field Research): Structured interviews, Interviews tersruktur and questionnaire methods, techniques of collecting primary data by distributing questionnaires to the respondents intended. Research Library (Library Research). Target population in this study is the senior internal auditor in the city government totaling 148. Techniques used in sampling is the technique of random sampling (simple random sampling). With the formula slovin the sample size in this study is as much as 108 samples. Based on the results of the discussion in which (1) the partial hypothesis testing showed a significant difference to the quality of audit independence (2) partial hypothesis testing showed a significant difference to the quality of the audit competence. (3) Based on the partial hypothesis testing showed a significant difference to the quality of the audit accountability.

ANALISIS KEPATUHAN FINANSIAL DAN NON FINANSIAL PPH PASAL 23 DAN PASAL 25 Yustinus Khristiandri; Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aims to analyze the tax financial compliance calculating, payment, and reporting tax obligations and nonfinancial compliance in Accuracy of depositing and reporting date Income tax obligations of Article 23 and 25 has been done in 2015 in accordance with applicable tax laws in 2015. Methods of data collection in this research include interviews, observations, documentation from PT XYZ for further analysis. Data analysis are performed by comparing the calculation, payment, reporting of tax obligations (tax payment slip and tax return). Fiscal corrections has been done by PT XYZ under 2015 tax regulations. Results revealed that the tax obligations of financial XYZ is in the calculation and remittance of income tax Article 23, including taxpayers who do not obey, because there is still an object of Income Tax Article 23, namely the cost of consultancy services, uncut, fully paid and reported. Compliance nonfinancial XYZ in the reporting obligations of Income Tax Article 23 is still not comply because there is still an object of income tax Article 23 on consultancy services, uncut , filly paid and reported in August and Income Tax Article 25 XYZ 2015 are in accordance with prevailing tax regulations. Namely the obligation of article 25 PT XYZ has been deposited before the maturity deposit and reporting of income tax Article 23 for further research can be developed into more comprehensive tax liability.

ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Hanggi Arinda; Susi dwimulyani
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study was to examine the influence of profitability, leverage, sales growth, and audit quality to tax avoidance moderated good corporate governance. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2011 until 2017. Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with technique of documentation. Data were analyzed using multiple regression analysis with SPSS. Based on the analysis, it can be concluded that profitability positively affect tax avoidance and leverage negatively affect to tax avoidance. Good corporate governance can only weaken the positively effect of the profitability to tax avoidance.

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