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INDONESIA
JURNAL RISET AKUNTANSI DAN AUDITING
Published by Universitas Sam Ratulangi
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini terbit dua kali setahun yaitu bulan Juni dan Desember. Redaksi menerima naskah yang belum diterbitkan oleh media dan tinjauan atas buku-buku akuntansi terbitan dalam dan luar negeri yang baru serta catatan/komentar atas artikel yang dimuat dalam jurnal ini. Surat-surat mengenai naskah yang diterbitkan, langganan, keagenan, dan lainnya dapat dialamatkan langsung ke redaksi atau lewat email : goodwillmaksi@yahoo.com.
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 5, No 1 (2014): Goodwill" : 7 Documents clear
Pengaruh Kesadaran Membayar Pajak, Pengetahuan dan Pemahaman Peraturan Perpajakan, dan Kualitas Layanan terhadap Kemauan Membayar Pajak Wajib Orang Pribadi di Kota Tomohon Lovihan, Siska
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4930

Abstract

Tax is a State financial resources, including individual taxpayers who became a mainstay of the government to obtain funds to finance the implementation of the country. For taxpayers who performing independent personal services no parties are forced to pay taxes. They have a tax ID because of their own free will. This phenomenon is deemed interesting to be associated with factors that encourage people to pay taxes, therefore this study will discuss the influence of the tax paying awareness, knowledge and understanding of tax laws, and the quality of service to the willingness paying taxes an individual taxpayer. Object of this study is the individual taxpayer who performing independent personal services registered in the Office of Counseling and Consultation Services Tax Tomohon the number of samples 77. T test used in hypothesis testing, to determine whether the independent variables significantly partially or not on the dependent variable and to determine the effect of independent variables on the dependent variable simultaneously used F test. Of the research that has been done, it is known that partial paying taxes awareness, and the quality of service significantly influence willingness paying taxes individual taxpayer in the city of Tomohon. While knowledge and understanding of tax laws do not significantly affect the willingness paying taxes an individual taxpayer in Tomohon. Taken together, paying taxes awareness, knowledge and understanding of tax laws, and the impact of service quality on willingness paying taxes individual taxpayer in Tomohon City.
Pengaruh Cash Ratio, Return On Investment, Return On Equity, terhadap Devidend Payout Ratio pada Perusahaan Manufaktur di Bursa Efek Indonesia Suwetja, I Gede
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4925

Abstract

The main factor that affecting the investors to invest is the expected return in form of capital gain and dividend. To determine the amount of dividends to distribute for shareholders is very difficult. It is because the amount of dividends often related with firm value, revenue estimate, and future performance of firms. The objective of this study is to find the effect of cash ratio, return on investment and return on equity to dividend payout ratio, by conducting multiple regression method with samples taken by purposive sampling method. The data of this study is using financial statements of manufacturer companies in period of 2007 till 2010 and published by Indonesia Stock Exchange. The results of this study is showing there are significant effect of cash ratio, return on investment and return on equity to dividend payout ratio simultaneously. And partially, there is only return on investment.
Ukuran Perusahaan Struktur Modal dan Nilai Perusahaaan Wokas, Heince R.N
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4929

Abstract

The objective of this study is to find and to test the effect of firm size, capital structure, to firm value.  The data for this study is secondary and taken in period of 2009 till 2011. The background of this study is based on inconsistency between fir size and capital structure to firm value. The study is using 22 listed companies in Indonesia Stock Exchange. This study is conducting path analysis for hypothesis testing. The result of analysis is showing that firm size is not affecting the capital structure. Because market consideration on entity is to see the performance of entity to empower their internal funding rather than its size. This study is showing the significance relationship between capital structure and firm value of manufacturer companies in Indonesia.
Struktur Modal dan Kinerja Perusahaan (Studi pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2011 s/d 2012) Budiarso, Novi S
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4928

Abstract

Abstract This paper examine the impact of capital structure on firm performance, in Indonesian Stock Exchange. Firm performance are analyzed from the side of accounting indicators, in this research use liquidity. Because the optimal level of debt of the firm is limited by the liquidity of the assets and it depends on the average usage of the debt in the particular industry. In the other side liquidity  is  conventionally  seen  as  reflecting  investors’  degree  of  risk -aversion, The study collects  of listed firms in Indonesian Stock Exchanges during 2011 to 2012. The listed firms on sub sector trade, services and investment. Multiple Regression analysis approach was employed in carrying out this analysis. Specifically, determined the simultaneous relationships among the various variables. The results show that as partial total debt to asset significantly influences to company’s performance but long term debt to asset not significantly influences to company’s performance. Simultaneously, total debt to asset and  long term debt to asset influences company’s performance. This evidence is consistent with models of optimal capital structure and with the hypothesis that debt level changes release information about changes in firm value/performance.
Pengaruh Tarif Pajak dan Probabilitas Audit terhadap Kepatuhan Pajak Penghasilan (Studi Eksperimen Laboratorium) Kalangi, Lintje
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4927

Abstract

The objective of this research  is to analyze   the effect of tax rates, and the probability of audit on individual income tax compliance.This research is an explanatory  research, which done through  laboratory experiment, to explain the casual   relationships (causality)  between variables. Participants of  this experiment  consit of 30  students Master of Accounting and Accounting Professional  Program at Faculty of Economics, Sam Ratulangi University, Manado. The model analysis was of the research  using Normal Censored Tobit ).The results indicate that: (1)  tax rate has  positive effect on tax compliance behavior. (2) probability of audit has   positive effect on compliance tax and changes in probability  of audit level has different effect   on compliance tax.
Hubungan antara Environmental Performance Tahun Sebelumnya dengan Economic Performance Tahun Berjalan (Studi pada perusahaan tambang yang mengikuti program PROPER dan terdaftar di IDX) Runtu, Treesje; Naukoko, Princilvanno Andreas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4931

Abstract

The purpose of this research is to know is there any significant correlation between last year environmental performance and presents economic performance. This research use 6 companies who are participant of PROPER 2011-2012, and listed in IDX. The methods of this research is using bivariate correlations with significant testing as the hypothesis test. The results of hypothesis testing shows that correlation between last year environmental performance and present economic performance are very weak, positively and not significant.
Dampak Kebijakan Investasi dan Kebijakan Pendanaan terhadap Kebijakan Dividen Pontoh, Winston
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4926

Abstract

Investors as shareholder has motivation for increasing their wealth through dividend that they would received or for increasing their investment value through increasing of their share in the market. Financing decision and investment decision is the very important information for investors, because these decisions are the basic decisions to reach the net earnings target and then become a base to determine the dividend payment. This study had samples for 270 companies in period of 2009 till 2011, where the method of analysis for hypothesis testing is using logistic regression method. This study found that, partially, the financing decision had significant relationships to dividend policy. And as general, this study found that, the samples by this study, tend to use less external financing but had more tangible assets.

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