EAJ (ECONOMICS AND ACCOUNTING JOURNAL)最新文献

THE EFFECT OF PROFESSIONALISM, OBJECTIVITY, ACCOUNTABILITY, KNOWLEDGE OF THE ACCURACY OF GIVING AUDIT OPINION AND AUDIT EXPERIENCE AS MODERATING VARIABLES 职业化、客观性、问责性、提供审计意见的准确性知识和审计经验作为调节变量的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p175-180

Hari Stiawan, Aris Sanulika

引用次数: 0

ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING 分析审计质量和销售增长对利润管理税收义务作为可变干预变量的分析

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p168-174

D. Sagita

{"title":"ANALISIS KUALITAS AUDIT DAN PERTUMBUHAN PENJUALAN TERHADAP KEWAJIBAN PAJAK DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING","authors":"D. Sagita","doi":"10.32493/eaj.v2i3.y2019.p168-174","DOIUrl":"https://doi.org/10.32493/eaj.v2i3.y2019.p168-174","url":null,"abstract":"The company still considers the obligation to pay taxes a burden because there is a transfer of resources from the business sector to the public or government sector so that management often makes various efforts to minimize the tax burden, even though the compliance of taxpayers in paying taxes will assist the government in conducting programs development that can be enjoyed by the citizen. This study aimed to analyze the effect of audit quality and sales growth on tax obligations with earnings management as an intervening variable. The population in this study were all property and real estate companies listed on the Indonesia Stock Exchange in 2013-2017. The sample was selected using a purposive sampling method and obtained 100 units of analysis. The analytical method used is descriptive statistical analysis and path analysis (path analysis) using IBM SPSS 24 application. The results showed that audit quality and sales growth did not significantly influence earnings management either partially or simultaneously. Furthermore, the audit quality variable does not have a significant effect on tax obligations, but the sales growth variable shows a significant positive effect on the tax liability variable. The results of the path analysis test show that each variable of audit quality and sales growth has no effect on tax liabilities through earnings management as a mediating variable. The conclusion of this study is the amount of tax liability borne by the company is influenced by the level of sales growth.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129582632","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

THE EFFECT OF FIVE STOCK EXCHANGE MOVEMENT FROM 25 BIGGEST STOCK EXCHANGE IN THE WORLD TOWARD INDONESIA STOCK EXCHANGE PERIOD 2012 - 2017 五家证券交易所从世界上最大的25家证券交易所向印度尼西亚证券交易所移动的影响，2012 - 2017年

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p190-197

Mia Laksmiwati, Ivo Rolanda

引用次数: 0

OPTIMIZATION ANALYSIS OF SALT FARMERS ACTIVITIES AND WELFARE IN PAMEKASAN REGENCY 巴梅卡桑县盐农活动与福利优化分析

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p198-205

M. Holiš, Sayyidi Sayyidi, Musoffan Musoffan

{"title":"OPTIMIZATION ANALYSIS OF SALT FARMERS ACTIVITIES AND WELFARE IN PAMEKASAN REGENCY","authors":"M. Holiš, Sayyidi Sayyidi, Musoffan Musoffan","doi":"10.32493/eaj.v2i3.y2019.p198-205","DOIUrl":"https://doi.org/10.32493/eaj.v2i3.y2019.p198-205","url":null,"abstract":"Many salt farmers who are not eager to produce salt even many farmers are switching professions. This is due to the low price of local salt and the quality is even lower the quality of imported salt is even better so that it can reduce the bargaining power of local salt and consequently the salt farmers lose. This study aims to analyze the economic activities of salt farmers in Pamekasan Regency in order to evaluate the optimization of salt farmers' activities through internal and external factors, so that a development strategy can be designed to optimize the activity of salt farmers in order to support the welfare of salt farmers in Pamekasan. Using qualitative descriptive analysis, IFE and EFE matrix analysis and qualitative SWOT analysis. Based on the results of the study it can be concluded that the level of optimization of the internal and external environmental analysis of economic activity and welfare of salt farmers in Pamekasan district is in quadrant I, which is aggressive, of course, all forms of activities will be optimal and welfare is achieved. The strategies that can be used as policies to increase the optimization of salt farmer activities in Pamekasan Regency are as follows 1) Expanding Salt market share, 2) Increasing productivity, the amount of quality salt production and the interest of Salt Farmers 3) Creating farmer groups 4). Increasing Competitiveness Potential 5). Cooperation with all parties.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125985466","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: 4

EFFECT OF BRAND EQUITY AND MARKETING MIX ON CUSTOMER SATISFACTION AND IMPACT ON CUSTOMER LOYALTY 品牌资产与营销组合对顾客满意的影响及对顾客忠诚的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p206-214

N. Sriyani

引用次数: 2

PRUKADES (FEATURED PRODUCT OF RURAL AREA) IN INCREASING HOME INDUSTRY PRODUCTIVITY IN PAMEKASAN Prukades(农村特色产品)在提高帕梅卡山家庭工业生产率中的作用

