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INDONESIA
Jurnal Tekun
Published by Universitas Mercu Buana
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Core Subject : Education,
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Articles 130 Documents
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PENGARUH UMUR, PENDIDIKAN, PENGHASILAN BRUTO, DAN MORAL TERHADAP KEPATUHAN PEMBAYARAN PAJAK (Studi Empiris WPOP Usahawan pada Mall Ciputra) Isthi Wahyuning Tyas
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 4, No 2 (2013)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v4i2.311

Abstract

Tujuan penelitian ini adalah sebagai berikut: 1) Menemukan bukti empiris mengenai pengaruh umur Wajib Pajak terhadap kepatuhan pembayaran pajak; 2) Menemukan bukti empiris mengenai pengaruh pendidikan Wajib Pajak terhadap kepatuhan pembayaran pajak; 3) Menemukan bukti empiris mengenai pengaruh penghasilan bruto Wajib Pajak terhadap kepatuhan pembayaran pajak; 4) Menemukan bukti empiris mengenai pengaruh moral Wajib Pajak terhadap kepatuhan pembayaran pajak. Jenis penelitian ini digolongkan pada penelitian yang bersifat kuantitatif kausalitas. Populasi dalam penelitian ini adalah wajib pajak orang pribadi usahawan di Mall Ciputra. Pemilihan sampel dengan metode convenience sampling. Jenis data yang digunakan adalah data subyek, dan sumber data yang digunakan adalah data primer. Metode pengumpulan data yang digunakan adalah dengan menggunakan kuesioner yang dibagikan kepada 100 responden. Analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan, 1) Umur Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 2) Pendidikan Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 3) Penghasilan Bruto Wajib Pajak berpengaruh positif dan signifikan terhadap kepatuhan membayar Pajak; 4) Moral Wajib Pajak pengaruh positif dan signifikan terhadap kepatuhan membayar Pajak. Kata kunci: umur, pendidikan, penghasilan bruto, moral, kepatuhan pembayaran pajak.
PENGARUH BEBAN PAJAK TANGGUHAN DAN STRUKTUR KEPEMILIKAN TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Arief Febrianto
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 2 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i2.296

Abstract

Penelitian ini bertujuan untuk menguji pengaruh beban pajak tangguhan dan struktur kepemilikan (asing, pemerintah, institusi, manajerial dan keluarga) terhadap manajemen laba pada perusahaan manufaktur. Peneliti menggunakan kontrol variabel seperti ukuran, leverage, ROE dan pertumbuhan juga. Kompleksitas bisnis perusahaan berasal dari diversifikasi perusahaan akan meningkatkan asimetri informasi antara manajer dan investor dan mempengaruhi manajemen laba oleh perusahaan. Penelitian ini menggunakan data dari 64 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2010 hingga 2012. Data penelitian adalah data sekunder yang diperoleh dari Bursa Efek Indonesia dan ICMD 2010-2012. Hasil penelitian ini menunjukkan kepemilikan asing memiliki pengaruh positif dalam manajemen laba. Sementara itu, studi ini tidak menemukan efek yang signifikan dari beban pajak tangguhan, kepemilikan pemerintah, kepemilikan institusional, kepemilikan manajerial dan kepemilikan keluarga terhadap manajemen laba. Kata kunci: struktur manajerial, struktur keluarga, ukuran, leverage, ROE, pertumbuhan, manajemen laba
PENGARUH LATAR BELAKANG PENDIDIKAN, PENGALAMAN KERJA, KOMPETENSI DAN INDEPENDENSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) TERHADAP KUALITAS HASIL PEMERIKSAAN (Studi Empiris Pada Jaksa Agung Muda Bidang Pengawasan Kejaksaan Agung Republik Indonesia) Tutu Kusna Nugraha
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 6, No 2 (2015)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v6i2.333

Abstract

Tujuan penelitian ini adalah untuk menggambarkan pengaruh latar belakang pendidikan, masa kerja , kompetensi dan independesi aparat pengawasan internal pemerintah ( apip ) di kantor Kejaksaan Agung Republik Indonesia. Metode yang digunakan dalam sampel adalah metode sensus pada 130 kuesioner yang di distribusikan, ada 104 kuesioner yang telah dikembalikan. Analisis data menggunakan regresi linier berganda. Hasil penelitian ini menunjukkan bahwa latar belakang pendidikan, masa kerja, kompetensi dan kemandirian apip memiliki pengaruh yang signifikan terhadap kualitas hasil pemeriksaan.Kata Kunci: Latar Belakang Pendidikan, Pengalaman Kerja, Kompetensi, Independensi dan  Kualitas Hasil Pemeriksaan.
PENGARUH TUNJANGAN KINERJA, SISTEM PENGENDALIAN INTERNAL, KULTUR ORGANISASI TERHADAP FRAUD PEGAWAI NEGERI SIPIL Irma Martaningtyas
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 1 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i1.280

