Pub Date : 2019-05-23DOI: 10.32493/KEBERLANJUTAN.V4I1.Y2019.P1030-1051
Aerlangga Aerlangga
This study aims to determine the effect of accounting earnings and firm size on stock returns with company risk as an intervening variable. The sampling method used was purposive sampling, from the population of companies in the kompas index 100 period 2011-2015, several samples will be selected based on certain criteria. This study has a characteristic that is by measuring accounting profit and company size by regressing each variable with company risk and also measuring accounting profit and company size and company risk by regressing each variable with stock returns so that the sensitivity values of each variable will be generated. The research data was tested by classical assumptions by using multiple regression analysis techniques using spss 22 for windows.The results showed that accounting profit partially affects the company's risk, the size of the company has a significant influence on company risk, accounting profit does not have a significant effect on stock returns, firm size does not have a significant effect on company size. The test is based on a confidence level of 95%, and an error rate of 5%.
本研究旨在确定会计盈余和公司规模对股票回报的影响，公司风险是一个干预变量。所使用的抽样方法是有目的的抽样，从2011年至2015年期间kompas指数100的公司人群中，将根据某些标准选择几个样本。本研究的一个特点是，通过将每个变量与公司风险回归来衡量会计利润和公司规模，同时通过将每个自变量与股票收益回归来衡量会计师利润、公司规模和公司风险，从而产生每个变量的敏感性值。研究数据采用经典假设进行检验，采用spss 22 for windows软件进行多元回归分析。研究结果表明，会计利润部分影响公司的风险，公司规模对公司风险有显著影响，会计利润对股票收益率没有显著影响，企业规模对公司规模没有显著影响。该测试基于95%的置信水平和5%的错误率。
{"title":"PENGARUH LABA AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL INTERVIENING PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100 PERIODE 2011-2015","authors":"Aerlangga Aerlangga","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P1030-1051","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P1030-1051","url":null,"abstract":"This study aims to determine the effect of accounting earnings and firm size on stock returns with company risk as an intervening variable. The sampling method used was purposive sampling, from the population of companies in the kompas index 100 period 2011-2015, several samples will be selected based on certain criteria. This study has a characteristic that is by measuring accounting profit and company size by regressing each variable with company risk and also measuring accounting profit and company size and company risk by regressing each variable with stock returns so that the sensitivity values of each variable will be generated. The research data was tested by classical assumptions by using multiple regression analysis techniques using spss 22 for windows.The results showed that accounting profit partially affects the company's risk, the size of the company has a significant influence on company risk, accounting profit does not have a significant effect on stock returns, firm size does not have a significant effect on company size. The test is based on a confidence level of 95%, and an error rate of 5%.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49297013","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 : 2019-05-23DOI: 10.32493/KEBERLANJUTAN.V4I1.Y2019.P1064-1083
Ardyan Firdausi Mustoffa
Tujuan penelitian untuk mengetahui tentang Kinerja Keuangan Pendapatan dan Belanja Daerah di Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menggunakan angka untuk mengumpulkan, menafsirkan, dan menampilkan hasil penelitian atau disebut dengan penelitian deskriptif kuantitatif. Data yang digunakan diambil dengan cara dokumentasi. Dokumentasi dengan menggunakan laporan realisasi pendapatan dan belanja daerah Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menunjukkan hasil bahwa (1) Kabupaten Ponorogo menunjukkan hasil yang baik pada penilaian Kinerja Keuangan Pendapatan Daerah. Hasil tersebut ditunjukkan dengan (a) Varians Pendapatan Daerah rata-rata lebih dari 100%, (b) Pendapatan Daerah memiliki pertumbuhan rata-rata (positif) 12,15%, (c) Menurut Derajat Desentralisasi Rasio Keuangan Pendapatan Daerah rata-rata kurang baik dengan nilai 11.40%, Rasio Ketergantungan Keuangan Daerah memiliki nilai tinggi sekitar 85.06%, Rasio Efektifitas dan Efisiensi Pajak Daerah memiliki nilai rata-rata 117.64%. (2) Kinerja Keuangan Belanja Daerah Kabupaten Ponorogo secara umum dinilai bagus. Hal itu ditunjukkan (a) Varians Belanja Daerah secara umum di bawah 100%, (b) Belanja Daerah memiliki pergerakan tumbuh sekitar 14,57%, (c) Pemerintah Kabupaten Ponorogo menggunakan mayoritas anggarannya untuk belanja operasi sekitar 83.74% memiliki perbandingan dengan Belanja Modal rata-rata 15.90%, (d) Efisiensi Belanja Daerah memiliki nilai baik yaitu dibawah 100%
