Pub Date : 2020-06-18DOI: 10.30587/JIATAX.V2I2.1417
Octaviana Dian Ayuningrum, T. Tumirin
Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to users of financial statements in making decisions. This study aims to predict of financial statement fraud with financial stability, personal financial need, ineffective monitoring, external pressure. In this study 53 samples were selected based on the purposive sampling method.This study uses a logistic regression analysis method. The results show that: Financial Stability and personal financial need can predict financial statement fraud. The results of this study are expected to provide knowledge and contribution to the development of the science of triangle fraud. And provide additional information about the factors that can affect a company fraudulent in the financial statements.
{"title":"Model Prediksi Pelanggaran Akuntansi","authors":"Octaviana Dian Ayuningrum, T. Tumirin","doi":"10.30587/JIATAX.V2I2.1417","DOIUrl":"https://doi.org/10.30587/JIATAX.V2I2.1417","url":null,"abstract":"Financial statements are a reflection of the condition of a company in a certain period. Financial statements are said to be good if the report can provide transparent information and explanations about the results of operations or activities based on predetermined rules. However, there are still many deviations in accounting (accounting irregularities) by companies to maintain and increase the value of the company in attracting investors to keep investing their funds for the survival of the company. These actions included fraud in intentional financial statements. This can be detrimental to users of financial statements in making decisions. This study aims to predict of financial statement fraud with financial stability, personal financial need, ineffective monitoring, external pressure. In this study 53 samples were selected based on the purposive sampling method.This study uses a logistic regression analysis method. The results show that: Financial Stability and personal financial need can predict financial statement fraud. The results of this study are expected to provide knowledge and contribution to the development of the science of triangle fraud. And provide additional information about the factors that can affect a company fraudulent in the financial statements.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123304586","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 to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax authorities and business owners. The results of this study indicate that business owners whose a resident parking as Perda No. 8 Tahun 2011 about parking didn’t know well that the bussines is the object of the parking tax and have obligation to pay such taxes. Beside it, the tax authorities which are extension agents and tax inspectors will also underestimate the bussines from this sector looked have not worked optimally regarding socialization.
{"title":"Pajak Parkir Rumahan: Potensi Pendapatan Asli Daerah yang Dipandang “Sebelah Mata”","authors":"Faridah Inayati, Achdiar Redi Setiawan, Nurul Herawati","doi":"10.30587/jiatax.v2i2.1406","DOIUrl":"https://doi.org/10.30587/jiatax.v2i2.1406","url":null,"abstract":"The purpose of this study to search, explore, unravel the reality and the awareness of the business tax payer home park in Sidoarjo. The research approach used qualitative research method of phenomenology. Qualitative method was chosen since this study need intensive effort to explore the reality. The informant of this research consist of the tax authorities and business owners. The results of this study indicate that business owners whose a resident parking as Perda No. 8 Tahun 2011 about parking didn’t know well that the bussines is the object of the parking tax and have obligation to pay such taxes. Beside it, the tax authorities which are extension agents and tax inspectors will also underestimate the bussines from this sector looked have not worked optimally regarding socialization.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122563592","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}
Pub Date : 2020-06-14DOI: 10.30587/jiatax.v2i2.1415
Devian Siti Aminah, S. Suwarno
The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.
{"title":"Pengungkapan Informasi Lingkungan oleh Perusahaan di Indonesia","authors":"Devian Siti Aminah, S. Suwarno","doi":"10.30587/jiatax.v2i2.1415","DOIUrl":"https://doi.org/10.30587/jiatax.v2i2.1415","url":null,"abstract":"The purpose of this study is to analyze the factors that influence disclosure of environmental aspects information in manufacturing companies. These factors are firm age, public share ownership, profitability, leverage, and industry type. The population of this research are companies listed on the IDX 2016-2018. The samples of this study are 130 manufacturing companies using a purposive sampling method. This research uses multiple regression methods to test the hypothesis. The Environmental disclosure score index used is the Indonesian Environmental Reporting Index (IER). The result of this study shows as industry type has a significant positive influence on environmental aspects information but firm age, public share ownership, profitability, and leverage did not have a significant influence on environmental aspects information in companies.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126418346","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}
Pub Date : 2020-06-14DOI: 10.30587/jiatax.v2i2.1283
Nur Syamsiyah, Ari Kamayanti, Yusna Yusna
The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.
