Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
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.
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253 Documents
<![CDATA[PENGARUH STRATEGI DIVERSIFIKASI, INTELLECTUAL CAPITAL DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DI INDONESIA ]]>
<![CDATA[Muthia Safira Ariani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i1.5015
<![CDATA[As an effort to fulfill the demands of the community needs and improving corporate performance, the implementation of various strategies and good corporate management are believed to be a very important steps. The purpose of this study was to examine the effect of diversification strategies, intellectual capital and company characteristics to the firm performance in Indonesia. The sample used are consumer goods sub-sector of manufacturing companies listed in the Indonesia Stock Exchange from 2015 to 2017 period. The results prove that there are negative influences of diversification and leverage, and the positive influences of intellectual capital and firm size to the firm performance.]]>
<![CDATA[PENGARUH MANAGERIAL AGENCY COST TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR KEPEMILIKAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Bela Indah Prastiwi]]>;
<![CDATA[Rosiyana Dewi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i1.5016
<![CDATA[The objective of this empirical study is to analyze the effect of Managerial agency cost and Ownership Structure, either separately or simultaneously, on Financial distress in Manufactur Companies that listed on BEI at 2015-2017 . Range of period used in this study is three years, for 2015-2017.Population of the study is all manufacturing companies listed in BEI without delisting, relisting, or moving sector on 2015-2017 period. Method of sampling in this research is purposive sampling method. As the criteria established, there are 261 companies used as sampel. Type of data is secondary data secondary data which is retrieved from financial report manufacturing. In this research, multiple linear regression model is used to analyze data. Result shows that: partially (1) Managerial agency cost has an effect on Financial distress, and (2) Ownership Structure has an effect on Financial distress. Simultaneously Managerial agency cost and Ownership Structure has effect on Financial distress.]]>
<![CDATA[EFEK MODERASI DEWAN KOMISARIS ANTARA MANAJEMEN LABA RIIL, PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Mariana Ulfa Sofwan]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i2.5017
<![CDATA[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.]]>
<![CDATA[PENGARUH TATA KELOLA PERUSAHAAN DAN TANGGUNG JAWAB SOSIAL TERHADAP NILAI PERUSAHAAN SEKTOR PERTAMBANGAN ]]>
<![CDATA[Aryanto Aryanto]]>;
<![CDATA[Christina Tri Setyorini]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i2.5020
<![CDATA[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.]]>
<![CDATA[PENGARUH KONSERVATISME, LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Camelia Mayang Susanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i2.5021
<![CDATA[The objective of this study is to examine the effect of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, Inventory Intensity Ratio, and Profitability Against Tax Avoidance. The population of this study is Manufatur Company listed on the Indonesia Stock Exchange in 2013-2017. The sampling method used is Purposive sampling method and the sample of this study is 121 sample. The data collection is conducted by www.idx.co.id .The results showed that the variables of Accounting Conservatism, Leverage, Size, Capital Intensity Ratio, and Inventory Intensity Ratio had no effect on the Tax Avoidance, while the independent variable Profitability had a significant negative effect on Tax Avoidance.]]>
<![CDATA[PENGARUH PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR ]]>
<![CDATA[Tyas Pambudi Raharjo]]>;
<![CDATA[Licke Bieattant]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i2.5022
<![CDATA[The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.]]>
<![CDATA[PENGARUH PEMBERIAN ESOP DAN KUALITAS AUDITOR TERHADAP KEINFORMATIFAN LABA DIMODERASI KEPEMILIKAN MANAJERIAL ]]>
<![CDATA[Ayu Lestari]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i2.5035
<![CDATA[The objective of the empirical study is to examine and to analyze the influence of employee stock option program (ESOP) and auditor quality on earnings informativeness proxied by earnings response coefficients on companies that adopted ESOP listed on the Indonesia Stock Exchange at year 2013-2017. This research uses moderating variables managerial ownership and uses control variables company size, default risk and industry type. Data for this research were obtained by Indonesian Capital Market Directory (ICMD), the Indonesia Stock Exchange website, the company's annual report, and stock price data from Yahoo Finance. Sample that used in this research were 18 go public companies listed on the Indonesia Stock Exchange and adopted ESOP in 2013-2017. The sampling technique used was purposive sampling method. This research uses moderation regression analysis. The results showed that employee stock option programs and auditor quality had a positive and significant influence to earnings informativeness. The test results in the moderating variable that managerial ownership cannot strengthen the relation between employee stock option program and earnings informativeness, while managerial ownership can strengthen the relation between auditor quality and earnings informativeness. Company size and default risk as control variables have a positive but not significant effect to earnings informativeness, while industry types have a positive and significant influence to earnings informativeness.]]>
<![CDATA[FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON ]]>
<![CDATA[Hanifah Agusputri]]>;
<![CDATA[Sofie Sofie]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i2.5049
<![CDATA[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.]]>
<![CDATA[PENGARUH KEBIJAKAN PENGAMPUNAN PAJAK DAN MODERNISASI SISTEM INFORMASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI ]]>
<![CDATA[Kussuari Kussuari]]>;
<![CDATA[Puspahadi Boenjamin]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 1 (2019): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v14i1.5080
<![CDATA[This research’s aims to analyze the impact of the 2016 tax amnesty policy and modernization of tax information system on individuall taxpayers compliance. Independent variabels in this research are the 2016 tax amnesty policy, modernization of tax information system e-billing system, e-filing system and e-SPT system for individual taxpayer. The dependent variabel is the compliance of individual taxpayers. This reseach uses primary data, by giving questionnaires to respondents by online and meet directly the individual tax payers and filled by 168 respondents. Sampling method in this research uses purposive sampling method that are individual taxpayers that have NPWP and submit the tax amnesty 2016. Analysis uses the multiple regression analysis. The results of the analysis and hypothesis shows that variable 2016 tax amnesy policy,tax modernization e-filing system and e-Spt PPh have positive impact on individual taxpayer compliance. but tax modernization e-billing system for individual taxpayer have not impact on personal taxpayer compliance.]]>
<![CDATA[PENGARUH INSENTIF, TIME PRESSURE, PENGALAMAN AUDITOR, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Synthia Ariani]]>;
<![CDATA[Hasnawati Zainal]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i2.5083
<![CDATA[The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. This research found that incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.]]>