Abstract

Penelitian ini bertujuan untuk mengetahui menguji dan menganalisa pengaruh tunjangan kinerja, sistem pengendalian internal, kultur organisasi terhadap fraud dan bentuk – bentuk fraud yang dilakukan oleh Pegawai Negeri Sipil. Perhitungan jumlah sampel menggunakan stratified random sampling. Untuk uji validitas dan reliabilitas serta analisa data digunakan metode SEM (Structural Equation Modeling) dengan menggunakan program Warp PLS. Hasil Penelitian untuk uji validitas dan reliabilitas diperoleh nilai loading > 0.70, nilai p value < 0.05 dan VIF < 3.3 dan nilai Composite reliability dan Cronbach Alpha diatas 0.70. Sedangkan untuk konstruk model masing-masing Lv mempunyai nilai p-value < 0.05 dan VIF < 3.3 yang mana berarti bahwa nilainya signifikan dan tidak ada multikolinearitas. Untuk analisa data dalam penelitian ini diperoleh bahwa terdapat hubungan positif antara tunjangan kinerja dengan fraud, tidak terdapat hubungan antara sistem pengendalian internal dengan fraud dan terdapat hubungan negatif antara kultur organisasi dengan fraud. Kata Kunci: Tunjangan Kinerja, Sistem Pengendalian Internal, Kultur Organisasi, Fraud.
DETERMINAN PENYALURAN KREDIT UMKM BANK PERSERO Ashriza Kusuma Wardhana; Augustina Kurniasih
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2593

Abstract

ABSTRACT                The purpose of this research is to analyze the influence of Third Party Fund (DPK), Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) to SME Credit Lending at Bank Persero Period Year 2009 - 2015. The method used are descriptive analysis and regression model analysis preceded by the classical assumption test that the data used variables free of problems of normality, multicollinearity, heteroschedasticity, and autocorrelation. The result of the research shows that independent variables simultaneously have an effect on the credit of UMKM. Partially found that DPK, CAR, and NPL have no significant effect on SME credit distribution, the additional variables Yt-1 and Yt+1 are obtained because there are correlation symptoms that show positive and significant influence. This is in line with PBI No. 17/12/PBI/2015 on SME lending, which stipulates that SMEs lending should increase annually as a percentage determined by Bank Indonesia. Keyword :       Third Party Fund (DPK), Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), micro (UMKM) credit lending, Goverment owned bank
ANALISIS KINERJA KEUANGAN PT. WIJAYA KARYA (PERSERO) TBK PERIODE 2012 -2016 Yulia Yulia
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2598

Abstract

ABSTRACT Progress of a company can be seen from the financial aspect. The most common form of enterprise information is a set of financial statements made under the guidelines. Financial statements made under applicable guidelines, rounds of decisions made in the past and present. Developing the open needs to be based on the tools and capabilities that can drive the company toward efficiency and competitiveness. The purpose of this study is to determine the financial performance of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Based on the assessment in accordance with the decision of the Minister of State-Owned Enterprises Number: KEP-100/ MBU/2002. This research is a type of research which is secondary data. The required documents are the annual report financial statements of PT. Wijaya Karya (Persero) Tbk period 2012 - 2016. Data analysis techniques using evaluation techniques based on the decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002. Based on the results of research shows the financial performance of PT. Wijaya Karya (Persero) Tbk three years consecutive year 2012-2014 pred predicate Health Category AA with of 2012 total score 81,79, 2013 total score 82,5, and year 2014 total score 86,43. Further reviewed, the 2015 and 2016 total score decreased in 2015 total score of 73.21 and 2016 total score of 72.86, with predicate Health Category A. Keyword :             Financial Performance, Trend Analysis, The Decree of the Minister of State-Owned Enterprises Number: KEP-100 / MBU / 2002
FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL APARAT PEMERINTAHAN ( STUDI KASUS PEMERINTAH DAERAH INDRAMAYU) Ita Friyanty
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i1.659

