Articles
<![CDATA[Developing The Voluntary Taxpayer Compliance: The Scale of The Tax Authority’s Power, Trust and The Fairness of The Tax System ]]>
<![CDATA[Atik Djajanti]]>
<![CDATA[ Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 6 No. 1 (2020): IJBE, Vol. 6 No. 1, January 2020 ]]>
Publisher : <![CDATA[School of Business, IPB University (SB-IPB) ]]>
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DOI: 10.17358/ijbe.6.1.86
<![CDATA[This study aims to analyze the scale of the power of the tax authority, trust and the fairness of the tax system for the voluntary compliance of the individual taxpayers who have businesses. The study was conducted in Jakarta and its surroundings, considering tax revenue in this region is the best compared to revenue in other regions in Indonesia. This research was a survey research. Convenience sampling method is used due to limitations in accessing individual taxpayer data. Personal data information in the tax authority was confidential. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the results of the study showed that the scale of the power of the tax authority and the trust proved to have a positive effect on the voluntary tax compliance while the fairness of the tax system had a negative effect. The results of this study support the development of the slippery slope theory which was the novelty of this study. The scale of the power of the tax authority, which is a part of the tax authority, is generally a determinant of the enforced tax compliance. But this study proves that it is also needed to the voluntary tax compliance. Keywords: slippery slope theory, individual taxpayer, voluntary tax compliance, enforced tax compliance, PLS-SEM]]>
<![CDATA[THE FACTORS AFFECTING DIVIDEND POLICY OF MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Berna Ratna Sari Napitupulu]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 7 No. 3 (2021): JABM Vol. 7 No. 3, September 2021 ]]>
Publisher : <![CDATA[School of Business, Bogor Agricultural University (SB-IPB) ]]>
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DOI: 10.17358/jabm.7.3.592
<![CDATA[Dividends as returns on investment in company shares are expected to increase investor wealth. Companies are not required to pay dividends every year but shareholders value stocks that pay dividends regularly. The purpose of this study is to analyze dividend policy in manufacturing companies listed on the Indonesian stock exchange. We analyze the relationship between company dividend policy and various determinant variables which are variables used as company life cycle, profitability, capital structure, liquidity, company assets, and institutional share ownership. By using data panel analysis and multivariate regression analysis, we process financial statement data for the period 2014-2016. We find that profitability, capital structure and assets have a significant effect on dividends while other variables have no effect. This research provides additional empirical evidence that explains the theory of life cycles in growth level and signaling explanation. Keywords: dividend payout, life cycle, profitability, capital structure, firm’s characteristics]]>
<![CDATA[PENGARUH FAKTOR INTERNAL DAN PERSISTENSI LABAPADA PERATAAN LABA BANK BUMN DI INDONESIA ]]>
<![CDATA[Atik Djajanti]]>
<![CDATA[ JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 2 No. 2 (2017) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti ]]>
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DOI: 10.25105/pdk.v2i2.2464
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank yang meliputi Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return On Assets (ROA), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit ratio (LDR) serta persistensi laba terhadap perataan laba (income smoothing). Periode pengamatan dilakukan selama 10 tahun, mulai tahun 2005 sampai dengan 2014.Analisis data menggunakanregresi logistic biner karena variabel dependentnya merupakan data nominal.Perataan laba diukur dengan indeks Echel.Hasil penelitian menunjukkan bahwa secara simultan faktor internal bank dan persistensi laba berpengaruh secara signifikan terhadap perataan laba, sedangkan secara parsial NPL, NIM dan LDR yang berpengaruh.Hal ini mengindikasikan bahwa risiko keuangan yang dihadapi perusahaan terkait dengan perataan laba.]]>
<![CDATA[PENGARUH FAKTOR INTERNAL DAN PERSISTENSI LABAPADA PERATAAN LABA BANK BUMN DI INDONESIA ]]>
<![CDATA[Atik Djajanti]]>
<![CDATA[ JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Vol. 2 No. 2 (2017) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Trisakti ]]>
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DOI: 10.25105/pdk.v2i2.2464
