Kajian Bisnis STIE Widya Wiwaha最新文献_第2页

Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Desa 对人力资源质量、信息技术使用和对农村政府财务报告的内部控制系统的影响

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/JKB.V26I2.274

Marlinawati Marlinawati, Dewi Kusuma Wardani

引用次数: 3

Pengaruh Penerapan Standar Akuntansi Pemerintahan (Sap) Berbasis Akrual Dan Sistem Akuntansi Keuangan Daerah Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Gunung Kidul 基于Akrual的政府会计标准(Sap)和区域财务会计体系对基杜尔县政府财务报告质量的影响

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/JKB.V26I2.273

Kurnia Rahmah, Z. Zulkifli

引用次数: 2

Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance) 国际财务报告准则(Ifrs)

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/jkb.v26i2.276

Umi Wahidah, Sri Ayem

{"title":"Pengaruh Konvergensi International Financial Reporting Standards (Ifrs) Terhadap Penghindaran Pajak(Tax Avoidance)","authors":"Umi Wahidah, Sri Ayem","doi":"10.32477/jkb.v26i2.276","DOIUrl":"https://doi.org/10.32477/jkb.v26i2.276","url":null,"abstract":"This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.","PeriodicalId":112627,"journal":{"name":"Kajian Bisnis STIE Widya Wiwaha","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125174958","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}

引用次数: 0

Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Di D.I Yogyakarta Tahun 2012-2016 2016年12月12日日惹地区税收、地区税收、公共拨款和特殊资金对资本支出的影响

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/jkb.v26i2.278

Riska Rahmawati, Achmad Tjahjono

{"title":"Pengaruh Pajak Daerah, Retribusi Daerah, Dana Alokasi Umum, Dan Dana Alokasi Khusus Terhadap Belanja Modal Di D.I Yogyakarta Tahun 2012-2016","authors":"Riska Rahmawati, Achmad Tjahjono","doi":"10.32477/jkb.v26i2.278","DOIUrl":"https://doi.org/10.32477/jkb.v26i2.278","url":null,"abstract":"This study aims to determine the effect of Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds on the allocation of Capital Expenditures in DI Yogyakarta Region consisting of five Regencies / Cities for the period of 2012-2016. This study is analyzing the variable X against variable Y. Design The study was compiled based on APBD data in the Realization of DI Yogyakarta Regional Revenues and Expenditures in 2012-2016 taken from BPS DI Yogyakarta with a sample data on Regional Taxes, Regional Retribution, General Allocation Funds, Special Allocation Funds, and Capital Expenditures. The variables used are Local Tax (X1), Regional Retribution (X2), General Allocation Fund (X3), Special Allocation Fund (X4), and Capital Expenditure (Y). The analysis for testing in this study used SPSS.20, the techniques used were Multiple Regression Analysis, T Test, F Test, and Determination Coefficient Test. The results of this study indicate that partially Regional Levies and Special Allocation Funds do not have a significant effect on Capital Expenditures, while Regional Taxes and Special Allocation Funds have an influence on Capital Expenditures, simultaneously Regional Taxes, Regional Retribution, General Allocation Funds, and Allocation Funds Specifically has a significant influence on Capital Expenditures. The magnitude of the influence of Regional Taxes, Regional Retibusi, General Allocation Funds, and Special Allocation Funds on Capital Expenditures is 77.8% while the remaining 22.2% is explained by other factors.","PeriodicalId":112627,"journal":{"name":"Kajian Bisnis STIE Widya Wiwaha","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115401974","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}

引用次数: 3

Pengaruh Nilai Kerja Dan Kesesuaian Nilai Kerja Individu Terhadap Organizational Citizenship Behavior Dan Kepuasan Kerja

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/JKB.V26I2.123

Vivi Ardianingrum, Titik Nurbiyati

{"title":"Pengaruh Nilai Kerja Dan Kesesuaian Nilai Kerja Individu Terhadap Organizational Citizenship Behavior Dan Kepuasan Kerja","authors":"Vivi Ardianingrum, Titik Nurbiyati","doi":"10.32477/JKB.V26I2.123","DOIUrl":"https://doi.org/10.32477/JKB.V26I2.123","url":null,"abstract":"This study aimed to determine the influence of work value and work congruence on organizational citizenship behavior (OCB) and job satisfaction. The study was conducted on non medical staff, nurses and general practitioners of Yogyakarta Islamic Hospital PDHI. This study uses the population as a sample. Cluster sampling method sampling technique. The number of respondents in this study was 119 people consisting of 72 percent of men and 28 percent of women. The data analysis used multiple linear regression analysis with IBM SPSS Statistics 22 as an analytical tool. The result of the research there is significant effect of work value to job satisfaction partially. There was no significant effect on the wark congruence to job satisfaction partially. There was a significant effect on the value of work, work congruence to job satisfaction simultaneously. There was no significant effect of work value to OCB partially. There was a significant effect on the work congruence to OCB partially. There was significant influence of work value, work congruence to OCB simultaneously. There was a significant negative effect of job satisfaction on OCB partially.","PeriodicalId":112627,"journal":{"name":"Kajian Bisnis STIE Widya Wiwaha","volume":"264 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116662395","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}

引用次数: 1

Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan 盈利能力、企业年龄和企业规模对公司提交财务报表的准确性的影响

Kajian Bisnis STIE Widya Wiwaha Pub Date : 2018-08-03 DOI: 10.32477/jkb.v26i2.275

Widia Astuti, Teguh Erawati

{"title":"Pengaruh Profitabilitas, Umur Perusahaan Dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan","authors":"Widia Astuti, Teguh Erawati","doi":"10.32477/jkb.v26i2.275","DOIUrl":"https://doi.org/10.32477/jkb.v26i2.275","url":null,"abstract":"Financial information will have benefits if delivered on time to the wearer who is closely related to the agency theory (agency theory) where in the theory of this agency explained that the owner oversees the agency (employee) to perform more efficient performance. The value of timeliness of financial reporting is important for the level of benefit of the report. This study aims to test the profitability, age of the company and the size of the company to the timeliness of corporate financial reporting. The sample of this study consists of 13 food and beverage companies with 65 financial report data listed on the Stock Exchange 2012-2016. To test the hypothesis, used secondary data with purposive sampling method. Data analysis techniques used logistic regression analysis. After the data in the analysis, found that the profitability variable has a significance value of 0.045 means that the hypothesis X1 positive effect on timeliness of corporate financial reporting due to the significance value less than 0.05. Variable of company age have significance value equal to 0,066 and company size have significance value equal to 0,412 meaning hypothesis X2 and X3 have no effect to variable Y because significance value greater than 0,05.","PeriodicalId":112627,"journal":{"name":"Kajian Bisnis STIE Widya Wiwaha","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128998476","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}

引用次数: 18