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Moh Shidqon
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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. 15 No. 2 (2020): JULI" : 5 Documents clear
NIAT APARATUR SIPIL NEGARA (ASN) UNTUK MELAKUKAN WHISTLE-BLOWING: PENGARUH KOMITMEN ORGANISASI, PERSONAL COST, DAN REWARD Agustina Putri Pertiwi Widyanto; Firma Sulistiyowati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (735.953 KB) | DOI: 10.25105/jipak.v15i2.6185

Abstract

This study investigates the influence of organizational commitment and personal cost on civil servant’s intention to do whistle-blowing with reward as moderating variable. To collect the data, this study uses survey method. The 64 civil servants at BPK Lampung Office become respondents of this study who are chosen through purposive sampling method. The Partial Least Square is used to analyze the quantitative data. The findings of the study indicate that organizational commitment gives influence on civil servants to do whistle-blowing. Personal cost does not impact on civil servants to do whistle-blowing. Reward cannot enforce or lessen the influence of organizational commitment and personal cost on civil servants to do whistle-blowing.
PENGARUH PENDAPATAN ASLI DAERAH (PAD) DAN DANA PERIMBANGAN TERHADAP KEMANDIRIAN KEUANGAN PEMERINTAH DAERAH Rahmat Saleh
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.724 KB) | DOI: 10.25105/jipak.v15i2.6226

Abstract

Local Financial Independence has become one of the main factors to determine whether a local government has optimizing their Local Original Revenue earnings or still depend on their Transfer Revenue, particularly Fiscal Funds from state government, to implement their governance. The purposes of this research are to study the effect that the Local Original Revenue has against Local Financial Independence, to study the effect that the Fiscal Funds has against Local Financial Independence, and to study the effect that both Local Original Revenue and Fiscal Funds have against Local Financial Independence. The data analyzing, methods such as Multiple Linear Regression, F-test and t-test were used to study the effect both independent variables have against the dependent variable. The findings of the study indicate that Local Original Revenue had a positive effect against Local Financial Independence, Fiscal Funds had a negative effect against Local Financial Independence, and Local Original Revenue and Fiscal Funds simultaneously had effect against Local Financial Independence.
PENGARUH INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL INTERVENING Fivi Anggraini; Yenni Pillisia Seprijon; Siti Rahmi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.787 KB) | DOI: 10.25105/jipak.v15i2.6263

Abstract

Tight competition between companies in the business world in attracting investors is becoming a strong motivation for them to maximize their firm values. This study aims to determine the effect intellectual capital on firm value with financial distress as an intervening variable on real estate and building construction companies listed in Indonesia Stock Exchange in 2014-2018. Sampling method by using purposive sampling with a total   the samples obtained were 40 from real estate and building construction companies listed in IDX. The data was analysed by using multiple linear regression analysis and path analysis. Data analysis was processed with the SPSS 16. The results of this study showed that intellectual capital have significantly negative effect on financial distress. Simultaneously and partially intellectual capital and financial distress have a significant direct effect on firm value. The indirect test results showed that intellectual capital has a significant effect on firm value with financial distress as an intervening variable.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN Hermi Hermi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.666 KB) | DOI: 10.25105/jipak.v15i2.6968

Abstract

The purpose of the Company was established to obtain profits and to improve the shareholders' welfare. Maximizing firm value is very important because the company's goals can be realized. The higher the firm value will be a signal for the market to trust the company's prospects in the long run. The purpose of this study was to determine significant the effect of dividend policy, debt policy, company size, growth opportunity and liquidity to firm value of manufacturing companies listed in the Indonesia Stock Exchange year 2015-2018. This study uses multiple linear regression analysis. The population used is a manufacturing company listed in the Indonesia Stock Exchange year 2015-2018 with a total sample of 160 samples. The results of the study simultaneously show that the variables of dividend policy, debt policy, firm size, growth opportunity and liquidity affect the firm value. The results of the study partially stated that dividend policy and debt policy variables positive effect of the firm value. But, firm size, growth opportunity and liquidity do not effect of the firm values
FAKTOR-FAKTOR YANG MEMPENGARUHI LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Vinola Herawaty
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 15 No. 2 (2020): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (715.009 KB) | DOI: 10.25105/jipak.v15i2.7120

Abstract

The objective of this study is to analyze the influence of leverage, profitability,, industry type and foreign ownership to Corporate Social Responsibility Disclosure. The method of this  research is a hypothesis testing which explaining the phenomenon of the relationship between variables. Data used in this study come from annual reports and financial reports of manufacturing companies listed on the Indonesia Stock Exchange in period 2016-2018. Analysis of the hypothesis used in this study using linear regression. The difference between this research and previous research is adding foreign ownership variable because foreign ownership are parties that are considered to be concerned about the wide disclosure of corporate social responsibility. This study shown that the results of leverage, industry type and foreign ownership have positive influences to Corporate Social Responsibility Disclosure, while profitability does not has a significant effect to Corporate Social Responsibility Disclosure

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