<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh faktor internal bank yang meliputi Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return On Assets (ROA), Net Interest Margin (NIM), Biaya Operasional/Pendapatan Operasional (BOPO) dan Loan to Deposit ratio (LDR) serta persistensi laba terhadap perataan laba (income smoothing). Periode pengamatan dilakukan selama 10 tahun, mulai tahun 2005 sampai dengan 2014.Analisis data menggunakanregresi logistic biner karena variabel dependentnya merupakan data nominal.Perataan laba diukur dengan indeks Echel.Hasil penelitian menunjukkan bahwa secara simultan faktor internal bank dan persistensi laba berpengaruh secara signifikan terhadap perataan laba, sedangkan secara parsial NPL, NIM dan LDR yang berpengaruh.Hal ini mengindikasikan bahwa risiko keuangan yang dihadapi perusahaan terkait dengan perataan laba.]]>
<![CDATA[THE IMPACT OF INFORMATION ASYMMETRY AND FINANCIALPERFORMANCE ON EARNINGS MANAGEMENT BY USING GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE ]]>
<![CDATA[Chandra Leonardo Dapinci Tambunan]]>;
<![CDATA[Atik Djajanti]]>;
<![CDATA[Heri Irawan]]>
<![CDATA[ SIMAK Vol 20 No 01 (2022): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v20i01.258
<![CDATA[This study was conducted to determine the effect of information asymmetry and financial performance on earnings management by using Good Corporate Governance (GCG) as a moderating variable. Financial performance in this study was measured by profitability and solvability. The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies. The sample involved in this study comprises of 41 manufacturing companies listed on the Indonesia Stock Exchange (BEI); covering 123 firm-year observations from the fiscal years 2018 to 2020. The research hypotheses were tested using Moderated Regression Analysis. The result of this study found that: 1) asymmetry information had significant positive effect to earnings management; 2) profitability had significant positive effect to earnings management; 3) solvability had no significant negative effect to earnings management; 4) GCG can reduce the positive effect of asymmetry information to earnings management; 5) GCG cannot reduce the positive effect of profitability to earnings management; and 6) GCG cannot strengthen the negative effect of solvability to earnings management.]]>
<![CDATA[Pentingnya Opini Audit sebagai Pemediasi Peningkatan Indeks Pembangunan Manusia ]]>
<![CDATA[Dendy Indramawan]]>;
<![CDATA[Antonius Beni Handayanto]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[Jur. Akuntansi, Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam.v5i2.007
<![CDATA[This study examines the mediating effect of audit opinion on the relationship between local government financial performance and the Human Development Index (HDI) by implementing path analysis. The results showed that audit opinion does not mediate the relationship between Local Own-Source Revenue (PAD) effectiveness and HDI. Audit opinion partially mediates the influence of Regional Financial Independence on HDI, while it perfectly mediates the relationship between Activity Ratio and HDI. This indicates that local government financial performance must be followed by accountable management to accelerate HDI. AbstrakPenelitian ini menganalisis efek mediasi opini audit pada hubungan kinerja keuangan pemerintah daerah dan Indeks Pembangunan Manusia (IPM) menggunakan analisis jalur. Hasil penelitian menunjukan bahwa Opini Audit tidak memediasi hubungan antara Efektivitas Pendapatan Asli Daerah (PAD) dan IPM. Opini audit memediasi parsial pengaruh Kemandirian Keuangan Daerah terhadap IPM. Opini audit memediasi sempurna hubungan Rasio Aktivitas dan IPM. Ini mengindikasikan bahwa kinerja keuangan pemerintah daerah harus diikuti dengan pengelolaannya secara akuntabel, sehingga dapat mempercepat peningkatan IPM. ]]>
<![CDATA[Pengaruh Norma Subjektif, Pengetahuan Laporan Keuangan, dan Literasi Finansial terhadap Minat Investasi pada Mahasiswa ]]>
<![CDATA[Ichsan Susanto]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Pascasarjana Perbanas Jakarta ]]>
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DOI: 10.56174/jrpma.v5i2.101
<![CDATA[This research aim to examine the effect of subjective norm, financial statement knowledge and financial literacy to students’ investing interest. Observations are done for 98 post graduate students in major of economy in Jakarta. This research is a quantitative research and using Structural Equation Modelling (SEM) for the research method. The result found out that subjective norm, financial statement knowledge, and financial literacy have a positive effect to students’ investing interest.]]>
<![CDATA[Pengaruh Profitabilitas, Struktur modal dan Arus Kas Terhadap Harga Saham dengan Ukuran Perusahaan Sebagai Variabel Moderasi BEI Periode 2015 – 2018 ]]>
