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Moh Shidqon
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ajid.shidqon@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. 2 (2019): JULI" : 5 Documents clear
EFEK MODERASI DEWAN KOMISARIS ANTARA MANAJEMEN LABA RIIL, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Mariana Ulfa Sofwan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.451 KB) | DOI: 10.25105/jipak.v14i2.5017

Abstract

The purpose of this research was to find out the effect of real earning management, profitability, liquidity and leverage with the board of commissoners as a moderating variable on CSR disclosure and size as a control variable.  This research uses multiple regression testing. The sample is a basic industrial and chemical manufacturing company listed on the Indonesia Stock Exchange by sampling 129 companies from 2015-2017. Sample determination was done by using purposive sampling method. The test of hypothesis using SPSS application. Based on the results of the analysis can be concluded that real earning management, profitability, and liquidity has positive effects on CSR disclosure, while leverage has negative effects on CSR disclosure. The board of comissoners was able to strenghten the positive influence of real earning management and liquidity on CSR disclosure and also able to weaken the negative influence of leverage on CSR disclosure. However, the board of comissoners was unable to strenghten the positive positive influence of profitability on CSR disclosure.
PENGARUH TATA KELOLA PERUSAHAAN DAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN Aryanto Aryanto; Christina Tri Setyorini
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.15 KB) | DOI: 10.25105/jipak.v14i2.5020

Abstract

This study discusses corporate governance arrangements that are proxied by the board of independent commissioners, the audit board and complaints of social responsibility to the value of the company. This type of research is correlational research, with quantitative research. This study uses secondary data taken from the IDX website data. The sample used in this study proved 58 companies consisting of the mining sector during the 2-year observation period. The sampling technique was carried out using the purposive sampling method. The analytical method used is multiple linear regression analysis with an analysis tool using SPSS 22. The results of this study indicate audit audit variables have a significant effect on firm value. While the independent commissioner variables and disclosure of social responsibility are not significant to the value of the company.
FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON Hanifah Agusputri; Sofie Sofie
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (763.149 KB) | DOI: 10.25105/jipak.v14i2.5049

Abstract

This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Exchange in period of 2015-2017 as research sample. This research used logistic regression analysis by using data processing application of SPSS. The result showed that financial target and ineffective monitoring have a positive affect on the  fraudulent financial reporting. Furthermore, external pressure, nature of industry, change in auditor and rationalization have a negative affect on  fraudulent financial reporting. While, financial stability, change in directors and frequent number of CEO’s picture have not affected on  fraudulent financial reporting.
FAKTOR SUKSES IMPLEMENTASI E-GOVERNMENT DI KABUPATEN TEGAL Tania Aji Asri; Andri Widianto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (796.345 KB) | DOI: 10.25105/jipak.v14i2.5191

Abstract

The development of the digital age quickly and technological progress information and communication changed the way interaction in the government and society with of elimination bulkhead bureaucratic organization and forming a network management system in a new phenomenon called E-government. E-government is a means of the organizers government based electronic. The purpose of this study was to anlyze the factors success supporting the implementation E-government as well as describe a picture of success implementation E-government in the regional financial and asset management agency (BPKAD) of tegal district. The collection of technique used data was observations, the interview, and technique inquiries based the questionnaire. Analysis technique used data was a quantitative analysis the descriptive using the scale likert’s and technique count the average weighted tool. The calculations with average weighted tool show that 55 factors succesful who asked the goal has got predicate good enough, with 37 factors in critical succes factor succesfull and 18 factors succesfull the final because the value of the average (mean) after calculated show value less than the 4. So that pulled the conclusion that 67,27 % of the study factors succesfull implementation E-government is said to be succesfull and 32,73% factos said factors succesfull not the final need to the evaluation to the fore for the realization of Good Corporate Governance
ANALISIS DETERMINAN FRAUD DIAMOND TERHADAP DETEKSI FRAUDULENT FINANCIAL STATEMENT Yudha Adnovaldi; Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (555.664 KB) | DOI: 10.25105/jipak.v14i2.5195

Abstract

The study aims to obtain empirical evidence regarding financial statement fraud based on the theory of fraud diamond. In this study, the independent variable is financial stability, external pressure, financial target, nature of industry, ineffective monitoring, rationalization, and capability variable. The study uses earnings management to investigate the potential of financial statement fraud. Earnings management is measured by F-Score indicator. Sample are 32 manufacturing companies which are listed on the Indonesia Stock Exchange (IDX) in  2015-2017. The result shows that only external pressure variable which is proxied by leverage ratio and nature of the industry variable which is proxied by obsolete inventory account that has significantly influences to detect the potential of financial statement fraud. Meanwhile financial stability which is proxied by changes in total assets ratio, financial targets which is proxied by ROA ratio, ineffective monitoring which is proxied by number of independent commissioners ratio, rationalization variable which is proxied by change in auditor, and capability variable which is proxied by change in directors do not affect to detect the potential of financial statement fraud.

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