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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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ANALISIS PENGARUH ARUS KAS, LEVERAGE, TINGKAT PERTUMBUHAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN ( STUDI PADA INDUSTRI MANUFAKTUR YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2011-2013 ) Surya Budiman; Harnovinsah Harnovinsah
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.v7i1.658

Abstract

ABSTRACT This study discusses the influence of free cash flow, leverage, growth rate, size of the company, and the profitability of the dividend policy. Data collection is collected in manufacturing companies listed on the Stock Exchange in 2011 - 2013 as many as 11 companies. The independent variables used is free cash flow, leverage, growth rate, size of company, and profitability. The dependent variable used is the dividend policy. The analytical method used is the normality test, multicollinearity, heteroscedasticity test, autokolerasi test, coefficient determination test, F test, t test, and linear regression analysis. The results showed that the F test that free cash flow, leverage,  growth rate,   size of company, and profitability simultaneously affect the dividend  policy. T test     results that the company's growth and profitability partially affect  the dividend policy  while free cash flow, leverage, and the size of the company partially no  effect on    dividend policy. Keywords : dividend policy, free cash flow, leverage, growth rate, size of company, and profitability.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DITINJAU DARI MOTIVASI, PENGETAHUAN DAN PERSEPSI WAJIB PAJAK ATAS OTORITAS PERPAJAKAN (Studi Kasus Pedagang Pada Pasar Minggu) Atim Rakhmadi Akbar
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.v7i2.5570

Abstract

Improvement of  the Taxpayer compliance is an objective key that shuold be achieved by the Tax Authorities in the world. Tax compliance is influenced by several factors those are the Taxpayer motivation, Taxpayer knowledge,  and  the Taxpayer perception against the Tax Authorities. This research aimed to assess  whether there are influences of Taxpayer motivation to comply to taxpayer policy, Taxpayer knowledge regardinga tax regulation and the Taxpayer perception to the Tax Authorities.in case of seller in pasar minggu traditional marketplace (PD Pasar Minggu). This research method uses causal study, that process 125 samples from 181 population that are taken by simple random sampling method. A kuesioner instrument is used to collect the data. And the obtained data are proceed by using descriptive analysis and multiple linier regression with assistance of SPSS 17 statistic program. The analysis result shows that partially 1) the taxpayer motivation variable doesn’t have an effect on Taxpayer compliance (Sig=0,076), 2) the Taxpayer knowledge variable is have an effect on Taxpayer compliance (Sig=0,033), and 3) the Taxpayer perception variable of the tax authorities proved an influence on Taxpayer compliance (Sig=0,011), 4)and simultaneously the taxpayer motivation variable, Taxpayer knowledge and Taxpayer perception influence the Taxpayer compliance (Sig=0,002)
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS dengan INFORMASI AKUNTANSI SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Go Publik di BEI) Sony Wisnu Andoyo
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.v8i2.5539

Abstract

The purpose of this research is to know the influence of corporate social responbility of the profitability of the company with its accounting information as a moderating variable. This research was conducted on the Indonesia stock exchange in the fiscal year 2011 and 2012. Determination of the sample using a purposive sampling method so that derived 68 observations. Statistical analysis including classical assumptions and test  the feasibility of the model. Testing the influence of variable pemoderasi in this research hypothesis was tested with a moderated regression analysis (MRA) which is a special application of linear multiple regression. Based on the research results and discussion it can be concluded that although the corporate social responbility proven does not affect the company's profitability with the power of accounting information as a moderating variable but many benefits derived pelaksanan company with corporate social responsibility, among others, products are increasingly preferred by consumers and companies are of interest to investors. Corporate social responsibility can be used as a tool of marketing recently for the company when it implemented sustainable. However, by implementing CSR, corporate image will be the better so that consumer loyalty higher. Along with the increasing consumer loyalty in a long time, then the sale of the company will be more improved, and in the end with the implementation of CSR, expected level of profitability the company also increased
PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI PENGALIHAN UNIT USAHA (Value Added Tax Treatment of the Business Unit Transfer Transaction) Indah Sri Rejeki
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.v8i1.5527

Abstract

The globalization has eroded the boundaries between countries, stimulated the development of global investment group in the world. In improving the efficiency and effectiveness of group performance is often done with restructuring. Transfer of a business unit within the group of companies is one of the ways that can be taken. Transfer of business unit has affects to tax obligations, especially Value Added Tax (VAT). In theory, the treatment of VAT should be neutral in nature do not distort a transaction with different treatment in the same type of transactions. Obscurity rules regarding the transfer of business units often lead to differences interpretation concerning of the VAT obligation in order to company restructuring. This research was qualitative with descriptive design.  Data collection techniques had librarianship and field studies through in-depth interviews with competent sources. This research highlights the VAT treatment of the transfer of business unit in order to restructure the group company, aimed at business development. Through the business test then there is one fundamental unmet is continuity so that the delivery of this business unit does not meet all the elements of the submission owed VAT. However the tax obligation to be based on the regulations, if an act has been established by a country then it is applicable, irrespective of the law contrary to the theory of taxation
ANALISIS GENDER DIVERSITY DAN REMUNERASI DIREKSI TERHADAP KINERJA PERUSAHAAN I Wayan Teg Teg
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.v7i2.5545

