Riset Akuntansi dan Keuangan Indonesia最新文献_第6页

CORPORATE GOVERNANCE, LAVERAGE AND FIRM PERFORMANCE 公司治理、平均水平与公司绩效

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/REAKSI.V3I2.6894

Kusuma Wijayanto

引用次数: 1

PENGARUH UKURAN PERUSAHAAN, TIPE INDUSTRI, GROWTH, DAN MEDIA EXPOSURE TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2015) 企业规模、工业类型、增长和媒体暴露对公司社会责任的影响(2014-2015年印尼证券交易所上市公司的实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/reaksi.v3i2.6745

Harjanti Widiastuti, Evy Rahman Utami, Ridi Handoko

引用次数: 13

PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/REAKSI.V3I2.6743

S. Sulistyowatie, R. Pahlevi

{"title":"PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN","authors":"S. Sulistyowatie, R. Pahlevi","doi":"10.23917/REAKSI.V3I2.6743","DOIUrl":"https://doi.org/10.23917/REAKSI.V3I2.6743","url":null,"abstract":"Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance. Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129482700","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: 7

PENGARUH UMUR DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN PROFITABILITAS DAN SOLVABILITAS SEBAGAI VARIABEL MODERATING 公司的年龄和规模对报告延迟的审查影响，其盈利能力和适化可变

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/REAKSI.V3I2.6878

Kurnia Rina Ariani, Andy Dwi Bayu Bawono

引用次数: 4

DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-10-13 DOI: 10.23917/REAKSI.V3I2.6645

Erma Setiawati, Ratih Mar Baningrum

{"title":"DETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN ANALISIS FRAUD PENTAGON : STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG LISTED DI BEI TAHUN 2014-2016","authors":"Erma Setiawati, Ratih Mar Baningrum","doi":"10.23917/REAKSI.V3I2.6645","DOIUrl":"https://doi.org/10.23917/REAKSI.V3I2.6645","url":null,"abstract":"This study aimed to analyze and obtain empirical evidence about the effect of pentagon fraud elements (pressure, opportunity, rationalization, competence, and arrogance) on detected fraudulent financial reporting. This research analyzes the influence of variable pressure proxied by financial stability, financial target, external pressure and personal financial needs, variable opportunity proxied by nature of industry, ineffective monitoring, and, quality of external auditor, variable rationalization proxied by change in auditor, variable arrogance proxied by frequent number of CEO’s pictures.Population of this study manufactured company in Indonesia Stock Exchange during year period 2014-2016 with a total sample 252 manufacture company by using purposive sampling method. Data analysis technique used was logistic regression analysis processed by using program SPSS 23 for Windows. The results of this study show that only the variable financial target have an effect to detected fraudulent financial reporting. This study hasn’t shown that financial stability, external pressure , personal financial needs, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, frequent number of CEO’s pictures have an effect to detected fraudulent financial reporting.Keywords: Fraud Pentagon, Fraud Diamond, Fraud Triangle, Fraudulent Financial Reporting, Manufactured Sector Fraud.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115438778","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: 41

PENGARUH PEMBIAYAAN DAN TINGKAT BAGI HASIL TERHADAP TINGKAT KESEJAHTERAAN DI INDONESIA DILIHAT DARI PERTUMBUHAN PDB 从gdp增长来看，融资和收益对印尼福利的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-07-23 DOI: 10.23917/REAKSI.V3I1.5568

Atika Atika

{"title":"PENGARUH PEMBIAYAAN DAN TINGKAT BAGI HASIL TERHADAP TINGKAT KESEJAHTERAAN DI INDONESIA DILIHAT DARI PERTUMBUHAN PDB","authors":"Atika Atika","doi":"10.23917/REAKSI.V3I1.5568","DOIUrl":"https://doi.org/10.23917/REAKSI.V3I1.5568","url":null,"abstract":"The purpose of this study is to assess empirically the effect of financing channeled by the Sharia Bank and the profit-sharing rate to GDP growth. With this research is also expected to explain that sharia banks are still new when compared with conventional banking also have an influence on the economy in Indonesia.The material used in this study is the financing variables are funding provided by a party to other parties to support the planned investment both alone and institutions. Financing variables in this research is all financing channeled by syariah bank. The profit-sharing variable is the form of return (the acquisition of business activity) of the investment contract from time to time, uncertain and not fixed on a Sharia bank. The size of the acquisition depends on the results of the business actually obtained by the Sharia bank. As well as the variable GDP (Gross Domestic Product) is the market value of all final goods and services produced within a country within a certain period of time. Data obseration used is data of those variables in the last 11 years that is year 2001 s / d 2011. Data obtained from BPS Indonesia and Bank Indonesia.The data analysis used is classical assumption test which includes: Normality Test, Autocorrelation Test, Heterokedasity Test, Multicolinearity Test besides also using Multiple Linear Regression Test and Partial Test, Simultaneous Significance Test (F statistic Test) and Coefficient of Determination (adjusted ). To test above the researcher using SPSS software program version 16.The result of research got R-Square value 0,666 or 66,6% means that 66.6% of GDP variable can be influenced by financing variable and profit sharing and 33,4% is explained by other variable which not examined. From the calculation proves that the financing channeled by sharia banks has no significant effect to the welfare of the community (seen from GDP growth) while the profit sharing rate has a significant influence on the welfare of the community. Keywords: financing, profit sharing, welfare","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133389712","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: 5

