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PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Published by Universitas Pancasakti Tegal
ISSN : 20858469     EISSN : 2685600X     DOI : https://doi.org/10.24905/permana.v15i1.255
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Taxation Science Corporate Tax Individual Tax Accounting and Planning Taxes and Business Strategy Taxation Procedures for Estates, Trusts and Partnerships Financial Accounting Taxation Procedures for C Corps and S Corps Payroll and Business Tax Accounting Management Science Marketing Financial management Human Resource Management International Business Entrepreneurship Monetary Economics, Finance, and Banking International Economics Public Economics Economic development Regional Economy Accounting Sciences Taxation and Public Sector Accounting Accounting information system Auditing Financial Accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 313 Documents
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Engaruh Cost Of Debt, Laba, Persentase Perubahan Laba, Shareholder’s Equity dan Ukuran Perusahaan terhadap Pengungkapan Laporan Keuangan pada Perusahaan Textille dan Garment Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015 Kristina Wati; Setyowati Subroto
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study was to determine the effect of cost of debt, profit, percentage change in earnings, shareholder's equity and firm size both partially and simultaneously on the disclosure of financial statements at the textille and garment companies listed on the Indonesia Stock Exchange in 2011-2015. This research method uses a quantitative approach. Data Collection Techniques used in this study are documentation methods. while the analysis of the data used is testing classical assumptions, multiple linear regression analysis, significant test individual parameters (statistical test t), simultaneous significance test (statistical test F) and coefficient of determination. Based on the results of the Individual Parameters test (t Test Statistic), it can be concluded that there is no significant effect of the cost of debt on financial statement disclosures. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is a significant effect of earnings on the disclosure of financial statements. Based on the results of the calculation of the Individual Parameters test (Test Statistic t) it can be concluded that there is no significant effect on the percentage of earnings changes to the disclosure of financial statements. Based on the results of the Individual Parameter test (Statistic Test), it can be concluded that there is no significant influence of shareholder's equity on financial statement disclosures. Based on the results of the Individual Parameters test (tTest Statistic), it can be concluded that there is no significant effect on the size of the company on the disclosure of financial statements. Based on the results of the simultaneous influence test it can be concluded that there is a significant influence between the cost of debt, profit, percentage change in earnings, shareholder's equity and company size simultaneously on the disclosure of financial statements.
Analisis Pengaruh Laba Bersih, Total Arus Kas, Firm Size dan Price To Book Value (PBV) terhadap Return Saham (Studi Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di BEI Tahun 2013-2015) Lusiana Dwi Kartika; Riri Purwacasila
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is 1) to find out the effect of net income, total cash flow, firm size and price to book value (PBV) on stock returns. 2) to determine the effect of net income on stock returns. 3) to determine the effect of the total cash flow on stock returns. 4). To determine the effect of firm size on stock returns. 5). to determine the effect of price to book value (PBV) on stock returns. The hypothesis in this study is that it is assumed that Net Profit, Total Cash Flow, Company Size, Price to Book Value (PBV) together have a positive effect on stock returns. The method selection is descriptive quantitative. Data Collection Techniques conduct library studies. Techniques of data analysis using classical assumption test, multiple linear regression analysis, hypothesis testing. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.002 which is smaller than the value of a which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) net income on stock returns obtained probability of sig value of 0.046 which is smaller than a value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant test of individual parameters (statistical test t) the total cash flow to stock returns obtained probability of sig value of 0.271 which is greater than a value of 0.05. Based on the results of the study, the fourth hypothesis is unacceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) firm size of stock returns obtained probability of sig value of 0.708 which is greater than a value of 0.05. Based on the results of the study, the fifth hypothesis can be accepted, it is proven from the results of testing the significant test individual parameters (statistical test t) price to book value on stock returns obtained probability of sig value of 0.023 which is smaller than a value of 0.05.
Analisis Faktor-Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Manufaktur Sektor Tekstil dan Garment yang terdaftar di BEI Tahun 2011-2015 Mohammad Nur Azis; Rizqo Suci Saputri
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 1 (2016): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is to analyze the effect of leverage, company size and profitability together on earnings management in the textile and garment sector manufacturing companies listed on the Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the Classical Assumption Test, Simple Linear Regression Analysis, Partial Testing (t-Test), Multiple Linear Regression Analysis, Simultaneous Testing (F Test), Determination Coefficient Analysis (R Square). Some conclusions taken in this study are from the results of the calculation of simple leverage regression testing on earnings management using SPSS obtained sig = 0.847> 0.05 so it can be concluded that leverage does not affect earnings management. From the results of simple regression testing company size measurement of earnings management using SPSS obtained sig =0.016 <0.05 so that it can be concluded that the size of the company influences earnings management. = 0,000 <0,05 so that it can be concluded that profitability has a significant effect on earnings management. From the results of the calculation of multiple regression testing leverage, company size and profitability together on earnings management using SPSS obtained a sig value = 0,000 <0,05 so that it can be concluded that leverage, company size and profitability jointly influence earnings management.
