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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 245 Documents
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ANALISIS PENGARUH HARGA MINYAK DUNIA DAN HARGA EMAS DUNIA TERHADAP INDEKS HARGA SAHAM GABUNGAN DI BURSA EFEK INDONESIA Maria Ariesta Utha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1512.768 KB) | DOI: 10.25105/jipak.v10i1.4544

Abstract

This research analysed the ittfluence of crude oil price, gold price, and exchange rate toward composite index in Indonesian Stock Exchange. Dependent variable of this reseach is composite index and independent variable of this research are crude oil price, gold prke, and exchange rate. This Research by using time series data on period 2010-2014. The Method of this research is multiple linier regression. To get unbiased model, in this research used classical assumption test. Result of this research indicate that crude oil price and gold price have not significant influence toward composite index and exchange rate have significant influence toward composite index. Based on determination test result crude oil price, gold price, and exchange rate have simultant influence toward composite index.
PENGARUH DIFFERENTIATION STRATEGY, LEVERAGE, DAN SIZE TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 Marieta Ariani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1116.136 KB) | DOI: 10.25105/jipak.v10i1.4546

Abstract

The purpose of this research is !o analyze the influence of differentiation strategy, leverage, and size of going concern company during mantifactw•ing companies in BEI with periode 2012 until 2014. Research conducted obtained from financial reports and company annual on the site of indonesian stock exchange. Sample used is 36 company the manufacturing sector listed on BEI in the 2012-2014. The sampling technique used purposive sampling. This research used Multiple Llinier Regression Analysis. The results showed that partially differentiation strategy had a significant positive effect on going concern, leverage had significant negative effect on survival, and size had a significant positive effect on going concern. While the simultaneous business strategy, leverage, and size have a significant effect on the survival.
ANALYSIS OF AUDIT QUALITY DIFFERENCES, MANAGERIAL OWNERSHIP, FINANCIAL STABILITY, AND CAPITAL TURN OVER ON FRAUD AND NON-FRAUD COMPANY Rakendro Wijayanto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1083.635 KB) | DOI: 10.25105/jipak.v10i1.4549

Abstract

The purpose of this research ic to analyze audit quality differences, managerial ownership, financial stability and capital turnover on fraud and non fraud company. Population of this research are manufacturing company listed in Indonesian Stock Exchange (ISE) in year 2012 — 2014. Total sample of this research is 254 manufacturing company. Mann —Whitney test is used as the analysis method. The result of this research shows that audit quality and managerial ownership variables has significant differences between fraud and non fraud company. Whereas financial stability and capital return variables does not show any difference between fraud and non fraud company.
PENGARUH CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP TAX A VOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012—2014 Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.452 KB) | DOI: 10.25105/jipak.v10i1.4550

Abstract

The purpose of this study was to determine the effect of corporate governance and return on assets against tax avoidance in manufacturing companies on the BEI in 2012-20;4. The research data was obtained from the company's annual finance report on the Indonesian stock exchange website. The samples are 34 companies mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect on tax avoidance
EVALUASI APLIKASI SISTEM INFORMASI MANAJEMEN DAN AKUNTANSI BARANG MILIK NEGARA (SIMAK BMN) DALAM KAITANNYA DENGAN NILAI ASET TETAP PEMERINTAH PADA DIREKTORAT JENDERAL BIMBINGAN MASYARAKAT HINDU KEMENTERIAN AGAMA RI Ni Luh Putu Sri Juliyanti; Susi Dwimulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1200.446 KB) | DOI: 10.25105/jipak.v10i2.4551

Abstract

The purpose of this study is to find out the implementation procedures of SIMAK BMN application, and also to evaluate its procedure and its output in order to create accountability and transparency. This research was conducted in the office of Ministry of Religious Affairs at center working unit Directorate General of Guidance for Hindu Community. The part of SIMAK BMN application procedures implementations that have been studied were in the recording of the government fixed assets. The output of SIMAK BMN application is presented in the Financial Balance Sheet Report of Directorate General of Guidance for Hindu Community. The results of this study indicate that the implementation of SIMAK BMN application has been appropriate with the applicable regulations, and it has created accountability. However, the output of SIMAK BMN application has not created transparency yet because at the moment the public are still unable to access this information yet.
PENGARUH RESOURCES, COUNTERPARTY DAN WEATHER RISKS TERHADAP KETEPATAN WAKTU PENYELESAIAN PROYEK SERTA DAMPAKNYA TERHADAP PROJECT COST PERFORMANCE Yeli Candrayani; Asikum Wirataatmadja
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1113.215 KB) | DOI: 10.25105/jipak.v10i2.4552

