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JURNAL PUNDI

jurnal-pundi
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Published by STIE Keuangan Perbankan dan Pembangunan

ISSN : 26562278 EISSN : 2656227 DOI : -

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Pundi ( E-ISSN: 2656-2278 ) adalah jurnal ilmiah yang bertujuan untuk menyediakan platform bagi para peneliti mapan dan karier awal. Jurnal ini menerima penelitian- makalah berbasis dari bidang Manajemen, Akuntansi, dan Ilmu Ekonomi. Diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Keuangan, Perbankan dan Pembangunan Padang yang dapat digunakan oleh peneliti, dosen, dan mahasiswa di lingkungan kemenristekdikti RI. Jurnal ini diterbitkan 3 (tiga) kali dalam satu tahun, Maret, Juli dan November. Setiap artikel di- review oleh para ahli sistem blind review ganda dan artikel yang disubmit belum pernah di publish pada jurnal lain. Kontribusi untuk edisi mendatang dipersilahkan. Ruang lingkup Jurnal Pundi mencakup analisis saat ini pada: Ekonomi Manajemen dan Bisnis Akuntansi Keuangan Publik Aplikasi ekonomi.

Arjuna Subject : -

Articles 6 Documents

Search results for , issue "Vol 3, No 1 (2019)" : 6 Documents clear

PENGARUH ETIKA AUDIT DAN FEE AUDIT TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK (KAP) KOTA PADANG Gusti Cahyani; Dewi Zulvia
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

This study attempts to know how big the influence of ethics audit ( x1 ) and fee audit ( x2 ), simultaneously and partial on the quality of an audit ( y ) in office accountant the public city, using data collection method in the form of a questionnaire about 66 respondents.In the analysis data using the validity, reliabilitas.dan the assumption that the classic normality, multikolinearitas, heteroskedastisitas.The method of analysis used analytics linear regression multiple regression, the determinan, the f, the t, and the r2 by using the tools spss16.0.The result showed, the audit ethics have influence on variables quality program audit fees in the research also has an effect on variables the quality of a partial audit and simultaneous.

JOB ANALYSIS, WORKLOAD ANALYSIS, AND EMPLOYEE’S NEEDS PLANNING DETERMINANT OF EMPLOYEE PERFORMANCE OF CIVIL SERVANT Faizal, Riza
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The puprpose of this study was to determine to analyze : (1) job analysis, workload analysis, employee’s needs planning and employee performance civil servant in Tasikmalaya Regency. (2) Effect of partially or simultaneously work analysis, workload analysis, employee’s needs planning employee’s needs planning for employee performance in Tasikmalaya Regency. The method used was descriptive method. The data collection techniques used were questionnaires, depth interviews, and documentation. The sampling tecnique used is a census with a sample size that was 100 (one hundred) respondents. The analytical tool used was path analysis. Based on the result in disccusion in mind that job anlysis, workload analysis, employee’s needs planning and performance of employees in Tasikmalaya Regency included in good classification. There is positive effect of job analysis, workload analysis, employee’s needs planning partially or simultaneously on the performance of employees in the Tasikmalaya Regency. So, Hypothesis were veryfied.

ANALISIS PERBEDAAN KUALITAS AKUNTANSI DAN TATA KELOLA SEBELUM DAN SETELAH PENERAPAN PSAK KONVERGENSI IFRS Neva - Novianti; Daniati Puttri - Puttri
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The International financial reporting standard (IFRS) is an international financial reporting standard that aims to make financial reports comparable and have a high level of reliability. Indonesia carried out the full implementation of the term 'coverage' in 2012. Thus, it is expected that the accounting quality will be better after the implementation, as well as the governance practices. This study aims to find out empirically, whether there are differences in accounting quality as measured by earnings quality and accounting conservatism and governance before and after the application of PSAK that refers to IFRS. This research uses companies listed on the Indonesia Stock Exchange, especially consumer groups from 2008 to 2015 (2008-2011 before full adoption of IFRS and in 2012-2015 after full adoption of IFRS). There are 18 companies that fit the criteria. The hypothesis test results show that there is no difference in accounting quality based either on earnings quality or conservatism before and after the implementation of IRFS. However, governance shows a difference between before and after the implementation of IFRS.

Analisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri Viola Syukrina E Janrosl
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

ABSTRACT This study aims to examine and provide empirical evidence of the influence between GCG and company size on tax avoidance at Bank Riau Kepri. This type of research is classified as causative research. The population in this study is Bank Riau Kepri in 2015-2017. The sample selection with purposive sampling method. The data used in this study is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data was analyzed by multiple regression analysis with SPSS 22. The test results showed that Good corporate governance had a significant effect on tax avoidance. Can be seen the value of GCG which has a significant value of 0.000> 0.05. Company size has a significant effect on tax avoidance. Can be seen significant value 0.00 <0.05. Simultaneously Good corporate governance and company size together have a significant effect on tax avoidance. It can be seen that there is a significant value of 0.000 <0.05. For further research should add other variables that affect corporate tax avoidance including ownership structure and audit committee.Keyword: GCG; Company Size; Tax Avoidance.ABSTRAKPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh antara GCG dan ukuran perusahaan terhadap tax avoidance pada Bank Riau Kepri. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini adalah Bank Riau Kepri. Pemilihan sampel dengan metode purposive sampling. Sampel dalam penelitian ini adalah laporan keuangan Bank Riau Kepri yang diolah bulanan dari tahun 2015-2017. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan teknik dokumentasi. Data penelitian dianalisa dengan analisis regresi berganda dengan SPSS 22. Hasil pengujian menunjukkan bahwa Good corporate governance berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai GCG yang mempunyai nilai signifikan 0.000 > 0,05. Ukuran Perusahaan berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai signifikan 0.00 < 0,05. Secara simultan Good corporate governance dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Dapat dilihat diperoleh nilai signifikan 0,000 < 0,05. Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.Kata Kunci : GCG; Ukuran Perusahaan; Tax Avoidance

PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA Vio Loren Qusibah; Irdha Yusra
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kasnita Bawamenewi; Afriyeni Afriyeni
JURNAL PUNDI Vol 3, No 1 (2019)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this research is to test the influence of Profitability variable by using Return On Equity (ROE), Leverage by using Debt to Equity Ratio (DER), and Liquidity variabel by using Current Ratio (CR), to the Dividend Payout Ratio (DPR) on manufacturing sector company are listed in Indonesian Stock Exchange in 2013-2017 periods. In this research the data used was obtained from the official IDX website. This research was included in the explanatory research using quantitative approach. Data analysis method used is regression analysis in panel data with the help of application E-Views8. Panel data regression estimatedr using Fixed Effect Model (FEM).The result showed that the profitability has a negative and significant effect on Dividend Payout Ratio, Leverage has a negative and hasn’t significant effect on Dividend Payout Ratio, while Liquidity has a positive and hasn’t significant effect on Dividend Payout Ratio.Keywords: Dividend Payout Ratio,Profitability, Leverage, LiquidityTujuan dari penelitian ini adalah untuk menguji pengaruh variabel Profitabilitas dengan menggunakan Return On Equity (ROE), Leverage dengan menggunakan Debt to Equity Ratio (DER), dan variabel likuiditas dengan menggunakan Current Ratio (CR), terhadap Kebijakan Deviden ( DPR) pada perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2013-2017. Dalam penelitian ini data yang digunakan diperoleh dari situs web resmi BEI. Penelitian ini termasuk dalam penelitian penjelasan dengan menggunakan pendekatan kuantitatif. Metode analisis data yang digunakan adalah analisis regresi data panel dengan bantuan aplikasi E-Views . Data panel regresi menggunakan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap Kebijakan Deviden, leverage berpengaruh negatif dan tidak signifikan terhadap Kebijakan Deviden, sedangkan likuiditas berpengaruh positif dan tidak signifikan terhadap Kebijakan Deviden.Kata Kunci : Kebijakan Dividen, Profitabilitas, Leverage, Likuiditas

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Home Page

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Contact Name Elva Dona

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Abstract

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Abstract

Contact Name
Elva Dona

Contact Email
elvadona@akbpstie.ac.id

Phone
-

Journal Mail Official
elvadona@akbpstie.ac.id

Editorial Address
-

Location
Kota padang,

Sumatera barat

INDONESIA