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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
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Articles 130 Documents
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PENGARUH HUMAN CAPITAL, STRUCTURE CAPITAL, DAN PHYSICAL CAPITAL TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA Agustinus Jeneo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5521

Abstract

The objective of this study are to analyze the impact of intellectual capital (HumanCapital, Structure Capital and Physical Capital) on company’s financial performance Return on Assets (ROA) dan Return On Equity (ROE). This research used banking company data that listed in Indonesia Stock Exchange (IDX) 2011-2012. The model that used to measure intellectual capital was Pulic model agregatly-using Value Added Intellectual Coefficient (VAIC™) or separately-using Human Capital Efficiency (HCE), Structure Capital Efficiency (SCE), and Physical Capital/ Capital Employed Efficiency (CEE). The result show: (1) Human Capital Efficiency (HCE) not significant  impact on ROA, (2) Human Capital Efficiency (HCE) not significant impact on ROE, (3) Structure Capital Efficiency (SCE) not significant impact on ROA, (4) Structure Capital Efficiency (SCE) negative impact on ROE (5) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROA, (6) Physical Capital/Capital Employed Efficiency (CEE) has a positive significant impact on ROE
PENGARUH FAKTOR PAJAK DAN FAKTOR-FAKTOR LAIN TERHADAP LEVERAGE PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferdian Pardosi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5569

Abstract

Usage of debt can increase the value of the company, but with the consideration of potential financial distress the company will limited its total debt. To optimize the capital structure, the company must considered trade-off between gain of tax shield and loss from potential financial distress. The main purpose of this research was to test empirically, any factors that influence the leverage for there are still inconsistence research results from the prior study. Based on the data of the manufacture companies listed on Indonesia Stock Exchange (BEI), in addition of using tax factors that consisted of corporate tax rate, and non-debt tax shield, influencing the leverage, there are also another factors influencing the debt, which are investment opportunity set, profitability, and past debt. The whole analysis of this study based on the theory of structure of capital and the theory of the firm. The analyzed data are the combination of time series and cross-section data or panel data, utilizing the regression model supported by the software SPSS 20 on 0,05 or 5% of significance level. The result of the study shows that at the significance level of 0,05, investment opportunity set (0,006) and past debt (0,000) has significant positive effect on the leverage. While the corporate tax rate (0,721), non-debt tax shield (0,133) has no significance effect for the leverage at the significance of 0,05. While profitability (0,000) negatively has significance effect for the leverage at the significance of 0,05
ANALISIS PENGARUH PROFESIONALISME PEMERIKSA PAJAK, KEPUASAN KERJA DAN KOMITMEN ORGANISASI TERHADAP KINERJA FISKUS DENGAN AUDIT JUDGMENT SEBAGAI VARIABEL INTERVENING (Studi Pada Kantor Pelayanan Pajak Di Wilayah Jakarta Timur) Sri Widari
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5538

Abstract

The primary data in this study was obtained from the questionnaire answers to tax inspectors Tax Office Region East Jakarta. The data can be collected as many as 107 people from 140 questionnaires distributed to the tax inspectors. This is due to a mutation on a large scale at Regional Tax Office, East Jakarta. Statistical methods were used to test each hypothesis is SEM analysis on the program Lisrel The results of this study indicate that not all hypotheses are built to be accepted, it demonstrates that positively affect the professionalism and commitment of audit judgment, but this study did not find evidence of professionalism influence on job satisfaction and organizational commitment, this happens probably because the value of professionalism adopted tax inspectors often conflict with rules that differ from the environment in which auditors work
PERAN GCG DAN STRUKTUR KEPEMILIKAN DALAM MENDETEKSI MANAJEMEN LABA MELALUI DISCRETIONARY REVENUE Marinus Gea
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5526

Abstract

This study aims to examine the role of good corporate governance (GCG) and the ownership structure in the control of management incentives to perform earnings management. GCG in this study measured using indices issued by GCG agencies in Indonesia, Indonesian Institute for Corporate Directorship (IICD). Ownership structure under test consists of managerial ownership, institutional ownership, and foreign ownership. Earnings management measured by discretionary revenue models of Stuben (2010). Samples were analyzed are a manufacturing company study period of 2009 to 2012. Testing the hypothesis is done by using multiple linear regression method. The test results showed that the GCG proven to reduce earnings management. However, all of the ownership structure in this study is not proven negative effect on earnings management. Implications of this research are expected to contribute as additional information for practitioners, academics and policy makers related to the implementation of good corporate governance and ownership structure and its impact on earnings management incentive measures
PERSEPSI WAJIB PAJAK ORANG PRIBADI ATAS PERUBAHAN PTKP DAN TARIF PAJAK SERTA PENGARUHNYA TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Juita Tanjung
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 2 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i2.5543

