The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
The purpose of this study is to analyze the relationship between TQM, strategy and financial perf... more The purpose of this study is to analyze the relationship between TQM, strategy and financial performance.This study used a sample which consisted of 52 service companies in Riau Province. However, the respondents only 16, which consists of 2 hospitals, 4 hotels, 8 banks and 2 telecommunications companies. Analyis of data using multiple linear analysis with path analysis technique with the SPSS software. The results showed that the strategy of differentiation and cost leadership strategies have significant effect on TQM practices and TQM practices significant influence. Strategy have strong relation on TQM, but the strategy of differentiation and cost leadership strategy does not have significant impact on financial performance.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank ( bus ) and syariah business unit ( UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square ( warp-pls ). The results of testing shows are that transparency, indipendency and responsibility had a s...
The existence of village autonomy makes villages free to manage their own household, including in... more The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. The purpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Report...
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
This study aims to analyze the influence of the tax dimension (general justice, exchange with the... more This study aims to analyze the influence of the tax dimension (general justice, exchange with the government, self-interests, special provisions, tax rate structure) by using trust in government authorities as a mediating variable. The population in this study is the Individual Taxpayer in Riau Province. Sampling technique used is purposive sampling. A total of 300 questionnaires were distributed to Individual Taxpayers in the cities of Pekanbaru, Bengkalis and Bangkinang, as many as 283 data can be processed. The results of the analysis with PLS show the exchange with the government and, self-interests and the tax rate have an important effect on voluntary compliance while general justice, special povicions do not directly influence voluntary compliance. General justice that have a significant effect on trust in the government, while other variables have no effect. The results of the analysis show that trust only mediates the influence of general justice on voluntary compliance.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
The development of accounting information systems in the financial sector is an important topic, ... more The development of accounting information systems in the financial sector is an important topic, especially the development of financial information technology. This study aims to analyze the effect of user competence, organizational culture and top management support on the effectiveness of accounting information systems in financial sector companies. This research method uses survey techniques with a population of financial service organizations. From 30 data collected, multiple regression analysis is used to process the data. Based on the results of tests conducted note that user competency and top management support affect the effectiveness of accounting information systems while organizational culture does not affect the effectiveness of accounting information systems
Current:Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 a... more This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 announcement to abnormal return and trading value activity. The impact of award publication is whether there are some differences between abnormal return and trading value activity before and after ISRA announcement. The research samples are 42 companies accepted the appreciation of ISRA 2011-2015 period. The research data used is secondary data consists of daily stock closing prices and daily trading volume with the observation period seven days before and seven days after the announcement. The model used for the measurement of abnormal return is market-adjusted models. The hypothesis tested by Wilcoxon Signed Ranks Test. The results of this research proved that there is a difference of abnormal return before and after the announcement of ISRA 2011-2015. While the trading value activity there was no difference before and after the announcement of ISRA 2011-2015
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the factors that determine the change of auditors in finance companies... more This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the influence of corporate governance mechanisms to transparency. Corp... more This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
purpose of this research were to analyze the effect of managerial ownership, institutional owners... more purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This research aims to examine the effect of intellectual capital, environmental performance and a... more This research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the factors that affect the likelihood companies choose the method of ... more This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables). The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property.
The purpose of this research was to analyze the effect of financial ratio on corporate value with... more The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value.
Tax compliance depends on the factors perceived trust in the authorities and perceived power of t... more Tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities. Trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. This reaserch based on slippery slope framework that of tax compliance postulates that citizens " compliance depends on power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical evidence is less clear on power: severe fines may lead towards compliance or even have the opposite effect. This study tested these main assumptions of the slippery slope framework in Riau. The respondents of the study are individual tax payer. 90 individual tax payers participated in this study. The data was analysed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The finding of this study show that power positively related to trust, trust is positively related to voluntary tax compliance, but trust not relation with tax evasion. Power was found to be positively related to enforce compliance, and negatively related to tax evasion. Voluntary compliance negatively related to tax evasion and enforce compliance not significant related to tax evasion
The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
The purpose of this study is to analyze the relationship between TQM, strategy and financial perf... more The purpose of this study is to analyze the relationship between TQM, strategy and financial performance.This study used a sample which consisted of 52 service companies in Riau Province. However, the respondents only 16, which consists of 2 hospitals, 4 hotels, 8 banks and 2 telecommunications companies. Analyis of data using multiple linear analysis with path analysis technique with the SPSS software. The results showed that the strategy of differentiation and cost leadership strategies have significant effect on TQM practices and TQM practices significant influence. Strategy have strong relation on TQM, but the strategy of differentiation and cost leadership strategy does not have significant impact on financial performance.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank ( bus ) and syariah business unit ( UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square ( warp-pls ). The results of testing shows are that transparency, indipendency and responsibility had a s...
