Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan
Jurnal BPPK merupakan publikasi ilmiah yang berisi tulisan yang diangkat dari hasil penelitian di bidang keuangan negara. Terbit pertama kali tahun 2010. Artikel yang diterbitkan dalam Jurnal BPPK telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Jurnal BPPK terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah keuangan negara.
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<![CDATA[ANALISIS FAKTOR FUNDAMENTAL DAN IMBAL HASIL SAHAM PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Muhammad Agusalim]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Performance of insurance companies listed on the Indonesia Stock Exchange are Shown in the financial statement of the company, will show the fundamentals of the company that will asisst investors in making an investment decision. The purpose of this study was to determine and analyze: (1). Conditions of fundamental factors and stock return of insurance companies in the Indonesia Stock Exchange, (2). The fundamental factor that could determine the movement of the stock returns of insurance companies in the Indonesiaq Stock Exchange. This study was conducted over 6 monts, conducted in the Indonesia Stock Exchange. The study population by 10 Insurance companies listed on the Indonesia Stock Exchange . samples are 9 companies. This research is a quantitative research. Source of data is secondary data. The method of analysis is descriptive analysis and regression analysis and regression analysis to test classic assumptions. The result showed that : Coefficient of earning pershare (EPS) of 0.335 with sig. 0.020<0.05. the first hypothesis of the part one (H1.a) whichreads earnings pershare be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange Accepted. Current ratio coefficient of 0.075 wiyh sig. 0.026<0.05 The first hipothesisof the part two (H1.b)which reads the current ratio can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange accepted. The coefficient of the return on assets amounted to 0.093 with sig. 0.019<0.05. the first hypothesis of the part three (H1.c) which reads return on assets may be the deciding factor in the coefficient of the return of insurance companies in Indonesia Stock Exchange accepted. Coefficient book value of 0.135 with sig. 0.353>0.05. The first hypothesis of the part four (H1.d)which reads the book value can be a deciding factor in the movement of the stock return of insurance companies in Indonesia Stock Exchange rejected. Price earning ratio coefficient of 0.003 with sig. 0.362>0.05 The first hypothesis of the part five (H1.e) which reads price earning ratio can be adeciding factor in the movement of the stock return of insurance companies in Indonesia Stock Exchange rejected. Debt to Equity Ratio of 0.224 with sign. 0.010<0.05. The first hypothesis of the part six (H1.f) which reads the Debt to Equity Ratio can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange accepted. Size coefficient of 0.285 with sign. 0.186>0.05. The first hypothesis of the part seven (H1.g) which reads the size can be a deciding factor in the movement of the stock returns of insurance companies in Indonesia Stock Exchange rejected. The conclucions of this study are : The average debt-equity ratio of insurance companies in the Indonesia Stock Exchange is greatest in 2013 and the smallest was in 2009. The average size of insurance companies in the Indonesia Stock Exchange is greatest in 2014 and most little was in 2009. The average return of the stock of insurance companies in Indonesia Stock Exchange is greatest in 2009 and the smallest was in 2011. Earnings pershare , the current ratio , return on asset and debt equity ratio can be the deciding factor the movement of the stock return. Can be deciding factor stock return movement. Book value, price-earnings ratio and size can not be adecisive factor stock return movement of insurance companies in the Indonesia Stock Exchange.]]>
<![CDATA[DEVELOPING EASTERN : INDONESIA CUSTOMS PRE-INSPECTION FACILITY IN DARWIN, A FAILED STORY ? ]]>
<![CDATA[Afriansyah Darwin]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[This study will describe the background of indonesian Customs pre-inspection facility in darwin (ICPIF), the Implementation of the tasks carried out by the official from time to time and try to indentify the causes resulted in the ICPIF break-off. The research conducted by field research and literature study. The objective of ICPIF was to facilitate preinspection on goods to be exported from port or airport at darwin to any port in Indonesia except those located in island of java and Sumatra. Customs Officials had carried this Facility since August 2002. Since then, it is recorded that the exporters and exportations utilize the facility is up and down . After the deferral period, which lasted more than one year ( October 2013 until December 2014), the facility is now no longer establized. The shut-up happened due to slacking the used of the study recommed the ministry of finance and directorate General of Customs and Excise to further study the possibility of commencing preinspection coorperation with neighboring countries to expedite the flow of import goods in the port of destination . This activity will also reduce the dwell time of import goods.