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Contact Name
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. 6 No. 1 (2011): Januari" : 5 Documents clear
PENGARUH LUAS PENGUNGKAPAN SOSIAL DALAM LAPORAN TAHUNAN TERHADAP REAKSI INVESTOR DAN KINERJA PERUSAHAAN HIGH PROFILE YANG TERDAFTAR DI BURSA EFEK INDONESIA Hermi Hermi; Lydia Desvita Sari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15078.932 KB) | DOI: 10.25105/jipak.v6i1.4478

Abstract

The purpose of this research is to know the influence of social disclosure on annual report toward investor reaction and corporate performance on high profile companies is listed Indonesia Stock Exchange. Fourty two are registered companies were used as research sample which consist of 42 high profile companies those are listed Indonesia Stock Exchange for 2006-2007. So that, this research uses 84 high profile companies as observation. These samples were selected by using purposive sampling method. Analysis hypothesis is using Regression, and normality data test using One-Sample Kolmogorov-Smirnov Test. The result concluded by using Regression is that investor reaction which measures with unexpected trading volume is not influenced by social disclosure. Beside that, this social disclosure is also not giving influence toward corporate performance which measured by Assets Turnover. But social disclosure influences the corporate performance which measured by Return on Equity.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI PADA KANTOR PELAYANAN PAJAK PRATAMA JAKARTA CENGKARENG) Rr Anggita Kususmaswara; Y. Agus Bagus Budi N
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (22586.678 KB) | DOI: 10.25105/jipak.v6i1.4479

Abstract

This study tried exploring whether factors such as equality, tax penalties and fines, self assessment system and public trust to government can influence compliance (tax) significantly for individual resident taxpayers. In term of state budget, corporate taxpayers has long been a high concernfrom the government. This is not a mistake. But this is also an indication that the government has not made comprehensive framework on how to attract individuals becoming taxpayers. Even the study found the relationship between the factors tested toward the compliance (tax), the government should keep in mind that there are many factors that must be considered and studied thoroughly.
PENGGUNAAN PROFILE, STATISTIC, DAN STRATIFY D ALAM MENGAUDIT ACCOUNT RECEIVABLE (STUDI KASUS) Ali Masjono; Agus Purwaji
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (9992.311 KB) | DOI: 10.25105/jipak.v6i1.4480

Abstract

Computer Assisted Audit Techniques (CAATs) refers to the software ACL (Audit Command Language Version 9), is useful to calculate profile, statistics, and stratibi automatically. It uses to know the whether the occurrence of anomalies in an Account Receivable (AR) balances information. The field amount were used where the final balances ofAR are stored. This research has discussed the 161 records from 772 records have negative balances or 27.72% of total AR Balances. The research has examined the company policy against negative balances. Does a negative balance can be converted into goods or collateral accounts. If a positive balance equal to a negative balance, the AR balance will be zero. This leads to miss interpretation of the AR and affect the credibility of sales information, which the Information is as no sale occurred when credit sales did occurred.
PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN JASA GO PUBLIC Farah Margaretha; Asmara Dhonna
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (12392.806 KB) | DOI: 10.25105/jipak.v6i1.4481

Abstract

The purpose of this research is to find out the influence of concentrated ownership of two largest shareholder on go public service company performance in Indonesian. In this research, the data are collected from 15 company which are listed at Jakarta Stock Exchange from 2001 until 2006 with purposive sampling method. This research uses multiple linear regression as the analysis method. The results find out that there is influence between concentrated ownership and company performance which uses Return On Asset as the measures. The result also show there is no influence between Growth Revenue Rate and Return On Asset. So, the best contribution for this this research is managers have to attention to this factor more carefully .
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2005-2007 Ken Midansih; Wibowo Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 6 No. 1 (2011): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (15604.073 KB) | DOI: 10.25105/jipak.v6i1.4482

Abstract

The purpose of this research is to analyze factors that influenced the timeliness of financial report on manufacture companies listed in the Indonesian Stock Exchange. The dependent variable that used in this research are timeliness of financial reporting to BAPEPAM, timeliness completion of audit and timeliness publication in mass media and variable independent are profitability, financial leverage, liquidity, firms size, public ownership, reputation of public accountant firm, auditor opinion, and information communication technology. The population to be examined in this study were 156 manufacture companies. The result of examination to 52 companies for the period of 2005-2007 listed in the Indonesian Stock Exchange which have been selected using purposive sampling method. Data to be used in the study was secondary data. The analysis method of data in this research is regression logistic. The result of this research found that profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology significantly affect timeliness of financial reporting to BAPEPAM. On the other hands, profitability, financial leverage, liquidity, firms size, shareholder's dispersion, reputation ofpublic accountant firm, auditor opinion, and information communication technology were not significantly affect timeliness completion of audit and publication in mass media.

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