SIMAK : Jurnal Sistem Informasi, Manajemen, dan Akuntansi
ISSN : 16935047     EISSN : 26210320
SIMAK: Jurnal Sistem Informasi, Manajemen dan Akuntansi mempublikasikan kajian ilmiah pada bidang sistem informasi, manajemen dan akuntansi dengan ISSN: 2621-0320 (online) dan ISSN: 1693-5047 (cetak).
Articles 16 Documents
PERKEMBANGAN MODEL PENELITIAN KEPATUHAN PAJAK

Cahyonowati, Nur, Darsono, Darsono

SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This article provides a review of the theories that are widely used in the study oftax compliance behavior on individual taxpayers. Tax compliance research startsfrom a traditional model that assumes taxpayer as a rational individual whomaximizes utility under conditions of uncertainty. This traditional model ignoresthe psychological aspect of human behavior. Tax compliance studies also raisepsychological issues such as justice, tax norms. The development of the taxcompliance model further integrates economic and psychological factors in taxcompliance decision making.

LEADERSHIP AND ORGANIZATIONAL CULTURE ANALYSIS ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AT PT. HATTEN BALI

Ariyanti, Ni K Irma, I K Santra, I K Santra, Ni K Lasmini, Ni K Lasmini, Ni.K Narti, Ni.K Narti, CGP Yudistira, CGP Yudistira, K. M. Putra, K. M. Putra

SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This study aimed to analyze the influence of leadership and organizational cultureon Organizational Citizenship Behavior employees. The study is a quantitativeresearch. The data used in this study was collected through questionnaires andimplemented to 106 of permanent employees in PT. Hatten Bali. The results ofthis study indicates that: 1) Leadership have positive and significant effect onorganizational citizenship behavior which indicated by coefficient regressionvalue 0,297 and significant value 0,003. 2) Organizational culture have positiveand significant effect on Organizational Citizenship Behavior which indicated bycoefficient regression value 0,144 and significant value 0,039. 3) Leadership andorganizational culture have simultaneously effect on organizational citizenshipbehavior which indicated by f-count value 6,846 > f-table and significant value0,002. Regression analyze result adjusted R2 value 0,117. This indicates thatorganizational citizenship behavior can explained by leadership andorganizational culture variable of 11,7 % while the remaining 88,3% explained bythe others variable outside of this study.

PENGUNGKAPAN MODAL INTELEKTUAL DITINJAU DARI KARAKTERISTIK PERUSAHAAN

Sahlan, Muari, Srimindarti, Ceacilia

SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

The purpose of this study is to analyze the effect of firm characteristics on intellectualcapital disclosure. Independent variables in this study were company size,profitability, and leverage. The dependent variable is intellectual capital disclosure.Agency theory is the basic theory used to explain the effect of company size,profitability, and leveragi on intellectual capital disclosure. The population in thisstudy were LQ45 companies that listing in IDX at 2011 - 2012. Sample selectd bypurposed sampling method. The data heve been collected will analyzed usingregression. The result of this study found that company size have a significant effecton intellectual capital disclosure. The profitability and leverage have no effect onintellectual capital disclosure.

ANALISIS PENGARUH RASIO PROFITABILITAS, LEVERAGE, LIKUIDITAS, FIRM AGE, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS

Chrissentia, Tirza, Syarief, Julianti

SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

The condition of financial distress is a stage of corporate financial decline thatoccurred before a firm bankrupt. The purpose of this research is to analyze theinfluence of profitability, leverage, liquidity, firm age, institutional ownership of thepossibility of financial distress on non-financial services companies listed on theIndonesia Stock Exchange 2014-2016.The method of analysis used in this studyis binary logistic regression. Based on purposive sampling method, this studyobtained 89 companies as samples with 267 observation data. The results of thisstudy indicate that profitability, liquidity, firm age, and institutional ownership havea significant negative effect on the possibility of financial distress. Meanwhile, theleverage variable has a significant positive effect on the possibility of financialdistress.

PERBEDAAN ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN SUSTAINABILITY REPORTING AWARD (SRA) TAHUN 2017

Ada, Alpius, Jao, Robert, Beauty, Beauty

SIMAK Vol 16 No 01 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This study aims to prove empirically the differences of abnormal return and tradingvolume that occurred before and after the announcement of Sustainability ReportingAward (SRA) in 2016. The number of samples used in this study were 9 companiesconsisting of listed companies in Indonesia Stock Exchange which won the SRA 2016award by using sustainability reporting as indicators based on GRI G-4. The data usedare secondary data in the form of daily closing stock price, composite stock price index(IHSG), and daily stock trading volume obtained from www.idx.co.id andwww.finance.yahoo.com with 11 days observation period. Calculation of abnormalreturn using market-adjusted model while for trading volume of stock using tradingvolume activity (TVA). Hypothesis testing is done by using Wilcoxon Sign Rank test.The results showed that there was no difference in abnormal return and stock tradingvolume before and after thevannouncement of Sustaianability Reporting Award (SRA)in 2016.

PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMISARIS INDEPENDEN, LEVERAGE DAN SALES GROWTH TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Masrullah, Masrullah, Mursalim, Mursalim, Su'un, M.

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This study aims to analyze the influence of ownership of institutions, independent commissioners, leverage and sales growth on tax avoidance at Manufacturing companies in the Indonesia Stock Exchange.The type of data used in this study is quantitative data in the form of data in the form of numbers in the form of financial statements on manufacturing companies listed on the Indonesia Stock Exchange in the period 2014 to 2016. While the data analysis method used is multiple linear regression. The population in this study is 154 manufacturing companies listed on the Indonesia Stock Exchange (IDX). The research sample consisted of 18 companies, the period of 2014 to 2016. The sample technique used was purposive sampling.The results of this study indicate that institusional ownership and independent commissioner variables have no significant effect on tax avoidance. While leverage and sales growth variables have a significant effect on tax avoidance carried out on consumer goods sector companies in the period 2014 to 2016.

EKONOMI POLITIK DALAM PEMBANGUNAN INDUSTRIALISASI GLOBAL

Ingratubun, Ely Steven, Sombolayuk, Wihalminus

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

The dynamics of globalization and liberalization of the world economy are moving so fast, encouraging increased openness of economic relations between nations. Through various trade agreements, such as APEC, AFTA and CAFTA, competition is increasing. According to the World Economic Forum on global competitiveness, Indonesia was ranked 69th (among 177 countries studied) in 2004 and fell to 74th in 2005 .. The development of industrialization in the global economy is a step strategy in response to economical globalization. The involvement of Indonesia in the global economic cooperation has increased its national commitment, both in undergoing economic liberalization and in developing its national economic competitiveness. This research illustrates Indonesia's political challenges in responding to the dynamic changes of the global economy. So this research is in the form of a literature review of the literature on political economy about the development of global industries as one of the central economies of a country, especially Indonesia in order to stabilize future economic fundamentals. This study aims to find out and explore the role of political economy in the development of global industries in each country, both developing and developed countries and this research to determine the extent to which the role of global industrialization affects the economy of a country in the future.

PENGARUH KEMAMPUAN MANAJERIAL DAN KONEKSI POLITIK TERHADAP REAKSI INVESTOR DENGAN KECURANGAN LAPORAN KEUNGAN SEBAGAI VARIABEL MEDIASI

Matangkin, Leonardus, Ng, Suwandi, Mardiana, Ana

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This study aims to investigate the effect of managerial ability and political connections on fraudulent financial reporting, to investigate the effect of fraudulent financial reporting, managerial ability, and political connections on investor reaction, and aslo to investigate the effect of managerial ability and political connections on investor reactionmediated by fraudulent financial reporting.This study uses the whole company public listed in Indonesia Stock Exchange period 2015-2017, selected by purposive sampling method, which selects 134 firms each year,and using secondary data, i.e. the annual report and financial statements. The analytical method used is path analysis and hypothesis mediation analysed by using Sobel test.The results shows that managerial ability has a negative and significant impact on fraudulent financial reporting. Political connections have a positive and significant impact on fraudulent financial reporting and fraudulent financial reporting has a negative and significant impact on investor reaction. Managerial ability has a positive and significant impact on investor reaction and political connections has a negative and significant on investor reaction.This study also shows that fraudulent financial reporting play a role in mediating managerial ability on investor reaction, while fraudulent financial reporting do not play a role in mediating political connections on investor reaction.

ANALISIS MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (STUDI KASUS PT INDOFOOD SUKSES MAKMUR,TBK)

Nurkurniana, Nurkurniana

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

This research is based on the existence of company internal issue that the ability of obtaining profit can be seen from the growth of company’s profitability. The growth of profitability from year to year has degraded shows the unstable company on obtaining profit so it is important to know if management of working capital can improve company profitability.This study is a quantitative research that will provide data in the form of numbers or ratio about the analysis of working capital on profitability at manufacturing companies listed on the Indonesia Stock Exchange. Method of data collection in this research is observation and document of research subject.The results of this study can be seen that the management of working capital can increase profitability significantly.

DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

Holly, Anthony

SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SiMAk)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

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Abstract

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

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