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p159-167

Ahmad Rajaul Masrur, Hajjatul Mabbruroh, D. Darwis

{"title":"PRUKADES (FEATURED PRODUCT OF RURAL AREA) IN INCREASING HOME INDUSTRY PRODUCTIVITY IN PAMEKASAN","authors":"Ahmad Rajaul Masrur, Hajjatul Mabbruroh, D. Darwis","doi":"10.32493/eaj.v2i3.y2019.p159-167","DOIUrl":"https://doi.org/10.32493/eaj.v2i3.y2019.p159-167","url":null,"abstract":"Low productivity in home industry which produces featured product in rural area in Pamekasan cannot cover entire market target nationally or internationally. Featured Product of Rural Area (PRUKADes) is the first program of 4 priority planned by Ministry of Village, Disadvantaged Regions and Trasmigration (Kemendes PDTT) aims to increase village competitiveness and company’s productivity in order the villagers gain higher income. Based on the statistic analytical test, a result is valid if r is bigger than r in table. In addition, data is considered reliable because the value of Cronbach's Alpha is 0,77 or more than 0,6. From double linear regression analysis, the value is 0,800. It shows that there is a strong relationship between home industry productivity (X) through X1 (workers quality), X2 (managing skill), and X3 (Input and Output process) and the increasing featured product of rural area in Pamekasan (Y). The value is 64,0% and it is quite big. The rest is 36,0% and it is influenced by other factors that excluded from this research. Entirely, the research is done by F test F (ensemble regressed coefficient); that is, there is a relationship between home industry productivity (X) and the increase of featured product in rural area in Pamekasan (Y","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"92 11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132447213","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

INFLUENCE OF NPL, BOPO, CAR, NIM AND LDR ON AUDIT OPINION (GC) WITH INTERVENING (ROA) npl、bpo、car、nim和LDR对审计意见(gc)的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p215-221

S. Syarifudin

{"title":"INFLUENCE OF NPL, BOPO, CAR, NIM AND LDR ON AUDIT OPINION (GC) WITH INTERVENING (ROA)","authors":"S. Syarifudin","doi":"10.32493/eaj.v2i3.y2019.p215-221","DOIUrl":"https://doi.org/10.32493/eaj.v2i3.y2019.p215-221","url":null,"abstract":"This research aims to test the financial ratio as an indicator of financial soundness such as variables Non Performing Loan(NPL), Operational expense to Operational income(BOPO), Capital Adequacy Ratio(CAR), Loan to deposit Ratio(LDR),Net Interest Margin(NIM) and Return On Asset on the acceptance of going concern audit opinion. The object of this research is the banking companies listed in Indonesia Stock Exchange in 2012 - 2016. Technique sample is saturated sample.The statistical analysis use logistic regression,Linear regression,Simple linear regression and path analysis. Opinion given by the auditor is one of the considerations from auditor to indicate existence of conditions and events whether there is substantial doubt on the company's ability to survive (going concern). Opinion going concern is used as an early warning for user’s of financial statements to avoid mistakes before decide. The result of research for hypothesis 1 can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR) does not have a significant effect on Return On Asset’s, while Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) and Net Interest Margin(NIM) have as significant effect on Return On Asset.The result of research for hypothesis II can be seen that Non Performing Loan(NPL) and Capital Adequacy Ratio(CAR), Operational expense to Operational income(BOPO), Loan to deposit Ratio(LDR) does not have a significant effect on going concern audit opinion’s, while Net Interest Margin(NIM) have as significant effect on Return On Asset on going concern audit opinion’s. and The last result of research for hypothesis III can be seen that Return On Asset have as significant effect on going concern audit opinion’s.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"90 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115570345","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

MODELLING AND FORECASTING STOCK MARKET VOLATILITY OF NASDAQ COMPOSITE INDEX 纳斯达克综合指数股票市场波动的建模与预测

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-10-03 DOI: 10.32493/eaj.v2i3.y2019.p181-189

I. Sunarya

{"title":"MODELLING AND FORECASTING STOCK MARKET VOLATILITY OF NASDAQ COMPOSITE INDEX","authors":"I. Sunarya","doi":"10.32493/eaj.v2i3.y2019.p181-189","DOIUrl":"https://doi.org/10.32493/eaj.v2i3.y2019.p181-189","url":null,"abstract":"On the NASDAQ Composite Index from March 1971 to April 2019 it appears that the data is not stationary. For this reason, differentiation is needed by finding the value of stock returns from the NASDAQ Composite Index data from March 1971 to April 2019. After differentiating by looking for return values, the next analysis can be done, namely looking for the ARIMA model. Finding an ARIMA model using conventional analysis will require a long analysis time. So to shorten the analysis process using the EViews 10 statistical program. The results obtained after using the EViews program are getting the ARIMA model (8.0,6). The ARIMA model (8,0,6) was chosen because it has the smallest AIC value of 12,664073. This can be used as a reference later that the ARIMA model (8.0,6) is the best model in conducting forecasting. After that, the GARCH model is continued which aims to determine the ARIMA-GARCH model combination model. From the results of the analysis, it is known that the best model for forecasting the return value of the NASDAQ Composite Index is a combination of ARIMA (8.0,6)-EGARCH (1,1) models, which from the results of this analysis are known for fluctuating return values and index values for NASDAQ for one year in the future it is stagnant and does not show a trend.","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115809734","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: 2

THE IMPACT OF GOVERNANCE EFFECTIVENESS AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE 治理有效性和公司规模对环境绩效的影响

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P76-85

I. Sofia

引用次数: 2

Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City) 夕阳政策与税收特赦对零售商/中小企业个人纳税人合规性的不同影响分析(以万隆市马加拉亚税区为例)

EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Pub Date : 2019-08-12 DOI: 10.32493/EAJ.V2I2.Y2019.P133-140

Yuli Gunawan, L. Agustina, Enrico Goiyardi

{"title":"Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City)","authors":"Yuli Gunawan, L. Agustina, Enrico Goiyardi","doi":"10.32493/EAJ.V2I2.Y2019.P133-140","DOIUrl":"https://doi.org/10.32493/EAJ.V2I2.Y2019.P133-140","url":null,"abstract":"As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer","PeriodicalId":358191,"journal":{"name":"EAJ (ECONOMICS AND ACCOUNTING JOURNAL)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129490891","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