Garuda - Garba Rujukan Digital

The Influences of Sustainability Report and Corporate Governance toward Financial and Entity Market Performance with Political Visibility as Moderating Variable Panjaitan, Ingrid
Binus Business Review Vol 8, No 1 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i1.1282

The aim of this research was to identify the effect of corporate governance and sustainability report on the financial performance of entities, and corporate governance and sustainability report on the market entity with political visibility as moderating variable. Sustainability report was measured by a dummy variable by the Corporate Governance Scorecard with Indonesian Institute for Corporate Directorship (IICD). Then, financial performance as measured by profitability ratio (ROA) and Liquidity Ratio (CR), as well as the market performance were measured using Tobinâs Q. Meanwhile, the political visibility was measured by the log of total assets. The analysis of the data used Path Analysis method with Structural Equation Modeling (SEM). The analysis shows four results by using political visibility as moderating variable. First, the quality of corporate governance affects the financial performance. Second, the quality of corporate governance influences Tobinâs Q. Third, the sustainability report has an effect on the Return on Assets and current ratio. Last, sustainability report also affects Tobinâs Q.

PENGARUH KARATERISTIK TUJUAN ANGGARAN DAN PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA APARAT PEMERINTAH DAERAH DENGAN TINGKAT DESENTRALISASI SEBAGAI PEMODERASI Panjaitan, Ingrid; Shopiana, Shopiana
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2017: JTAKEN Vol. 3 No. 1 Juni 2017
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik tujuan anggaran dan penerapan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah serta tingkat desentralisasi sebagai pemoderasi. Lokasi penelitian dilakukan di Kecamatan Kradenan dan Gabus, Kabupaten Grobogan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan Partial Least Square (PLS) sebagai alat uji. Responden penelitian adalah aparat pemerintah di kecamatan dan kelurahan, dengan sampel sebanyak 60 responden. Hasil penelitian ini menunjukkan bahwa variabel karakteristik tujuan anggaran dan desentralisasi berpengaruh positif terhadap kinerja aparat pemda. Sedangkan variabel sistem informasi akuntansi tidak berpengaruh terhadap kinerja aparat pemda, dan desentralisasi tidak dapat memoderasi pengaruh karakteristik tujuan anggaran dan sistem informasi akuntansi terhadap kinerja aparat pemerintah daerah.

ERADICATING INCOME INEQUALITY IN LOWER MIDDLE-INCOME COUNTRIES Pratysto, Tangguh; Panjaitan, Ingrid
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 20, No 2 (2019): JEP 2019
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v20i2.8517

Studying the distribution of income is an important issue to know what factors which affect to make income distribution more equitable, what factors can be the key to resolving the problem of income inequality, and shortening the distance between the poor and the rich. This paper studies the relationship between human capital, inflation rate, unemployment rate, physical capital, fiscal expenditure, gross domestic product growth, and urbanization on income inequality in 52 Lower Middle-Income Countries throughout 1990-2014. The authors estimate the impact of seven independent variables on income inequality as a dependent using Prais-Winsten with the robust model over period 1990-2014 at 52 Lower Middle-Income Countries. The results indicate an increase in human capital (gross school enrollment tertiary) can make the income distribution more even in the long run. The writers conclude that increases in human capital can reduce Gini coefficient and hence make income distribution fairer.

Determinasi Nilai Perusahan pada Sektor Manufaktur di Bursa Efek Indonesia Isti Riana Dewi; Dewi Anggun Puspitarini; Ingrid Panjaitan
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 1 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i1.19329

The condition of the decline in Indonesia's economic growth is different from the condition of the manufacturing industry that is getting better. the manufacturing industry has increased by 4.01% since 2016, supported by increased investment in certain industrial groups. This study aims to see the factors that affect the value of manufacturing companies in Indonesia. Retrieval by purposive sampling of 20 companies, using multiple linear regression analysis. There is a positive influence between institutional ownership, debt policy, and profitability on firm value, but not with dividend and interest rate policies. Investors need to pay attention to institutional ownership that indicates that the company is well managed. Besides, debt and profitability policies also need to be considered because for companies that are in debt, the prospects for expanding the company tend to be high, as well as if they have high profits.Cara Mengutip:Dewi, I. R., & Puspitarini, D. A. (2021). Determinasi Nilai Perusahaan Pada Sektor Manufaktur di Bursa Efek Indonesia. Esensi: Jurnal Bisnis dan Manajemen, 11(1), xx-xx. https://doi.org/10.15408/ess.v11i1.19329.

