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JAKPI
Published by Universitas Negeri Medan
ISSN : 23017481     EISSN : 27765474     DOI : https://doi.org/10.24114/jakpi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Akuntansi, Keuangan & perpajakan Indonesia (JAKPI) di kelola oleh Jurusan Akuntansi Universitas Negeri Medan yang di terbitkan dua kali dalam setahun, yaitu pada bulan April dan September. Jurnal ini adalah media publikasi ilmiah yang di terbitkan secara on line dengan mempublikasikan hasil-hasil penelitian baik dalam bentuk riset kuantitatif maupun kualitatif dan kajian teori oleh para akademisi, praktisi, mahasiswa, dan pihak-pihak yang berkepentingan. Adapun cakupan dari jurnal pada bidang akuntansi keuangan, perpajakan, akuntansi syariah, sistem informasi akuntansi, dan auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "Vol 7, No 2 (2019): September" : 6 Documents clear
Pengaruh Profitabilitas, Pajak, Mekanisme Bonus, Kepemilikan Asing, Debt Covenant Dan Intangible Assets Terhadap Transfer Pricing (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2015 – 2017) Destriana Br Ginting; Yulita Triadiarti; Erny Luxy Purba
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18155

Abstract

Abstrak :  The problem in this research is Transfer pricing is a company policy in determining the price of transactions between division members in a multinational company, which makes it easy for companies to adjust internal prices for goods, services and intangible assets traded so as not to create prices that are too low or too high. But in practice transfer pricing is one of the efforts of corporate tax planning with the aim of minimizing the tax burden that must be paid by engineering transfer prices between companies that have special relationships. The population of this research is 143 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The research sample was 16 companies with purposive sampling method, with quantitative research types. The data used is secondary data, namely the company's financial statements obtained from www.idx.co.id. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The data analysis technique used is descriptive statistics, classic assumption test, multiple regression analysis, coefficient of determination, F-statistical test, and t-statistical test. The dependent variable in this study is Transfer Pricing which is Proxied with RTP ( Related Party Transaction) . Independent variables used are Profitability, Tax, Bonus Mechanisms, Foreign Ownership , Debt Covenant and Intangible Assets . The analytical method used in this study is multiple regression analysis with SPSS 20. Based on the results of this study simultaneously Profitability, Taxes, Mechanisms of Bonuses, Foreign Ownership, Debt Covenants and Intangible Assets no significant effect on Transfer Pricing . Partially Only Intangible Assets that affect Transfer Pricing .  The conclusion of this study is that Profitability has no effect on Transfer Pricing, Tax has no effect on Transfer Pricing, Bonus Mechanism has no effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, Debt Covenant has no effect on Transfer Pricing and Intangible Assets Influence Transfer Pricing. Keywords: Transfer Pricing , profitability, Taxes, Bonus Mechanisms, Foreign Ownership, Debt Covenant , Intangible Assets
Peningkatan Kesejahteraan Rakyat Di Daerah Melalui Desentralisasi Fiskal Muhammad Fadlillah Fauzukhaq; Sukendar -; Fitri Damayanti; Hendrieta Ferieka
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18156

