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INDONESIA
Riset Akuntansi dan Keuangan Indonesia
Published by Universitas Muhammadiyah Surakarta
ISSN : 14116510     EISSN : 25416111     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 482 Documents
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KORUPSI, PERTUMBUHAN EKONOMI DAN KEMISKINAN DI INDONESIA I Ketut Patra, Junaidi
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5609

Abstract

Some countries have been faced to corruption stage. Especially developing region, corruption has became a disaster humankind and occur a global issue, because it is very disturbing cycle of the world economy. In many cases corruption related to financial report manipulation. One of the factor fraud rate is accounting have leave religion aspect in their report. A revolution of solution must be born in the globe. to reduces and combating the level of corruption, but on the other hand accounting makes corruption becomes more fertile. This research uses the literature approach and is expected to be one of the concepts for future research in conducting research on the prevention of corruption for accounting sector. Based on literature study we found that the approach to culture and religiosity in Indonesia will be more effective in preventing corruption. This is caused by the people of Indonesia, which consists of many tribes, cultures, beliefs and religions.
PENGARUH FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) Andriani, Ninik; Nursiam, Nursiam
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5559

Abstract

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of  2013-2015. Population of the research is 117 manufacturing companies listed in Indonesian Stock Exchange of 2013-2015. Sample was taken by using purposive sampling, namely sampling with certain  consideration. Based on the criteria, data sample of 37 manufacturing companies for period of three years were obtained, so that sample was 104 data. The data was analyzed by using descriptive statistic analysis and logistic regression analysis. The result shows that audit tenure, audit rotation and auditor reputation have no influences to the audit quality, and audit fee has significant effect on audit quality. Keywords: audit fee, audit tenure, audit rotation, auditor reputation, audit quality 
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) Putri, Eskasari; Purbasari, Heppy; Handayani, Meiga Trisna; Ulynnuha, Ovi Itsnaini
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5733

Abstract

This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.
ANALISIS KELOMPOK FAKTOR-FAKTOR KEMISKINAN DAN KESENJANGAN PEREKONOMIAN MENGGUNAKAN ALGORITMA SELF ORGANIZING MAPS (SOM) DI JAWA TENGAH TAHUN 2015 Isnaeni, Siti Hasna
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5566

Abstract

The problem of poverty continues to be a major problem throughout Indonesias history as a State. The distribution of the poor is also uneven in all regions in Indonesia. In the theory of poverty mentioned that the factors that influence the emergence of poverty problems originated from limitations in terms of economic, whether physical capital (income) or human capital. Therefore, poverty reduction target oriented planning is needed, so that the poverty reduction and economic disparity can be achieved by target. This study aims to analyze the factors that affect poverty and economic inequality to know the characteristics by applying data mining algorithms to determine the grouping of poverty and economic disparities in Central Java in 2015. In the grouping of poverty factors, the object of research that will be used are variables affecting poverty and economic disparity.The group analysis used data mining approach with Kansans and Kohonen Self Organizing Maps (SOM) algorithm.The result of analysis based on WCSS graph and cluster number validation is determined by cluster number 5 with Semarang City as cluster 1, Kudus is in cluster 2, cluster 3 contains 5 cities, in cluster 4 containing 6 districts and 22 other districts are in cluster 5. Keywords: Poverty, Economic Gap, Clustering K-means, Self Organizing Maps (SOM),central java.
PENGARUH PEMBIAYAAN DAN TINGKAT BAGI HASIL TERHADAP TINGKAT KESEJAHTERAAN DI INDONESIA DILIHAT DARI PERTUMBUHAN PDB Atika, Atika
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5568

Abstract

The purpose of this study is to assess empirically the effect of financing channeled by the Sharia Bank and the profit-sharing rate to GDP growth. With this research is also expected to explain that sharia banks are still new when compared with conventional banking also have an influence on the economy in Indonesia.The material used in this study is the financing variables are funding provided by a party to other parties to support the planned investment both alone and institutions. Financing variables in this research is all financing channeled by syariah bank. The profit-sharing variable is the form of return (the acquisition of business activity) of the investment contract from time to time, uncertain and not fixed on a Sharia bank. The size of the acquisition depends on the results of the business actually obtained by the Sharia bank. As well as the variable GDP (Gross Domestic Product) is the market value of all final goods and services produced within a country within a certain period of time. Data obseration used is data of those variables in the last 11 years that is year 2001 s / d 2011. Data obtained from BPS Indonesia and Bank Indonesia.The data analysis used is classical assumption test which includes: Normality Test, Autocorrelation Test, Heterokedasity Test, Multicolinearity Test besides also using Multiple Linear Regression Test and Partial Test, Simultaneous Significance Test (F statistic Test) and Coefficient of Determination (adjusted ). To test above the researcher using SPSS software program version 16.The result of research got R-Square value 0,666 or 66,6% means that 66.6% of GDP variable can be influenced by financing variable and profit sharing and 33,4% is explained by other variable which not examined. From the calculation proves that the financing channeled by sharia banks has no significant effect to the welfare of the community (seen from GDP growth) while the profit sharing rate has a significant influence on the welfare of the community. Keywords: financing, profit sharing, welfare
DETERMINAN PERSEPSI MENGENAI ETIKA ATAS PENGGELAPAN PAJAK (TAX EVASION) Mujiyati, Mujiyati; Rohmawati, Fitria Riski; Ririn, Wahyu Hening
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5551

