cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Moh Shidqon
Contact Email
ajid.shidqon@trisakti.ac.id
Phone
+6281574360223
Journal Mail Official
jipak@trisakti.ac.id
Editorial Address
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
Location
Kota adm. jakarta barat,
Dki jakarta
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
 7   8   9   10   11 
PERAN KEAHLIAN AUDITOR UNTUK MENCEGAH KECURANGAN Deliza Henny; Harti Budi Yanti; Melyssa Olivia Elizabeth
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1612.536 KB) | DOI: 10.25105/jipak.v9i1.4523

Abstract

Penelitian ini merupakan penelitian empiris yang menguji pengaruh keahlian auditor internal dalam mencegah kecurangan. Keahlian auditor dijelaskan dengan variabel komponen pengetahuan, strategi penentuan keputusan, cirri psikologis, kemampuan berfikir dan perilaku etis. Responden merupakan auditor internal pada 8 bank di Jakarta. Hasil penelitian menunjukkan bahwa secara parsial maupun serentak, semua variabel keahlian auditor terbukti secara empiris mempengaruhi auditor untuk mencegah kecurangan. Termasuk dalam keahlian auditor yang diuji disini adalah komponen pengetahuan, strategi pengambilan keputusan, ciri psikologis, kemampuan berfikir dan perilaku etis mempengaruhi auditor dalam mencegah kecurangan.
ANALISIS PENGARUH MANAJEMEN RESIKO TERHADAP PERUBAHAN HARGA SAHAM PERDANA PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA Hasnawati Hasnawati; Dion Caesar Nugroho
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1147.095 KB) | DOI: 10.25105/jipak.v9i1.4524

Abstract

Generally, the purpose of investors doing investment in a company is to get the high rcturn with the low risk The company that has the ability of good risk management can be said to perform well because they can minimize the risk to be faced by the banking industry. Investors are usually more interested in investing in companies that are expected to perform better because the stock prices of companies performing well will always increase. Preparation of this research aims to understand the influence of risk management (Interest-Rate Risk Credit Risk Solvency or Risk Capital Risk, - Hedging Strategy and Nature) to stock price changes on the banking industry in Indonesia. Data of this research is taken purposively based on sampling with the use of secondary data, such as the Indonesia Capital Market Directory (ICMD). The design used in this research is descriptive research method korelasional, with risk management as a independent variable and changes in stock prices as a dependent variable. At the end of this study can be drawn the conclusion that there is a difference in the partial results of the tests using an alpha level used. In the test using an alpha of 5% of all free variables are not significant to changes in stock prices, whereas the test using alpha 10%, solvency risk has a significant impact on stock price changes.
PENGARUH EARNINGS MANAGEMENT TERHADAP FUTURE PROFITABILITY TERKAIT DENGAN OWNERSHIP STRUCTURE, FIRM SIZE DAN CORPORATE GOVERNANCE PRACTICES Ikhsan Yudha Asmara; Felizia Arni Rudiawarni
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1077.888 KB) | DOI: 10.25105/jipak.v9i1.4525

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh earnings management terhadap future profitability badan usaha yang bergerak di sektor manufaktur yang terdaftar di Bursa Efek Indonesia, dan bagaimana efek dari struktur kepemilikan, ukuran perusahaan, dan praktik corporate governance (yang diproksikan oleh audit quality, independent board member, dan audit committee) terkait dampak earnings management terhadap future profitability badan usaha sektor manufaktur yang terdaftar di BEI. Penelitian ini menggunakan sampel berupa perusahaan sektor manufaktur yang terdaftar di PT Bursa Efek Indonesia pada periode 2008-2010. Jumlah sampel yang digunakan pada peneiitian ini adalah sebanyak 262 observasi. Metode pengambilan sampel yang digunakan adalah probability sampling — judgment/purposive sampling. Variabel independen yang digunakan pada penelitian ini adalah earnings management (diproksikan oleh CFO, NDAC, dan DAC), ownership structure (diproksikan oleh DFAM dan INST), firmsize, dan corporate governance practice (diproksikan oleh AUDIT, BOD, dan AUDCOM). Variabel dependcn pada penelitian ini adalah future profitability yang diproksikan oleh variabel LIEARNt+1 dan CF0t41. Hasil dari penelitian ini adalah (1) earnings management terbukti pengaruh yang signifikan terhadap future profitability badan usaha sektor manufaktur. Pengaruh yang muncul berbeda tergantung pada proksi yang digunakan; (2) ownership structure ternyata tidak memiliki pengaruh terhadap perilaku earnings management terkait future profitability badan usaha sektor manuiaktur; (3) firmsize tidak mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur; corporate governance practice secara keseluruhan tidak efektif dalam mempengaruhi perilaku earnings management terkait future profitability badan usaha sektor manufaktur.
Pengaruh Karateristik Personal Auditor Pemerintah Terhadap Tingkat Penerimaan Penyimpangan Perilaku Dalam Audit Nesya Kartika Rahmawati; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1222.513 KB) | DOI: 10.25105/jipak.v9i1.4526

