ULTIMA Accounting最新文献

Pengaruh BOPO, CAR, FDR dan ROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia

ULTIMA Accounting Pub Date : 2019-01-29 DOI: 10.31937/akuntansi.v10i2.978

Reandy Sabtatianto, M. Yusuf

{"title":"Pengaruh BOPO, CAR, FDR dan ROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia","authors":"Reandy Sabtatianto, M. Yusuf","doi":"10.31937/akuntansi.v10i2.978","DOIUrl":"https://doi.org/10.31937/akuntansi.v10i2.978","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengaruh Beban Operasional Pendapatan Operasional, Capital Adequacy Ratio, Financing to Deposits Ratio, Return on Assets terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia baik secara parsial maupun simultan. Objek penelitian dalam penelitian ini adalah BOPO, CAR, FDRdanROA terhadap Tingkat Bagi Hasil Deposito Mudharabah pada bank umum syariah yang terdaftar di Bank Indonesia periode 2012-2016. Data yang digunakan. dalam penelitian ini adalah data sekunder yaitu berupa laporan tahunan Bank Umum Syariah (BUS) pada tahun 2012-2016. Teknik pengambilan sampel yang digunakan adalah Purposive sampling,. terdapat 8 Bank Umum Syariah yang memenuhi kriteria yang telah ditetapkan. Analisis data yang digunakan dalam penelitian ini adalah Analisis Deskriptif, Uji Asumsi Klasik (Uji Normalitas, Uji Multikolinearitas, Uji Heterokedastisitas, Uji Autokrelasi), Pengujian Model terdiri dari Uji Chow, Uji Hausman, Uji Lagrange Multiplier. Uji Hipotesis terdiri dari Analisis Regresi Data Panel, Uji t (Parsial) dan Uji F (Simultan). Hasil penelitian menyimpulkan, (1) BOPO secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (2) CAR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (3) FDR secara parsial tidak berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016, (4) ROA secara parsial berpengaruh terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012- 2016, (5) BOPO, CAR, FDR, ROA secara simultan berpengaruh signifikan terhadap tingkat bagi hasil deposito mudharabah pada Bank Umum Syariah di Indonesia tahun Periode 2012-2016.Kata Kunci: BOPO, CAR, FDR, ROA, Tingkat Bagi Hasil Deposito Mudharabah","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115527355","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 Tata Kelola, Kinerja, dan Karakteristik Perusahaan terhadap Pengungkapan Modal Intelektual Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode Tahun 2012-2016 该公司治理、绩效和特征对2008年至2016年上市国有企业知识资本披露的影响

ULTIMA Accounting Pub Date : 2019-01-29 DOI: 10.31937/AKUNTANSI.V10I2.983

Prita Angelita Puspitarini, Yunia Panjaitan

引用次数: 3

Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba 偿付能力、活动、流动性和血皮书对利润增长的影响

ULTIMA Accounting Pub Date : 2019-01-29 DOI: 10.31937/akuntansi.v10i2.994

Davin Valerian, Ratnawati Kurnia

{"title":"Pengaruh Rasio Solvabilitas, Aktivitas, Likuiditas dan Book Tax Differences terhadap Pertumbuhan Laba","authors":"Davin Valerian, Ratnawati Kurnia","doi":"10.31937/akuntansi.v10i2.994","DOIUrl":"https://doi.org/10.31937/akuntansi.v10i2.994","url":null,"abstract":"Profit growth was important information for investors and company itself to make the right decisions. The objective of this research is to examine empirical evidence about solvability ratio, activity ratio, liquidity ratio, and book tax differences towards profit growth. The objects in this research are retail and manufacturing companies listed at Indonesian Stock Exchange for the period 2014-2015. The data used in this research was secondary data collected from financial statements at Indonesian Stock Exchange. The samples were selected using purposive sampling method. The data analysis technique used in this research is multiple regression. The results of this research showed that book tax differences proxied by permanent differences has significant effect towards profit growth. Then solvability ratio proxied by debt to total asset and debt to equity ratio have no significant effect towards profit gowth. Activity ratio proxied by inventory turnover, liquidity ratio proxied by current ratio, and book tax differences proxied by temporary differences have no significant effect towards profit growth.Keywords: Activity Ratio, Book Tax Differences, Liquidity Ratio, Profit Growth, Solvability Ratio","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"380 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133427171","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: 6

Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan 引擎盖尺寸、企业规模和利润管理对财务报表完整性的影响