{"title":"Pemaknaan Aset Waqaf dan Bentuk Pelaporanya di Pondok Pesantren Daruttaqwa Gresik","authors":"Nur Syamsiyah, Ari Kamayanti, Yusna Yusna","doi":"10.30587/jiatax.v2i2.1283","DOIUrl":"https://doi.org/10.30587/jiatax.v2i2.1283","url":null,"abstract":"The purpose of this study is to know the Waqaf Asset Treatment and the form of Reporting at Daruttaqwa Gresik Islamic Boarding School. This is a descriptive research. The data used are primary data in the form of interviews with caregivers (Nyai), Deputy Head of Pondok, Treasurer, Hodam and Santri. Secondary data are in the forms of documentation. The results of the study show that the value of the waqaf’s perception as an Islamic boarding school asset is based on a will, blessing, reverence and sincerity. While Islamic boarding schools does not reflect the reporting in accounting rules by IAI (not the detail), but rather based on trust. On the other hand, Islamic boarding school accounting guidelines does not cover all the waqaf assets, which cause a discrepancy between the reality found in the pesantren and the pesantren accounting guidelines. The conclusion of this study is that the regulation of IAI have not been able to cover most of aspects in pesantren so that the pesantren value can’t be implemented in reporting their accounting report. It is suggested that IAI can help evaluate pesantren accounting guidelines so that the pesantren values can be implemented in reporting.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116990089","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}
Pub Date : 2019-11-11DOI: 10.30587/jiatax.v2i1.1044
Agus Sukarno, Hadioetomo Hadioetomo, Agus Haryadi
Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.
{"title":"Analisis Faktor–Faktor yang Mempengaruhi Alokasi Anggaran Belanja Modal","authors":"Agus Sukarno, Hadioetomo Hadioetomo, Agus Haryadi","doi":"10.30587/jiatax.v2i1.1044","DOIUrl":"https://doi.org/10.30587/jiatax.v2i1.1044","url":null,"abstract":"Regional Autonomy intended that each region can be independent in conducting regional development in the form of capital cost in order to increase the area of fixed assets. The purpose of this study is to determine whether there is the influence of the Economic Growth, General Allocation Fund, Special Allocation Fund, Revenue Sharing Fund, Original Income Area, SiLPA, and Total Area against Capital Expenditure of the District/City in Indonesia. This study used secondary data obtained from the Supreme Audit Agency in 2017. The sample used in the study were 180 District/City located in Indonesia. The way to analyze the data by using multiple linier regression analysis. Based on the analysis stated that the variable Revenue Sharing Fund, Original Income Area, Total Area effect on Capital Expenditure. While Economic Growth, General Allocation Fund, Special Allocation Fund, SiLPA does not effect on Captital Expenditure.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131476542","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}
Pub Date : 2019-10-02DOI: 10.30587/jiatax.v2i1.1100
M. D. F. Tuwow
The aim of this research is to criticize the accounting treatment of biological assets regulated in PSAK 69. The research uses a critical paradigm, by lowering social theory and then formulated with a qualitative approach to ethnometodology studies, to see the meaning of daily activities which are agreed by the indigenous people of Moloku Kie Raha ( North Maluku). The majority of the population here are Nutmeg farmers, nutmeg is an economic and social symbol here. Interestingly, when the harvest arrives and the nutmeg that has fallen to the ground is entitled to be taken by anyone, except the owner of these assets. Here the author wants to criticize the recognition of biological asset objects in PSAK 69, where this kind of local wisdom is not heeded and stated in the rules that recognize it from the accounting side itself.
本研究的目的是批评在psak69监管的生物资产的会计处理。该研究使用了一种批判性范式，通过降低社会理论，然后用定性的方法来制定民族方法学研究，以了解Moloku Kie Raha(北马鲁古)土著人民所认同的日常活动的意义。这里的大多数人口都是种植肉豆蔻的农民，肉豆蔻是这里的经济和社会象征。有趣的是，当收获到来时，掉落在地上的肉豆蔻有权被任何人拿走，除了这些资产的所有者。在这里，作者想批评PSAK 69中对生物资产对象的确认，在从会计方面本身确认的规则中没有注意到这种地方智慧。
{"title":"Pala “Kearifan yang Menyelamatkan” Kajian Kritis Pengakuan Biological Asset: PSAK 69","authors":"M. D. F. Tuwow","doi":"10.30587/jiatax.v2i1.1100","DOIUrl":"https://doi.org/10.30587/jiatax.v2i1.1100","url":null,"abstract":"The aim of this research is to criticize the accounting treatment of biological assets regulated in PSAK 69. The research uses a critical paradigm, by lowering social theory and then formulated with a qualitative approach to ethnometodology studies, to see the meaning of daily activities which are agreed by the indigenous people of Moloku Kie Raha ( North Maluku). The majority of the population here are Nutmeg farmers, nutmeg is an economic and social symbol here. Interestingly, when the harvest arrives and the nutmeg that has fallen to the ground is entitled to be taken by anyone, except the owner of these assets. Here the author wants to criticize the recognition of biological asset objects in PSAK 69, where this kind of local wisdom is not heeded and stated in the rules that recognize it from the accounting side itself. \u0000 \u0000 ","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133307723","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}
Pub Date : 2019-08-05DOI: 10.30587/jiatax.v2i1.1086
Darti Djuharni, Intan Novitasari
This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.
