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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245 Documents
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT ]]>
<![CDATA[Hexana Lastanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i1.4503
<![CDATA[To be able to achieve good corporate governance, in addition to managerial ownership, institutional ownership and board of directors, the role of the audit committee also needed to further enhance the quality of information contained in the financial statements in accordance with his duties. Good corporate governance is one way to address the practice of earnings management. Study to examine the effect of the mechanisms of good corporate governance on earnings management that uses the data in the Indonesian capital market, still very little is done. Earnings management is a management action in the process of preparing financial statements to influence the level of profit that is displayed. The goal is to improve the welfare of certain parties, which can be identified as an advantage. Earnings management problem is the agency problem that is often triggered by a separation of the role or the difference between the interests of the owners (shareholders) with managing the company's management.]]>
<![CDATA[DETERMINAN VARIASI EFFECTIVE TAX RATES (ETRS) PERUSAHAAN DAN REFORMASI PAJAK: STUDI TERHADAP PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2008-2009 ]]>
<![CDATA[Dewi Kartika Sari]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i1.4504
<![CDATA[This study examines the determinants of the variability in corporate effective tax rates (ETRs) in Indonesia spanning the taxation reform. Previous studies have found that there is an association between firm size, capital structure, corporate investment decision and corporate ETRs. In this study political connection (Adkulcari et al., 2006) is added as a complement of the firm size and corporate ETRs association explanation. Our results indicate that capital structure (leverage), capital-intensity, and inventory-intensity have an association with the variability of corporate ETRs in Indonesia. The opposite sign of estimated coefficient regression of capital-intensity variable might be because there is a capital lease asset in the fixed asset component. This study failed to find the association between firm size, R&D intensity, political connection, tax reform, and ETRs.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP INFORMATIVENESS OF EARNING ]]>
<![CDATA[Hermi Hermi]]>;
<![CDATA[Dewi A Tanin]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i1.4505
<![CDATA[This Research see the influence of corporate social responsibility (CSR) on the quality of works. Quality profit measured with aquamarine response koefiesien profit (ERC). Strewn do with using two-platter model regresi. The first model only menguji variables influence the CSR to ERC. Be a model both strewn do with entering the control variables growth (Growth) and lever (leveraging). Engineering sample ;Mei- is used purposive random sample, then tested with data using linear regresi. From the results found strewn that CSR has no effect on the quality of works.]]>
<![CDATA[ANALISIS PENGARUH KEPUASAN KERJA TERHADAP KOMITMEN ORGANISASI PADA STAF AKUNTANSI DAN KEUANGAN ]]>
<![CDATA[Anugerah Putri Suciati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 1 (2013): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i1.4510
<![CDATA[Human resources in an organization are a crucial aspect that determined the effectiveness of it. The implication is that an organization needs to always investing by making the human resources, in this case is the staff to be satisfaction while working. On the other side, the staff commitment in organization is an important thing and the companies have to pay serious attention for it. From the statement above, question like is there any impact of job satisfaction to organizational commitment If demographic became the characteristic that affect internal, external, and general job satisfaction, and is there any impact of job satisfaction to commitment organizational if three components as the indicator of commitment organizational; policy, compensatio4 and working condition appears. Data is gotten by giving 150 questionnaires to accounting and financial staff in manufacturing companies in Bekasi and Jakarta area. The technique to take samples is using a convenience sampling method. This research using Structural Equation Model—SEM for hypothesis test that shows there is an impact from several demographic factors to intrinsic, extrinsic, and general job satisfaction. And there is an impact of job satisfaction to organizational commitment f or company policy, compensation and working condition indicators]]>
<![CDATA[PENGARUH BURSA SAHAM ASIA TERHADAP BURSA SAHAM INDONESIA ]]>
<![CDATA[Ardi Kurnia Cahyadi]]>;
<![CDATA[Harti Budi Yanti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 7 No. 1 (2012): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v7i1.4511
<![CDATA[This study examined the effect of the movement of Asian stock markets of Indonesia stock exchange. The data used is the composite stock price index data from the Japanese stock market, Hong Kong, Singapore and Indonesia. The data used are monthly data covering the period July 1997 to June 2008. To find out if there is a relationship of each stock on the stock exchange Indonesia Pearson correlation coefficient is used. Furthermore, to know the influence of other movements ofthestock exchanges Indonesia Granger Causality test is used. This research provides empirical evidence on the theory of contagion effect, by showing the influence of Asian stock markets of Indonesia stock market and vice versa. Testing the Granger test succeeded in proving the existence of a causal relationship between stock market Indonesia with Singapore stock exchange.]]>
<![CDATA[PENGARUH PROFESIONALISME, INDEPENDENSI AUDITOR DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT DENGAN PENDIDIKAN DAN PELATIHAN AUDIT SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Andi Wajdi]]>;
