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Faktor-faktor yang Mempengaruhi Persistensi Laba 影响利润停留的因素
Pub Date : 2019-10-01 DOI: 10.35592/JRB.V3I1.981
A. Khasanah, Jasman
This research aims to determine the effect of independent cash flow volatility, sale volatility, operating cycle, level of debt, size of firm and book tax differences in earnings persistence. The data used in this research is obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2015-2017. Sample selection method used is purposive sampling method. Analytical techniques used in this research using multiple linear regression which include normality test, test classic assumptions and hypothesis testing. The total sample in this research is 49 companies. The result shows thatI cash flow voaltility, sale volatility, level of debt, size of firm and temporer different have an affect on earnings persistence. Meanwhile, the operating cycle and permanent different no effect on earnings persistence.
本研究旨在确定独立现金流波动、销售波动、经营周期、债务水平、企业规模和账面税收差异对盈余持续性的影响。本研究使用的数据来源于2015-2017年在印尼证券交易所上市的制造业公司的年度财务报表。采用的样本选择方法为目的抽样法。本研究采用多元线性回归分析技术,包括正态性检验、经典假设检验和假设检验。本研究的样本总数为49家公司。结果表明,现金流波动率、销售波动率、负债水平、企业规模和企业脾气的差异对盈余持续性有影响。同时,经营周期与永久性的差异对盈余持续性没有影响。
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引用次数: 19
Dampak Pertumbuhan Ekonomi China Terhadap Perekonomian Indonesia 中国经济增长对印尼经济的影响
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.404
Aulia Keiko Hubbansyah, Wurdaningsih Wurdaningsih
This study aims to analyze the impact of China’s economic growth on the Indonesian economy. In this analysis, the study adapted SVAR with block exogeneity consisting of blocks global variable (China’s economic growth and non-fuel global commodity prices growth) and domestic variable blocks (economic growth, inflation, real interest rates and Indonesia’s exchange rates). Using the data over the period from 1993q1-2017q2, this study found that the shock if China’s economic growth had a major impact on non-fuel global commodity price movements. Additionally, it is also acknowledged that China’s economic growth shock of 1.9 percent causes the Indonesian economy to grow by 0.85 percent. This was due to the appreciation of Rupiah exchange rate againt US Dollar by 1.6 percent, make inflation under control, while inflation in term of rising price index was insignficant
本研究旨在分析中国经济增长对印尼经济的影响。在本分析中,研究采用了具有块外生性的SVAR,由块全球变量(中国经济增长和非燃料全球商品价格增长)和块国内变量块(经济增长、通货膨胀、实际利率和印度尼西亚汇率)组成。利用1993年第一季度至2017年第二季度的数据,本研究发现,中国经济增长的冲击对全球非燃料大宗商品价格走势产生了重大影响。此外,人们还承认,中国1.9%的经济增长冲击导致印尼经济增长0.85%。这是由于印尼盾对美元汇率升值1.6%,使通货膨胀得到控制,而通货膨胀在物价指数上涨方面是微不足道的
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引用次数: 0
Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening 公司规模和公司治理对财务报告的影响,可作为变量进行披露
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.407
Ananda Muliaturrohmah Ikhwani, Irma Paramita, Karsam Sunaryo
Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.
