cover
Filter by Year
Jurnal Tekun
Articles by issue : Vol 7, No 1 (2016)
8
Articles
FAKTOR- FAKTOR YANG MEMPENGARUHI KINERJA MANAJERIAL APARAT PEMERINTAHAN ( STUDI KASUS PEMERINTAH DAERAH INDRAMAYU)

Friyanty, Ita

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACTBudget is an important element in the control system for budget management not only as a financial planning tool, but also as a means of control, coordination, communication, performance evaluation and motivation. The concept of budgeting styles include characteristics that budget targets a budget participation, budget clarity and feedback budget, and budget evaluation. The importance of an effective internal control system will affect managerial performance of local government officials so that organizational goals can be achieved. Keywords: budget participation, budget clarity, feedback, evaluation of the budget, internal control system of government, performance.

PENGARUH PERSAINGAN PASAR JASA AUDIT TERHADAP KUALITAS AUDIT: PERANAN REGULASI ROTASI DAN REGULASI CORPORATE GOVERNANCE

Anggraita, Viska, Fitriany, Fitriany, Aulia, Sandra, Arywati, Arywati

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT Audit services market in Indonesia is currently dominated by Four Public Accounting Firm (KAP), which is an affiliate of the Big 4 International Accounting Firm. These Four Public Accounting Firm (KAP) holds 88% of the audit market in Indonesia. This figure shows that the audit market in Indonesia has a high level of concentration. Theoretically, the existence of a high concentration will reduce audit quality produced. This is why  audit market competition received much attention from regulators to formulate public policy regulating  auditors practice. The purpose of this study is  to empirically investigate the effect of regulation of rotation to audit market concentration in Indonesia and the effect of audit market concentration on audit quality. In addition the study also aims to examine the effect of the implementation of corporate governance regulation on the relationship between audit market competition (market concentration) on audit quality. This study used secondary data from the Annual Report from companies listed in Indonesian Stock Exchange (IDX), KAP Activity Report,  and Direktori Akuntan Publik.. Stock price and financial statements data derived from the Osiris database, IDX, ICMD and other data. Data analysis using the Least Square (LS) with panel data. In addition, trend analysis performed to analyze the market concentration in Indonesia. This study provide evidence that regulation of rotation decrease the audit market concentration in Indonesia and that market concentration (market competition) has positive (negative) effect on audit quality. Implementation of corporate governance regulation reduce the negative effect of audit service market competition on audit quality.Keywords: Audit Quality, audit market competition,  regulation of rotation

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN SAHAM DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING DAN MODERATING (Studi Empiris Pada Perusahaan Peraih CGPI Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2012)

BUDIHARJO, ROY

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT The purpose of this study are as follows: 1) Finding empirical evidence about the influence of good corporate governance to profitability; 2) Finding empirical evidence of good corporate governance influence on stock returns; 3) Finding empirical evidence Profitability influence on stock returns; 4) Finding empirical evidence of good corporate governance influence on stock returns through profitability; 5) Finding the empirical evidence regarding the extent of profitability may moderate the relationship between good corporate governance with stock return. The analysis used is path analysis (path analysis, test Moderated Regression Analysis (MRA), Sobel test Test and bootstrapping. The results showed, 1) Variable good corporate governance has a negative effect on profitability; 2) Variable good corporate governance has no effect on stock returns; 3) Variable profitability as measured by return on assets (ROA) has a significant positive effect on stock returns; 4) Variable good corporate governance positively affects stock returns through profitability; 5) Variable profitability as measured by return on assets (ROA) was not shown to moderate the relationship between good corporate governance with stock return. Keywords:  Good Corporate Governance, Profitabilitas, Return Saham, CGPI

PERAN INTELLECTUAL CAPITAL DISCLOSURE SEBAGAI PEMODARSI PENGARUH PERATAAN LABA,CORPORATE GOVERNANCE,KESEMPATAN BERTUMBUH,PERSISTENSI LABA DAN LEVERAGETERHADAP KEINFORMATIFAN LABA

M, Medy Nisrina, Herawaty, Vinola

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine the influence of income smoothing, corporate governance, growth opportunity, earnings persistence and leverage on market response with intellectual capital disclosure as moderating variable. The independent variables in this model are income smoothing, corporate governance, growth opportunity, earnings persistence and leverage. The dependent variable is earnings informativeness as measured by earnings response coefficient. The moderating variable is intellectual capital disclosure. This research also uses control variables which are firm size and profitability. Data for this research were obtained by the companys financial statement and annual report and the Indonesia Stock Exchange’s homepage. Sample that used in this research are 101 manufacturing companies that listed on the Indonesia Stock Exchange for the period 2012-2014. The sampling technique used was purposive sampling method. This research uses multiple regression analysis. An analytical tool that used to analyze the hypothesis is SPSS 21.The result is corporate governance and growth opportunity have positive influences to earnings response coefficient. Leverage has negative influence to earnings response coefficient. Income smoothing and earnings persistence doesn’t have any influence to earnings response coefficient. Intellectual capital disclosure can strengthen a positive relationship between corporate governance and earnings response coefficient. Intellectual capital disclosure can strengthen a positive relation between growth opportunity and earnings response coefficient. Intellectual capital disclosure may strengthen a negative relation between leverage and earnings response coefficient. However, Intellectual capital disclosure can not moderate the relation of income smoothing and earnings persistence against earnings response coefficient. It is proven that profitability as a control variable gives positive influence to earnings response coefficient while Firm size doesn’t have any influence on earnings response coefficient.  Keywords : Income Smoothing, Corporate Governance, Growth Opportunity, Earnings Persistence, Leverage, Earnings Response Coefficient, Intellectual Capital Disclosure,  Firm Size, Profitability.