PENGARUH PELAYANAN DAN HARGA PADA GO-JEK TERHADAP KEPUASAN KONSUMEN DENGAN MINAT SEBAGAI VARIABEL MODERATING (Study Kasus Pada Mahasiswa Universitas 17 Agustus 1945 Jakarta) Ingrid Panjaitan
MEDIA STUDI EKONOMI Vol 19, No 2 (2016): Vol 19. No.2 MEDIA STUDI EKONOMI
Publisher : MEDIA STUDI EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.284 KB)

ABSRACTThis study aims to determine the effect of service quality and price on Go-jack to customer satisfaction with buying interest as moderating variable on August 17, 1945 University students in Jakarta. The population used in this study is that consumers never use the transportation service Go-jack. Sample in this study of 181 respondents drawn through the questionnaire using the method of data analysis partial least square (PLS). Sampling technique using rondom sampling technique. Based on statistical test, the results showed that the quality of service significantly influence kepuasann customers, while variable rates not significantly affect customer satisfaction, variable quality of service to customer satisfaction with interest as moderating variables have a significant effect and influence price on customer satisfaction denagn buying interest as moderating variable is also a positive effect.Keywords: Price, Quality Service, Interests Buy, Customer Satisfaction.ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan dan harga pada Go-jek terhadap kepuasan pelanggan dengan minat beli sebagai variabel moderating pada mahasiswa Universitas 17 Agustus 1945 Jakarta. Populasi yang digunakan dalam penelitian ini adalah konsumen yang pernah menggunakan jasa transportasi Go-jek. Sample pada penelitian ini sebanyak 181 responden yang diambil melalui kuesioner dengan menggunakan metode analisis data partial least square (PLS). Teknik pengambilan sample menggunakan teknik rondom sampling. Berdasarkan uji statistik, hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh secara signifikan terhadap kepuasann pelanggan, sedangkan variabel harga tidak berpengaruh secara signifikan terhadap kepuasan pelanggan, variabel kualitas pelayanan terhadap kepuasan pelanggan dengan minat sebagai variabel moderating berpengaruh signifikan dan pengaruh harg terhadap kepuasan pelanggan denagn minat beli sebagai variabel moderating juga berpengaruh positif.Kata kunci : Harga, Kualitas Pelayanan, Minat Beli, Kepuasan Pelanggan

Eradicating Income Inequality in Lower Middle-Income Countries Tangguh Pratysto; Ingrid Panjaitan
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 20, No 2 (2019): JEP 2019
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v20i2.8517

Studying the distribution of income is an important issue to know what factors which affect to make income distribution more equitable, what factors can be the key to resolving the problem of income inequality, and shortening the distance between the poor and the rich. This paper studies the relationship between human capital, inflation rate, unemployment rate, physical capital, fiscal expenditure, gross domestic product growth, and urbanization on income inequality in 52 Lower Middle-Income Countries throughout 1990-2014. The authors estimate the impact of seven independent variables on income inequality as a dependent using Prais-Winsten with the robust model over period 1990-2014 at 52 Lower Middle-Income Countries. The results indicate an increase in human capital (gross school enrollment tertiary) can make the income distribution more even in the long run. The writers conclude that increases in human capital can reduce Gini coefficient and hence make income distribution fairer.

The Influences of Sustainability Report and Corporate Governance toward Financial and Entity Market Performance with Political Visibility as Moderating Variable Ingrid Panjaitan
Binus Business Review Vol. 8 No. 1 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i1.1282

The aim of this research was to identify the effect of corporate governance and sustainability report on the financial performance of entities, and corporate governance and sustainability report on the market entity with political visibility as moderating variable. Sustainability report was measured by a dummy variable by the Corporate Governance Scorecard with Indonesian Institute for Corporate Directorship (IICD). Then, financial performance as measured by profitability ratio (ROA) and Liquidity Ratio (CR), as well as the market performance were measured using Tobin’s Q. Meanwhile, the political visibility was measured by the log of total assets. The analysis of the data used Path Analysis method with Structural Equation Modeling (SEM). The analysis shows four results by using political visibility as moderating variable. First, the quality of corporate governance affects the financial performance. Second, the quality of corporate governance influences Tobin’s Q. Third, the sustainability report has an effect on the Return on Assets and current ratio. Last, sustainability report also affects Tobin’s Q.