财务业绩可以提供公司过去业绩和未来前景的概述。许多公司开展与自然有关的业务活动,但不披露可持续发展报告。公司规模大的公司应该比小公司披露更多的信息,包括披露公司治理的实施情况和可持续发展报告的披露。通过这些信息的披露,有望增加公众对公司的信任,改善公司的财务业绩。本研究旨在获得公司规模和公司治理影响财务绩效的证据,以及可持续发展报告披露在九家国有企业和采矿业五年间(2013-2017)这些变量之间的中介作用。研究结果表明:(1)公司规模对财务绩效有影响;(2)审计委员会对财务绩效的影响;(三)董事会不影响财务业绩;(4)公司规模不影响可持续发展报告的披露;(5)审计委员会未影响可持续发展报告的披露;(6)董事会对可持续发展报告的披露是否有效;(7)可持续发展报告披露不能调解公司规模/公司治理对财务绩效的影响。
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引用次数: 1
Pemanfaatan Resi Gudang Sebagai Opsi Optimalisasi Supply Chain Sebagai Alternatif Solusi Harga Panen Anjlok Pada Kelompok Tani 仓库Resi利用作为优化供应链替代方案的农民群体降价
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.406
Handy Nur Cahya
TSince long ago this agricultural country, Indonesia has never been separated from rice farming. However, the welfare of farmers has not been fully good. The harvest season that should bring joy and profit, not always absolute about the full benefits. Harvest season are often accompanied by problems such as drop of selling price due to abundant supply. The purpose of this study is to diclose that farmer groups can optimize the supply chain flow to overcome the drop of selling price. This research was conducted in descriptive research, by conducting direct observations on Tirta Jaya farmer groups in Demak, then mapping the existing supply chain flow, and finally finding optimization solutions in the flow. The results of this study indicate there is an unoptimal distribution channel for agricultural products, and the warehouse receipt system is the right alternative, and can be applied as one of the new distribution channels to overcome the drop of selling price during the harvest.
长期以来,印尼这个农业国家从未脱离过水稻种植。然而,农民的福利并没有完全好。丰收的季节应该带来欢乐和利润,而不是总是绝对的关于充分的利益。收获季节往往伴随着供大于求的价格下降等问题。本研究的目的是揭示农民群体可以优化供应链流程来克服销售价格的下降。本研究采用描述性研究的方式,通过对Demak的Tirta Jaya农民群体进行直接观察,然后绘制现有供应链流程,最后在流程中找到优化解决方案。研究结果表明,农产品流通渠道存在非最优选择,仓单制度是一种合适的选择,可以作为一种新的流通渠道来克服收获期销售价格的下降。
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引用次数: 0
Analisis Pengaruh Kualitas Sistem Media Elektronik E-Filling dan E-Billing Terhadap Tingkat Kepuasan Wajib Pajak (Studi Pada Wajib Pajak di Fakultas Ekonomi Universitas Tridinanti Palembang) 分析电子过滤媒体系统对纳税人满意度的质量影响(Tridinanti - Palembang大学经济学系的一项研究)
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.403
Dimas Pratama Putra, Padriyansyah
This research is being done to taxpayers at economic faculty of Tridinanti Palembang. This research aims to know effect the quality of the e-filing and e-billing system toward taxpayers satisfaction level. The population in this study is 339 taxpayers. Sample of 130 taxpayers by using purposive sampling methods. The analytical technique used is a descriptive analysis and conducted a asumsi klasik test. The result of this study is (1). The quality of the e-filing system has a significant positive effect on the degree of taxpayers satisfaction, (2). The quality of the e-filing system has a significant negative effect on the degree of taxpayers satisfaction, dan (3). The quality of e-filing and e-billing system collectively has a significant positive effect on the rate of taxpayers satisfaction.
这项研究是在Tridinanti巨港经济学院对纳税人进行的。本研究旨在了解电子申报与电子开票系统之品质对纳税人满意度之影响。这项研究的对象是339名纳税人。采用目的抽样法对130名纳税人进行抽样。使用的分析技术是描述性分析,并进行了假设克拉希克测试。本研究结果为:(1)电子申报系统质量对纳税人满意度有显著的正向影响;(2)电子申报系统质量对纳税人满意度有显著的负向影响;(3)电子申报和电子计费系统质量共同对纳税人满意度有显著的正向影响。
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引用次数: 2
Analisis Hubungan Biaya Pengembangan Dengan Laba Bersih di PT Industri Telekomunikasi Indonesia 分析印尼电信产业PT净利润开发成本关系
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.405
Kosasih
The purpose of this research was to obtain the empirical evidence on the correlation of development costs on net income at PT Telekomunikasi Indonesia Indonesia. The research methods used in this research is descriptive and verification method with a quantitative approach. The data used are secondary data from financial statements from 2010-2016 obtained through annual financial reports, observation, internet browsing, library studies, and interviews. The results showed that there is correlation between development costs on net income at PT Telekomunikasi Indonesia Indonesia. The correlation between development costs and net income has a negative relationship. This means when rising development costs then net income down, otherwise when development costs down then net income rises, so the research hypothesis is accepted.