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN YANG DIMODERASI OLEH STRUKTUR KEPEMILIKAN 公司社会责任对资产结构赋予的金融绩效的影响

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-07-23 DOI: 10.23917/REAKSI.V3I1.5608

Barbara Gunawan, Riska Yuanita

引用次数: 9

ANALISIS KELOMPOK FAKTOR-FAKTOR KEMISKINAN DAN KESENJANGAN PEREKONOMIAN MENGGUNAKAN ALGORITMA SELF ORGANIZING MAPS (SOM) DI JAWA TENGAH TAHUN 2015 2015年中使用自组织映射算法(SOM)分析贫困和经济不平等因素的小组

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-07-23 DOI: 10.23917/REAKSI.V3I1.5566

Siti Isnaeni

{"title":"ANALISIS KELOMPOK FAKTOR-FAKTOR KEMISKINAN DAN KESENJANGAN PEREKONOMIAN MENGGUNAKAN ALGORITMA SELF ORGANIZING MAPS (SOM) DI JAWA TENGAH TAHUN 2015","authors":"Siti Isnaeni","doi":"10.23917/REAKSI.V3I1.5566","DOIUrl":"https://doi.org/10.23917/REAKSI.V3I1.5566","url":null,"abstract":"The problem of poverty continues to be a major problem throughout Indonesia's history as a State. The distribution of the poor is also uneven in all regions in Indonesia. In the theory of poverty mentioned that the factors that influence the emergence of poverty problems originated from limitations in terms of economic, whether physical capital (income) or human capital. Therefore, poverty reduction target oriented planning is needed, so that the poverty reduction and economic disparity can be achieved by target. This study aims to analyze the factors that affect poverty and economic inequality to know the characteristics by applying data mining algorithms to determine the grouping of poverty and economic disparities in Central Java in 2015. In the grouping of poverty factors, the object of research that will be used are variables affecting poverty and economic disparity.The group analysis used data mining approach with Kansans and Kohonen Self Organizing Maps (SOM) algorithm.The result of analysis based on WCSS graph and cluster number validation is determined by cluster number 5 with Semarang City as cluster 1, Kudus is in cluster 2, cluster 3 contains 5 cities, in cluster 4 containing 6 districts and 22 other districts are in cluster 5. Keywords: Poverty, Economic Gap, Clustering K-means, Self Organizing Maps (SOM),central java.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125341541","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 FEE AUDIT, AUDIT TENURE, ROTASI AUDIT DAN REPUTASI AUDITOR TERHADAP KUALITAS AUDIT (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2015) 审计费用、营业额审计、审计师对审计质量的轮转和声誉的影响(2013-2015年印尼证券交易所注册制造公司的实证研究)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-07-23 DOI: 10.23917/reaksi.v3i1.5559

Ninik Andriani, N. Nursiam

引用次数: 25

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM) 分析影响中小企业税收意识的因素(中小企业)

Riset Akuntansi dan Keuangan Indonesia Pub Date : 2018-07-23 DOI: 10.23917/reaksi.v3i1.5733

Eskasari Putri, Heppy Purbasari, Meiga Trisna Handayani, Ovi Itsnaini Ulynnuha

{"title":"ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KESADARAN KEWAJIBAN PERPAJAKAN PADA SEKTOR USAHA KECIL DAN MENENGAH (UKM)","authors":"Eskasari Putri, Heppy Purbasari, Meiga Trisna Handayani, Ovi Itsnaini Ulynnuha","doi":"10.23917/reaksi.v3i1.5733","DOIUrl":"https://doi.org/10.23917/reaksi.v3i1.5733","url":null,"abstract":"This study aims to examine the influence of taxpayer knowledge, understanding of self assessment system, taxpayer income level and easiness in performing tax payment system to awareness of taxation obligation on small and medium business sector. The sample in this research are 44 respondents who are owners of small and medium enterprises located in Central Java region. The results in this study were collected through questionnaires that were processed and analyzed by using multiple regression analysis. The method used in determining the sample in this study is Convenience Sampling. The data quality test used in this research is Pearson Correlation validity test and reliability test using Cronbach Alpha. To test the hypothesis in this study, this study uses adjusted R2 test, F test, and t test. The results of this research data indicate that the knowledge of taxpayers, understanding the self assessment system, and the income level of the taxpayer does not affect the awareness of tax obligations. While the easiness variable in performing tax payment system affect the awareness of tax obligation. Keywords: Knowledge of taxpayer, understanding of self assessment system, income taxpayer level, easiness in performing tax payment system, awareness of taxation obligation.","PeriodicalId":271925,"journal":{"name":"Riset Akuntansi dan Keuangan Indonesia","volume":"110 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116022806","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