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI OPINI AUDIT DENGAN TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN KEMENTERIAN/LEMBAGA SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Adelia Pramita Sari]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[The purpose of this research to analyze the effect audit findings, the follow up of examination result and quality of human resources on the audit opinion with disclosure level of financial statements of the ministries /Instutitions as intervening variable . The quality of human resources variable consist of the capacity of the operator’s financial statement and the educational background of the leadership ministries/instutitions. In addition, this study also analyzes trend diclosure level of financial statements during 2010-2013 . The samples of this research were 74 ministries / Instutitions. Analysis data technical that used in this research is lag effect with ordinary least square for model 1 and ordered logistic for model 2 . the result showed that the audit findings , the folow up of examination result, the capacity of the operator’s financial statements. Howewer, the educational background of the leadership ministries/institutions are proved to have no effect on the audit opinion with the diclosure level of financial statements as intervening variable.]]>
<![CDATA[INFLASI DI PROVINSI SULAWESI SELATAN: ANALISIS HUBUNGAN DINAMIS INFLASI KOMODITAS BARANG/JASA ]]>
<![CDATA[Azwar Azwar]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[This study is aimed at analyzing the interaction and dynamic corellation among inflation of commodity groups of goods and service by observing their pattern of inflation rate in south sulawesi. Using quarterly data from bank Indonesia From 2006 to 2015 lll, This study is conducted to make estimation by applying vector Auto Regression (VAR) with test of impluse response function (IRF) and Variance Decomposition (VD). The result of the study shows that inflation rate commodity groupsnof goods and service in south sulawesi has some interaction and dynamic corelation affecting each other. The change of inflation rate of groups of prapared food, beverages . cigarette and tabacco is dominantly affected by the change within these groups and other groups such as groups of goods ingredient, clothing, transfortation, and monetary service.]]>
<![CDATA[MACROECONOMIC LINKAGE OF CONSUMER CONFIDENCE IN INDONESIA ]]>
<![CDATA[Jagat Prirayani]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Study ini meneliti mengenai hubungan makroekonomi kepercayaan konsumen di Indonesia, yaitu untuk mengetahui apakah kepercayaan konsumen dapat dijelaskan oleh variabel makroekonomi dimasa lalu serta memiliki kemampuan prediksi terhadap kondisi ekonomi Indonesia dimasa depan. Studi ini dilakukan dengan menggunakan variabel makroekonomi meliputi indeks kepercayaan konsumen (CCI), Inflasi , pertumbuhan GDP, Nilai tukar , BI rate dan harga saham gabungan dengan periode bulanan selama januari 2001-Desember 2015. Data diolah dengan menggunakan metode Vector Autoregression (VAR). Hasil penelitian menunjukkan bahwa tanpa menganggap variabel lain konstan, CCI terkointegrasi dengan inflasi dan harga saham. Hasil juga menunjukkan adanya kausalitas CCI terhadap inflasi, BI rate dan harga saham. Namun saat selluruh variabel berinteraksi bersama sama hanya hubungan kausallitas CCI pada lag 2 tehadap BI rate yang tetap bertahan . Model menunjukkan bahwa kepercayaan konsumen di Indonesia tidak mampu dijelaskan oleh variabel macroekonomi dimasa lalu namun memiliki kemampuan prediksi terhadap perubahan BI rate dimasa depan . Akan tetapi besarnya kon]]>
<![CDATA[PENGARUH EKONOMI MAKRO DALAM PERGERAKAN NILAI TUKAR RUPIAH ]]>
<![CDATA[Pihri Buhaerah]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[This paper examines empirically the impact of key macroeconomic variables on Exchange rate Fluctuation in Indonesia for the period 200Q1-2015Q2by using error correction model (ECM)to achieve the objective of this study , data was collected from secondary sources and various econometric analysis such as unit root test, Engle and Granger cointegration test, error corection ( ECM) were employed. Engle and Granger conitegration test shows that there is along run relationship cointegration between certain key macroeconomic variables and nominal exchange rate. Error correction model shows that share prices index and external debt have significant effect on nominal exchange rate in the short-run. Interestingly, official reserve assets and oil price as well as share price index have negative realtionship with nominal exchange rate. In contrast, external debt and trade deficit affect rupiah against US Dollar positively. Therefore , Indonesian Fiscal, monetary, and financial authorities should be more focused on increasing share index and reducing external debt in the short-run rather than focusing on improving trade balance or increasing official reserve assets.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN PERUSAHAAN TERHADAP TINDAKAN PAJAK AGRESIF ]]>
<![CDATA[Listyo Cahyo Purnomo]]>
<![CDATA[ Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 9 No 1 (2016): Jurnal BPPK (printed version) ]]>
Publisher : <![CDATA[Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia ]]>
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<![CDATA[Based on APBNP-2015 , tax contributes about 70 percent of states revenue. In the other side, Tax is a significant cost of business. Based on this, many companies are trying to reduce the cost of the tax though tax planning. This study aims to determine the effect of coorporate ownership and tax aggresiveness, based on sample of LQ45 firms in IDX from 2010 to 2014. This study use Effective tax rate (ETR) as measurement of tax aggresiveness. The result of this study : (1) a negative significant relationship between tax aggresiveness and family ownership ;(2) a positive significant relationship between tax aggresiveness and government ownership; (3) and no significant relationship in foreign ownership. Negative sign of ETR indicates that the family ownership are more aggresiveness in tax planning.]]>