本研究的目的是为了获得印尼电信公司(PT Telekomunikasi Indonesia Indonesia)开发成本与净收入相关性的经验证据。本研究采用的研究方法是描述性和验证性方法,并采用定量方法。使用的数据是2010-2016年财务报表的二手数据,通过年度财务报告,观察,上网浏览,图书馆研究和访谈获得。结果表明,PT Telekomunikasi Indonesia Indonesia的开发成本与净收入之间存在相关性。开发成本与净收入呈负相关关系。这意味着当开发成本上升时净收入下降,否则当开发成本下降时净收入上升,因此研究假设被接受。
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引用次数: 0
Analisis Pengaruh Daya Tarik Iklan, Kualitas Pesan Iklan dan Frekuensi Penayangan Iklan Terhadap Efektivitas Iklan TV Tokopedia 分析广告吸引力、广告信息的质量和广告广告频率对电视广告的有效性的影响
Pub Date : 2019-06-27 DOI: 10.35592/JRB.V2I2.402
Dasmansyah Adyas, Annisa Khairani
This research is a causality study that aims to find out the influence of advertisement attractiveness, advertisement message quality, and viewing freuency as independent variable to the effectiveness of advertisement on television especially tokopedia advertisement, as the dependent variable. The methodology used in this study are multiple linear regression, classical assumption test, multicollinearity test, heteroscedastic test, t test, and f test. The results of the study showed that independent variables (the influence of advertisement attractiveness, advertisement message quality, viewing frequency) affect ( the dependent variable (advertisement effectiveness), both partially and simultaneously.
本研究是一项因果关系研究,旨在找出广告吸引力、广告信息质量和观看频率作为自变量对电视广告尤其是百科广告效果的影响。本研究采用多元线性回归、经典假设检验、多元共线性检验、异方差检验、t检验和f检验。研究结果表明,自变量(广告吸引力、广告信息质量、观看频率的影响)对因变量(广告效果)既有部分影响,也有同时影响。
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引用次数: 1
Dysfunctional Behavior Atas Interaksi Reinforcement Contigency Dan Motivasi Ekstrinsik Subordinate
Pub Date : 2019-05-18 DOI: 10.35592/JRB.V2I1.253
Fara Fitriyani, E. Suryani
This study aims to determine the effect of compliance pressure on budgetary slack and the interaction between compliance pressure and strengthening contingency on budgetary slack. The population of this study is subordinate to a college in Banten Province. The sampling method uses purposive sampling with a number of samples that meet the criteria of 91 respondents. The questionnaire was tested by reliability test and validity test, then the classical assumptions were tested including normality test, multicollinearity test, and heteroscedasticity test. Then hypothesis testing is done by single regression analysis and multiple regression analysis. The results show that all variables are reliable and valid and meet the classic assumption test. The results of hypothesis analysis indicate that compliance pressure affects budgetary slack, there is an interaction between compliance pressure and a strengthening contingency on budgetary slack.