Abstract

The compilation of this thesis aimed at knowing the influence between auditor's individual characteristics and their acceptance of dysfunctional audit behavior. This research used the sample totaling 120 respondents from the auditors, who work in government agencies in Jakarta. The available questionnaire was distributed by convenience methods. The analysis method of the data that was used structural equation modeling as a tool of analysis using the LISREL program. Results of the research showed that externality in auditor 's locus of control and turnover intention have significant positive relationships with the level of acceptance of dysfunctional behavior, while the self-rate auditor performance have insignificant negative relationships with the level of acceptance of dysfunctional behavior, and self-esteem in relation to ambition have insignificant positive relationships with the level of acceptance of dysfunctionul behavior.
Analisis Pengaruh Faktor Organisasional, Individual, Situasional, dan Demografi Terhadap Niat Melakukan Whistleblowing Internal Amelia Sinaga; Christina Dwi Astuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1100.199 KB) | DOI: 10.25105/jipak.v9i2.4528

Abstract

The purpose of this research is to analyze the influence of organizational, individual, situasional, and demographic factors on internal whistleblowing intentions. The sample of this empirical study is employees of Indonesian Power in Jakarta with a total of 150 questionnaires were distributed. Intake of total sample using purposive sampling method and the method of analysis used is the method of Multiple Regressions Analysis. The results of this empirical study are the locus of control, seriousness of wrongdoingand status of wrongdoerhave significant effect on internal whistleblowing intentions, whereas managerial status, organizational commitment and ethnic group do not have significant effect on internal whistleblowing intentions. Managerial status, locus of control, organizational commitment, seriousness of wrongdoing, status of wrongdoer and ethnic groupsimultaneously effect on internal whistleblowing intentions.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA DENGAN PROFITABILTAS SEBAGAI VARIABEL MODERASI Andhi Adhitya Nurcahyo; Rossje V Suryaputri
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (844.284 KB) | DOI: 10.25105/jipak.v9i2.4529

Abstract

The objective of the empirical study is to examine and to analyze the effect of Board of Directors, Leverage, Perccntage of Public Stock and Firm Size to Earning Management with Profitability as a moderated variable. The sample of this empirical study is the manufacturing company that listed in Indonesia Stock Exchange (IDX) in 2011-2014. Total sample of this research is 96 financial statement. This research uses multiple regression analysis as hypotesis testing. The result of this empirical study are board of directors, percentage of public stock and firm size has not significant influence to earnings management, leverage has significant influence to earnings management. Board of directors which moderated of profitability, leverage which moderated of profitability and firm size which moderaed of profitability has not significant influence to earnings management, percentage of public stock which moderated of profitability has significant influence to earnings management.
PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL DISCLOSURE TERHADAP ECONOMIC PERFORMANCE Bayu Aji Wijaya; Muhammad Nuryatno
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (654.863 KB) | DOI: 10.25105/jipak.v9i2.4530

Abstract

The objective of this study is to determine the impact of environmental performance and environmental disclosure to economic performance. This type of research conducted is the type of research by testing the hypothesis which is a study in explaining the phenomenon of the relationship between variabels. Data used in this study come from annual reports of basic & chemical industry companies listed on the Indonesia Stock Exchange and PROPER in 2011-2013 with a total of 13 companies. Analysis of the hypothesis used in this study using single linear regression and prior to hypothesis testing has been conducted test data normaliol. From the results obtained by testing the hypothesis that environmental performance affect the economic performance. Test results on the second hypothesis also suggests that environmental disclosure does not influence economic performance. The first .findings of the research support Suratno, et al (2006). While the latter findings support the findings of Ingram and Frazier (1980). 
ANALISIS PENGARUH VARIABEL-VARIABEL FUNDAMENTAL TERHADAP INDEKS HARGA SAHAM SEKTOR PERBANKAN DI INDONESIA Erny Tajib; Maria Ariesta Utha
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1636.095 KB) | DOI: 10.25105/jipak.v9i2.4531