Pengaruh Kompetensi, Independensi, Profesionalisme, dan Peran Auditor Internal terhadap Pelaksanaan Good Corporate Governance Azizah Nuraeni Budiningsih; Inayah Adi Sari; Abdulloh Mubarok
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study is to determine the influence of competence, independence, professionalism, and the role of internal auditors on the implementation of Good Corporate Governance. The object of his research is BPR located in Central Java Region. The data were collected by using questionnaire method (primary) given to thirty internal auditors working in BPR. The analysis model used in this research is multiple linear regression analysis model which is done with the help of computer program SPSS version 23.0 for windows. The result of simultaneous research shows that the competence, independence, professionalism, and role of internal auditor have significant and significant effect on the implementation of good corporate governance proved by F = 76,975 significant 0,000 <0,05. Partially competence variable have positive and significant influence to the implementation of good corporate governance proved by significant value 0,005 <0,05, variable of independence have positive and significant influence to the implementation of good corporate governance proved with significant value 0,000 <0,05, professionalism variable have positive and significant to the implementation of good corporate governance is evidenced by significant value 0.000<0.05, the variable role of internal auditors have a positive and significant impact on the implementation of good corporate governance evidenced by significant value 0.042 <0.05.
Menentukan Strategi Kompetitif Penggilingan Padi (Rice Milling Unit) UD. Tani Jaya dengan menggunakan Analisis SWOT di Desa Nyamplung Sari, Kecamatan Petarukan Kabupaten Pemalang, Jawa Tengah Daryo; Mahben Jalil
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Determining the Competitive Strategy of Rice Milling Unit UD. Tani Jaya Using SWOT Analysis in Nyamplung Sari Village, Petarukan District, Pemalang Regency, Central Java ". Essay. Tegal: Faculty of Economics, Pancasakti University Tegal. 2017. The purpose of the study was to analyze the UD strategy. Tani Jaya in achieving competitive advantage by using SWOT analysis. Data collection methods used in the study are interviews, documentation, literature. While the data analysis methods used are descriptive analysis, industry analysis, consumer valuation analysis, matrix analysis of internal strategy factors and external strategy factors (IFS-EFS) and SWOT Analysis Phase. From the results of rating (rating) the results of identification of strengths and weaknesses as internal strategic factors obtained a value of 2,922 with the criteria of being. The results of rating (rating) the results of identification of strengths and weaknesses as external strategic factors obtained a value of 2.896 with the criteria being. Total scores from internal and external factors are mapped into internal and external matrices, the current position of the company is in cell V, namely growth / stability.
Pengaruh Nilai Kurs dan Tingkat Suku Bunga terhadap Dana Pihak Ketiga pada Bank Devisa di Indonesia Tahun 2010-2014 Dimas Yan Saputra; Gunistiyo
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study was to 1) to analyze the influence of return on assets (ROA) on stock returns 2) to analyze the influence of return on equity (ROE) to stock return 3) To analyze the effect of the current ratio (CR) on stock returns 4 ) to analyze the effect of the debt to equity ratio (DER) on stock returns and 5) to analyze the influence of return on assets (ROA), return on equity (ROE) current ratio (CR) and a debt to equity ratio (DER) together on stock returns. Data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression analysis, partial testing, simultaneous testing and coefficient of determination. Research shows that a significant difference between the return on assets on stock returns. This is evidenced from the results of testing at test obtained significant results. A significant difference between the return on equity on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the current ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. There is no significant relationship between debt to equity ratio on stock returns. This is evidenced from the results of the test results at test obtained significant results. A significant difference between the ROA, ROE, CR and DER to stock return. This is evidenced from the test results obtained F test probability value obtained significant results. From the calculation of unknown value determination coefficient of 0.658 means that return on assets (ROA) and return on equity (ROE) influence or contribute jointly to the stock return is affected by other factors that can not be explained.
