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JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi)
Published by Universitas Pakuan
ISSN : 25023020     EISSN : 25024159     DOI : 10.34204/jiafe
Core Subject : Economy,
Economics, Econometrics & Finance
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) is a media for publishing scientific articles in accounting and business. JIAFE accepts empirical or conceptual articles which are particularly relevant with all accounting and business aspects.
Arjuna Subject : -
Articles 6 Documents
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Search results for , issue " Vol 4, No 1 (2018): Juni 2018" : 6 Documents clear
PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA) Tumewu, James; Wahyuni, Wiwin
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University. Keywords: Tax Evasion, Justice, Taxation System, Discrimination, Understanding of Taxation
THE EFFECT OF CREDIT RISK AND LIQUIDITY RISK AGAINST SYSTEMIC RISK IN FOUR ASEAN BANKS Pangestuti, Rinda Siaga
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

This study examines the effect of credit risk and liquidity risk on the potential of increases insystemic risk of the banking sector in four ASEAN banks. Two systemic risk measures, namelydCoVaR (Girardi and Ergun, 2013) and MES (Acharya, 2010) are used in order to evaluate theeffect of credit risk and liquidity risk on systemic risk of individual bank (dCoVaR) and systemic riskwhen the market is in distress (MES). The result from the regressions shows that credit risk andliquidity risk significantly affect systemic risk at the market distress. Meanwhile, credit risk andliquidity risk do not affect systemic risk of individual bank. That crisis affects systemic risk is foundby the two regressions which are conducted in four ASEAN banks. The result is interesting becausewhen the regression is conducted for all the countries, there is a positive and significant effect of crisis on systemic risk in four ASEAN banks, but when it is conducted for each country (as anadditional analysis), not all the countries are affected by the crisis.Keywords: systemic risk, credit risk, liquidity risk
PENGARUH LEVERAGE, PROFITABILITAS, DAN EVA TERHADAP RETURN SAHAM PADA INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2012-2016 Sasongko, Hendro; Shaliza, Fara
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas, dan EVA terhadap return saham pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Populasi penelitian ini merupakan lima belas emiten perusahaan makanan dan minuman di BEI pada periode 2012-2016. Dengan menggunakan teknik purposive sampling, maka diperoleh sembilan sampel. Metode analisis yang digunakan terdiri dari uji asumsi klasik dan uji hipotesis dengan menggunakan SPSS 23. Secara parsial, hasil penelitian menunjukkan bahwa leverage tidak berpengaruh terhadap return saham. Begitu juga dengan profitabilitas dan EVA tidak berpengaruh terhadap return saham. Namun, secara simultan, variabel leverage, profitabilitas, dan EVA bersama-sama berpengaruh terhadap return saham.Kata kunci: Leverage, Profitabilitas, EVA, dan Return Saham
GOOD CORPORATE GOVERNANCE, CONSERVATISME ACCOUNTING, REAL EARNINGS MANAGEMENT AND INFORMATION ASYMMETRY ON SHARE RETURN (Case Study on Manufacturing Companies Listed BEI 2013-2015) Sugiyanto, Sugiyanto
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

This study aims to analyze the influence of accounting conservatism, real earningsmanagement, and information asymmetry on stock returns. This study uses the sample of allmanufacturing companies listed on the Indonesia Stock Exchange during the period 2013 to 2015.The total number of companies used as sample research is 44 companies with observations for 3years. Pursuant to purposive sampling method, total of research sample is 132 financial report andannual report. The results of this study indicate: (1) Good corporate governance  has a significantnegative effect on stock return with a significance value of 0.002 <0.050. (1) Conservatism with accrual-based conservatism proxy has a significant negative effect on stock return with asignificance value of 0.032 <0.050. (2) real earnings management with the proxy of discretionarycash flow has no effect on stock return with a significance value of 0.050. (3) informationasymmetry with proxy of bid-ask spread has no effect on stock return with significance value of0.453> 0.05.Keywords: Good Corporate Governance, Conservatism, Real Earnings Management,  InformationAsymmetry, Stock Return.
PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE Kimsen, Kimsen; Kismanah, Imas; Masitoh, Siti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

The purpose of this research is to know the influence of Return On Assets (ROA), Debt ToEquity Ratio (DER), and Asset to Tax Avoidance (TA) partially and Together in the Sector of AnekaIndustri company listed in Indonesia Stock Exchange (IDX). The research period used is 5 years theperiod 2012-2016. The study population included all industry miscellaneous sectors listed inIndonesia Stock Exchange (IDX) period 2012-2016. Sampling technique used purposive samplingtechnique. Based on the predetermined criteria, the sample size was 8 companies. The type ofdata used was secondary data obtained from the Indonesia Stock Exchange website. Data analysismethod used was panel data regression analysis. The result of Uji F explained that the model inthis research was feasible so that the test was continued with the t-test and the significance test,which showed that the Return On Assets had an effect on Tax Avoidance, Debt to Equity Ratio had a positive influence on Tax Avoidance, Ln Assets Negative to Tax Avoidance.Keywords: Tax Avoidance, Return On Assets, Debt To Equity Ratio, Asset.
THE INFLUENCE OF MANAGERIAL OWNERSHIP, EARNINGS MANAGEMENT, INTELLECTUAL CAPITAL, AND TAX AGGRESSIVENESS TO FIRM VALUE Zahra, Mutia; Wulandari, Rosita; Syafrizal, Syafrizal
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Juni 2018
Publisher : Universitas Pakuan

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Abstract

This study aims to examine the factors that Affect the value of the company. The independent variable used is Managerial Ownership, Profit Management, Intellectual Capital and Aggressive Tax Action.This research method uses secondary data types. The sample of this research is manufacturing company of industrial sector of consumer goods listed in the Indonesia Stock Exchange. The sample was chosen by purposive sampling. The number of companies taken as the sample is 10 companies 2011-2015 period. To test the hypothesis, this study uses a significant level of 0:05, it shows that managerial ownership, management and aggressive tax earnings measures have no significant effect on firm value, while intellectual capital has a positive and significant influence on firm value. Keywords: Managerial Ownership, Earnings Management, Intellectual Capital, Tax Aggressiveness and Firm Value

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