Abstract

Board gender diversity and remuneration are corporate gonernance issues that are now being concerned in some public as well as bussines institutions. Board gender diversity and remuneration are predicted have some positive effects to company perfomance. In this study gender diversity is measured by Blau Index, remuneration is measured by ratio between remuneration and NBT. In the other hand, firm market perfomance is measured by Tobin Q and internal perfomance is measured by ROE. The samples of this study are 279 companies of all industries listed in BEI in 2009, 2010, 2011.  The result of this study is that gender diversity has positive affects to both firm’s market and internal perfomance. Meanwhile board remuneration has positive effect only to firm’s market perfomance
PENGARUH LEVERAGE, RETURN ON INVESTMENT (ROI), RETURN ON EQUITY (ROE), COST OF CAPITAL (COC) TERHADAP INVESTASI ASING LANGSUNG PADA MULTINATIONAL CORPORATION YANG TERDAFTAR DI BURSA EFEK INDONESIA Sofyan Halim
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.v8i2.5535

Abstract

This study aims to examine and examine the effects of leverage, return on investment, return on equity and cost of capital on foreign direct investment in multinational corporations listed on the Indonesia Stock Exchange. By using a causal method with the aim to test the hypothesis about the effect of leverage, ROA, ROE and cost of capital to foreign direct investment. In addition, it aims to examine the relationship between variables that are symmetrical, with a sample of 66 PMA companies listed on the Indonesia Stock Exchange. Based on result of hypothesis test of research get result that Laverage, Return On Investment, Return On Equity and Cost Of Capital have no effect to foreign direct investment, in this case is portion of foreign stock at PMA company that researched
ANALISIS IMPLEMENTASI PENERAPAN PRINSIP - PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN PT NS BLUESCOPE INDONESIA Denny Putri Hapsari
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.v8i1.5523

Abstract

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk  mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip-prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan
PERAN LIFE CYCLE STAGE DALAM MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DISCLOSURE DAN NILAI PERUSAHAAN Arif Pujianto
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.v7i2.5571

Abstract

The purpose of this study to determine the life cycle stage moderate the relationship of intellectual capital disclosure and corporate value. Components of intellectual capital disclosure  is human capital disclosure, structure capital disclosure and customer capital disclosure. Life cycle stage of research needs to be reviewed as there are differences of opinion on previous research. Samples used were drawn taken from manufacturing companies listed on the Stock Exchange during the period 2009 - 2011 as many as 70 companies. The method used in this study using multiple regression method. The results of this study demonstrate the value of intellectual capital disclosure and the company does not have a significant effect. Life cycle stages in moderating the relationship of intellectual capital disclosure and corporate value had no significant effect. Results of this study can provide useful information for the company in making policy, particularly the role of the company in developing the Indonesian economy. This research has an important role in the management accounting literature on disclosure of intellectual capital in particular
ANALISIS PENGARUH STOCK SPLIT DAN KINERJA KEUANGAN TERHADAP HARGA SAHAM STUDI PADA EMITEN SEKTOR MANUFAKTUR S Sukimin
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.v8i2.5540

Abstract

Stock split is one of the corporate action by the company with the goal set back to stock prices in the range that is more liquid and provide a quality signal to investors. This study aims to analyze the effect of the stock split and the financial performance of the issuer's stock price studies on the manufacturing sector. The theory is the reference of this study, namely Signaling Theory. Signaling theory declares a stock split provides a positive signal for the company manager will inform the future prospects of the company to the public good who do not know. The stock price is the value of a stock that reflects the wealth of the company that issued the stock. Stock prices are formed from the interaction of buyers and sellers of shares in the stock market or stock exchange which is motivated by their expectations of corporate profits. The study was conducted on 7 companies that are listed on the Stock Exchange and they do stock split in the year 2008-2011. Hipoteis testing in this study using multiple regression. The research instrument will be tested in this study is the Earning Per Share (EPS), Return On Investment (ROI), Return on Equity (ROE), Price Earning Ratio (PER), Price to Book Value (PBV) is to test the effect of the stock split and financial performance of the company's stock price. The equations are formed in this study is Stock Price = C + 11,18421EPS - 2,10ROI - 23,62ROE + 556,82PBV + 85,25PER - 244,80Stocksplit + e. The results showed Earning Per Share (EPS) is a variable financial performance and a significant positive effect on stock prices, both before and after stocksplit, while the Return On Investment (ROI), Return on Equity (ROE), Price Earning Ratio (PER), Price to Book Value (PBV) effect is not significant. According to the theory, the higher the ratio of financial performance, the better the state of a company
PENGARUH KOMPETENSI, INDEPENDENSI, PROFESIONALISME TERHADAP KUALITAS AUDIT Rudi Hartono
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.v8i1.5528

Abstract

This study aimed to test whatever there is influence of Competence, Independence, Professionalism, Integrity, and Objectivity of the Quality Audit. The study was conducted by distributing questionnaires. The study population was Affiliates Medium Public Accountants and Public Accounting Firm Medium Non Affiliates. Data analysis is done using multiple regression. The result showed that the competence, independence, professionalism, integrity and objectivity  affect audit quality on an ongoing basis. In addition, this study proves that the partial competency, independence and Professionalism while simultaneously all influence the quality of audits. For research in the future, this study suggests the development of survey area coverage and the addition of more variables that affect audit quality

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