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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 GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING DAN MODERATING (Studi Empiris Pada Perusahaan Peraih CGPI Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012) ROY BUDIHARJO
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.v7i1.660

Abstract

ABSTRACT The purpose of this study are as follows: 1) Finding empirical evidence about the influence of good corporate governance to profitability; 2) Finding empirical evidence of good corporate governance influence on stock returns; 3) Finding empirical evidence Profitability influence on stock returns; 4) Finding empirical evidence of good corporate governance influence on stock returns through profitability; 5) Finding the empirical evidence regarding the extent of profitability may moderate the relationship between good corporate governance with stock return. The analysis used is path analysis (path analysis, test Moderated Regression Analysis (MRA), Sobel test Test and bootstrapping. The results showed, 1) Variable good corporate governance has a negative effect on profitability; 2) Variable good corporate governance has no effect on stock returns; 3) Variable profitability as measured by return on assets (ROA) has a significant positive effect on stock returns; 4) Variable good corporate governance positively affects stock returns through profitability; 5) Variable profitability as measured by return on assets (ROA) was not shown to moderate the relationship between good corporate governance with stock return. Keywords:  Good Corporate Governance, Profitabilitas, Return Saham, CGPI
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS PELAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus SKPD Provinsi DKI Jakarta) Siti Chodijah; Nurul Hidayah
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.v8i1.2595

Abstract

ABSTRACT This study aims to determine: 1). Effect of the use of information technology on the quality of local government financial reporting, 2). The influence of the internal control system of the quality of local government financial reporting. The population in this study are part of the accounting / financial administration at SKPD in Jakarta provincial government amounting to 23 SKPD criteria Have a minimum term of one year in the period of preparation of financial statements. The data used are primary data obtained from respondents through questionnaires. Using quantitative descriptive approach. Karna, the analysis is the analysis of the data used in the form of multiple linear regression tests. The results showed that, simultaneously at variable utilization of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the results of simultaneous test (Test F). Partially shows the results of the use of information technology and internal control systems significant effect on the quality of local government financial reporting as evidenced from the partial test (t test). Keywords:         Quality of local government financial reporting, use of information technology, internal control systems.
PERAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI PEMODARSI PENGARUH PERATAAN LABA,CORPORATE GOVERNANCE,KESEMPATAN BERTUMBUH,PERSISTENSI LABA DAN LEVERAGETERHADAP KEINFORMATIFAN LABA Medy Nisrina M; Vinola Herawaty
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.v7i1.646

Abstract

The purpose of this research is to determine the influence of income smoothing, corporate governance, growth opportunity, earnings persistence and leverage on market response with intellectual capital disclosure as moderating variable. The independent variables in this model are income smoothing, corporate governance, growth opportunity, earnings persistence and leverage. The dependent variable is earnings informativeness as measured by earnings response coefficient. The moderating variable is intellectual capital disclosure. This research also uses control variables which are firm size and profitability. Data for this research were obtained by the company's financial statement and annual report and the Indonesia Stock Exchange’s homepage. Sample that used in this research are 101 manufacturing companies that listed on the Indonesia Stock Exchange for the period 2012-2014. The sampling technique used was purposive sampling method. This research uses multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result is corporate governance and growth opportunity have positive influences to earnings response coefficient. Leverage has negative influence to earnings response coefficient. Income smoothing and earnings persistence doesn’t have any influence to earnings response coefficient. Intellectual capital disclosure can strengthen a positive relationship between corporate governance and earnings response coefficient. Intellectual capital disclosure can strengthen a positive relation between growth opportunity and earnings response coefficient. Intellectual capital disclosure may strengthen a negative relation between leverage and earnings response coefficient. However, Intellectual capital disclosure can not moderate the relation of income smoothing and earnings persistence against earnings response coefficient. It is proven that profitability as a control variable gives positive influence to earnings response coefficient while Firm size doesn’t have any influence on earnings response coefficient.  Keywords : Income Smoothing, Corporate Governance, Growth Opportunity, Earnings Persistence, Leverage, Earnings Response Coefficient, Intellectual Capital Disclosure,  Firm Size, Profitability.
ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016 Evi Margoretty Silalahi; Lucky Nugroho; Lawe Anasta
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.v8i1.2600

Abstract

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21
PENGARUH ECONOMIC VALUE ADDED(EVA)DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM SYARIAH Nana Umdiana; Jenisya Jenisya
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.v7i1.661