The existence of village autonomy makes villages free to manage their own household, including in... more The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. The purpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Report...
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
The study aims to determine factors influence compliance of land and building Tax rural and urban... more The study aims to determine factors influence compliance of land and building Tax rural and urban areas (PBB-P2) in Bengkalis Regency This research uses mixed research method (Mix research) by using explanatory sequential method that is collecting qualitative data to help explain or elaborate on quantitative results. Knowledge, social norms, moral norms, tax sanctions, tax audits and tax socialization were analyzed as factors influencing PBB-P2 compliance. The population in this study was the United Nations Taxpayer PBB-P2 who was chosen by purposive sampling technique. A total of 256 respondents participated in this study. The results of data analysis using multiple regression shows social norms and tax sanctions that affect tax compliance of PBB-P2. The results of data analysis using multiple regression shows social norms, tax sanctions and tax audit that significant affect to tax compliance of land and building tax (PBB-P2) but tax knowladge not significant. The results of qualitative analysis through interviews and observations indicate that the efforts made by the government to increase tax compliance must be supported by justice and public trust in the government.
This study aims to analyze the influence of the tax dimension (general justice, exchange with the... more This study aims to analyze the influence of the tax dimension (general justice, exchange with the government, self-interests, special provisions, tax rate structure) by using trust in government authorities as a mediating variable. The population in this study is the Individual Taxpayer in Riau Province. Sampling technique used is purposive sampling. A total of 300 questionnaires were distributed to Individual Taxpayers in the cities of Pekanbaru, Bengkalis and Bangkinang, as many as 283 data can be processed. The results of the analysis with PLS show the exchange with the government and, self-interests and the tax rate have an important effect on voluntary compliance while general justice, special povicions do not directly influence voluntary compliance. General justice that have a significant effect on trust in the government, while other variables have no effect. The results of the analysis show that trust only mediates the influence of general justice on voluntary compliance.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
This study aim to examines the impact of the implementation of shariah governance business to the... more This study aim to examines the impact of the implementation of shariah governance business to the performance of the banks shariah in Riau Province .The dependent variable used in this research was the performance of the banks shariah is measured financial and non financial performance perspective used balancedscorecard. An independent variable in this research is shariah governance consisting of transparancy , independency , accountability , responsibility , fairness and shariah compliance.Population in this study were general sharia-based bank (bus) and syariah business unit (UUS in the Province of Riau and as many as 46 BUS). Respondents in sthis study used top management , middle management and low management. As many as 150 quisioner delivered to respondents and which could processed is 118 kuisioner.Analysis techniques used structural equation model-partial least square (warp-pls). The results of testing shows are that transparency, indipendency and responsibility had a significant effect on the performance of the shariah banks but accountability , fairness and shariah compliance no significant effect. The results of the study contribute to as much as that good governance is the important thing in improving the performance of their status into syariah banks.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
The development of accounting information systems in the financial sector is an important topic, ... more The development of accounting information systems in the financial sector is an important topic, especially the development of financial information technology. This study aims to analyze the effect of user competence, organizational culture and top management support on the effectiveness of accounting information systems in financial sector companies. This research method uses survey techniques with a population of financial service organizations. From 30 data collected, multiple regression analysis is used to process the data. Based on the results of tests conducted note that user competency and top management support affect the effectiveness of accounting information systems while organizational culture does not affect the effectiveness of accounting information systems
Current:Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 a... more This research studies the impact of Indonesian Sustainability Reporting Award (ISRA) 2011- 2015 announcement to abnormal return and trading value activity. The impact of award publication is whether there are some differences between abnormal return and trading value activity before and after ISRA announcement. The research samples are 42 companies accepted the appreciation of ISRA 2011-2015 period. The research data used is secondary data consists of daily stock closing prices and daily trading volume with the observation period seven days before and seven days after the announcement. The model used for the measurement of abnormal return is market-adjusted models. The hypothesis tested by Wilcoxon Signed Ranks Test. The results of this research proved that there is a difference of abnormal return before and after the announcement of ISRA 2011-2015. While the trading value activity there was no difference before and after the announcement of ISRA 2011-2015
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the factors that determine the change of auditors in finance companies... more This study aims to examine the factors that determine the change of auditors in finance companies. Companiy growth, audit delay, firm size, managerial ownership, change in management, financial distress, KAP size, and audit opinion used to determine auditor switching. The sample used in this study consisted of 11 samples of finance companies listed on the Indonesian Stock Exchange during 2013-2017. The sample in this study used purposive sampling method. Data analysis method uses logistic regression analysis using SPSS version 23.0. The result shows company's growth, audit delay, company size, management financial distress have effect on switching Auditors while audit opinion,KAP size and managerial ownership has no effect on auditor switching.