Abstract

This research aims to prove the direct and indirect influence of resource, counterparty, and weather risks on the timeliness of projects completion and its implications to the project costs performance by using path analysis so that can be seen the percentage of each observed exogenous variables, namely resource, counterparty and weather risks against both endogcn variables namely the timeliness of project completion and the project costs performance. The results showed a direct effect of variable resources against project costs performance and to the timeliness of the project completion. Similarly, counterparty and weather risk showed a direct influence on project cost performance but have no direct impact on the timeliness of project completion. Further research showed an indirect positive influence between variable of resources to the project cost performance through the timely completion of the project while the counterparty and the weather did not reveal any indirect influence on the project cost performance.
PERANAN AUDITOR INTERNAL DALAM UPAYA PENDETEKSIAN DAN PENCEGAHAN FRAUD TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE Devi Anggriani; Juniati Gunawan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1350.614 KB) | DOI: 10.25105/jipak.v10i2.4555

Abstract

Internal auditing serves help management in detection and prevention his that happens at an organization in the implementation of the good corporate governance. Principies of good corporate governance is an indicator the achievement of the balance interests, so the clash interests that occurs could focus and controlled and not result in losses to each party. According to previous studies, fraud led to the collapse of the world class companies. This is because inactive of mechanism good corporate governance. The -role of the auditors internal in an effort to detection and prevention his has a strong enough. And the role of the auditors internal also has a very important in good corporate governance. Methods used in this research is research methodology explanatory research with quantitative survei aims to understand the influence of the role of the auditors internal (components expertise, the scope of the work, the approach) that was undertaken auditor internal in order to detection and prevention his with the implementation of the good corporate governance on a 50 respondents is the company open a listing on the Bursa Efek Indonesia through the distribution of the questionnaire. The result has been concluded, the expertise, the scope of the work, the approach that was undertaken internal audit influential indirectly on the ,corporate governance through the intervening the detect and prevent offraud. For the company public, should be channeled to detect cheating through prevention, prevent is the root cause problems cheating that the creation of principles of good corporate governance in the company.
PENGARUH NILAI PERUSAHAAN, KESEMPATAN BERTUMBUH PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM DIMASA YANG AKAN DATANG Seto Makmur Wibowo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.196 KB) | DOI: 10.25105/jipak.v10i2.4557

Abstract

This study aims to analyze the iqfluence offirm value, the opportunity to grow the company and future operating cash flow to future stock return. The population of this study is manufacturing companies listed in Indonesia Stock Exchange. The samples used were 23 companies which include consumer goods industry which published a report in 2009-2012. The results of this study using multiple regression showed that the firm value and operating cash flow has no effect on Future Stock Return. But the company's growth opportunity has a positive and significant impact on Future Stock Return
PENGARUH GOOD CORPORATE GOVERNANCE DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS INDUST1U PERBANKAN DI INDONESIA PERIODE 2012-2014 Marieta Ariani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (846.401 KB) | DOI: 10.25105/jipak.v10i2.4559

Abstract

This study aims to test and analyze: the influence of good corporate governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique uses purposive sampling method. Data analysis techniques include: descriptive statistics; normality test; classical assumption test: multicollinearity and heteroscedasticity; multiple regression test: test the coefficient of determination, F test, and T test. The results of the study show that: for good corporate governance the number of audit commissions and the number of directors has a significant positive effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.
ANALISIS FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP AUDITOR SWITCHING Ratih Permatasari; Hotman Tohir Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 1 (2016): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (998.955 KB) | DOI: 10.25105/jipak.v11i1.4565

Abstract

Auditor switching could happen mandatorily (because of the rules which persistent it and also voluntarily. Many question rise when a company voluntarily switches its auditor because happen outside rules which has been specified. This research aims to analyze the effect of audit firm size, financial distress, public ownership, management turnover, changes in audit committee, audit opinion, audit fee on auditor switching in Indonesia. Data collecting method which used in this research is method purposive sampling, that based on the objectives of research. ,Based on method purposive sampling, research sample total is 180 manufacturing companies which is listed in "Bursa Efek Indonesia" (BEI) in 2009-2014 period. Hypothesis in this research are tested by logistics regression analytical method. Result of this research shows that variables having which significantly effect the auditor switching are audit firm size and management turnover. On the other hand, other variables in this research like audit firm size, client size, client growth rate, financial distress, board of commissioners, and audit opinion do not have significant effect on company decision to do auditor switching.

Page 10 of 25 | Total Record : 245

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