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Jurnal Riset Akuntansi Kontemporer最新文献

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KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE 企业规模的制度性和跨国性与避税变量控制的杠杆作用
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1369
Isykarima Khaleda Zia, Dudi Pratomo, Kurnia Kurnia
{"title":"KEPEMILIKAN INSTITUSIONAL DAN MULTINATIONALITY DENGAN FIRM SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL TERHADAP TAX AVOIDANCE","authors":"Isykarima Khaleda Zia, Dudi Pratomo, Kurnia Kurnia","doi":"10.23969/jrak.v10i2.1369","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1369","url":null,"abstract":"This research aims to determine the influence of institutional ownership and multinationality with firm size and leverage as control variables on tax avoidance, either simultaneously or partially. The population is all of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2011 to 2015. The sampling technique that used is purposive sampling and obtained ten manufacturing companies with five-year period thus obtained fifty sample data. Data analysis method that used is panel data regression analysis. The results show that simultaneously, institutional ownership and multinationality with firm size and leverage as control variables have no significant effect on tax avoidance. Partially, institutional ownership has a significant negative effect on tax avoidance, while multinationality, firm size, and leverage have no significant effect on tax avoidance.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46613575","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
Vol 10 No 2 (2018) 第十卷第二期(2018)
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2
{"title":"Vol 10 No 2 (2018)","authors":"","doi":"10.23969/jrak.v10i2","DOIUrl":"https://doi.org/10.23969/jrak.v10i2","url":null,"abstract":"","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45422653","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
REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI JILID 1, 5, 7, 11 DAN 13 资本市场对《经济政策包》第一卷、第5，第7卷、第11卷和第13卷的反应
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1368
Adelia Nandira Maharani, Irni Yunita
{"title":"REAKSI PASAR MODAL TERHADAP PENGUMUMAN PAKET KEBIJAKAN EKONOMI JILID 1, 5, 7, 11 DAN 13","authors":"Adelia Nandira Maharani, Irni Yunita","doi":"10.23969/jrak.v10i2.1368","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1368","url":null,"abstract":"The purpose of this research is to analize market reaction to the 1st, 5th, 7th, 11th and 13th economic policy packages. This research uses event study approach. Its measurement of market reaction would be seen from the difference of Abnormal Return and Trading Volume Activity before and after the events. Sample of this research was selected through purposive sampling techniques which include 12 firms. The data analysis used paired sample of t-test. These results indicated that there is no difference in abnormal returns before and after 1st, 5th, 7th and 13th economic policy packages announcement. There is a difference in abnormal returns before and after 11th economic policy packages announcement. There is no difference in trading volume activity before and after 1st, 5th, 7th, 11th and 13th economic policy packages announcement. Market reacts fast and protracted to the event which indicate that market is not efficient in semi strong-form.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49045095","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
MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN 通过员工福利计划增加员工的承诺
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1240
E. T. Manurung
{"title":"MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN","authors":"E. T. Manurung","doi":"10.23969/jrak.v10i2.1240","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1240","url":null,"abstract":"The purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensure each characteristic of the variables to obtain the validity of the data, hence it could be proven and improved to solve problems and create logical conclusion. PT Bandung has established stock fund through ESOP program, with the diversion partly of common stocks IDR 600 million on a par of 600.000 shares. The result of this research has proven a significant impact of implementation of ESOP, such as increasing in employee’s commitment and motivation. The 257,7% increase in profit compare to last year indicates company values has improved, as a result from employee productivity increased and company welfare elevated besides ensuring company sustainability.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49153099","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
CSR DISCLOSURE, PROFITABILITY AND SOLVENCY TOWARDS FIRM VALUE 企业社会责任披露、盈利能力和偿付能力对企业价值的影响
Jurnal Riset Akuntansi Kontemporer Pub Date : 2018-10-29 DOI: 10.23969/jrak.v10i2.1425
F. Fatimah, Dadan Sukardan
{"title":"CSR DISCLOSURE, PROFITABILITY AND SOLVENCY TOWARDS FIRM VALUE","authors":"F. Fatimah, Dadan Sukardan","doi":"10.23969/jrak.v10i2.1425","DOIUrl":"https://doi.org/10.23969/jrak.v10i2.1425","url":null,"abstract":"The Purpose of this research is to empirically examine the effect of CSR Disclosure, Profitability and Solvency towards Firm Value on Mining Company listed in Stock Exchange of each country in ASEAN in 2006-2013. The sampling method used in this research is purposive sampling with criteria of companies that issued their financial and CSR report during the period of 2006-2013. Data obtained from Stock Exchange of each country in ASEAN with the period of 2006 to 2013 and total population of 54 companies. Analysis techniques used in this research is multiple linear regression analysis and hypothesis testing used is partial test (t test) with a significance level of 5% and coefficient of determination test. Statistical test results showed that CSR Disclosure, Profitability and Solvency have no significant effect towards Firm Value.","PeriodicalId":56228,"journal":{"name":"Jurnal Riset Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43483309","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
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