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Infestasi
Published by Universitas Trunojoyo Madura
ISSN : 02169517     EISSN : 24608505     DOI : doi.org/10.21107/infestasi
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 288 Documents
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KEMAMPUAN DEFFERED TAX DALAM MENJELASKAN INCOME SMOOTHING Fran Sayekti; Sekar Akrom Faradiza; Indrawati Poespita Dewi
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.494

Abstract

The aim of this research is to examine the ability of deffered tax to explain income smoothing in manufacturing company listed in BEI at 2005-2009. Using discretionary accrual may lead to errors in earnings management forecast due to misclasification of total accrual to discretionary and nondiscretionary accrual. Some research used deffered tax to solve this problem and they concluded deffere tax can be used to detect earnings management better than discretionary accrual. The differences of the rule to preparing income statement between commercial accounting and tax regulation make a differences in the number of profit that used to count the tax of profit. This differences motivate manager to used their discretion to choose accounting method that may lead to decrease the profit or to smooth the income. So we predict that deffered tax as a tool to income smoothing. This research used logistic regression to test the hypothesis and found that discretionary accrual give better explanation to earning management than deffered tax.
PENGARUH LABA, ARUS KAS OPERASI DAN ARUS KAS BEBAS TERHADAP DIVIDEN KAS (STUDI PADA EMITEN MANUFAKTUR DI BURSA EFEK INDONESIA) Jen Surya
InFestasi Vol 6, No 2 (2010): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i2.485

Abstract

The aim of this research is to examine and analyze the influence of   net income, operation cash flow, and free cash flow both simultaneously   and partially in manufacturing companies listed in Indonesian Stock Exchange (ISE). Observation periods  from 2001 until 2005. The type of  research used in verification research or research to verify hypothesis with simple random sampling.The object of population are  manufacturing industries which listed in Jakarta Stock Exchange that has net income, the positive operation cash flow, the positive free cash flow and paid cash dividend. This research sample 109 population. To aimed influence net income, the positive operation cash flow, and the positive free cash flow both simultaneously and partially use multiple regression.Result of this research show that; (1) net income has a significant influence    on cash dividend, (2) the positive operation cash flow has a significant influence on cash dividend, (3) the positive free cash flow ha a significant negative  influence on cash dividend, and (4)  simultaneously net income,  operation cash flow, and free cash flow  has a significant  influence on cash dividend.
ANALISIS NILAI PERUSAHAAN SEBELUM DAN SETELAH KONVERGENSI PSAK DENGAN IFRS Reka Maiyarni
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.531

Abstract

The purpose of this study was to obtain empirical evidence and understand the effects of capital structure, profitability, firm size, and managerial ownership on firm value before and after the convergence of GAAP with IFRS in manufacturing companies in the period 2008-2013. The selection of sample used purposive sampling and obtained 372 companies. The result of this study showed that prior to the convergence of GAAP with IFRS, the profitability affected the value of the company. After the convergence, profitability, firm size, and managerial ownership affected the value of the company. Meanwhile, the combined models indicatedthat profitability, firm size, and managerial ownership affected the value of the company. This study also showed that variable profitability, firm size, and managerial ownership affect the value of the companysimultaneously. The Chow test indicated that there were differences in the value of the company before and after the implementation of IFRS.
PENGEMBANGAN KUALITAS PEMBELAJARAN AKUNTANSI PERPAJAKAN SEBAGAI UPAYA PENINGKATANKINERJA MAHASISWA - Supriyati
InFestasi Vol 10, No 1 (2014): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i1.508

Abstract

This study aimed to examine the effect of the learning process to the understanding of taxation and accounting student performance. This research is a quantitative research. Data was collected through questionnaires spread directly to the students who are taking courses accounting taxation. This research completed independent sample test to each variable in terms of gender and level. In addition, it tested the effect of the learning process variables on the understanding of tax accounting and accounting understanding of the influence of taxation on student performance. This study was conducted on 62 students. Statistical tests showed that students’ perceptions of understanding of accounting and tax accounting understanding in terms of gender have the same perception, but in terms of students' perceptions of force seems to have different perception. Students' perceptions on taxation and understanding the learning process both in terms of gender and class showed that they have the same perception. Regression testing results showed that the learning process based on the learning case has no significant impact on the understanding of tax accounting, while accounting understanding has a significant influence on student performance.
ANALISIS PERAN INTERGRITAS MANAJEMEN DALAM PENETAPAN TINGKAT MATERIALITAS F. Ahmad Kurniawan
InFestasi Vol 7, No 2 (2011): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i2.499

Abstract

Audit of financial statements intended to obtain reasonable assurance that financial statements are free of material misstatement. Auditor in planning and implementing audit concern with the problem material financial statement and not responsibility for error or deception is not material to the financial statements. Management integrity as principal support of quality control environment and the primary elements internal control that could affect the auditor’s decisions in the determination of materiality. Integrity is the ethical standard in the institution include management action to reduce or elimination the urge and temptation that my cause personnel to act dishonest, illegal or unethical. Though a qualitative methodology, researcher conduct studies on the role integrity management in the determination level of materiality. The research was conducted three stages, stages a thorough exploration, focus exploration and confirmation phase. Analysis of data with the logic of pairing patterns approach (Yin, 2002:140) include analysis domain and taxonomic analysis. Based on the results of research that integrity management is not major consideration in the determination of materiality.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN Leli Amnah Rakhimsyah; Barbara Gunawan
InFestasi Vol 7, No 1 (2011): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v7i1.490