{"title":"ANALISIS KINERJA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PONOROGO","authors":"Ardyan Firdausi Mustoffa","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P1064-1083","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P1064-1083","url":null,"abstract":"Tujuan penelitian untuk mengetahui tentang Kinerja Keuangan Pendapatan dan Belanja Daerah di Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menggunakan angka untuk mengumpulkan, menafsirkan, dan menampilkan hasil penelitian atau disebut dengan penelitian deskriptif kuantitatif. Data yang digunakan diambil dengan cara dokumentasi. Dokumentasi dengan menggunakan laporan realisasi pendapatan dan belanja daerah Kabupaten Ponorogo pada rentang waktu 2012-2017. Penelitian yang dilakukan menunjukkan hasil bahwa (1) Kabupaten Ponorogo menunjukkan hasil yang baik pada penilaian Kinerja Keuangan Pendapatan Daerah. Hasil tersebut ditunjukkan dengan (a) Varians Pendapatan Daerah rata-rata lebih dari 100%, (b) Pendapatan Daerah memiliki pertumbuhan rata-rata (positif) 12,15%, (c) Menurut Derajat Desentralisasi Rasio Keuangan Pendapatan Daerah rata-rata kurang baik dengan nilai 11.40%, Rasio Ketergantungan Keuangan Daerah memiliki nilai tinggi sekitar 85.06%, Rasio Efektifitas dan Efisiensi Pajak Daerah memiliki nilai rata-rata 117.64%. (2) Kinerja Keuangan Belanja Daerah Kabupaten Ponorogo secara umum dinilai bagus. Hal itu ditunjukkan (a) Varians Belanja Daerah secara umum di bawah 100%, (b) Belanja Daerah memiliki pergerakan tumbuh sekitar 14,57%, (c) Pemerintah Kabupaten Ponorogo menggunakan mayoritas anggarannya untuk belanja operasi sekitar 83.74% memiliki perbandingan dengan Belanja Modal rata-rata 15.90%, (d) Efisiensi Belanja Daerah memiliki nilai baik yaitu dibawah 100%","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48581980","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 : 2019-05-23DOI: 10.32493/KEBERLANJUTAN.V4I1.Y2019.P970-993
Herlambang Herlambang
The mean of this research is examine influence debt ratio, dividend payout ratio variable, return on equity variable, earnings growth, size, and operating cash flow on price earning ratio (PER) in finance and manufacturing companies in Indonesia Stock Exchange in the period of year 2009 to 2012. The population in this study is the company in the sector manufacturing listed on the Indonesia Stock Exchange period of year 2009 to 2012. Samples were taken by purposive sampling and obtained 45 companies in the manufacturing sector as sample. Linear Regression Analysis with Simultaneous Significance Test (F statistic Test) and Individual Parameter Significance Test (Test Statistic t) is an analytical technique used in this study. The results showed that the independent variables of the debt ratio variable, size together significantly influence the price earnings ratio (PER) in the financial sector companies in the BEI and the independent variables of the dividend payout ratio and earnings growth together significantly influence price earnings ratio (PER) at manufacturing companies listed on BEI. These results support data obtained from the World Bank regarding Indonesia's economic growth in 2012 on the production side, manufacturing performance is quite strong. This increase was achieved by the relatively large performance domestic sectors such as those in processed foodstuffs, processed various beverages and processed various tobacco products (increasing 10.4% year on year) as well as fertilizer yields, yields from chemicals and rubber products (increased by 15.4% from year to year).