Abstract

Abstrak : Pajak merupakan tulang punggung negara karena selain menjadi sumber utama penerimaan, juga memiliki fungsi distribusi atau sebagai alat pemerataan pendapatan. Berdasarkan jenis dan potensinya, pajak penghasilan (PPh) selama ini diharapkan menjadi penyumbang terbesar penerimaan pajak. Kenaikan target PPh juga seiring dengan meningkatnya pembiayaan pemerintah untuk memenuhi kebutuhan masyarakat terkait pelayanan publik. Namun, meningkatnya target PPh dalam beberapa tahun terakhir tidak diiringi dengan peningkatan pertumbuhan realisasi. Pertumbuhan realisasi PPh dalam beberapa tahun terakhir cenderung mengalami perlambatan. Selain itu, pertumbuhan pendapatan pada sektor PPh belum dapat meningkatkan besaran Bagi Hasil PPh bagi daerah sebagai implementasi desentralisasi fiskal agar daerah dapat melaksanakan pembangunan dan mencapai kesejahteraan sesuai amanat konstitusi tanpa dibatasi hak-hak mengelola dan memperoleh pembiayaan dari pemerintah pusat sebagai pelaksana desentralisasi fiskal ke daerah. Penelitian ini bertujuan untuk meningkatkan kapasitas fiskal daerah melalui desentralisasi pajak penghasilan. Penelitian ini dilakukan secara komprehensif melalui metode yuridis normatif, yuridis empiris (sosiolegal), aspek ekonomi perpajakan (economy of taxation), prinsip-prinsip perpajakan yang baik khususnya keadilan di bidang perpajakan dan kesetaraan antara hak dan kewajiban Otoritas Pajak dan Wajib Pajak. Kata Kunci : Desentralisasi Fiskal; Otonomi; Undang-undang Pajak Penghasilan; Kesejahteraan; Fiskal Daerah
Analisis Pengaruh Faktor-Faktor Fundamental terhadap Harga Saham pada Bank - Bank Plat Merah tahun 2008-2018 Firnanda Novita R; Maureen Inesella LT; David Kaluge
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18152

Abstract

Abstrak :Pasar modal sebagai sarana investor dalam menjual dan membeli saham (stock) dan obligasi (bond), dimana perusahaan itu memiliki tujuan bahwa hasil penjualan saham itu bisa dimanfaatkan untuk memperkuat dana perusahaan. Penilaian harga saham secara akurat bisa meminimalkan resiko sekaligus membantu investor mendapatkan keuntungan, mengingat investasi saham di pasar modal merupakan jenis investasi yang beresiko tinggi meskipun menjanjikan keuntungan relatif besar.Faktor-faktor fundamental yang diwakili oleh kinerja keuangan menjadi sumber informasi sebagai bahan pertimbangan dalam keputusan investor.Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh faktor-faktor fundamental secara parsial dan simultan terhadap harga saham pada Bank - Bank Plat Merah pada tahun 2008-2018.Variabel yang digunakan dalam penelitian ini adalah faktor-faktor fundamental yang diwakili kinerja keuangan sebagai variabel independen dan harga saham sebagai variabel dependen. Kinerja keuangan diukur dengan Earning per Share (X1), Price Earning Ratio (X2), Price to Book Value (X3), Return to Equity (X4) dan Debt to Equity Ratio (X5) serta harga saham (Y). Metode penelitian yangdigunakan adalah model data panel. Data yang digunakan dalam penelitian ini adalah data pooling, yang merupakan kombinasi antara data cross section dan data time series yang diambil dari laporan keuangan tahunan bank-bank plat merah yaitu Bank Mandiri, Bank BRI, Bank BNI dan Bank BTN serta data harga saham yang diambil dari Bursa Efek Indonesia. Pengujian data dilakukan dengan menggunakan analisis statistik yaitu analisis data panel, uji t dan uji F. Uji t digunakan untuk mengguji pengaruh variabel independen secara parsial terhadap variabel dependen. Uji F digunakan untuk menguji pengaruh variabel independen secara bersama-sama terhadap variabel dependen.Hasil penelitian menunjukkan bahwa variabel independen, faktor-faktor fundamental yang diwakili kinerja keuangan secara bersama-sama berpengaruh signifikan terhadap harga saham. Faktor - faktor fundamental yang diwakili oleh variabel EPS, PBV, ROE, dan DER berpengaruh signifikan secara parsial terhadap harga saham, sedangkan variabel PER tidak berpengaruh signifikan secara parsial terhadap harga saham pada Bank-Bank Plat Merah pada tahun 2008-2018.  Kata kunci :Faktor-Faktor Fundamental, Kinerja Keuangan, Harga Saham
Pengaruh Kinerja Lingkungan Terhadap Kinerja Keuangan Dengan Corporate Responsibility Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Terdaftar Di Bursa Efek Indonesia Tahun 2015 – 2017 Marini Yuniarti; Tapi Rumondang Sari Siregar
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18157

