In manufacturing company, effectiveness and efficiency of inventory control can affect the corporate earnings significantly. According to the observation, the author found a large number of dead stock at PT X. Therefore, the author decided to carry out an operational audit of inventory control in the company.The audit steps are preliminary audit, test of management control, audit in depth, reporting, and follow up. The methods used by the author to collect the data are observation for six months, focus group discussion with management, internal control questionnaires for three middle managers, and data documentation.According to the analysis’ result, author found large number of dead stock. The accumulation of dead stock disturbed corporate cash flow so that the company had to make loans to third parties and company had to pay interest charges. In addition, there’s also the exhibition cost. The accumulated expense of dead stock for 2017 was recorded at IDR 522,130,391.43.Several of main causes of the dead stock are the lack of market research, lach of control by stock keeper, and other factors. The author suggested internal improvement such as the determination of clear boundaries for inventories, and external improvement such as doing market research more often. Keywords: Operational Audit, Inventory, Effectiveness and EfficiencyÂ
{"title":"Audit Operasional: Solusi Atas Biaya DeadStock","authors":"Christian Linardo, Carmel Meiden, E. Winarso","doi":"10.28932/JAM.V10I2.1080","DOIUrl":"https://doi.org/10.28932/JAM.V10I2.1080","url":null,"abstract":"In manufacturing company, effectiveness and efficiency of inventory control can affect the corporate earnings significantly. According to the observation, the author found a large number of dead stock at PT X. Therefore, the author decided to carry out an operational audit of inventory control in the company.The audit steps are preliminary audit, test of management control, audit in depth, reporting, and follow up. The methods used by the author to collect the data are observation for six months, focus group discussion with management, internal control questionnaires for three middle managers, and data documentation.According to the analysis’ result, author found large number of dead stock. The accumulation of dead stock disturbed corporate cash flow so that the company had to make loans to third parties and company had to pay interest charges. In addition, there’s also the exhibition cost. The accumulated expense of dead stock for 2017 was recorded at IDR 522,130,391.43.Several of main causes of the dead stock are the lack of market research, lach of control by stock keeper, and other factors. The author suggested internal improvement such as the determination of clear boundaries for inventories, and external improvement such as doing market research more often. Keywords: Operational Audit, Inventory, Effectiveness and Efficiency ","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134041259","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Occupational safety and health is an effort to provide safety assurance and improve the health of workers by prevention of occupational accidents and diseases, hazards in the workplace, health promotion, treatment and rehabilitation. Hospitals have a variety of potential hazards, therefore Hospital is required to implement safety and health efforts through the implementation of safety and health management work carried out in an integrated and comprehensive. Employee participation is an important factor in improving safety and health performance.This study aims to determine and analyze the extent of the influence of employee participation on the performance of occupational safety and health of Hospital Santo Borromeus. This type of research is a survey study, supported by the spread of questionnaires as a means of data collection. The research method used is a mix method with descriptive analysis technique. Other research data were obtained from interviews, observations, and document studies. This study was restricted to the Laboratory unit and the Central Sterilization Supply Department (CSSD) unit of Santo Borromeus Hospital. The results showed that employee participation has a significant influence on the performance of occupational safety and health of Santo Borromeus Hospital with total influence of 31.2%. And based on the result of correlation analysis, the type of work accident has a significant influence on job position, this is proved by significance value <0,05. Keywords:Employee Participation, Occupational Health and Safety Hospital, Occupational Types
