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Pitri Yandri
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INDONESIA
Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
 1 
Search results for , issue "Vol 5 No 1 (2016)" : 8 Documents clear
Peran Pengawasan Internal Dalam Menghindari Kutukan Sumber Daya Alam Andilo Tohom
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.59

Abstract

Indonesia is one of many countries in the world so called resource-rich country. Natural resources abundance needs to be managed in the right way in order to avoid dutch diseases and resources curses. These two phenomena generally happened in the country, which has abundant natural resources. Learned from Norwegian experiences, Indonesian Government need to focus its policy to prevent rent seeking activities. The literature study presented in this paper is aimed to provide important insight for government entities in focusing their policies and programs to avoid resources curse. From the internal audit perspective, this study is expected to improve internal audit’s role in assurance and consulting.
Peran Komite Audit Independen Sebagai Pemoderasi Hubungan Antara Environmental Awareness Dan Tanggung Jawab Sosial Perusahaan Dalam Meningkatkan Kualitas Laba Perusahaan Konstruksi Di Indonesia Darmansyah Darmansyah
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.60

Abstract

Achievement of earnings quality is something indispensable for the company, plays an important and central in the world of accounting. That's where the accounting profession is at stake. Corporate Social Responsibility (CSR) to be responsible for the company, and increased public awareness of the importance of protecting the environment is very high. The audit committee has an important role in enhancing the value of the company. The purpose of this study was to analyze the influence of environmental awareness and CSR with the audit committee as moderating in improving the quality of corporate profits construction purposes. The method of analysis using the PLS program Warp 4.0. The results showed that no significant relationship between the environmental awareness of the quality of earnings of construction companies. There is a significant relationship between CSR affects the quality of earnings. While the Independent Audit Committee does not moderate the effect of CSR on Earnings Quality construction companies. Independent Audit Committee has not been instrumental in improving the quality of earnings, but it is expected in the future could increase the role of good corporate governance and monitor the implementation of corporate social responsibility to be better.
Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Yang Go Public Nelyumna Nelyumna
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.61

Abstract

The purpose of this research was to analyze the influence of asset structure, liquidity, profitability, and firm size on capital structure. The sample used in this study is manufacturing company listed on the Indonesia Stock Exchange (IDX) 2012-2014. Samples were taken by purposive sampling technique. F test results indicate that the asset structure, liquidity, profitability, and firm size set significant effect on capital structure in manufacturing company listed on the Indonesia Stock Exchange (IDX) with a confidence level of 95%. t test results showed that variables asset structure, liquidity, profitability, and firm size thatsignificantly affect the capital structure of the companies listed in Indonesia Stock Exchange (IDX) with a confidence level of 95%.
Kesadaran Perpajakan, Pelayanan Fiskus, Dan Kepatuhan Wajib Pajak (Studi Padawajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha Dan Pekerjaan Bebas) Nurwati Nurwati
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.62

Abstract

Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.
Rasio Pembiayaan Bermasalah, Tingkat Kecukupan Modal, Dan Rasio Profitabilitas Di PT. Bank Muamalat Irma Novida
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.63

Abstract

In obtaining profit or banking profitability is not separated from the name of risk, because it cannot be denied that in fact the banking industry is an industry that is closely related to the risk, especially since it involves the management of public money and played in the form of investment activities, such as credit or financing. Financing is one form of business of the bank as an indicator in the assessment of the bank, for financing the assets which provide the largest portion of income for banks. Financing risks will have an impact on the smooth and banks ability to obtain profitability. In addition, many financial problems can lead to the erosion of bank capital that can be seen from the Capital Adequacy Ratio (CAR). The decrease of CAR certainly result in decreased ability of banks to channel financing, which in the end the bank to lose its ability to generate optimal profit. In addition, banks may have difficulties endangering its survival is characterized by decreasing capital, asset quality, liquidity and profitability as well as bank management is not carried out based on the precautionary principle and the principles of sound banking.
Hasil Audit, Jabatan Gubernur, Kinerja Keuangan Daerah Dan Dampaknya Terhadap Kesejahteraan Masyarakat Sarjono Sarjono
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.64

Abstract

The purpose of this study was to analyze the factors that influence social welfare. The factors are audit opinion, financial performance, follow-up of audit recommendations, and the tenure of governors in the 34 provinces. The data used in this study is secondary data and in the form of panel data, and have been analyzed by multiple regression. The results showed that the financial performance and follow-up of audit recommendation have the positive and significanteffect on social welfare. But, the audit opinion and the tenure of governor have negative and not-significant effect on social welfare.
Siklus Akuntansi, Transparansi, Dan Akuntabilitas Atas Penggunaan Dan Pertanggungjawaban Keuangan Dana BOS Di SDIT X Di Depok, Jawa Barat Yumniati Agustina
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.65

Abstract

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.
Kompensasi, Kinerja, Kepuasan Dan Pengaruhnya Terhadap Loyalitas Karyawan Dengan Pendekatan Path Analys Studi Pada BPRS HIK Berlianingsih Kusumawati; Sulistyo Seti Utami
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 5 No 1 (2016)
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v5i1.66

Abstract

This study aims to: (1) to analyze the influence of compensation on employee loyalty, (2) to analyze the effect of the performance of the employee against employee loyalty, (3) to analyze the effect of job satisfaction on employee loyalty, and (3) to analyze the effect of compensation, employee performance and satisfaction working simultaneously on employee loyalty. The research method used descriptive-quantitative approach path analysis. Path analysis is atechnique for analyzing the causal relationships that occur in multiple regression if the independent variables affect the dependent variable not only directly, but also indirectly. The results of this study concluded that: first, compensation Directly Affects the loyalty. Second, the performance Directly Affects the loyalty. Third, satisfaction Directly Affects the loyalty. Fourth, Compensation indirect effect on loyalty through the performance and through. Fifth, Performance indirect effect on loyalty through compensation amounting and through the satisfaction. And sixth, Satisfaction indirect effect on loyalty through compensation of and through the performance.

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