Abstract

The change of tax regulations often creates hesitation to people. The low level of awareness to these changes resulting to apathetic attitude that people tend to ignore the obligation as a tax payer. A research would be interesting and useful when identifying about people perception against to the change of tax regulations, in this case is income tax. Perception can be used as a measurement on how people assess the problems or changes. A positive perception to the change of "Undang-undang Pajak Penghasilan" related to the change of "Penghasilan Tidak Kena Pajak dan Tarif" is expected hence it can increase the compliance level from each tax payer. By utilization sample of respondent, that is, 52 persons, this research examines whether or not tax payer perception towards changes in Tax Allowance and Tariff Taxes has impact on the nature of their tax payment on regular basis. Obtained data are processed using double-sided regression with the assistance of SPSS 22 computer program. The research shows significant result as much as 0,032 or < 0,05 which means that there is impact of perception about those changes in Tax Allowance to the nature of their tax payment. As regards to perception towards changes in tariff taxes, it has significant result as much as 0,746 or > 0,05 which means that there is no impact of perception to the nature of their tax payment.
ANALISA PENGARUH KRISIS SUBPRIME MORTGAGE TERHADAP INDIKATOR RETURN SAHAM INDUSTRI KONSUMSI YANG TERDAFTAR DI BEI Ridwan Zulpi Agha
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5534

Abstract

The economic crisis of 2008, better known by the Subprime Mortgage crisis, greatly affecting the economic conditions and the capital markets at that time, especially for the economy and capital markets in the country where was the crisis came from, the U.S. and also in other developed countries, such as Japan Germany, France, etc. Behind of gloomy capital market conditions in some of these countries, there are still a few other countries that are not affected at all and even influence those that experience an increase in capital market transactions. According to economic experts, one of these countries is Indonesia, with one of the indications is that the share purchase transaction to the consumer sector firms in Indonesia was increased significantly. That's why this study was conducted to examine the effect of the economic crisis of 2008 to the indicators stock return sector consumption listed on Indonesia Stock Exchange (BEI). This study uses data of annual financial statements published by companies in the consumer sector from 2004 up to 2012. Analysis techniques used in this study is a multiple linear regression with different test of  an average value and test of different regression models. The results showed, there were significant differences in the regression model stock returns in the period before and after the economic crisis, and there was significant difference in the average value of the variable ROA and CR as a result of the economic crisis Subprime Mortgage
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 1 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.5522

Abstract

The purpose of this research is examine the factors that affect tax compliance, with the approach  Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of  foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation
ANALISIS PENGARUH RASIO KEUANGAN, ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) TERHADAP RETURN SAHAM INDUSTRI TELEKOMUNIKASI DI INDONESIA S Sudarsono
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 8, No 2 (2017)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i2.5533

Abstract

Communication technology is always progressing increasingly over the years, the size of the potential market for the telecommunications industry in Indonesia make trading securities, especially shares in the telecommunications industry sectors which listed on the Indonesian Stock Exchange, become one of the profitable business for investors. Before investing, an investor needs to do the analysis to avoid investment failure. Some ways of analysis that can be used is by measuring the performance of the company using the financial ratios method, EVA, MVA and than connected them to predict the likelihood of return of shares to be invest. This study uses the data of annual financial statements published by the Telecommunications sector firms in the period 2008 to 2013, with a total population of six companies and using purposive sampling technique. Analysis technique used in this study was a multiple linear regression. The results indicate that financial ratios such as Earnings Per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER) and Market Value Added (MVA) has a significant effect on stock returns telecommunications sector listed on the IDX. While the Financial Ratios Return on Equity (ROE) and Economic Value Added (EVA) has no significant effect
PENGARUH TOTAL ASSETS TURN OVER DAN MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sub Sektor Food and Baverage yang terdaftar di Bursa Efek Indonesia periode 2014-2018) Kiki Luviani
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 10, No 2 (2019)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v10i2.18002

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari Total Assets Turn Over (TATO) dan Mekanisme Good Corporate Governance terhadap Financial Distress yang diukur dengan model Altman Z-Score (1995). Mekanisme Good Corporate Governance diukur dengan kepemilkan institusional, kepemilikan manajerial, komite audit dan dewan direksi. Pada sub sektor Food and Baverage memiliki 25 populasi dengan sample yang diteliti menjadi 16 perusahaan yang memenuhi kriteria yang diinginkan oleh peneliti pada periode 2014 – 2018. Hasil penelitian menunjukkan secara parsial Total Assets Turn Over tidak berpengaruh terhadap Financial Distress sedangkan Mekanisme Good Corporate Governance yang diukur dengan Kepemilikan Intitusional, Komite Audit dan Dewan Direksi tidak berpengaruh positif signifikan terhadap Financial Distress tetapi Kepemilikan Manajerial berpengaruh positif signifikan terhadap Financial Distress pada perusahaan Sub-Sektor Food and Baverage di Bursa Efek Indonesia periode 2014-2018
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK (Studi Perusahaan Manufaktur Subsektor Pulp dan Kertas, Periklanan Percetakan dan Media Di Bursa Efek Indonesia Periode 2015-2018) Indah Herlina; Feber Sormin
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 2 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v9i2.17342

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility, leverage dan profitabilitas terhadap agresivitas pajak. Variabel bebas yang digunakan dalam penelitian ini adalah corporate social responsibility, leverage dan profitabilitas, sedangkan variabel terikat dalam penelitian ini adalah agresivitas pajak. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan manufaktur di industri kertas dan periklanan, percetakan dan media yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Ada 60 perusahaan yang memenuhi kriteria. Rancangan data penelitian dilakukan dengan menggunakan uji penelitian kausal. Pengolahan data dilakukan dengan menggunakan uji analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis menggunakan SPSS 21. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap agresivitas pajak, sedangkan corporate social responsibilty dan leverage tidak berpengaruh terhadap agresivitas pajak.

Page 10 of 13 | Total Record : 130

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