PENGARUH ECONOMIC VALUE ADDED(EVA)DAN NET PROFIT MARGIN (NPM) TERHADAP HARGA SAHAM SYARIAH

Umdiana, Nana, Jenisya, Jenisya

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT             This research aims to find out the influence of economic value added (EVA) and Net Profit Margin (NPM) towards stock price partially although simultaneously. Sample used are 10 companies listed on Jakarta Islamic Index period 2010-2014. The sampling technique used purposive sampling methods. Type of data is secondary data and data analysis methods are used multiple regression analysis by testing classical assumptions, and using t test and F test. The research shows that partially EVA have no a significant influence on stock price. While NPM partially have a significant influence on stock prices Simultaneously EVA and NPM have a significant influence on stock prices. Keywords :      Economic Value Added (EVA), Net Profit Margin (NPM),and Stock Price

Meningkatkan Hasil Belajar Mahasiswa Pada Mata Kuliah Akuntansi Pengantar 2 Melalui Implementasi Model Pembelajaran Kooperatif Tipe STAD (Students Team Achievement Divisions).

Novita, Nova

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to find the way to improve learning outcomes at the course of Introduction to Accounting 2. Solution that offered by this research is implement one of the cooperative learning called Student Teams Achievement Division methods (STAD). There are two classes that teached by the researcher, then divided into class that implement the STAD method, while other were not implement any treatments method. After the midterm, both of classes then get the same treatment. The results showed that there are differences in the average learning outcomes of the class that applied the STAD method to the conventional method. The average value of midterm learning outcomes from the class that applied the STAD method is higher than the class who did not. In the period after the midterm, there is no mean difference between the two classes that have applied the STAD method. The test of before and after implementation the STAD method also showed that after implementation of STAD methods, student learning outcomes are better than before the implementation of STAD.The research findings are expected to be taken into consideration for the educational institutions to develop teaching methods that can improve the quality of students understanding about the course of accounting.  Key words: learning method,Student Teams Achievement Division, cooperative learning, learning outcome

PENGARUH PELAYANAN APARAT PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN DAN SANKSI PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK PENGHASILAN

Ariani, Meiliyah, Utami2, Tyas Erasar

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study aims to determine The Effect of The Services Tax Authorities, Tax Administration System Modernization and Tax Penalties on the Motivation of Individual Taxpayer in Paying Income Tax (Empirical Study KPP Pratama Jakarta pesanggrahan). The research data obtained from the questionnaire (primary). Model analysis of the data used in this study is the multiple linear regression analysis. Sampling was done by the method of  accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 21 shows that the results of t-test hypothesis proves that the service tax authorities, modernization of the tax administration system and tax penalties had positive effect on motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan. The results of f-test hypothesis proves that the service tax authorities, the modernization of the tax administration system and tax penalties had positive effect on the motivation of individual taxpayers in paying income tax in the KPP Pratama Jakarta Pesanggrahan.  Keywords: The Services Tax Authorities, Tax Administration System Modernization, Tax Penalties, The Motivation of Individual Taxpayer.

ANALISIS PENGARUH ARUS KAS, LEVERAGE, TINGKAT PERTUMBUHAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN ( STUDI PADA INDUSTRI MANUFAKTUR YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2011-2013 )

Budiman, Surya, Harnovinsah, Harnovinsah

TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Original Source | Check in Google Scholar

Abstract

ABSTRACT This study discusses the influence of free cash flow, leverage, growth rate, size of the company, and the profitability of the dividend policy. Data collection is collected in manufacturing companies listed on the Stock Exchange in 2011 - 2013 as many as 11 companies. The independent variables used is free cash flow, leverage, growth rate, size of company, and profitability. The dependent variable used is the dividend policy. The analytical method used is the normality test, multicollinearity, heteroscedasticity test, autokolerasi test, coefficient determination test, F test, t test, and linear regression analysis. The results showed that the F test that free cash flow, leverage,  growth rate,   size of company, and profitability simultaneously affect the dividend  policy. T test     results that the companys growth and profitability partially affect  the dividend policy  while free cash flow, leverage, and the size of the company partially no  effect on    dividend policy. Keywords : dividend policy, free cash flow, leverage, growth rate, size of company, and profitability.