Abstract

ABSTRACTBudget is an important element in the control system for budget management not only as a financial planning tool, but also as a means of control, coordination, communication, performance evaluation and motivation. The concept of budgeting styles include characteristics that budget targets a budget participation, budget clarity and feedback budget, and budget evaluation. The importance of an effective internal control system will affect managerial performance of local government officials so that organizational goals can be achieved. Keywords: budget participation, budget clarity, feedback, evaluation of the budget, internal control system of government, performance.
PENGARUH FAKTOR KEUANGAN DAN INTENSITAS ASET TETAP TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PAJAK Ahmad Kama Jama; Harnovinsah Harnovinsah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2594

Abstract

ABSTRACK This study is purposed to test empirically the effect of debt ratio, long-term debt ratio, financing deficit and fixed assets intensity on financial and tax reporting decisions. Sampling using purposive sampling method and produces 101 manufacturing companies that listed on the Indonesia Stock Exchange during 2014 to 2016. Hypothesis testing using logistic regression analysis because independent variables measured by dummy. The results show that the debt ratio, long-term debt ratio and financing deficit give significant negative effect on the financial reporting and tax decisions. Meanwhile, fixed asset intensity does not give significant influence to financial reporting and tax decisions. Keyword : debt ratio, long-term debt ratio, financing deficit, fixed asset intensity, earning management, tax management.
PENGARUH PERSAINGAN PASAR JASA AUDIT TERHADAP KUALITAS AUDIT: PERANAN REGULASI ROTASI DAN REGULASI CORPORATE GOVERNANCE Viska Anggraita; Fitriany Fitriany; Sandra Aulia; Arywati Arywati
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i1.656

Abstract

ABSTRACT Audit services market in Indonesia is currently dominated by Four Public Accounting Firm (KAP), which is an affiliate of the Big 4 International Accounting Firm. These Four Public Accounting Firm (KAP) holds 88% of the audit market in Indonesia. This figure shows that the audit market in Indonesia has a high level of concentration. Theoretically, the existence of a high concentration will reduce audit quality produced. This is why  audit market competition received much attention from regulators to formulate public policy regulating  auditors practice. The purpose of this study is  to empirically investigate the effect of regulation of rotation to audit market concentration in Indonesia and the effect of audit market concentration on audit quality. In addition the study also aims to examine the effect of the implementation of corporate governance regulation on the relationship between audit market competition (market concentration) on audit quality. This study used secondary data from the Annual Report from companies listed in Indonesian Stock Exchange (IDX), KAP Activity Report,  and Direktori Akuntan Publik.. Stock price and financial statements data derived from the Osiris database, IDX, ICMD and other data. Data analysis using the Least Square (LS) with panel data. In addition, trend analysis performed to analyze the market concentration in Indonesia. This study provide evidence that regulation of rotation decrease the audit market concentration in Indonesia and that market concentration (market competition) has positive (negative) effect on audit quality. Implementation of corporate governance regulation reduce the negative effect of audit service market competition on audit quality.Keywords: Audit Quality, audit market competition,  regulation of rotation
KEBIJAKAN AKSES INFORMASI KEUANGAN TERHADAP PERILAKU WAJIB PAJAK DAN IMPLIKASINYA TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK Endah Purnama Sari; Erik Nugraha
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 9, No 1 (2018)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v8i1.2599

Abstract

ABSTRACT Tax receipts are a source of funds for governments that are used to finance general expenditures that benefit the interests of the wider community. But in the last 5 years, tax revenue is not as expected. Therefore, the Government through the Directorate General of Taxation issued a Policy of Access to Financial Information for the purposes of taxation. The purpose of this study was conducted to determine the impact of the application of policy access financial information to taxpayer behaviour and its implications on taxpayer compliance level. The research method used in this research is the explanatory research method, the population in this study as many as 1,268 Taxpayers Bodies registered in KPP Madya Bandung, while the sampling technique in simple random sampling so that obtained a sample of 100 corporate taxpayers. Data analysis technique used is Path Analysis. The results of this study prove the existence of the influence of Financial Information Access Policy to Taxpayer Compliance through Taxpayer Behavior that is equal to 29.4% and the rest 70.6% is another factor that is not examined. Keywords:              Financial Information Access Policy; Taxpayer Behavior;                                Taxpayer Compliance

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