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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 245 Documents
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PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN PERBANKAN Heni Swastika; Titik Aryati
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 (1028.56 KB) | DOI: 10.25105/jipak.v11i1.4567

Abstract

This Thesis is done in order to give empirical prove about Corporate Social Responsibily (CSR) related to Company Financial Performance (productivity and value of a company). In this Thesis, company's performance devided in short term performance and long term performance. Company's short term performance is company's productivy based on Asset Turnover (ATO), while Company's long term pe4formance is company's value based on Price to Book Value (PBV). Corporate Social Reponsibility (CSR) performance is measured with Sustainability Report Disclosure Index (SRDI). Population used in this thesis is the company that have been registered in Bursa Efek Indonesia (BEI) in a certain period between 2012 until 2014. Total sample for this Thesis are 31 Banking company which is chosen using purposive sampling method. The data for this thesis is analyzed using classical assumption test and hypothesis test using Doubled Linear Regression. This research proves that Corporate Social Responsibility (CSR) brings positive effect related to Productivity of a Company and Value of a Company.
PENGARUH INCOME SMOOTHING, KEBIJAKAN DEVIDEN, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP EARNINGS RESPONSE COEFFICIENT DAN FUTURE EARNINGS RESPONSE COEFFICIENT Amrie Firmansyah; Vinola Herawaty
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 (1280.655 KB) | DOI: 10.25105/jipak.v11i1.4568

Abstract

This study is aimed to examine the effect of income smoothing, dividend policy, leverage and firm size on earnings response coefficient and future earnings response coefficient. The population used in this study are all non:financial companies listed in Indonesia Stock Exchange.from 2007 until 2013. The main data used in this research is the data in 2011 and 2012. This research uses financial data from 2007 because the data required in the calculation of income smoothing over the last 5 years for income smoothing in 2011, while stock returns data in 2013 reflects the future returns for 2012. Completed and selected financial data this research are 103 companies, so that the samples in this research using 2-year period are 206. For examining data, this research uses panel data regression model. After running chow test and hausman test, the most suitable method for the regression is fixed effects method. This research shows that income smoothing has positive influence significantly on ERC, but has negative influence significantly on FERC. While, leverage has no influence significantly on ERC, but has negative influence significantly on FERC. Furthermore both dividends andfirm size have no influence on ERC and FERC.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN RISIKO BISNIS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Andy Andy; Rossje V. Surya Putri
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 (1410.294 KB) | DOI: 10.25105/jipak.v11i1.4569

Abstract

The objective of this research is to analyze: the influence of investment decision on .firm's value, the influence of financing decision on firm's value, the influence of dividend decision on firm 's value, the influence of firm's size on firm's value, the influence of business risk on firm's value, the role of business risk as intervening influence of investment decision on firm's value, the role of business risk as intervening influence of financing decision on firm's value, the role of business risk as intervening influence of dividend decision on firm's value, the role of business risk as intervening influence of firm's size on firm's value. The research was conducted in the companies listed in Indonesian Stock Exchange except for banks and other financial companies during 2011-2013 observation period. The total samples taken by using purposive sampling method were 110 companies out of 354 companies. Multiple regression and path analysis are used to analyze the hypothesis of this study. The result of this research using multiple regression finds that the investment decision, firm's size and business risk have influence toward firm's value. The financing decision and dividend decision do not have influence toward firm's value. The result of this research using path analysis finds that financing decision and firm's size have influence to firm's value with business risk as intervening variable. Investment decision and dividend decision do not have influence to.firm's value with business risk as intervening variable.
ANALISIS PENGARUH INDEPENDENSI, KOMPETENSI DAN AKUNTANBILITAS AUDITOR INTERNAL TERHADAP KUALITAS HASIL AUDIT (Survei Auditor Internal di Pemprov DKI Jakarta) Harry Dwirendra; Susi Dwimulyani
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 | DOI: 10.25105/jipak.v11i1.4570

Abstract

The objectives are: 1) To determine the effect of independence on the quality of the audit results. 2) To determine the effect of competence on the quality of the audit results. 3) Accountability To determine the effect on the quality of the audit results. This study used a survey method explanatory. Data collection techniques consist of Field Research (Field Research): Structured interviews, Interviews tersruktur and questionnaire methods, techniques of collecting primary data by distributing questionnaires to the respondents intended. Research Library (Library Research). Target population in this study is the senior internal auditor in the city government totaling 148. Techniques used in sampling is the technique of random sampling (simple random sampling). With the formula slovin the sample size in this study is as much as 108 samples. Based on the results of the discussion in which (1) the partial hypothesis testing showed a significant difference to the quality of audit independence (2) partial hypothesis testing showed a significant difference to the quality of the audit competence. (3) Based on the partial hypothesis testing showed a significant difference to the quality of the audit accountability.
ANALISIS PENGARUH BUDAYA ORGANISASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP PENDETEKSIAN DAN PENCEGAHAN FRAUD Agung Priyanto; Titik Aryati
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.469 KB) | DOI: 10.25105/jipak.v11i2.4571