Pengaruh Profitabilitas, Struktur Modal, dan Good Corporate Governance terhadap Nilai Perusahaan Jasa Sektor Properti, Real Estate dan Konstruksi Bangunan Sub Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015 Elza Aldilla Anastasia; Yuni Utami
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

Effect of Profitability, Capital Structure, and Good corporate governance on the Value of Service Companies in the Property, Real Estate and Building Construction of Property and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange in 20112015. Essay. Tegal: Faculty of Economics, Pancasakti University Tegal 2017. The purpose of this study was to determine the effect of profitability, capit al structure and good corporate governance on the value of service companies in the property, real estate and building construction sectors property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The hypothesis in this study is that it is assumed that profitability, capital structure and good corporate governance have an effect on the value of service companies in the property, real estate and building construction sectors, property and real estate sub-sectors listed on the Indonesia Stock Exchange in 2011-2015. The data collection method used in this study is documentation. While the data analysis method used is the classic assumption test, multiple regression, simultaneous test, partial test, and coefficient of determinati on analysis. From the results of the t-test calculation, the value of tcount is 3.663> t table of 1.98 with a significance value of 0.000 <0.05, meaning that there is a positive and significant effect on profitability on firm value. From the results of the t-test calculation, the value of tcount is 0.035 <ttable of 1.98 with a significance value of 0.972> 0.05, which means there is a positive and insignificant effect of the capital structure on firm value. From the results of the t-test calculation, the value of tcount is 1.829 <ttable of 1.98 with a significance value of 0.071> 0.05, which means there is a positive and insignificant effect of good corporate governance on firm value. Based on the results of the F test obtained Fcount of 5.573> Ftable of 2.68 with a significance value of 0.001 <0.05 means that there is a positive and significant effect of profitability, capital structure and good corporate governance on firm value.
Pengaruh Corporate Governance, Profitabilitas, Ukuran Perusahaan, dan Karakteristik Eksekutif terhadap Tax Avoidance Ibnu Muttaqin; Windi Niyyati Alnur Dewi; Ilman Nafi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

This study aims to examine the effect of good corporate governace the extent of tax avoidance to companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange . Elements of corporate governance that is used is the ownership of institutional, audits quality, independent commissioner, audit committee, profitability (return on assets), company size, and characteristic of executive (company risk). The population in this study was all companies manufacturing sector sub the food and beverage which is listed on the indonesia stock exchange 2011 until 2016. The study sample was determined by the purposive sampling method.The method of analysis that used is regression analysis multiple.The analysis showed that audits quality, audit committee, and company sizehas effect the tax avoidance. Whereas ownership institutional,independent commissioner, return on assets, and company risk has not effect the tax avoidance.
Pengaruh Modernisasi Sistem Adminnistrasi Perpajakan terhadap Kepatuhan Wajib Pajak Sri Murdiati; Heni Puji Setyaningrum; Kuspriatin Dwi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

This research aims: to determine the effect of modernization of organizational structure, modernization of organizational procedure, modernization of strategy organization, modernaziation of cultural organization simultaneously and partially on tax compliance. Data collection methods used were questionnaires. Population oh this research as many as 101 respondents, while the sample taken in this study amounted to 48 respondents. The data analysis method used is the analysis of multiple linier regresi along with classic assumption test, test hypotheses, as well as the coefficient of determination. The result of this study is the first hypothesis of all independent variables simultaneously affect the significant value of 0.000. The second hypothesis of modernization of organizational structure has no partial effect on the significant value of 0.386. The third hypothesis of modernization of organizational procedures has no partial effect on the significant value of 0.949. The fourth hypothetical modernization of organizational strategy had no partial effect on the significant value of 0.161. The fifth hypothesis of modernization of organizational cultural has a partial effect on the significant value of 0.001. The result of coefficient determination test obtained R2 value equal to 0,423 or 42,3%. It can be interpreted that 42.3% taxpayer compliance in this model is influenced by modernization of organizational structure, modernization of organizational procedures, modernization of strategy organization and modernization of cultural organization. While the rest of 57.7% influenced by other factors outside the model of this study.
Pengaruh Perencanaan Pajak dan Asset Perusahaan terhadap Manajemen Laba pada Perusahaan Perdagangan Besar yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015 Tri Sulistyani; Andika Dwi Kurniawan; Cairin Aulia
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 8 No 2 (2016): Agustus
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The purpose of this study was to determine the effect of tax planning and corporate assets simultaneously and partially on earnings management in large trading companies listed on the Indonesia Stock Exchange in 2012-2015. The population in this study are all companies that are members of large trading companies listed on the Stock Exchange in 2012-2015 with 32 companies. By using a purposive sampling technique obtained 21 companies that meet the criteria as a sample. The data collection method used in this study is documentation. While the data analysis used is testing classical assumptions, multiple linear regression analysis, simultaneous significance test (F statistical test), significant test of individual parameters (statistical test t) and coefficient of determination. Based on the results of the study, the first hypothesis is acceptable, it is proven from the results of testing the significant test simultaneous parameters (F statistical test) obtained probability of a sig value of 0.0012 which is smaller than the value of a which is equal to 0.05. Based on the results of the study, the second hypothesis is acceptable, it is evidenced from the results of testing the significant test of individual parameters (statistical test t) tax planning on earnings management obtained probability of sig value of 0.003 which is smaller than a value of 0.05. Based on the results of the study, the third hypothesis is unacceptable, it is proven from the results of testing the significant individual parameters (statistical test t) company assets to earnings management obtained probability of sig value of, 608 which is greater than a value of 0.05.

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