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Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
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+6281574360223
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jipak@trisakti.ac.id
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Program Diploma 3 Perpajakan Fakultas Ekonomi dan Bisnis Universitas Trisakti Jl. Kyai Tapa No.1 Grogol, Jakarta 11440 (telp) +62-21.566 3232, (fax) +62-21.567 3001 Email : d3pajak@trisakti.ac.id
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INDONESIA
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Published by Universitas Trisakti
ISSN : 19077769     EISSN : 26856441     DOI : 10.25105/jipak
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, Accounting, and Public Financing. JIPAK accepts articles of original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, and comparative or historical studies that meet the standards established for publication. The article that was submitted can be used in Bahasa or English. The decision for acceptance depends on blind review results. Several criteria to be accepted are originality, novelty, proper research method, and giving a real contribution to theory development, or future research or practitioners. This journal is Open Access journal. This journal allows readers to read, download, copy, distribute, print, search, or link to the full texts or its articles and to use them for any other lawful purpose.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 12 No. 1 (2017): Januari" : 5 Documents clear
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PERUSAHAAN MELAKUKAN PERGANTIAN KAP Anita Novianti; Muhamad Nuryatno
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1259.522 KB) | DOI: 10.25105/jipak.v12i1.4576

Abstract

The main purpose of this research is examining the effects of audit opinion, .linancial distress, ICAP size, firm size, and management changes to auditor switching. This research is using data of manufacture company in Indonesia in the period 2005— 2010. The researcher uses purposive sampling and get total sample are 234 research data. The data is examined with logistic regressin in SPSS 19 software. Result of this research show that KAP size has significant effect on auditor switching, while other factors like audit opinion, financial distress, firm size, and management changes do not have significant effect on auditor switching.
PENGARUH KUALITAS AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN INVESTASI JANGKA PANJANG TERHADAP FUTURE EARNINGS RESPONSE COEFFICIENT (FERC) PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Williem Williem; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (899.414 KB) | DOI: 10.25105/jipak.v12i1.4577

Abstract

The objective of this research was to examine the effect of audit quality, institutional ownership, and long-term investment to the future earnings response coefficient (FERC) on companies listed in the Indonesia Stock Exchange. The research data was obtained from annual reports and financial sites Indonesian Stock Exchange (BEI). Total samples used in this research as many as 126 samples. This research uses multiple regression analysis. The results of this study indicate that (1) audit quality positive influence on FERC, (2) institutional ownership does not influence on FERC, (3) long-term investments negatively influence on FERC.
PENGARUH PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Charlie Charlie
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (881.439 KB) | DOI: 10.25105/jipak.v12i1.4578

Abstract

The purpose of this study is to examine the effect of corporate governance (GCG) which is proxied through managerial ownership and institutional ownership, as well as earnings management on firm value. The sample used is LQ 45 company with observation period from 2011 to 2015. Data analysis method uses multiple linear regression. The results of this study are that there are positive and significant effects of managerial ownership, institutional ownership and earnings management on firm value.
PEMAHAMAN PERATURAN PAJAK, PELAYANAN APARAT PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi kasus wajib pajak KPP Kalideres Jakarta Barat) Syamsurizal Syamsurizal
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.909 KB) | DOI: 10.25105/jipak.v12i1.4579

Abstract

The tax contribution for the development of the country is crucial so it needs to be analyzed more deeply the influence of the understanding of the tax regulation and the service of the tax authorities moderated by the risk preference to taxpayer compliance registered at Tax Office (KPP) Kalideres West Jakarta. The data used is the primary data by distributing questionnaires to the Mandatory registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta. The population that will be the object of research are all taxpayers registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses multiple lininer regression method. The results showed that the understanding of tax rules have a positive and significant effect on the taxpayers' lalowkdge and service of tax officials positive and significant to taxpayer compliance. The results of this study also conclude that the effect of understanding tax regulations on taxpayer compliance is not moderated significantly by risk preferences.
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN, INSTITUSIONAL, KEBIJAKAN DIVIDEN, STRUKTUR ASET, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azalia Bonita; Hotman T Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1197.57 KB) | DOI: 10.25105/jipak.v12i1.4580

Abstract

The purpose of this research is to analyze the influence of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth, business risk and firm size to debt policy. Population in this research is non financial companies listed in Indonesia Stock Exchange during the study period of years 2011- 2013. The samples of this research are 61 nonfinancial companies. The multiple regression is statistic method which is used to test the research hypothesis. The results of this research show that profitability and firm size have significantly influence the debt policy. While insider ownership, institutional ownership, dividend policy, asset structure, firm growth, and business risk have not influence the debt policy.

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