ULTIMA Accounting Pub Date : 2019-01-29 DOI: 10.31937/akuntansi.v10i2.993

Intan Paulina Lubis, Lailah Fujianti, Rafrini Amyulianthy

引用次数: 11

Determinan Minat Profesi Dibidang Perpajakan 税收专业兴趣确定性

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/AKUNTANSI.V10I1.801

Paskah Ika Nugroho, Leonita Priskila

{"title":"Determinan Minat Profesi Dibidang Perpajakan","authors":"Paskah Ika Nugroho, Leonita Priskila","doi":"10.31937/AKUNTANSI.V10I1.801","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.801","url":null,"abstract":"The purpose of this study is to evaluate the influence of economic motivation and perception about taxes, and tax brevet towards the interest in the field of taxation. Data collection was done through the distribution of questionnaires to the Accounting undergraduate students who were taking taxation laboratory courses at Universitas Kristen Satya Wacana. Sample selection technique was done by purposive sampling. Samples are 100 students consisting of 50 students who follow the tax brevet and 50 students who do not follow the tax brevet. Multiple linear regressions are used for data analysis using SPSS 2.0 application. The results of this study show that the economic motivation of Students of Economics and Business Faculty of Accounting Study Program of Universitas Kristen Satya Wacana affect the interest in the field of taxation profession. Perception about taxes by the students of Economics and Business Faculty of Universitas Kristen Satya Wacana of Accounting Program Study affect the interests in the field of taxation profession. Perception of tax brevet by the students of Economics and Business Faculty of Accounting Study Program of Satya Wacana Christian University influence the interests in the field of taxation.","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122559620","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

Prediksi Financial Distress Menggunakan Rasio Keuangan, Sensitivitas Makroekonomi, dan Intellectual Capital 金融紧缩预测采用的是金融比、宏观经济灵敏度和情报资本

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/AKUNTANSI.V10I1.841

Dian Oktarina

引用次数: 4

Dampak Sosialisasi Perpajakan Bagi Pemilik Usaha Pada Sektor Usaha Mikro Dan Kecil: Faktor Pemahaman Dan Kepatuhan Pajak 税收社会化对企业所有者对小企业部门的影响:税收理解因素和合规

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/AKUNTANSI.V10I1.834

Andita Herlambang

{"title":"Dampak Sosialisasi Perpajakan Bagi Pemilik Usaha Pada Sektor Usaha Mikro Dan Kecil: Faktor Pemahaman Dan Kepatuhan Pajak","authors":"Andita Herlambang","doi":"10.31937/AKUNTANSI.V10I1.834","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.834","url":null,"abstract":"This research is using qualitative research method with interpretive paradigm and phenomenogist approach that aims to know and explain the impact of tax socialization for Micro dan Small Business sector (MSE) owner in improving the understanding and compliance of SME sector tax and understanding of tax amnesty along with business owners’ compliance. Informants were selected randomly with the criteria of the micro and small sectors present in the printing industry in Kecamatan Cilandak, South Jakarta. In addition, the Extension Section of KPP Pratama Jakarta Cilandak is used as supporting informant to process triangulation of information obtained from the business owner. All datas were obtained through direct interview techniques, with the addition of observation and documentation techniques for specific informants. The results of this research prove that the socialization of taxation can provide an impact for increased understanding of SME sector tax and business owners’ compliance of taxes along with tax amnesty. Although for some informants there are still some reasons or motives that sometimes hinder the impact, accompanied by an indirect impact on factors which are not directly experienced by certain informants.","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130708045","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

Analisis Penerapan Trading Strategy dan Investment Strategy Terhadap Saham yang Tergabung Dalam Indeks LQ 45

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/AKUNTANSI.V10I1.977

T. Wilson

引用次数: 1

Pengaruh Free Cash Flow, Operating Cash Flow, dan Dividend Payout Ratio Terhadap Nilai Perusahaan Pengaruh自由现金流，经营现金流，股息支付比率

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/akuntansi.v10i1.845

Suwaldiman Suwaldiman

引用次数: 3

Rasio-Rasio Keuangan dalam Memprediksi Kecurangan 财务比率预测欺诈

ULTIMA Accounting Pub Date : 2018-12-20 DOI: 10.31937/AKUNTANSI.V10I1.835

Alfian Ronggo Pribadi

{"title":"Rasio-Rasio Keuangan dalam Memprediksi Kecurangan","authors":"Alfian Ronggo Pribadi","doi":"10.31937/AKUNTANSI.V10I1.835","DOIUrl":"https://doi.org/10.31937/AKUNTANSI.V10I1.835","url":null,"abstract":"Penlitian ini bertujuan untuk membuktikan apakah perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi memiliki nilai rasio yang berbeda secara signifikan dengan menggunakan dua model pendeteksi kecurangan akuntansi yaitu Beneish M-Score da Altman Z-Score. Penelitian ini menggunakan delapan variabel yaitu debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, current asset to total asset ratio, receivable to revenue ratio, inventory to total asset ratio,working capital to total asset ratio dan revenue to total asset ratio. \u0000Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2016. Total sampel dalam penelitian ini sebanyak 57 perusahaan dengan jumlah observasi sebanyak 212. Pengujian hipotesis dengan menggunakan uji beda independent sample t-test. \u0000Hasil penelitian ini menunjukkan bahwa variabel debt to equity ratio , debt to total asset ratio, net profit to revenue ratio, working capital to total asset ratio dan revenue to total asset ratio memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. Sedangkan untuk variabel current asset to total asset ratio, receivable to revenue ratio , dan inventory to total asset ratio tidak memiliki perbedaan yang signifikan antara perusahaan yang melakukan kecurangan akuntansi dengan yang tidak melakukan kecurangan akuntansi. \u0000 ","PeriodicalId":404624,"journal":{"name":"ULTIMA Accounting","volume":"220 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132646607","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