Abstract

This research is to be able to know and to obtain empirical evidence analysis of the influence of organizational culture and internal control systems for the detection and prevention of fraud in a company. In this study population was Internal Auditor who works in 4 (four) companies in Indonesia which is chosen by random method (simple random sampling). The results of this study are significant influence between organizational culture and internal control systems to the dependent variable detection and prevention of fraud in the company or organization. This shows that jointly (simultaneously) organizational culture and internal control systems can improve the detection and prevention offraud in a company or organization. However, despite the partial internal control system has significant influence on the detection and prevention offraud is not the case with testing on organizational culture variable partially has no significant effect on the variable detection and prevention of fraud in the company or organization.
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK DAN DEBT TO EQUITY RATIO TERHADAP PRAKTIK MANAJEMEN LABA Syilvia Syilvia; Puspahadi Boenjamin; Susi Dwi Mulyani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.271 KB) | DOI: 10.25105/jipak.v11i2.4572

Abstract

The purpose of this research is to identifi, the effect of deffered tax expense, tax planning, and debt to equity ratio to the earnings management practices go public's manufacturing companies. The data used in this research is secondary data datained from financial statements of go public companies in Indonesia Stock Exchange during 2012-2014. The research sample using 57 manufacturing companies each year. The sampling method used is purposive sampling. data analysis method used is quantitative method with descriptive statistics, classic assumptions test and hypothesis test to ident6 independent variables that influence the dependent variable. The result showed that debt to equity ratio has an influence signifikan and positif on earnings management practices. The deferred tax expense has no influence signifikan and positif on earnings management practices. Tax planning no influence signifikan and negatif on earnings management practices.
ANALISIS KEPATUHAN PAJAK FINANSIAL DAN NON FINANSIAL SERTA KOREKSI FISKAL Agus Widodo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (929.612 KB) | DOI: 10.25105/jipak.v11i2.4573

Abstract

This research aims to analyze the financial tax compliance PT XYZ in calculating, amount of pavment, and amount of reporting tax obligations (Value Added Tax (VAT), Article 21 Income Tax, Articic 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax) and the non financial tax compliance PT XYZ related to the date of tax payment and tax reporting (Value Added Tax (VAT), Article 21 Income Tax, Article 23 Income Tax, Article 4 (2) Income Tax, Article 25 Income Tax, Corporate Income Tax) before due of tax payment and tax reporting also fiscal correction has been done in 2014 in accordance with applicable tax laws in 2014.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK YANG BERPROFESI SEBAGAI DOSEN DI PERGURUAN TINGGI SWASTA (Studi Kasus Dosen Universitas Trisakti) Tyas Pambudi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (860.358 KB) | DOI: 10.25105/jipak.v11i2.4574

Abstract

The purpose of this study was to determine the effect of tax administration system modernization and taxation knowledge on taxpayers who work as lecturers in private universities. The data used are primary data by distributing questionnaires to lecturer paxpayers in private universities. The population that will be the object of research is all lecturer taxpayers at Trisakti University. The sampling technique used was accidental sampling. This study uses a method of linear regression analysis. The results show that the modernization of the tax administration system and taxation knowledge has a positive and significant effect on taxpayer compliance as a lecturer in private universities.
ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA Rafaela Pertiwi Sergius; Etty M Nasser
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 11 No. 2 (2016): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1118.931 KB) | DOI: 10.25105/jipak.v11i2.4575

Abstract

This research aims to identibr the influence of Good Corporate Governance, represented by board size, independent commissioner size, institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance. The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis. The results suggest good corporate governance, represented by independent commissioner si:e and blockholder ownership have positive influence toivard CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance. While, corporate governance represented by board size have positive influence toward corporate financial performance, independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN PERUSAHAAN MELAKUKAN PERGANTIAN KAP Anita Novianti; Muhamad Nuryatno
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1259.522 KB) | DOI: 10.25105/jipak.v12i1.4576

Abstract

The main purpose of this research is examining the effects of audit opinion, .linancial distress, ICAP size, firm size, and management changes to auditor switching. This research is using data of manufacture company in Indonesia in the period 2005— 2010. The researcher uses purposive sampling and get total sample are 234 research data. The data is examined with logistic regressin in SPSS 19 software. Result of this research show that KAP size has significant effect on auditor switching, while other factors like audit opinion, financial distress, firm size, and management changes do not have significant effect on auditor switching.

Page 11 of 25 | Total Record : 245

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