Abstract

Abstract : This research is about the problem of environmental performance on financial performance with corporate social responsibility as an intervening. This study aims to determine the Influence of Environmental Performance on Financial Performance with Corporate Social Responsibility as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange and participate in the Corporate Performance Assessment Program (PROPER) of the Ministry of Environment of the Republic of Indonesia. The research period used is 2015-2017. The population in this study are Manufacturing Companies listed on the Indonesia Stock Exchange and participate in the Corporate Performance Assessment Program (PROPER) of the Ministry of Environment of the Republic of Indonesia in the 2015-2017 observation period. The research sample was taken using a purposive sampling method . 24 Manufacturing Companies obtained as samples. The results of the first hypothesis analysis indicate that the results of the t test for environmental performance variables obtained a significance value of 0.096, which means greater than 0.05. While in the second hypothesis, the test results are seen from the significance value of the environmental performance variable of 0.001 which means less than 0.05. Furthermore, the third hypothesis is calculated by multiplying the indirect coefficient, namely ((0,051) x 13,236) = 0,675036 so that the total effect becomes (0,498 + (0,051) x 13,236)) = 1,173036. This means that the level of indirect influence of Environmental Performance on financial performance is 1,173036 greater than the direct relationship coefficient of 0,498. Based on the results of data analysis it can be concluded that: (1) Environmental Performance does not affect Financial Performance . (2) Environmental Performance has a positive and significant effect on Corporate Social Responsibility . (3) Partially Environmental Performance has a positive and significant effect on Financial Performance with Corporate Social Responsibility as an intervening variable. Keywords: environment performance, financial performance, corporate social responsibility
Pengaruh Leverage, UkuranPerusahan, Kualitas Audit dan Independensi Auditor Terhadap Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar di BEI Periode 2015-2017. Rosmiati -; Jihen Ginting
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18153

Abstract

Abstrak : The problem in this study is how the influence of leverage, company size, audit quality and auditor independence on earnings management. The purpose of this study was to determine the effect of leverage, firm size, audit quality and auditor independence on earnings management. The population in this study are the entire companies of manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017, which amounted to 143. However, from this population there are 128 annual reports that do not meet the research criteria and which are 15 annual reports in each year due to this study took 3 years of data, the number of samples was 45 annual reports. The analysis technique uses a purposive sampling technique with several criteria. The analysis technique in this study used multiple regression analysis with the help of the SPSS program. The results of this study indicate that Leverage, Company Size, Audit Quality and Auditor Independence simultaneously have no effect on earnings management. Partially Leverage has a negative effect on earnings management, Company Size does not affect earnings management, Audit Quality does not affect earnings management and Auditor Independence does not have an effect on earnings management. Keywords: Leverage, Company Size, Audit Quality, Auditor Independence, Earnings Management.
Pengaruh Praktik Internet Financial Reporting (Ifr) Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia) Dian Annisa Putri; Khairunnisa Harahap; Akmal Huda Nasution
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol 7, No 2 (2019): September
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v7i2.18154

Abstract

Abstract : The problem in this research is the advancement of technology to make the company that makes official website in disclosing financial and nonfinancial information, Internet change the presentation of company information. This research aims to determine the influence of Internet Financial Reporting practices on the market value of LQ45 decisively company listed on the Indonesia Stock Exchange (IDX) period 2018. The population of this research is 50 LQ45 companies listed on the Indonesia Stock Exchange (IDX) period 2018. The sampling method used is purposive sampling, with a sample number of 32 companies. The data analysis technique in this study is a double linear regression analysis. An independent variable is internet financial reporting. The research uses control variables i.e. EPS, Bvps, company size, profitability, liquidity, and leverage. The dependent variables in this study are the company's market value. The results in this study of internet financial reporting practices influenced the company's market value. Two control variables i.e. company size and profitability are influential to the company's market value. While the variable control eps, bvps, liquidity and leverage have no significant effect on the company's market value.   The conclusion in this study is that internet financial reporting practices have significant effect on the company's market value. Variable size control firms and profitability have significant effect on the company's market value. However for variable control EPS, Bvps, liquidity, and leverage have no significant effect on the company's market value.Keywords: Internet Financial Reporting, Company market value

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