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Moh Shidqon
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ajid.shidqon@trisakti.ac.id
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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. 14 No. 1 (2019): Januari" : 5 Documents clear
MEKANISME TATA KELOLA PERUSAHAAN DAN PENGUNGKAPAN RISIKO Deivy Ridha Rifani; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.285 KB) | DOI: 10.25105/jipak.v14i1.5010

Abstract

The aim of this study is to get empirical evidence of the effect of good corporate governance mechanism on risk disclosure. Independent variable in this study are proportion of board independent, size of audit committee, institutional ownership, frequency of board meeting, and quality of external auditor. Dependent variable are risk disclosure. The research data obtained from the annual report of company on the Indonesian Stock Exchange website. The sample in this study used 96 companies listed at Indonesia Stock Exchange (BEI) for 2013-2015, with 265 item. The sampling technique using purposive sampling method. The result of this study are size of audit committee, institutional ownership, and quality of external auditor have a positive significant effect on risk disclosure. Unfortunetly, proportion of board independent and frequency of board meeting has no effect on risk disclosure.
PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DI INDONESIA Muthia Safira Ariani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (764.28 KB) | DOI: 10.25105/jipak.v14i1.5015

Abstract

As an effort to fulfill the demands of the community needs and improving corporate performance, the implementation of various strategies and good corporate management are believed to be a very important steps. The purpose of this study was to examine the effect of diversification strategies, intellectual capital and company characteristics to the firm performance in Indonesia. The sample used are consumer goods sub-sector of manufacturing companies listed in the Indonesia Stock Exchange from 2015 to 2017 period. The results prove that there are negative influences of diversification and leverage, and the positive influences of intellectual capital and firm size to the firm performance.
PENGARUH MANAGERIAL AGENCY COST TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI Bela Indah Prastiwi; Rosiyana Dewi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.394 KB) | DOI: 10.25105/jipak.v14i1.5016

Abstract

The objective of this empirical study is to analyze the effect of Managerial agency cost and Ownership Structure, either separately or simultaneously, on Financial distress in Manufactur Companies that listed on BEI at 2015-2017 . Range of period used in this study is three years, for 2015-2017.Population of the study is all manufacturing companies listed in BEI without delisting, relisting, or moving sector on 2015-2017 period. Method of sampling in this research is purposive sampling method. As the criteria established, there are 261 companies used as sampel. Type of data is secondary data secondary data which is retrieved from financial report manufacturing. In this research, multiple linear regression model is used to analyze data. Result shows that: partially (1) Managerial agency cost has an effect on Financial distress, and (2) Ownership Structure has an effect on Financial distress. Simultaneously Managerial agency cost and Ownership Structure has effect on Financial distress.
PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Kussuari Kussuari; Puspahadi Boenjamin
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.966 KB) | DOI: 10.25105/jipak.v14i1.5080

Abstract

This research’s  aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system  for individual taxpayer. The dependent variabel is the compliance of individual taxpayers.  This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.
PENGARUH NPL, ROA, DAN CAR TERHADAP PBV PADA BANK BUMN Siti Maimunah; Tasya Fahtiani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (614.007 KB) | DOI: 10.25105/jipak.v14i1.5086

Abstract

The main objective of the company is to maximize the value of the company that is used as a measure of the success of the company. Price to Book Value is a measurement of company value by looking at how much the market values the book value of its shares. Financial performance is one of the factors that influence company value. The better the financial performance, the better the value of the company. This study aims to examine the effect and to explain the effect of non-performing loans, return on assets and capital adequacy ratios simultaneously to the price to book value of state-owned banks listed on the Indonesia Stock Exchange in 2009-2017. This research was conducted at state-owned banks (Persero) listed on the IDX for the period 2009-2017. The sample used was 4 companies with saturated sample method. The analytical method used is quantitative analysis, in the form of testing hypotheses using statistical tests. The data were tested using Eviews version 10 with the selection of models in panel data, testing classical assumptions with normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, panel data regression analysis, and hypothesis testing using the t test, F test and R2 test. The partial test results with the t test of obtaining non-performing loans have a negative effect on price to book value, return on assets and capital adequacy ratio do not affect price to book value. Simultaneously non-performing loans, return on assets and capital adequacy ratios affect price to book value.

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