{"title":"PENGARUH DEBT RATIO, DIVIDEN PAY OUT RATIO, RETURN ON EQUITY, PERUMBUHAN LABA, UKURAN KORPORASI, DAN PERPUTARAN KAS OPERASI TERHADAP PER (Studi Di Korporasi Sektor Manufaktur yang Listing di Bursa Efek Indonesia Jangka Waktu 2009 – 2012)","authors":"Herlambang Herlambang","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P970-993","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P970-993","url":null,"abstract":"The mean of this research is examine influence debt ratio, dividend payout ratio variable, return on equity variable, earnings growth, size, and operating cash flow on price earning ratio (PER) in finance and manufacturing companies in Indonesia Stock Exchange in the period of year 2009 to 2012. The population in this study is the company in the sector manufacturing listed on the Indonesia Stock Exchange period of year 2009 to 2012. Samples were taken by purposive sampling and obtained 45 companies in the manufacturing sector as sample. Linear Regression Analysis with Simultaneous Significance Test (F statistic Test) and Individual Parameter Significance Test (Test Statistic t) is an analytical technique used in this study. The results showed that the independent variables of the debt ratio variable, size together significantly influence the price earnings ratio (PER) in the financial sector companies in the BEI and the independent variables of the dividend payout ratio and earnings growth together significantly influence price earnings ratio (PER) at manufacturing companies listed on BEI. These results support data obtained from the World Bank regarding Indonesia's economic growth in 2012 on the production side, manufacturing performance is quite strong. This increase was achieved by the relatively large performance domestic sectors such as those in processed foodstuffs, processed various beverages and processed various tobacco products (increasing 10.4% year on year) as well as fertilizer yields, yields from chemicals and rubber products (increased by 15.4% from year to year).","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43031313","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 : 2019-05-23DOI: 10.32493/KEBERLANJUTAN.V4I1.Y2019.P1084-1097
Ika Farida Ulfah, Rosyida Rahma Izzati
Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kepatuhan pajak dan faktor penghambat kepatuhan pajak pelaku UKM Batik Pring Sedapur di desa Sidomukti Kabupaten Magetan. Metode analisis yang digunakan adalah deskripsi kuantitatif dimana dari hasil penelitian dapat dijelaskan bahwa tingkat kepatuhan pajak para pelaku UKM Batik Pring Sedapur masih rendah. Ketidakpatuhan para pelaku UKM dalam membayar pajak disebabkan oleh berbagai faktor diantaranya kurangnya pengetahuan dalam perhitungan pajak, kesulitan menghitung pajak dikarenakan pembukuan yang terlalu sederhana, kurangnya sosialisasi perpajakan dan ketidakpercayaan pelaku UKM terhadap sistem pemerintahan yang ada.