Abstract

ABSTRACT             This research aims to find out the influence of economic value added (EVA) and Net Profit Margin (NPM) towards stock price partially although simultaneously. Sample used are 10 companies listed on Jakarta Islamic Index period 2010-2014. The sampling technique used purposive sampling methods. Type of data is secondary data and data analysis methods are used multiple regression analysis by testing classical assumptions, and using t test and F test. The research shows that partially EVA have no a significant influence on stock price. While NPM partially have a significant influence on stock prices Simultaneously EVA and NPM have a significant influence on stock prices. Keywords :      Economic Value Added (EVA), Net Profit Margin (NPM),and Stock Price
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016) Novi Syiti Masitoh; Nurul Hidayah
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.v8i1.2596

Abstract

ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords:       Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.
Meningkatkan Hasil Belajar Mahasiswa Pada Mata Kuliah Akuntansi Pengantar 2 Melalui Implementasi Model Pembelajaran Kooperatif Tipe STAD (Students Team Achievement Divisions). Nova Novita
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.v7i1.657

Abstract

ABSTRACT This study aims to find the way to improve learning outcomes at the course of Introduction to Accounting 2. Solution that offered by this research is implement one of the cooperative learning called Student Teams Achievement Division methods (STAD). There are two classes that teached by the researcher, then divided into class that implement the STAD method, while other were not implement any treatments method. After the midterm, both of classes then get the same treatment. The results showed that there are differences in the average learning outcomes of the class that applied the STAD method to the conventional method. The average value of midterm learning outcomes from the class that applied the STAD method is higher than the class who did not. In the period after the midterm, there is no mean difference between the two classes that have applied the STAD method. The test of before and after implementation the STAD method also showed that after implementation of STAD methods, student learning outcomes are better than before the implementation of STAD.The research findings are expected to be taken into consideration for the educational institutions to develop teaching methods that can improve the quality of students' understanding about the course of accounting.  Key words: learning method,Student Teams Achievement Division, cooperative learning, learning outcome
MANAJEMEN LABA, CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL DAN AGRESIVITAS PAJAK Cahya Adhi Kusuma; Amrie Firmansyah
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.v8i1.2601

Abstract

ABSTRACT This study is aimed to examine the effect of earnings management, corporate governance, and auditor quality on agresivitas pajak. Using samples from manufacturing companies listed on the Indonesia Stock Exchange in the period 2011 to 2015, the data will be examined with regression multiple analysis. The results of this study indicate that earnings management has a positive impact to tax aggresiveness. While corporate governance which consists of the percentage of institutional ownership, the percentage of independent commissioners, and the total member of the audit committee shows that those have no impact to agresivitas pajak. Lastly, auditor quality also have no impact to agresivitas pajak as well. KEYWORDS: Earnings Management, Corporate Governance, Auditor Quality, Tax Aggresiveness
PENGARUH PELAYANAN APARAT PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PENGHASILAN Meiliyah Ariani; Tyas Erasar Utami2
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.v7i1.655

Abstract

ABSTRACT This study aims to determine The Effect of The Services Tax Authorities, Tax Administration System Modernization and Tax Penalties on the Motivation of Individual Taxpayer in Paying Income Tax (Empirical Study KPP Pratama Jakarta pesanggrahan). The research data obtained from the questionnaire (primary). Model analysis of the data used in this study is the multiple linear regression analysis. Sampling was done by the method of  accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 21 shows that the results of t-test hypothesis proves that the service tax authorities, modernization of the tax administration system and tax penalties had positive effect on motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan. The results of f-test hypothesis proves that the service tax authorities, the modernization of the tax administration system and tax penalties had positive effect on the motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan.  Keywords: The Services Tax Authorities, Tax Administration System Modernization, Tax Penalties, The Motivation of Individual Taxpayer.
Pengaruh Kepuasan Kerja dan Stres Kerja terhadap Turnover Intention pada PT Bank OCBC NISP Tbk Area Jakarta Pusat Arief Rachman Hakim; Raden Joko Sugiharjo
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.v8i1.2597

Abstract

ABSTRACT This study to determine the effect of Job Satisfaction and Job Stress on Turnover Intention. The object of this research is PT Bank OCBC NISP Tbk Central Jakarta Area. This research is a causal associative research using quantitative approach done to 86 respondents. This study explains the influence and influence of the variables to be studied, using multiple linear regression analysis method. From the results of this study showed that the variable of Job Satisfaction Not Significant To Turnover Intention. While the variable of Work Stress has significant effect to Turnover Intention. Keywords :      Organizational Culture, Training Program, Compensation, Employee Loyalty

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