Puput Tri Komalasari
Departemen Manajemen FE Unair

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TINGKAT KEPATUHAN WAJIB PAJAK DAN TARIF PAJAK: Uji Pengaruh Karakteristik Pendapatan

KOMPILASI Dr. Moh. Nasih, Ak
Publisher : KOMPILASI

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Abstract

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability. Key words: tax payer compliance, tax tariff, earned income, endowed income Jurnal Manajemen Teori dan Terapan; tahun3, no. 2; Agustus 2010 

PENGARUH PUBLIC SERVICE MOTIVATION DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA ORGANISASI PEMERINTAHAN

KOMPILASI Dr. Moh. Nasih, Ak
Publisher : KOMPILASI

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Abstract

Public sector organizations, namely governments, are described as "non-productive and inefficient organization". This negative image of public sector organizations have arisen as a consequence of low public sector organization performance. Public sector performance improvement can be done by manipulating motivational dimensions of public service employee. This research aims to empirically test effect of public service motivation and organizational citizenship behavior (OCB) on organizational performance in the public sector of Indonesia. In addition, this study also focuses on individual factor of motivation, such as job satisfaction and organizationalcommitment. This paper employed 108 respondens that were sampled using convenient sampling. The result showed that there were positive significant influences of public service motivation and job satisfaction on organizational performance. Unfortunately, this study failed to give a proof that OCB influences organizational performance. Moreover, this study showed that there is differences level of motivational between men and women. On average, women have job satisfaction and public service motivation higher than men.This imply that women more satisfy at work than men, and women more likely to value intrinsic reward than men. Jurnal Manajemen Teori dan Terapan; tahun 2, no. 2, agustus 2009Keywords: organizational performance, public service motivation, organizational citizenship behavior, job satisfaction, organizational commitment.

Tingkat Kepatuhan Wajib Pajak Dan Tarif Pajak: Uji Pengaruh Karakteristik Pendapatan

Jurnal Manajemen Teori dan Terapan | Journal of Theory and Applied Management Vol 3, No 2 (2010): Jurnal Manajemen Teori dan Terapan - Agustus 2010
Publisher : Departemen Manajemen, Fakultas Ekonomi & Bisnis, Universitas Airlangga

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Abstract

The research was intended to investigate the relationship between tax tariff and the compliance of tax payer; and how this relationship was affected by type of income (endowed income vs earned income). The degree of the tax payer compliance was measured based on reported income. The treatment of the experiment was conducted in accordance with variables of reported income (endowed v.s. earned income) and variables of tax tariff (15% vs 30%). The testing results on the impact of endowed income towards the degree of tax payer compliance indicated that there was no distinct difference on the degree of tax payer compliance towards the application of lower tax tariff of 15% as well as higher tax tariff of 30%. This premise possibly resulted from the nature of the participants as a risk averse receiving endowed income, providing that how hard they worked, they received constant amount of incomes. The testing toward participants receiving earned income revealed that they responded positively toward the increase of tax tariff by encouraging the degree of compliance to report their tax. This issue is in line with economics theory stating that tax-evasion-gamble brings higher risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will increase in the line with the incline of audit and penalty probability.

HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR

Jurnal Akuntansi dan Keuangan Indonesia Vol 13, No 2 (2016)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Abstract

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used as mediating variable. This study uses 3 years sample period, ie 2008-2010. This study finds that information asymmetry has two important roles in determining the cost of equity capital. Firstly, information asymmetry affects positively to cost of equity capital, and secondly, information asymmetries serve as mediator between earnings quality measured by discretionary accrual and the cost of equity capital. Nevertheless, there is no significant direct and indirect relationship between earnings quality and the cost of capital when earnings quality was measured by income smoothing.---Penelitian ini menguji dampak langsung dan tidak langsung dari kualitas laba terhadap biaya modal ekuitas dengan menggunakan analisis jalur. Kualitas laba diukur dengan dua proksi, yaitu discretionary accrual dan perataan laba. Penelitian ini menggunakan asimetri informasi sebagai variabel pemediasi. Periode penelitian yang digunakan adalah 3 tahun yaitu tahun 2008-2010. Penelitian ini menemukan asimetri informasi memiliki dua peran penting dalam penentuan biaya modal ekuitas. Pertama, asimetri informasi berpengaruh positif terhadap biaya modal ekuitas, dan kedua asimetri informasi merupakan mediator antara kualitas laba yang diukur dengan discretionary accrual dan biaya modal ekuitas. Namun demikian, penelitian ini tidak berhasil menemukan pengaruh langsung dan tidak langsung dari kualitas laba yang diukur dengan perataan laba terhadap biaya modal ekuitas.