<![CDATA[Rossje V Suryaputri]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i2.4513
<![CDATA[The objective of this research is to empirically analyze the influence of professionalism, auditor's independency, and audit complexity toward audit quality. And to empirically analyze about the influence of professionalism, auditor's independency, and audit complexity toward audit quality which is moderated by education and audit training, particularly for auditors who work for Public Accounting Firm in East Jakarta. The populations in this research are several auditors who work for Public Accounting Firm in East Jakarta. The samples are collected with convenience sampling method and total of samples are about 72 respondents from 11 PAFs spread all across East Jakarta. The questionnaire method was used for collecting primary data. And double regression linear were used to analyze the data that has been collected. The result of this research shows that professionalism, auditor's independency, and also audit complexity have positive influences toward audit quality, significantly. Also, education and audit training have a signifkant role as moderated variables in relationships between influence of professionalism, auditor's independency, and audit complexity toward audit quality.]]>
<![CDATA[ANALISIS PENGARUH PENYALURAN KREDIT USAHA RAKYAT TERHADAP PROFITABILITAS BANK PENYALUR KUR DI INDONESIA ]]>
<![CDATA[Maria Ariesta Utha]]>;
<![CDATA[Abubakar Arif]]>;
<![CDATA[Heti Budisusetyo]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i2.4516
<![CDATA[The background of this research is to analyze the effect of channeling the People's Business Credit to the profitability of banks in Indonesfa the People's Business Credit. This study uses quantitative data. The population in this study are listed Bank banking sector. Sampling was done by purposive sampling criterion is the People 's Business Credit bank so that in this study only uses five the People 's Business Credit bank from 2008 until 2010 . The number of observations in this study was 60. The method of analysis was conducted using Structural Equation Model. Results obtained are partial to the first direct effect Public Credit no significant effect on non-performing loons , the People's Business Credit positive and significant effect on the Loan to Deposit Ratio and Capital Adequacy Ratio . For both the direct effect of the non-performing loans and a significant negative impact on Return on Equity and Loan to Deposit Ratio positive and significant impact on the Return on Equity, Capital Adequacy Ratio whereas no significant effect on the Return to Equity. For indirect effects are indirect influence on the Public Credit positively Profitability]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL TERHADAP PRESTASI BELAJAR MAHASISWA AKUNTANSI DENGAN VARIABEL MODERATING KEPERCAYAAN DIRI ]]>
<![CDATA[Marieta Ariani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i2.4517
<![CDATA[Education was one of the way human increased their welfare. It's also power integrity which effected by emosion, ethics, trust and etc. In Framework of Development of Accounting Education Research which promulgated by the American Accounting(AAA), state that there were special research needs for accounting education. This research is evaluate the influence of emotional intelligenceto achievement learning accounting with self confidence as moderating variable.The research population were all of student accounting in Faculty Economic of Trisalai University. Samples were collected by used purposive sampling method, so acquired about 170 students. The research used regression analysis to analyse the data.. The result of research revealed that emotional intelligence and self confidence as modarating variable has no significant effect to achievement learning accounting.]]>
<![CDATA[Pengaruh Konvergensi IFRS terhadap Kualitas Pelaporan Keuangan ]]>
<![CDATA[R Rosiyana Dewi]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i2.4518
<![CDATA[Konvergensi standar akuntansi di Indonesia menuju IFRS dapat berdampak pada kinerja keuangan dan pelaporan keuangan yang pada akhirnya dapat mempengaruhi kualitas pelaporan keuangan. Tujuan penelitian ini adalah untuk menguji apakah konvergensi IFRS dapat mempengaruhi kualitas pelaporan keuangan yang diukur dengan harga pasar terhadap ekuitas dan nilai buku serta ketepatan waktu penyempaian laporan keuangan. Sampel pada penelitian ini sebanyak 81 perusahaan yaitu yang telah menerapkan standar IFRS pada tahun 2008. Data diolah menggunakan SPSS dengan regresi berganda dan logistik. Hasil penelitian menunjukkan bahwa konvergensi IFRS mempengaruhi knalitas laporan keuangan yang diukur dengan harga pasar atas informasi ekuitas dan nilai buku laba, disamping itu kinerja keuangan perusahaan pada saat konvergensi IFRS berpengaruh terhadap ketepatan penyampaian laporan keuangan.]]>
<![CDATA[PENGARUH PENGALAMAN AUDIT, KOMITMEN PROFESIONAL, ORIENTASI ETIKA, DAN NILAI ETIKA ORGANISASI TERHADAP PENGAMBILAN KEPUTUSAN ETIS AUDITOR DALAM SITUASI DILEMA ETIKA ]]>
<![CDATA[Alifindi Rizky Hayunigtyas]]>;
<![CDATA[Murtanto Murtanto]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v9i1.4522
<![CDATA[Penelitian ini bertujuan untuk menganalisa pengaruh pengalaman audit, komitmen profesional, orientasi etika, dan nilai etika organisasi terhadap pengambilan keputusan etis auditor dal= situasi dilema etika. Dalam sampel ini terdapat kriteria yang digunakan dalam pengambilan sampel, yaitu KAP yang termasuk The Big Four dan berlokasi di Jakarta dan responden dalam penelitian ini berjurnlah 80 orang. Dalam penelitian ini, penulis menggunakan uji kausalitas. Data diperoleh melalui penyebaran kuesioner dengan skala likert interval yang diadopsi dari Sasongko (2007). Alat analisis yang digunakan untuk pengujian hipotesa adalah uji parsial. Hasil penelitian menunjukkan bahwa pemaharnan etika (nilai etika organisasi dan orientasi etika), komitmen profesional, dan pengalaman audit mempunyai pengaruh yang signifikan terhadap keputusan etis auditor.]]>