Pengaruh Ukuran KAP, Return on Assets dan Loan to Deposit Ratio Terhadap Audit Report Lag Ingrid Panjaitan
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 1 No. 2 (2017): JURNAL APLIKASI MANAJEMEN, EKONOMI DAN BISNIS
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menguji pengaruh Ukuran Kantor Akuntan Publik (KAP), Return on Assets, dan Loan to Deposit Ratio terhadap audit report lag. Populasi dalam kelompok penelitian ini ada 42 perusahaan, dengan periode pengamatan dari tahun 2010 sampai tahun 2014. Perusahaan yang memenuhi kriteria sampel ada sebanyak 26 perusahaan. Maka total data yang digunakan ada sebanyak 130 data. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian ini membuktikan bahwa secara parsial, variabel ukuran KAP, return on assets dan loan to deposit ratioberpengaruh negatif dan signifikan terhadap Audit Report Lag. Secara simultan variabel ukuran KAP, Return on Assets, dan Loan to Deposit Ratio berpengaruh signifikan terhadap Audit Report Lag.

Kepatuhan Pajak Pada Dimensi Moralitas UMKM Ingrid Panjaitan
Jurnal Aplikasi Manajemen, Ekonomi dan Bisnis Vol. 3 No. 2 (2019): JURNAL APLIKASI MANAJEMEN, EKONOMI DAN BISNIS
Publisher : STIM LASHARAN JAYA MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini memandang bahwa pemerintah perlu mempertimbangkan teori-teori keperilakuan dalam rangka menyusun kebijakan pajak untuk wajib pajak UMKM. Variabel dimensi moral pajak diprediksi dengan variabel kemasyarakatan dan variabel ekonomi. Tingkat moral pajak diprediksi akan mempengaruhi tingkat kepatuhan pajak. Adanya fenomena wajib pajak UMKM yang mengikuti tax amnesty periode I yang sedikit menarik peneliti untuk menguji bagaimana sebenarnya pengaruh dimensi moralitas pajak, didefinisikan sebagai motivasi dasar individu untuk membayar pajak, terhadap kepatuhan pajak UMKM di Kota Jakarta Utara. Dimensi moralitas pajak yang diuji adalah faktor demografi, sistem perpajakan, faktor pengelakan pajak, kondisi ekonomi dan tingkat kepercayaan. Penelitian ini juga melihat karakteristik budaya masyarakat untuk mendukung hasil penelitian. Jumlah populasi yang digunakan dalam penelitian ini Wajib pajak Orang Pribadi yang memiliki UMKM di Jakarta Utara. Penelitian menggunakan data primer dengan penyebaran kuisioner penelitian. Responden penelitian ini adalah seluruh UMKM di Jakarta Utara. Metode pengambilan sampel yang digunakan dalan penelitian ini adalah purposive sampling.

PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDENCE) PADA PERUSAHAAN PROPERTY DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING Ingrid Panjaitan
MEDIA MANAJEMEN JASA Vol 2, No 2 (2016): MEDIA MANAJEMEN JASA
Publisher : UNIVERSITAS 17 AGUSTUS 1945 jAKARTA

This study aims to analyze pengaru leverage and firm size against tax evasion and profitability as a moderating variable and know the variables that have dominant influence by collecting data publication annual financial statements of property companies that have been listed on the BEI and in accordance with the criteria of sample selection. Independent variables are lerevage, firm size, dependent variable is tax avoidance and profitability as moderating variable. The research location was conducted in Jakarta. The population in this study are companies listed on the Indonesian stock exchange (IDX), but companies that do not match the criteria set by researchers will be removed from the sample. This research method using non participant observation technique and purposive sampling. Data obtained from BEI which then processed and analyzed by using SPSS data analysis. The results of this study indicate that the laverage variable has no significant effect on tax evasion. firm size variables have a negative and significant effect on tax evasion. This is not followed by leverage variables and firm size moderated profitability has no significant effect on tax evasion. Keywords: leverage, firm size, profitability, tax evasion.

Title

Found 16 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 16 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 16 Documents
Search