Pengaruh Struktur Kepemilikan Keluarga, Kepemimpinan Dan Perwakilan Keluarga Terhadap Kinerja Perusahaan

AKRUAL: JURNAL AKUNTANSI Vol 5, No 2: AKRUAL: Jurnal Akuntansi (April 2014)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

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Abstract

AbstractThis paper examines the impact of family ownership structure, leadership, and family representatives on firm performance that was measured by Tobin’s Q and ROA. This research used leverage, size, sales growth and firm ages of public corporate that was listed in Indonesia StockExchange for period 2009 to 2011 as control variables. Regression’sresult shows that family ownership structure has positive impact to market performance (Tobin’s Q) and financial performance (ROA). Family CEO has negative effect to Tobin’s Q, but a positive effect to ROA. Family member on the board hasa negative effect to Tobin’s Q and ROA.

PORTOFOLIO MARKOWITZ: UJI OPTIMAL HOLDING PERIOD DAN KINERJA PORTOFOLIO BERDASARKAN KRITERIA RISIKO DAN TARGET RETURN

Jurnal Manajemen Indonesia Vol 15 No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

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Abstract

The concept of mean-variance optimization, developed by Markowitz, is the cornerstone of modern finance theory. The objective of this portfolio construction is to minimize investment risk by forming optimal portfolios. Dynamic movement in capital markets requires not only changes in portfolio composition. Optimal portfolio is not only determined by the covariance between securities in the portfolio, but also by holding period. The aims of this study is to answer two research questions. The first research question is how long the optimal holding period that was resulted from trade-off between risk and return. This study using target return that are determined hypothetically as well as the risk criteria are divided into 3 namely the mean variance, semivarians and expected loss. Target returns are simulated in this study were divided into 3 criteria namely aggressive, moderate and conservative. The second research question is whether there are differences among the various portfolio performance based on criteria of risk and target return. Portfolio performance is measured by using excess return and the Sharpe index. In this study, stocks covered in LQ-45 index are used to construct efficient portoflio. Monthly price series for company and LQ-45 index for February 2004 to September 2008 are collected. The analysis found that optimal holing period is ranges between 1-5 months. Holding period of a portfolio that more than 5 months will provide risk and return trade-off less favorable. In addition this study found that there was no significant differences in portfolio performance based on overall scenarios

PERAN INFORMASI DAN SELF-SERVING BIAS DALAM AUDITING GAME : UJI HUBUNGAN KEAGENAN ANTARA MANAJER DAN AUDITOR

Jurnal Ekonomi dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga Vol 21, No 3 (2011): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

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Abstract

Controversy conclusion have been drawn by Bazerman et al. (1997), that it is impossible for auditors tomaintain their objectivity cases of audit failure; are inevitable, even with the most honest auditors. Thisconclusion based on assumption that auditor is a expected utility maximizer. In other words, there is agencyrelationship between principal, manager and auditor. Initially, auditor is expected to reduce agency problembetween principal and agent through his independence in auditing process. But, to some extent auditorindependence is in a question. This hesitation of auditor independence is due to a psychological factorcalled self serving bias, arising out from continual interaction between auditors and managers. In Indonesia,the independency of auditors has been in question after the collapse of many big companies which islabeled as unqualified opinion following monetary crisis in the middle of 1997s.This paper aims to provide an appraisal of game theory in the agency problem context, and demonstratesthat strategic interaction between auditors and managers are not less important to elaborate. By applyinga game-theoretic framework, this research shown that there is self serving bias in auditing process, but auditor group affiliation can mitigate this self serving bias. It implies that there is agency problem betwenauditor and principal. This problem can reduce by creating and maintaingin strocng cohesion within auditorteam and public accountant association.Key words: agency problem, asymmetry information, auditor independency, auditing game theory,information, self-serving bias.