{"title":"Pengaruh Partisipasi Karyawan Terhadap Kinerja Keselamatan dan Kesehatan Kerja Rumah Sakit (K3RS) Santo Borromeus","authors":"Tanti Winarti, B. Talim","doi":"10.28932/JAM.V10I2.1086","DOIUrl":"https://doi.org/10.28932/JAM.V10I2.1086","url":null,"abstract":"Occupational safety and health is an effort to provide safety assurance and improve the health of workers by prevention of occupational accidents and diseases, hazards in the workplace, health promotion, treatment and rehabilitation. Hospitals have a variety of potential hazards, therefore Hospital is required to implement safety and health efforts through the implementation of safety and health management work carried out in an integrated and comprehensive. Employee participation is an important factor in improving safety and health performance.This study aims to determine and analyze the extent of the influence of employee participation on the performance of occupational safety and health of Hospital Santo Borromeus. This type of research is a survey study, supported by the spread of questionnaires as a means of data collection. The research method used is a mix method with descriptive analysis technique. Other research data were obtained from interviews, observations, and document studies. This study was restricted to the Laboratory unit and the Central Sterilization Supply Department (CSSD) unit of Santo Borromeus Hospital. The results showed that employee participation has a significant influence on the performance of occupational safety and health of Santo Borromeus Hospital with total influence of 31.2%. And based on the result of correlation analysis, the type of work accident has a significant influence on job position, this is proved by significance value <0,05. Keywords:Employee Participation, Occupational Health and Safety Hospital, Occupational Types","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126896229","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index.The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program.The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR). Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability, Leverage Â
{"title":"Faktor-Faktor Yang Berpengaruh Terhadap Pengungkapan Islamic Social Reportingpada Perbankan Syari’ah Indonesia Periode 2011 – 2015","authors":"Arry Eksandy, M. Z. Hakim","doi":"10.28932/jam.v10i2.1084","DOIUrl":"https://doi.org/10.28932/jam.v10i2.1084","url":null,"abstract":"This study aims to determine the effect of Firm Size, Profitability and Leverage on the Disclosure of Islamic Social Reporting (ISR). Firm size is measured by Logaritma Natural (Ln) Total Assets, Profitability is measured by Return on Assets (ROA), Leverage is measured by Debt to Assets Ratio (DAR) and Disclosure of Islamic Social Reporting (ISR) is measured by the ISR Index.The population in this study is all sharia banking in the form of Sharia Commercial Bank in Indonesia during the period 2011-2015. The total samples tested were 8 Sharia Commercial Bank selected by purposive sampling technique. This research analyzes ISR index through bank annual report by using content analysis method. Data analysis techniques use panel data regression with EViews 9.0 program.The results of this study indicate that Firm Size and Profitability affect the Disclosure of Islamic Social Reporting (ISR), Leverage doesn’t affect the Disclosure of Islamic Social Reporting (ISR). Keywords: Disclosure of Islamic Social Reporting (ISR), Firm Size, Profitability, Leverage  ","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132752886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
{"title":"Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang","authors":"Verliani Dasmaran, Tri Yulaeli, Selfiani","doi":"10.28932/jam.v10i2.1082","DOIUrl":"https://doi.org/10.28932/jam.v10i2.1082","url":null,"abstract":"The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123585821","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector’s Performance.
Satuan Perangkat Kerja Daerah (SKPD)是印度尼西亚Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP)的必修科目。据报告，在印度尼西亚各地的市或区政府中成立的许多特别发展区中，没有一个达到它们所编制的综合发展水平的A级。这一现象构成了我们研究的基础，揭示了可能影响印尼SKPD绩效评估系统中LAKIP评估的其他因素。根据Spekle和Verbeeten(2013)的研究解释，存在一个可收缩性因素，可以影响绩效考核体系之间的关系，并将绩效作为因变量。因此，本研究试图复制以往的研究，以检验是否会得出类似的结论。本研究的类型是因果解释，其中样本来自位于万隆的人口3 SKPD，而适度回归分析(MRA)被用作数据分析技术，无论相互作用检验是否是线性回归的特殊应用(两个或多个自变量的乘法)。关键词:绩效考核体系，绩效，可收缩性，《万隆公报》，公共部门绩效
{"title":"Analisis Penilaian Kinerja Organisasi Perangkat Daerah di Kota Bandung","authors":"Meyliana, Lidya Agustina, Chandra Setiawan","doi":"10.28932/jam.v10i2.1087","DOIUrl":"https://doi.org/10.28932/jam.v10i2.1087","url":null,"abstract":"Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector’s Performance.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127192845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour