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the influence of corporate governance mechanisms to transparency. Corp... more This study aims to examine the influence of corporate governance mechanisms to transparency. Corporate governance mechanisms examined in this study include internal mechanism consisting of: commissioners, managerial ownership, foreign ownership, debt financing, and audit quality. The population in this study is a registered company in Indonesia Stock Exchange for the period 2015 - 2018. The sample in this research determined by purposive sampling method with a total sample of 103 annual reports. Statistical tests showed that the board of directors, managerial ownership, foreign ownership, debt financing has no effect on the performance of the company while the quality of the audit have an impact on transparency.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
purpose of this research were to analyze the effect of managerial ownership, institutional owners... more purpose of this research were to analyze the effect of managerial ownership, institutional ownership and debt policy of the fims value with dividend policy as moderation. Population on this research is all companies listed in IDX 2015-2017. This research sample selected by using the purposive sampling method, there are 228 sample. The analysis method of this research is multiple regression analysis and moderated regression analysis while hypothesis tested by using SPSS 25. The result of this research shows that: managerial ownership has negative effect on firm value. Institutional ownership has an effect on firm value. Debt policy has no effect on firm value. Dividend policy is able to moderated the relationship between managerial ownership and firm value. Dividend policy is able to moderated the relationship between institutional ownership and firm value. Dividend policy is not able to moderated the relationship between debt policy and firm value
Current: Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This research aims to examine the effect of intellectual capital, environmental performance and a... more This research aims to examine the effect of intellectual capital, environmental performance and audit committees on financial performance. The population of this research is Manufacturing Company Registered on the Indonesia Stock Exchange for the period 2013-2017. The sampling method uses purposive sampling method. The data used is secondary data with annual reports. Processing data using the IBM SPSS Statistics 21.0 program. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that the Human capital efficiency, Structural capital efficiency, environmental performance and audit committes not influences financial performance. While Capital employed efficiency affected by financial performance.
Current : Jurnal Kajian Akuntansi dan Bisnis Terkini, 2020
This study aims to examine the factors that affect the likelihood companies choose the method of ... more This study aims to examine the factors that affect the likelihood companies choose the method of fair value for investment properties. Factors in this research consisted of debt levels, the size of the company, information asymmetry and companies in the property industry (control variables). The population of this research is company publicly traded listed on the Indonesian Stock Exchange 2010-2015 period. The sample selection using purposive sampling, the type of data used is secondary data obtained from the official website of the Stock Exchange. The hypothesis tested using a binomial logit regression models. The results of this study indicate that the level of debt significantly influence the possibility of the selection method for the fair value of investment property. This suggests that the high or low levels of debt may affect the selection of the fair value method. The size of the company, information asymmetry and companies in the property industry did not significantly affect the possibility of the selection method for the fair value of investment property. This suggests that the high or low of company size, and information asymmetry in the property industry has no impact on the possibility of the selection method for the fair value of investment property.
The purpose of this research was to analyze the effect of financial ratio on corporate value with... more The purpose of this research was to analyze the effect of financial ratio on corporate value with dividend policy as moderation. Population on this research is all companies listed in Indonesia Stock Exchange (IDX) year 2015-2017. 108 companies selected using the purposive sampling method. Financial ratio used variable liquidity, solvency and profitability. The analysis method of this research is moderate regression analysis (MRA) by using SPSS 25 version. The result of this research shows that: liquidity has no significant effect on the corporate value, solvency and profitability has significant effect on the corporate value. Dividend policy has moderated relationship solvency and profitability with corporate value.
Tax compliance depends on the factors perceived trust in the authorities and perceived power of t... more Tax compliance depends on the factors perceived trust in the authorities and perceived power of the authorities. Trust on the one hand fosters voluntary compliance whereas power on the other hand leads to enforced compliance. This reaserch based on slippery slope framework that of tax compliance postulates that citizens " compliance depends on power of the authorities to enforce compliance and/or trust in the authorities and voluntary cooperation. While trust is widely recognized as a strong determinant of cooperation, empirical evidence is less clear on power: severe fines may lead towards compliance or even have the opposite effect. This study tested these main assumptions of the slippery slope framework in Riau. The respondents of the study are individual tax payer. 90 individual tax payers participated in this study. The data was analysed using Structural Equation Modeling (SEM) with Partial Least Square (PLS). The finding of this study show that power positively related to trust, trust is positively related to voluntary tax compliance, but trust not relation with tax evasion. Power was found to be positively related to enforce compliance, and negatively related to tax evasion. Voluntary compliance negatively related to tax evasion and enforce compliance not significant related to tax evasion
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