本研究旨在了解Sidomukti Kabupaten Magetan村UKM Batik Pring Sedapur的纳税遵从水平和纳税义务因素。所使用的分析方法是定量描述，研究结果可以解释英国独立运动肇事者Batik Pring Sedapur的纳税水平仍然很低。UKM不遵守税收规定的原因多种多样，包括缺乏税收计算知识、扣除过于简单导致的税收计算困难、缺乏整合的社会化以及UKM对现有政府体系缺乏信心。
{"title":"KEPATUHAN WAJIB PAJAK UKM BATIK PRING SEDAPUR DI KABUPATEN MAGETAN","authors":"Ika Farida Ulfah, Rosyida Rahma Izzati","doi":"10.32493/KEBERLANJUTAN.V4I1.Y2019.P1084-1097","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V4I1.Y2019.P1084-1097","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kepatuhan pajak dan faktor penghambat kepatuhan pajak pelaku UKM Batik Pring Sedapur di desa Sidomukti Kabupaten Magetan. Metode analisis yang digunakan adalah deskripsi kuantitatif dimana dari hasil penelitian dapat dijelaskan bahwa tingkat kepatuhan pajak para pelaku UKM Batik Pring Sedapur masih rendah. Ketidakpatuhan para pelaku UKM dalam membayar pajak disebabkan oleh berbagai faktor diantaranya kurangnya pengetahuan dalam perhitungan pajak, kesulitan menghitung pajak dikarenakan pembukuan yang terlalu sederhana, kurangnya sosialisasi perpajakan dan ketidakpercayaan pelaku UKM terhadap sistem pemerintahan yang ada.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42240289","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 : 2018-10-20DOI: 10.32493/KEBERLANJUTAN.V3I2.Y2018.P907-932
Muhamad Jusmansyah
AbstractThis study aims to analyze the effect of Net Profit Margin, Return on Equity and Earning Per Share on Stock Price of manufacturing companies listed on Indonesia Stock Exchange in observation year 2012 - 2016.Using a linear regression analysis method is assisted with the use of the SPSS program version 23 which utilizes secondary data from a sample of 15 (fifteen) chemical industry sector group manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2012 to year period 2016. While the sampling method used is purposive sampling method. This study obtained the following results: (1) Net Profit Margin influential on Stock Price, (2) Return On Equity effect on Stock Price, (3) Earning Per Share effect on Stock Price, (4) ) The results of regression analysis simultaneously influenced the result that Earning Per Share effect on Stock Price. As for Net Profit Margin and Return on Equity does not affect the stock price. Keywords: NPM, ROE, EPS, on Stock Price.
{"title":"ANALISIS PENGARUH NET PROFIT MARGIN (NPM) RETURN ON EQUITY (ROE) DAN EARNING PER SHARE (EPS) TERHADAP HARGA SAHAM","authors":"Muhamad Jusmansyah","doi":"10.32493/KEBERLANJUTAN.V3I2.Y2018.P907-932","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P907-932","url":null,"abstract":"AbstractThis study aims to analyze the effect of Net Profit Margin, Return on Equity and Earning Per Share on Stock Price of manufacturing companies listed on Indonesia Stock Exchange in observation year 2012 - 2016.Using a linear regression analysis method is assisted with the use of the SPSS program version 23 which utilizes secondary data from a sample of 15 (fifteen) chemical industry sector group manufacturing companies that have been listed on the Indonesia Stock Exchange for the 2012 to year period 2016. While the sampling method used is purposive sampling method. This study obtained the following results: (1) Net Profit Margin influential on Stock Price, (2) Return On Equity effect on Stock Price, (3) Earning Per Share effect on Stock Price, (4) ) The results of regression analysis simultaneously influenced the result that Earning Per Share effect on Stock Price. As for Net Profit Margin and Return on Equity does not affect the stock price. Keywords: NPM, ROE, EPS, on Stock Price.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49346563","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 : 2018-10-20DOI: 10.32493/keberlanjutan.v3i2.y2018.p950-969
Khusnatul Zulfa, Amira Bayagub
AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.