{"title":"Pengaruh Komitmen Organisasional Dan Budaya Organisasi Terhadap Organizational Citizenship Behaviour","authors":"Yunita Christy, Sinta Setiana, P. Cintia","doi":"10.28932/jam.v10i2.1085","DOIUrl":"https://doi.org/10.28932/jam.v10i2.1085","url":null,"abstract":"The key to success in a change is my source of human being as an initiator and agent of continuous change, the formation of a process and culture that together enhance the ability of organizational change.Organizational Citizenship Behavior (OCB) is able to increase the effectiveness and success of the organization in the long term. OCB is a positive behavior of people in the organization, which is expressed in the form ofwillingness to be conscious and voluntary to work beyond the tasks that should be. In the world of work, a person's commitment to an organization or company is often an important issue. The commitment of all individuals in the organization or often referred to as organizational commitment can provide more value to the company in achieving its goals. Organizational effectiveness can also be enhanced by creating a culture that will lead to the achievement of organizational goals (Ismail, 2008). The population in this study is a Private Bank in Bandung. The sample in this study are employees who work in private banks. The statistical method used in this study is multiple regression.Research results show that organizational commitment influences organizational citizenship behavior, organizational culture influences organizational citizenship behavior and organizational commitment and organizational culture influence organizational citizenship behaviour. Keywords: Organizational Commitment, Organizational Culture, Organizational Citizenship Behaviour","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121383751","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance.Â
{"title":"Analisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung","authors":"Yuliana Gunawan, Aurora Angela, I. Pranata","doi":"10.28932/jam.v10i1.927","DOIUrl":"https://doi.org/10.28932/jam.v10i1.927","url":null,"abstract":"The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance. ","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114446350","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Investor as a principal want to maximize whealth and prosperity by increasing firm value. Firm value for companies listed as issuer in Indonesia Stock Exchange can be reflected through share price. Firm value can be affected by several factors, such as financial performance and corporate governance. This research aimed to examine the influence of financial performance and corporate governance to firm value in sub-sector telecomunication industry which listed in Indonesia Stock Exchange during 2011 to 2016. The dependent variable is firm value. Meanwhile the independent variables are (1) financial performance which measured by current ratio, receivable turnover, debt to equity ratio, return on assets, and earnings per share and (2) corporate governance which measured by percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee. The result showed that current ratio, receivable turnover, debt to equity ratio, earning per share, and presence of the audit committee partially had no significant influence to firm value. Meanwhile return on assets, percentage of institutional ownership, and percentage of independent board of commissioners partially had significant influence to firm value. Simultaneously current ratio, receivable turnover, debt to equity ratio, return on assets, earnings per share, percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee had significant influence to fim value. Keywords:Financial Performance, Corporate Governance, and Firm Value
{"title":"Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan pada Industri Telekomunikasi di Bursa Efek Indonesia","authors":"Monica Paramita Ratna Putri Dewanti, Hamfri Djajadikerta","doi":"10.28932/jam.v10i1.932","DOIUrl":"https://doi.org/10.28932/jam.v10i1.932","url":null,"abstract":"Investor as a principal want to maximize whealth and prosperity by increasing firm value. Firm value for companies listed as issuer in Indonesia Stock Exchange can be reflected through share price. Firm value can be affected by several factors, such as financial performance and corporate governance. This research aimed to examine the influence of financial performance and corporate governance to firm value in sub-sector telecomunication industry which listed in Indonesia Stock Exchange during 2011 to 2016. The dependent variable is firm value. Meanwhile the independent variables are (1) financial performance which measured by current ratio, receivable turnover, debt to equity ratio, return on assets, and earnings per share and (2) corporate governance which measured by percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee. The result showed that current ratio, receivable turnover, debt to equity ratio, earning per share, and presence of the audit committee partially had no significant influence to firm value. Meanwhile return on assets, percentage of institutional ownership, and percentage of independent board of commissioners partially had significant influence to firm value. Simultaneously current ratio, receivable turnover, debt to equity ratio, return on assets, earnings per share, percentage of institutional ownership, percentage of independent board of commissioners, and presence of the audit committee had significant influence to fim value. Keywords:Financial Performance, Corporate Governance, and Firm Value","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121988570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Taxes are compulsory contributions  from the subject of tax and designated to the State. The Company as one of the tax subjects who contributed the most in State tax revenues. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This difference of interest causes the company to manage the tax burden, both legally and illegally. Tax Avoidance is one way companies manage their tax expenses legally. This study aims to determine the influence of indicators of financial statements on Tax Avoidance. Return on Assets (ROA), Leverage and Company Size are used as indicators in the financial statements that may affect Tax Avoidance by the company. This research uses Causal Explanatory research type with sample selection in this research using purposive sampling method and hypothesis test using multiple regression test. The samples used in this research are banking companies go public listing on the BEI the period 2012-2015 totaling 69 companies. The result of this research shows that there is partially influence on Return on Assets (ROA) and Company Size to Tax Avoidance, while Leverage has no partial effect on Tax Avoidance. But simultaneously there is influence of Return on Assets (ROA), Leverage and Company Size to Tax Avoidance. Keywords:Tax Avoidance, Return on Assets, Leverage, Company Size
{"title":"Pengaruh Return on Assets (ROA), Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Perbankan yang Listing di BEI Periode Tahun 2012-2015","authors":"Rini Handayani","doi":"10.28932/JAM.V10I1.930","DOIUrl":"https://doi.org/10.28932/JAM.V10I1.930","url":null,"abstract":"Taxes are compulsory contributions  from the subject of tax and designated to the State. The Company as one of the tax subjects who contributed the most in State tax revenues. Tax for companies is a burden that can reduce corporate profits while taxes for the State is income that will be used to fund the administration of the government. This difference of interest causes the company to manage the tax burden, both legally and illegally. Tax Avoidance is one way companies manage their tax expenses legally. This study aims to determine the influence of indicators of financial statements on Tax Avoidance. Return on Assets (ROA), Leverage and Company Size are used as indicators in the financial statements that may affect Tax Avoidance by the company. This research uses Causal Explanatory research type with sample selection in this research using purposive sampling method and hypothesis test using multiple regression test. The samples used in this research are banking companies go public listing on the BEI the period 2012-2015 totaling 69 companies. The result of this research shows that there is partially influence on Return on Assets (ROA) and Company Size to Tax Avoidance, while Leverage has no partial effect on Tax Avoidance. But simultaneously there is influence of Return on Assets (ROA), Leverage and Company Size to Tax Avoidance. Keywords:Tax Avoidance, Return on Assets, Leverage, Company Size","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114703169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.
{"title":"Peranan Use-casemodeling Dalam Menilai Tingkat Efektivitas Siklus Pengeluaran (Studi Kasus CV MakmurAbadi)","authors":"Ivan Senjaya","doi":"10.28932/jam.v10i1.924","DOIUrl":"https://doi.org/10.28932/jam.v10i1.924","url":null,"abstract":"The change of time, technology, and competition influence indirectly to company’s environment. This makes company should to review the aspects that exist within the company, one of which is the effectiveness of the company cycle. One main function of accounting information system is processing the data into useful information for decision makers to make the cycle to be effective so that corporate goals can be achieved. Use-case modeling is one of the documentation tools in the accounting information system that can also generate information about the effectiveness of a cycle. This research used analytical descriptive method as research method with data collection techniques by interview, observation, and library research. Object of this case study of research is CV Makmur Abadi, a company in textile industry. After the research process is done, it can be concluded that the role of use-case modeling in assessing effectiveness is as a supporting role by providing guidance. Use-case can provide guidance on assessing the effectiveness of cycle especially by components in use-case such as use-case narratives and use-case dependencies diagrams. With these guidance, the process assessment of effectiveness becomes more systematic to present accurate and useful information.Keywords:Use-case Modeling, Assessment of Effectiveness Level, &Expenditure Cycle.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124448492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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