Abstract

AbstractThis study aims to examine the factors that influence the perception of ethics on tax evasion in the lecturers and students of Muhammadiyah University of Surakarta. The variables used in this study are the dependent variables, namely the perception of ethics on tax evasion, while the independent variables used Are justice, taxation systems, discrimination, the quality of tax services, and the possibility of fraud detection.The sample in this research is lecturer and student at university muhammadiyah surakarta. Sample collection method used in this research is convenience sampling taken 84 sample lecturer and 100 student sample. The data used in this study is the primary data by using questionnaires. Data analysis in this research is assisted by using SPSS program. Data analysis technique used is multiple linear regression.The result of the research shows that significant at level 0,05 variable of system of taxation to lecturer, discrimination on lecturer and student, and quality of tax service to lecturer and student have significant influence to perception about ethics on tax evasion. While the variable of justice in lecturer and student, system of taxation to student, and possibility of detection of fraud on lecturer and student have no effect and insignificant to perception about ethics of tax evasion. Keywords: ethical perception, tax evasion, justice taxation system, discrimination, quality of tax service, possible fraud detection.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN Gunawan, Barbara; Yuanita, Riska
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 1 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i1.5608

Abstract

The research aimed at analyzing the influence of corporate social responsibility towards the financial performance moderated by foreign ownership in mining companies registered in Indonesian Stock Exchange in 2012- 2015. The subjects of the research were mining companies with 8 samples of 32 companies selected by using purposive sampling method. The analysis tool used was Moderator Regression Analysis (MRA).  The research used double regression analysis to test whether or not corporate social responsibility had positive influence towards return on equity, economic value added, and net profit margin. The research also used simple regression analysis to test whether or not foreign ownership moderates the relationship between corporate social responsibility and financial performance. The result of the research showed that corporate social responsibility had a significant influence towards return on equity, economic value added, and net profit margin. However, foreign ownership did not moderate the relationship between corporate social responsibility and financial performance.
PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING Ariani, Kurnia Rina; Bawono, Andy Dwi Bayu
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6878

Abstract

This research aims to analyze the effect of companies ages and size to audit report lag with profitability and solvability as a moderating  variable in manufacturing companies listed in Indonesian Stock Exchange for year end from 2015-2016.  Moderating variable used in this research to know whether profitability and solvability can moderate the relationship between companies ages and size to audit report lag. Using Moderated Regression Analysis this research can provide empirical evidence that (i) companies ages has no effect on audit report lag, (ii) companies size has negative effect on audit report lag (iii) profitability and solvability cannot moderate the relationship between companies ages and size to audit report lag.
ANALISIS PERLAKUAN AKUNTANSI ASET BIOLOGIS ASET BIOLOGIS PADA PERUSAHAAN SEKTOR AGRIKULTUR SUBSEKTOR PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Wulandari, Retno
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6619

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana perlakuan akuntansi aset biologis pada perusahaan sektor agrikultur subsektor perkebunan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan teknik analisis deskriptif. Data penelitian menggunakan data sekunder dalam laporan tahunan perusahaan sampel pada tahun 2016. Teknik pengambilan sampel dengan purposive sampling. Sampel yang digunakan ada 14 perusahaan. Hasil Penelitian menunjukkan bahwa aset biologis dibagi menjadi dua jenis tanaman tahunan dan tanaman musiman. Perlakuan akuntansi aset biologis didasarkan pada PSAK No. 16 - Aktiva Tetap dan PSAK No. 14 - Persediaan. Berdasarkan perbandingan perlakuan akuntansi aset biologis pada perusahaan telah sesuai dengan standar akuntansi yang digunakan.
CORPORATE GOVERNANCE, LAVERAGE AND FIRM PERFORMANCE Wijayanto, Kusuma
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6894

Abstract

Kami menguji hubungan antara tata kelola perusahaan dan kinerja perusahaan dengan menggunakan leverage keuangan sebagai mediasi untuk 360 perusahaan manufaktur di Indonesia selama periode 2014-2016. Kami menggunakan regresi OLS menggunakan alat statistik eviews. Kami menemukan bahwa tata kelola perusahaan memiliki hubungan langsung dengan kinerja perusahaan, sementara hubungan tata kelola perusahaan dengan laverage hanya ukuran dewan yang memiliki efek positif. Selanjutnya, laverage keuangan memediasi ukuran dewan pada kinerja keuangan

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