{"title":"ANALISIS ELEMEN-ELEMEN FRAUD PENTAGON SEBAGAI DETERMINAN FRAUDULENT FINANCIAL REPORTING","authors":"Khusnatul Zulfa, Amira Bayagub","doi":"10.32493/keberlanjutan.v3i2.y2018.p950-969","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p950-969","url":null,"abstract":"AbstractThis study aims to examine the influence of externalxpressure, institutionalownership, xfinancial stability, xquality of external auditor, xchange inxauditor, change in director and frequentxnumber of CEO’s picture on the fraudulent financial reporting among the property and real estate firms listed in Indonesia stock exchange during 2014-2016. The data used in this study is secondary data obtained from the firms’ annual report which was accessed through www.idx.co.id. The data analysis method used in this study is multiple linear regression analysis. SPSS ver 2.0 was used to analyze the data. The samples were selected using a non-probability sampling technique with a purposive sampling method and obtained a sample of 41 property and real estate companies during 2014-2016. The results of variable test indicates that external pressure and change in director partially influences fraudulent financial reporting, while institutional ownership, financial stability, quality of external auditor, change in auditor, and frequent number of CEO’s picture partially does not influence fraudulent financial reporting. The Simultaneous test shows that external pressure, institutional ownership, financial stability, quality of external auditor, change in auditor, change in director and frequent number of CEO’s picture Keywords: External Pressure, Institutional Ownership, Financial Stability, Quality of External Auditor, Change in Auditor, Change in Director, Frequent Number of CEO’s Picture, Fraudulent Financial Reporting.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43494751","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 : 2018-10-20DOI: 10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883
Ngatimin Ngatimin
AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital
{"title":"ANALISA KINERJA KEUANGAN PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA, MALAYSIA DAN THAILAND MENGGUNAKAN ANALISIS RASIO DAN RISK BASED CAPITAL","authors":"Ngatimin Ngatimin","doi":"10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P869-883","url":null,"abstract":"AbstractTo measure financial performance analysis using ratio analysis in accordance with PSAK 28 which consists of Underwriting Ratio, Loss Ratio, Commission Expense Ratio, Liability to Liquid Asset Ratio, Investment to Technical Reserve Ratio, Net Premium Growth, Own Retention Ratio. Parameter used in Indonesia is Risk Based Capital (RBC) in accordance with Decree of Minister of Finance No. 424 / KMK.06 / 2003. The results of the ratio analysis based on the report of annual report are Underwriting Ratio of Indonesia 24.09%, Malaysia 13.70% and Thailand 12.22%, Loss Ratio Indonesia 44.44%, Malaysia 55.99% and Thailand 60.05% Malaysian Revenue Commission 11.53%, Indonesia 11.99% and Thailand 19.40%, Malaysia Liquidity Ratio 83.45%, Indonesia 55.96% and Thailand 54.42%, Investments to Technical Ratio of Indonesia 685.36% , Thailand 318.18% and Malaysia 93.65%, Net Premium Growth Ratio Indonesia 21.56%, Malaysia 13.29% and Thailand 4.42% and Own Retention Ratio Thailand 851.72%, Malaysia 79.14% and Indonesia 72.12%. While his Risk Base Capital analysis is Thailand 907.58%, Malaysia 920.68% and Indonesia 415.07 Keywords: Financial Statement, Ratio Analysis, Risk Based Capital","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46014586","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 : 2018-10-20DOI: 10.32493/KEBERLANJUTAN.V3I2.Y2018.P884-896
Wardokhi Wardokhi
ABSTRACT This reseaarch aims to determine the financial performance of PT. Indoris Printingdo, based on the Decree of the Minister of BUMN no. 100 / MBU / 2002 on Rating of State-Owned Enterprise Health Level during the period of 2013 - 2015. Data collection methods in this study is obtained by quoting directly from the financial statements in PT. Indoris Printingdo from 2013 to 2015. The analysis technique in this research is quantitative descriptive analysis. The data analysis used is based on the Decree of the Minister of BUMN no:100 / MBU / 2002.Based on the results of research known that the financial performance of PT. Indoris Printingdo based on Decree of the Minister of BUMN no.100 / MBU / 2002 is in 2013 to get the title of "HEALTHY A", in 2014 get the title "UNWELL BBB" and in 2015 the company get the title "HEALTHY AA". This shows the financial performance of PT. Indoris Printingdo is still in good category or experiencing increasing trend. Keywords : Financial performance and healthy level.