KUALITAS LABA DAN PENGARUHNYA TERHADAP KEPUTUSAN INVESTASI

Jurnal Ekonomi dan Bisnis Airlangga (J E B A) | Journal of Economics and Business Airlangga Vol 25, No 2 (2015): JURNAL EKONOMI DAN BISNIS AIRLANGGA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Airlangga

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Abstract

Financial statement is a product of the companys accounting and reporting systems that present quantitativedata on the companys financial position and performance. High earnings quality provides more informationabout the companys financial performance characteristics that are relevant to the specific decisions that mustbe made by decision-makers. This research examined the effect of earnings quality as measured bydiscretionary accruals on investment and its efficiency made by the company. The research sample was 82manufacturing companies in 2009. The results of this study found that the quality of the financial statements donot affect the level of investment made by the company both companies that are under or over-investment.Opportunities for growth and firm size effect on corporate investment decisions.Keywords: earnings quality, discretionary accrual, investment, over-investment, under-investment

INFORMATION ASYMMETRY AND HERDING BEHAVIOR

Jurnal Akuntansi dan Keuangan Indonesia Vol 13, No 1 (2016)
Publisher : Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Indonesia

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Abstract

Conceptually, the stock market is strong form efficient in the long term. However, in practice, there are various forms of market anomalies that undermine the accuracy of the efficient market hypothesis. One factor suspected as the cause of market inefficiency is herding behavior. Investors herd when they imitate the actions of other investors. This behavior occurs when there is a continuous interaction among rational investors that prevents them from seeking information about market fundamentals. This study provides new insights by including information asymmetry as a moderating variable. This research examines the phenomenon of herding behavior in the Indonesia Stock Exchange as well as examines directly the effect of information asymmetry on herding behavior. The period of study is 2008 using time series of daily stocks data that actively traded in the capital market. Results of this study find that investor tends to follow market consensus when price changes at the low level, but when there is large price swing market participant acts independently from other investors. Interestingly, this study finds that information asymmetry is a necessary condition for the existence of herding behavior.---Secara konseptual, dalam jangka panjang pasar modal bersifat efisien bentuk kuat. Namun, dalam praktik, terdapat berbagai bentuk anomali pasar yang menurunkan akurasi dari hipotesis pasar efisien. Salah satu faktor yang diduga sebagai penyebab inefisiensi pasar yaitu perilaku kawanan (herding behavior). Investor berperilaku herd ketika mereka mengimitasi tindakan investor lain. Perilaku ini terjadi ketika terdapat interaksi yang terus-menerus di antara investor rasional yang menghalangi mereka untuk mencari informasi mengenai fundamental pasar. Penelitian ini memberikan wawasan baru dengan memasukkan asimetri informasi sebagai sebuah variabel moderasi. Penelitian ini menguji fenomena perilaku kawanan di Bursa Efek Indonesia sekaligus secara langsung menguji dampak dari asimetri informasi terhadap perilaku kawanan. Penelitian ini menggunakan tahun 2008 sebagai periode penelitian dengan menggunakan data harian atas saham-saham yang diperdagangkan secara aktif di pasar modal. Hasil penelitian ini menemukan bahwa investor cenderung untuk mengikuti konsensus pasar ketika terjadi perubahan harga pada tingkat rendah, namun ketika terdapat lonjakan harga yang besar, partisipan pasar bertindak secara independen dari investor lain. Menariknya, penelitian ini menemukan bahwa asimetri informasi merupakan kondisi yang diperlukan bagi keberadaan perilaku kawanan.

Model perencanaan sistem informasi: suatu perspektif teori agensi

Jurnal Akuntansi dan Auditing Indonesia Vol 3, No 2 (1999)
Publisher : Fakultas Ekonomi Universitas Islam Indonesia

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Abstract

Perencanaan sistem informasi (SI) tetap menjadi perhatian utama di berbagai organisasi mengingat fungsinya yang turut menentukan keberhasilan bisnis. Terlebih lagi di masa globalisasi yang mendorong perkembangan yang cepat baik di bidang teknologi maupun ilmu pengetahuan. Berbagai peelitia empiris dan tinjauan teoritis telah menemukan dan membahas adanya praktik-praktik perencanaan SI. yang sangat bervariasi. Artikel ini mengetengahkan suatu model positif mengenai perencanaan SI. Model perencanaan SI ini didasarkan pada teori agensi. Inti dari model ini adalah memandang bahwa perencanaan SI merupakan kontrak antara principal (manajer senior) dan agen (manajer SI). Lebih lanjut artikel ini juga menjelaskan mengapa perbedaan praktik perencanaan SI itu terjadi.