本研究旨在确定合规压力对预算松弛的影响,以及合规压力与强化权变对预算松弛的交互作用。本研究的人口隶属于万丹省的一所学院。抽样方法采用有目的抽样,选取符合91个被调查者标准的若干个样本。对问卷进行信度检验和效度检验,然后对经典假设进行正态性检验、多重共线性检验和异方差检验。然后通过单回归分析和多元回归分析进行假设检验。结果表明,各变量均可靠有效,满足经典假设检验。假设分析结果表明,合规压力影响预算松弛,合规压力与预算松弛的偶然性增强之间存在交互作用。
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引用次数: 0
Effect Domino Kebijakan Moneter The FRS As Terhadap Perekonomian Indonesia 影响美国货币政策对印尼经济的影响
Pub Date : 2019-05-18 DOI: 10.35592/JRB.V2I1.256
Tia Ichwani, Rika Kaniati, Hikmatul Husna
This study aims to determine the implementation of monetary policy conducted by The US Federal Reserve on the movement of interest rates of Bank Indonesia (BI 7 Days Repo), Rupiah exchange rate against US Dollar, Indonesia inflation rate and export value of Indonesia.The research method used is quantitative descriptive method with the aim to create a systematic, factual and accrual picture of the facts of reality in that year. The data used are secondary data, which are historical data on FFR, inflation, monetary policy and rupiah exchange rate.From the results of the analysis and discussion, it can be concluded that the monetary policy undertaken by the United States Government in dealing with its economic problems in 2017 - 2018 is to raise the federal rate (FFR) periodically and indirectly, this affects the value of Indonesian exports.
本研究旨在确定美联储对印度尼西亚银行利率(BI 7天回购)、印尼盾兑美元汇率、印度尼西亚通货膨胀率和印度尼西亚出口价值的货币政策实施情况。使用的研究方法是定量描述的方法,目的是创建一个系统的,事实和应计的事实,在那一年的现实情况的图片。使用的数据为二手数据,即FFR、通货膨胀、货币政策和卢比汇率的历史数据。从分析和讨论的结果可以得出结论,美国政府在2017 - 2018年处理其经济问题所采取的货币政策是定期和间接地提高联邦利率(FFR),这影响了印尼出口的价值。
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引用次数: 1
Pengaruh Kenaikan Penghasilan Tidak Kena Pajak (PTKP) Dan Jumlah Wajib Pajak Efektif Terhadap Penerimaan PPh Pasal 21 未应税收入(pcrime)增加的影响,以及纳税人在第21章的有效税率
Pub Date : 2019-05-18 DOI: 10.35592/JRB.V2I1.255
Nurul Susanti, Andi
This research aims to determine the need for non-taxable income rate to be rised including the number of effective tax-payers on income tax as referred to the Article 21 of the Law No 36 of 2008 has the potential to increase. This study is conducted in KPP Pratama Serang using local population as taxpayers which accept Income Tax (PPh) based on Article 21 or using saturated sample or all population paying income tax (PPh) as respondents in KPP Pratama Serang while taking the period 2014-2016. The method used in this research is fieldwork by visiting the city of Serang as the Capital city of Banten Province to conduct a survey on local population as tax-payers including those working people with non-taxable income status. The results of this study reveal that the number of non-taxable income (PTKP) has a significant effect on the income tax revenue based on the article 21. Additionally, there is a negative beta value, which indicates that the higher rate of non-taxable income adds to an increase in the income tax of Article 21. As noted, the number of effective tax-payers significantly influence the income tax revenue of article 21 and have a positive beta value as well, indicating that the more effective tax-payers have the effect of increasing income tax revenue of the article 21 to come true.
本研究的目的是确定需要提高的非应税收入率,包括所得税的有效纳税人的数量,如2008年第36号法律第21条所述,有可能增加。本研究是在全国人民保护委员会(KPP Pratama Serang)中进行的,使用当地人口作为纳税人,根据第21条接受所得税(PPh),或使用饱和样本或所有缴纳所得税(PPh)的人口作为调查对象,时间为2014-2016年。本研究采用实地调查的方法,走访万丹省首府雪朗市,对当地作为纳税人的人口进行调查,包括具有非应税收入地位的劳动人口。本研究的结果显示,在第21条的基础上,非应税所得(PTKP)的数量对所得税收入有显著影响。此外,还有一个负的beta值,这表明非应税收入的较高税率增加了第21条所得税的增加。如前所述,有效纳税人的数量显著影响第21条的所得税收入,并且贝塔值也为正,表明有效纳税人越多,增加第21条所得税收入的效果就越容易实现。
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引用次数: 1
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