{"title":"ANALISIS KINERJA KEUANGAN PT. INDORIS PRINTINGDO BERSUMBER PADA KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002","authors":"Wardokhi Wardokhi","doi":"10.32493/KEBERLANJUTAN.V3I2.Y2018.P884-896","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P884-896","url":null,"abstract":"ABSTRACT This reseaarch aims to determine the financial performance of PT. Indoris Printingdo, based on the Decree of the Minister of BUMN no. 100 / MBU / 2002 on Rating of State-Owned Enterprise Health Level during the period of 2013 - 2015. Data collection methods in this study is obtained by quoting directly from the financial statements in PT. Indoris Printingdo from 2013 to 2015. The analysis technique in this research is quantitative descriptive analysis. The data analysis used is based on the Decree of the Minister of BUMN no:100 / MBU / 2002.Based on the results of research known that the financial performance of PT. Indoris Printingdo based on Decree of the Minister of BUMN no.100 / MBU / 2002 is in 2013 to get the title of \"HEALTHY A\", in 2014 get the title \"UNWELL BBB\" and in 2015 the company get the title \"HEALTHY AA\". This shows the financial performance of PT. Indoris Printingdo is still in good category or experiencing increasing trend. Keywords : Financial performance and healthy level.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48143078","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 : 2018-10-20DOI: 10.32493/keberlanjutan.v3i2.y2018.p897-906
Romenah Romenah
AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators
{"title":"PERUBAHAN MINDSET MENGAJAR DALAM MENYIAPKAN PENDIDIK YANG PROFESIONAL DALAM PERSAINGAN DI ERA MEA","authors":"Romenah Romenah","doi":"10.32493/keberlanjutan.v3i2.y2018.p897-906","DOIUrl":"https://doi.org/10.32493/keberlanjutan.v3i2.y2018.p897-906","url":null,"abstract":"AbstractThe National Education System has grown so rapidly over time. A variety of efforts have been made to build every prosperous, dignified Indonesian human being, so that the quality of Indonesian thinking is progressing. The ASEAN Economic Community which has been launched since 2015 has resulted in free competition, both in trade, employment, and there is free competition for educators in ASEAN countries. Besides that, Indonesian education is faced with challenges and developments in the times, where the culture between ASEAN countries has no limits, this is the challenge faced when implementing the Asean Economic Comunity (ASEAN Economic Community) MEA. Indonesia as a country in the ASEAN region must prepare domestic educators to have professionalism and character so that they can compete with the AEC. Educators must be aware of the essence of the existence of their profession, continue to struggle to make changes in order to realize professionalism with noble character. Efforts made in preparing professional educators to face the challenges of the AEC must touch the most fundamental aspects of changing their competencies, namely the mindset. A student must be more advanced and innovative in developing his learning so that he can change the mindset of students to do agent of change. Through this mindset educators will become professional and characterized so that they can compete and compete in the MEA era. Keywords: MEA, Changes in Mindset, Professional Educators","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47871432","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 : 2018-10-20DOI: 10.32493/KEBERLANJUTAN.V3I2.Y2018.P933-949
Agustine Dwianika, M. Amin, Calista Setiyahadi
AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers. Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.
{"title":"PENGARUH KUALITAS AUDIT PADA HUBUNGAN MORALITAS, BUDAYA DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK","authors":"Agustine Dwianika, M. Amin, Calista Setiyahadi","doi":"10.32493/KEBERLANJUTAN.V3I2.Y2018.P933-949","DOIUrl":"https://doi.org/10.32493/KEBERLANJUTAN.V3I2.Y2018.P933-949","url":null,"abstract":"AbstractThis research aim to examine: (1) The influence of morality on tax compliance (2) The influence of culture on tax compliance .(3)The influence of tax services quality on tax compliance. And (4) The influence of audit quality, morality, tax services quality on tax compliance in Serpong Tax Office and Pondok Aren Tax Office. This study uses a quantitive approach and employs a regression model analysis by using 103 quistionare from respondents. The results of this study found that audit quality, morality, culture and tax services quality simultanesously influenced on tax compliance. Easy to pay and reporting also good and clearly informations are important for taxpayers and ultimately increase tax awareness to make taxpayers compliant and obey about tax provisions.The higher the audit quality stated on the use of Big Four KAP by taxpayers, it can increase the level of taxpayer compliance which is influenced by taxpayer morality, the culture that is understood by taxpayers and the quality of taxpayer services obtained by taxpayers. Keyword: Audit Quality, Morality, Culture, Tax Service and Tax Compliance.","PeriodicalId":34691,"journal":{"name":"Keberlanjutan","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2018-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69694986","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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