{"title":"Pengungkapan CSR Tentang Kinerja Keuangan dan Lingkungan","authors":"Darti Djuharni, Intan Novitasari","doi":"10.30587/jiatax.v2i1.1086","DOIUrl":"https://doi.org/10.30587/jiatax.v2i1.1086","url":null,"abstract":"This research was conducted to test the effect of CSR on financial performance and add environmental variables as intervening. This type of research is Explonatory research using financial data published on the Indonesia Stock Exchange (IDX). The study was conducted on manufacturing companies in the consumer goods industry sector for three years, namely 2015, 2016, and 2017. From the number listed, they were selected according to the criteria determined to be used as research samples. The number of companies that met the criteria for further analysis was thirteen companies with observations over three years. The results of this study indicate that CSR significantly influences the company's financial performance, and environmental performance as an intervening variable significantly influences the company's financial performance.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133072349","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}
Pub Date : 2019-04-02DOI: 10.30587/jiatax.v1i2.987
Fery Friyo Handoko, M. Sholichah
Abstract This research examine the capital market reaction on earnings management. Agency conflict represented by information asymetry caused earnings management. Managers have incentive to play accounting method and estimate to gain certain amount of earnings. Hereafter, investor have interest regarding their invesment decision. They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017. We documenting data from financial statement items. We obtain 40 manufacturing company that comply to purposive sampling requirement. We use simple regression to do data analysis. We found the empirical evidence that market reac the earnings management indication. There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals. This research conclude that market reacting the earnings management indication generally.
{"title":"Reaksi Pasar atas Manajemen Laba","authors":"Fery Friyo Handoko, M. Sholichah","doi":"10.30587/jiatax.v1i2.987","DOIUrl":"https://doi.org/10.30587/jiatax.v1i2.987","url":null,"abstract":"Abstract \u0000This research examine the capital market reaction on earnings management. Agency conflict represented by information asymetry caused earnings management. Managers have incentive to play accounting method and estimate to gain certain amount of earnings. Hereafter, investor have interest regarding their invesment decision. They rely on accounting information that represented in financial statement.Based on premise in Signalling Theory, we then hypothesized that investor would response any information addressed to them.Sample and population that used to test hypothesis taken from listed manufacturing company during 2015-2017. We documenting data from financial statement items. We obtain 40 manufacturing company that comply to purposive sampling requirement. We use simple regression to do data analysis. We found the empirical evidence that market reac the earnings management indication. There is empirical fact that cummulative abnormal return decreas when determinate by discretionarry accruals. This research conclude that market reacting the earnings management indication generally.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116124285","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}
Pub Date : 2018-11-02DOI: 10.30587/jiatax.v1i2.529
Risqifani Risqifani, S. Suwarno
Penelitian ini bertujuan untuk mengidentifikasi faktor dan dampak dari banyaknya kasus pelanggaran etika profesi akuntan publik melalui persepsi akuntan dan ulama’. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengambilan data dilakukan dengan wawancara mendalam dengan informan yang memenuhi kriteria dalam penelitian ini. Hasil penelitian menunjukkan bahwa faktor ekonomi dan faktor kepentingan pribadi merupakan faktor utama yang dapat membuat akuntan publik melakukan pelanggaran etika dalam profesinya. Dalam perspektif Islam, tindakan pelanggaran etika profesi akuntan publik merupakan hal yang tidak berdasar pada etika dalam Islam, karena mengandung unsur ketidakjujuran akuntan publik dalam hal penyajian opini atas laporan keuangan, Seperti yang dijelaskan dalam surat Al-Baqarah ayat 79, bahwa akan celaka bagi orang yang tidak menulis sesuai kebenaran demi untuk mencari keuntungan. Adanya iman dalam setiap pekerjaan menjadi hal yang utama sebagai dasar akuntan publik menjalankan profesinya. Dengan iman yang kuat maka niat untuk melakukan pelanggaran etika profesi akuntan publik dapat diminimalisir.