<![CDATA[Widya Darman]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 1 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Pascasarjana Perbanas Jakarta ]]>
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DOI: 10.56174/jrpma.v5i1.122
<![CDATA[This study aimed to analyze the effect of profitability (ROE), capital structure (DER) and cash flows on stock price to the firm size as variable moderation capital structure on stock price in company construction sub-sector listed on the Indonesia Stock Exchange during the year 2015 to 2018. The purposive sampling technique, the company sampled in this study was 8 construction companies. This study uses panel data regression models and types of secondary data from 2015 to 2018. Besides, it also tested the assumptions on the regression model. The research concludes that profitability significant positive effect on stock prices, capital structure significant negative effect on stock prices and cash flow does not have a significant effect on stock prices. While the firm size can moderate to weaken the negative effect of capital structure on stock prices.]]>
<![CDATA[Pengaruh Konservatisme Akuntansi dan Financial Distress terhadap Penghindaran Pajak dengan Karakteristik Eksekutif sebagai Variabel Moderasi ]]>
<![CDATA[Deby Kustia Pratiwi]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Pascasarjana Perbanas Jakarta ]]>
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DOI: 10.56174/jrpma.v5i2.92
<![CDATA[This study was conducted to analyze the effect of accounting conservatism and financial distress on tax avoidance with executive characteristics as a moderating variable in companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2019. The sampling technique in this study was purposive sampling. A total of 22 companies were obtained as samples and met the criteria of the research sample. The analysis technique used in testing the data hypothesis is Moderated Regression Analysis (MRA) and t-statistics to test the partial regression coefficients and f-statistics to test the effect together with a significance level of 5% (0.05). The analytical program used is XLSTAT version 2014. The results obtained in this study indicate that (1) Accounting Conservatism has a positive effect on Tax Avoidance; (2) Financial distress has a negative effect on Tax Avoidance; (3) Executive characteristics do not affect the relationship between Accounting Conservatism and Tax Avoidance; (4) Executive Characteristics strengthen the influence of Financial Distress relationship on Tax Avoidance. Keywords: Accounting Conservatism, Financial Distress, Tax Avoidance and Executive Characteristics]]>
<![CDATA[Pengaruh Leverage, CIR, dan IIR Terhadap ETR pada Perusahaan yang Terdaftar sebagai Saham LQ 45 Periode 2016-2019 dengan Profitabilitas sebagai Variabel Moderasi ]]>
<![CDATA[Widia Irma Yunita]]>;
<![CDATA[Atik Djajanti]]>
<![CDATA[ Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Pascasarjana Perbanas Jakarta ]]>
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DOI: 10.56174/jrpma.v5i2.125
<![CDATA[This study examines the factors that affect the company's effective tax rate. Several factors are used, including Leverage, Capital Intensity Ratio, and Inventory Intensity Ratio with Profitability as a moderating variable. The purpose of this study is to empirically test whether Leverage, Capital Intensity Ratio, and Inventory Intensity Ratio with Profitability as a moderating variable affect the Effective Tax Rate of companies listed in the LQ45 stock category listed on the Indonesia Stock Exchange. The population used as the object of observation was 45 companies listed on the Indonesia Stock Exchange in the LQ45 category in the 2016 – 2019 period. The research sample was determined using the purposive sampling method and obtained a sample of 18 companies based on specific criteria. The analytical method used in this study is moderated regression analysis using SPSS 21 software. The results show that Inventory Intensity significantly affects the Effective Tax Rate. The results also show that Profitability moderates Leverage on the Effective Tax Rate, and Profitability moderates Inventory Intensity on the Effective Tax Rate. While Leverage and Capital Intensity Ratio does not significantly affect the Effective Tax Rate, this also shows that Profitability does not moderate the Capital Intensity Ratio on the Effective Tax Rate. In this study, there are still limitations. The influences of independent variables and moderating variables on the dependent variable can explain 30.4%, so it is necessary to add other independent and moderating variables to influence the Effective Tax Rate..]]>