Abstract

This study aims to examine the effect of investment decisions, financing decisions, dividend policy and interest rates to corporate value. Samples are 25 companies listed in Indonesia Stock Exchange as a sample study based on purposive sampling. Criteria for the sample are a manufacturing company that went public and listed consecutively at the Indonesian Stock Exchange (BEI) in the period 2005-2009 and manufacturing companies that distribute cash dividends during the study period.Data used in this research is secondary data in the form of financial reports, the BI Rate, Fact Book, ICMD (Indonesian Capital Market Directory) and other references that support this research. Data analysis technique uses the classical assumption test: normality test, multicollinearity, autocorrelation test and the test heterocedastity. Test hypothesis using multiple regression analysis using SPSS 17.The results of this study indicate that 1) Investment decision has positive influence to corporate value. 2) Financing decision does not affect to corporate value. 3) Dividend policy has a negative and significant effect to corporate value. 4) Interest rates do not affect to corporate value.
PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, GAYA KEPEMIMPINAN, DAN KOMPETENSI TERHADAP KINERJA PEMERINTAHAN DAERAH (STUDI EMPIRIS PADA KABUPATEN BANGKALAN) - Mufarrohah; Sutrisno T; Bambang Purnomosidhi
InFestasi Vol 9, No 2 (2013): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i2.564

Abstract

This research aims to test and prove empirically the effect of organizational culture, organizational commitment, leadership style, and competence on the local government performance. The data collection in this research is conducted by survey method. Sample of this research is the functionary staffs of echelon II and echelon III in Local Government Bangkalan. Techniques of data analysis employs Structural Equation Modeling (SEM) and analysis tool utilizes Partial Least Square (PLS).  The results of this research indicate that there is a positive influence of organizational culture, leadership style, and the competence on the local government performance of Bangkalan. When the organizational culture, leadership style and competence is high, the performance of local government is also high. Organizational commitment has a negative influence and significant on the performance of local government Bangkalan.
DOUBLE DUTIES: PAJAK DAN SUMBANGAN KEAGAMAAN DALAM PERSPEKTIF MASYARAKAT HINDU BALI (Studi pada Wajib Pajak Orang Pribadi Umat Hindu Perantauan Asal Bali Di Sektor Tropodo Sidoarjo) Made Dudy Satyawan; Lintang Venusita
InFestasi Vol 10, No 2 (2014): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v10i2.527

Abstract

This study aims to explore the practice of giving Punia Hindu Balinese community in Sidoarjo Tropodo. Phenomenological qualitative research approach that connects between the attitudes and behaviours of Hindus who pay taxes to fund events Punia and issuance of Government Regulation No. 60 in 2010 and other relevant tax laws. Dana Punia is a form of religious endowments to Hindus which is compulsory that can be deducted from income payments through Badan Dharma Dana Nasional. Techniques of data analysis consists of three stages: data reduction, data display, conclusion drawing and verification. The result of an interview shows that there are two groups of respondents having different views, the first group looked at double duties: Taxes and Religious Contribution as subjective norm for individuals to devout Hindus and dutifully fulfilling without being influenced by tax incentives. The concept of making sincere and honest awareness shapes individual attitudes and behaviour. The second respondent group has different views, rights and obligations of the same can be done in accordance with the knowledge that it is warranted. Utilization tax on funds paid Punia Hindus are justified and act according to informants would increase the impact on the honesty of taxpayers because there is no discrimination in the tax laws.
MEKANISME TATA KELOLA KORPORAT: MAMPUKAH MENURUNKAN COST OF EQUITY CAPITAL? - Tarjo
InFestasi Vol 6, No 1 (2010): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v6i1.481

Abstract

This objective of this study is to analyze the effect of good corporate governance mechanism that consist of board of commissioners’ independence, information transparency, and audit committee on the cost of equity capital. Board  of commissioners independence, information transparency, and audit committee are able to role as the mechanism good corporate governance.The result showed that cost of equity capital is effected by board  of commissioners independence, information transparency, and audit committee. Thereby in order to reduce cost of equity capital those three variable must be well managed by means of good corporate governance effective.
KAJIAN IMPLEMENTASI CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH DITINJAU DARI SHARIAH ENTERPRISE THEORY PADA PT. BANK PEMBIAYAAN RAKYAT SYARIAH BHAKTI SUMEKAR CABANG PAMEKASAN - Samsiyah; Yudhanta Sambharakhresna; Nurul Kompyurini
InFestasi Vol 9, No 1 (2013): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v9i1.504

Abstract

The objective of this study is to analyze the implementation of corporate social responsibility (CSR) of syariah banking based on the shariah enterprise theory. This study explore how BPRS Bhakti Sumekar apply its company social responsibilities. It uses observation method, interview method, and documentation method towards parties responsible to implement CSR and uses analyses based on disclosure items of social responsibilities of shariah enterprise theory. The results shows that CSR implementation of PT. BPRS Bhakti Sumekar is still very limited, performed voluntarily, and still far in the way to correspond to the shariah enterprise theory.

Page 3 of 29 | Total Record : 288

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