{"title":"Persepsi Akuntan dan Ulama’ terhadap Problematika Etika Profesi Akuntan Publik Perspektif Islam","authors":"Risqifani Risqifani, S. Suwarno","doi":"10.30587/jiatax.v1i2.529","DOIUrl":"https://doi.org/10.30587/jiatax.v1i2.529","url":null,"abstract":"Penelitian ini bertujuan untuk mengidentifikasi faktor dan dampak dari banyaknya kasus pelanggaran etika profesi akuntan publik melalui persepsi akuntan dan ulama’. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Teknik pengambilan data dilakukan dengan wawancara mendalam dengan informan yang memenuhi kriteria dalam penelitian ini. Hasil penelitian menunjukkan bahwa faktor ekonomi dan faktor kepentingan pribadi merupakan faktor utama yang dapat membuat akuntan publik melakukan pelanggaran etika dalam profesinya. Dalam perspektif Islam, tindakan pelanggaran etika profesi akuntan publik merupakan hal yang tidak berdasar pada etika dalam Islam, karena mengandung unsur ketidakjujuran akuntan publik dalam hal penyajian opini atas laporan keuangan, Seperti yang dijelaskan dalam surat Al-Baqarah ayat 79, bahwa akan celaka bagi orang yang tidak menulis sesuai kebenaran demi untuk mencari keuntungan. Adanya iman dalam setiap pekerjaan menjadi hal yang utama sebagai dasar akuntan publik menjalankan profesinya. Dengan iman yang kuat maka niat untuk melakukan pelanggaran etika profesi akuntan publik dapat diminimalisir.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125379652","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}
Pub Date : 2018-11-02DOI: 10.30587/jiatax.v1i2.527
Kusmita Kusmita, M. Sholichah
Penelitian ini bertujuan untuk menguji pengaruh variabel ekonomi makro, profitabilitas dan ukuran perusahaan terhadap return saham pada perusahaan sektor perbankan di bursa efek indonesia. Return yang tinggi merupakan target yang ingin dicapai oleh para investor. Return saham dipengaruhi oleh faktor ekonomi makro dan faktor ekonomi mikro. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan dan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Jumlah sampel awal terdiri dari 84 perusahaan, namun terdapat lima amatan yang teridentifikasi sebagai outlier sehingga dikeluarkan dari sampel yang kemudian dianalisis lebih lanjut. Teknik sampel yang digunakan adalah metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji dengan menggunakan uji asumsi klasik. Hasil penelitian ini mengidentifikasikan bahwa ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap return saham. Tingkat suku bunga dan nilai tukar rupiah berpengaruh negatif dan signifikan terhadap return saham. Profitabilitas berpengaruh positif dan tidak signifikan terhadap return saham.
{"title":"Ekonomi Makro, Profitabilitas dan Ukuran Perusahaan Terhadap Return Saham pada Perusahaan Sektor Perbankan","authors":"Kusmita Kusmita, M. Sholichah","doi":"10.30587/jiatax.v1i2.527","DOIUrl":"https://doi.org/10.30587/jiatax.v1i2.527","url":null,"abstract":"Penelitian ini bertujuan untuk menguji pengaruh variabel ekonomi makro, profitabilitas dan ukuran perusahaan terhadap return saham pada perusahaan sektor perbankan di bursa efek indonesia. Return yang tinggi merupakan target yang ingin dicapai oleh para investor. Return saham dipengaruhi oleh faktor ekonomi makro dan faktor ekonomi mikro. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan dan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Jumlah sampel awal terdiri dari 84 perusahaan, namun terdapat lima amatan yang teridentifikasi sebagai outlier sehingga dikeluarkan dari sampel yang kemudian dianalisis lebih lanjut. Teknik sampel yang digunakan adalah metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji dengan menggunakan uji asumsi klasik. Hasil penelitian ini mengidentifikasikan bahwa ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap return saham. Tingkat suku bunga dan nilai tukar rupiah berpengaruh negatif dan signifikan terhadap return saham. Profitabilitas berpengaruh positif dan tidak signifikan terhadap return saham.","PeriodicalId":269642,"journal":{"name":"JIATAX (Journal of Islamic Accounting and Tax)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130458997","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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