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh CAR, KAP, NPL dan LDR terhadap IHSG Sampel yang digunakan adeah 10 bank yang listing di BEI dengan periode observasinya tahun 2008 sampai tahun 2012. Tehnik pengambilan sampel adalah purposive sampling. Metode analisis yang di gunakan adalah Multiple Linier Regression dengan pemilihan model menggunakan Common Effect karena jenis datanya adalah panel data yang merupakan gabungan cross section dan time series. Hasil yang diperoleh pada penelitian ini bahwa di sektor perbankan secara parsial CAR, NPL dan KAP, masing-masing berpengaruh negatif dan signifikan terhadap IHSG, sedangkan untuk variabel LDR secara parsial tidak berpengaruh signifikan terhadap IHSG
ANALISIS PENGARUH PENGETAHUAN, TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP IMBAL HASIL SAHAM SYARIAH DALAM PERSPEKTIP ISLAM DENGAN PENDEKATAN CIRCULAR CAUSATION DI BURSA EFEK INDONESIA Hotman Tohir Pohan
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 2 (2014): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1868.426 KB) | DOI: 10.25105/jipak.v9i2.4532

Abstract

This research aims to identifr and analyze the influence of knowledge, social responsibility towards sharia stock returns in Bursa Efek Indonesia, with the approach of circular causation, further research in the underlying by differences between conventional and Islamic corporate social responsibility, where circular causation is the approach taken by the interaction between Variabels, namely between knowledge, capital structure, and returns islamic stocks. Results of this research are Islamic stocks negatively affected by corporate social responsibility, and positively influenced by knowledge, while knowledge positively influence corporate social responsibility that serves as an intervening, there is a reciprocal relationship between corporate social responsibility with return of Islamic stocks are corporate social responsibility a negative impact on stock returns syariah, and vice versa sharia stock returns negatively impact on corporate social responsibility, corporate social responsibility does not have a significant influence on stock returns sharia.
ANALISIS PENGARUH CAPITAL FLOW TERHADAP NILAI TUKAR DAN INDEKS HARGA SAHAM GABUNGAN (IHSG) TAHUN 2011 — 2014 Herry Budisusetyo
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 (1099.266 KB) | DOI: 10.25105/jipak.v10i1.4543

Abstract

This study aims to see the effect of net capital flow on rupiah exchange rate and Composite Stock Price Index (IHSG) in Indonesia. The type of data is time series period January 2011 until December 2014. Analysis technique used is single linear regression. The result of thif research is positive and significant influence of net capital flcw to rupiah exchange rate and composite share price index in Indonesia.

Page 9 of 25 | Total Record : 245

 7   8   9   10   11 

Filter by Year

2006 2025


Reset
Filter By Issues
All Issue Vol. 20 No. 2 (2025): JULI Vol. 20 No. 1 (2025): JANUARI Vol. 19 No. 2 (2024): JULI Vol. 19 No. 1 (2024): JANUARI Vol. 18 No. 2 (2023): JULI Vol. 18 No. 1 (2023): JANUARI Vol. 17 No. 2 (2022): JULI Vol. 17 No. 1 (2022): JANUARI Vol. 16 No. 2 (2021): JULI Vol. 16 No. 1 (2021): JANUARI Vol. 15 No. 2 (2020): JULI Vol. 15 No. 1 (2020): JANUARI Vol. 14 No. 2 (2019): JULI Vol. 14 No. 1 (2019): Januari Vol. 13 No. 2 (2018): JULI Vol. 13 No. 1 (2018): Januari Vol. 12 No. 2 (2017): Juli Vol. 12 No. 1 (2017): Januari Vol. 11 No. 2 (2016): Juli Vol. 11 No. 1 (2016): Januari Vol. 10 No. 2 (2015): Juli Vol. 10 No. 1 (2015): Januari Vol. 9 No. 2 (2014): Juli Vol. 9 No. 1 (2014): Januari Vol. 8 No. 2 (2013): Juli Vol. 8 No. 1 (2013): Januari Vol. 7 No. 2 (2012): Juli Vol. 7 No. 1 (2012): Januari Vol. 6 No. 2 (2011): Juli Vol. 6 No. 1 (2011): Januari Vol. 5 No. 2 (2010): Juli Vol. 5 No. 1 (2010): Januari Vol. 4 No. 2 (2009): Juli Vol. 4 No. 1 (2009): Januari Vol. 3 No. 2 (2008): Juli Vol. 3 No. 1 (2008): Januari Vol. 2 No. 2 (2007): Juli Vol. 2 No. 1 (2007): Januari Vol. 1 No. 2 (2006): Juli Vol. 1 No. 1 (2006): Januari More Issue