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All Journal Jurnal Ekonomi
Andreas Bambang Daryatno
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara
Economics, Econometrics & Finance

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Pengaruh Krisis Keuangan Global Terhadap Indeks Harga Saham Gabungan Regional Asia Dan Bisnis Di Indonesia Andreas Bambang Daryatno; Ishak Ramli
Jurnal Ekonomi Vol. 18 No. 1 (2013): March 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i1.290

Abstract

Results of analysis of research data proving that the global financial crisis is significantly affecting the Asia Regional Stock Price Index and the Asia Regional Stock Price Index significantly affect business activities in Indonesia, but the global financial crisis did not significantly affect business activities in Indonesia and simultaneous Global Financial Crisis and the Asia Regional Stock Price Index did not significantly affect the Business activities in Indonesia. This means that business activities in Indonesia are more influenced by the Regional Asia Stock Price Index compared to the direct impact of the global financial crisis. Data analysis tool using the Structural Equation Model (SEM) using Lisrel Software 8.8. Observations were made at the end of each month from January 2004 until June 2010. This study used an exogenous latent variable (the Global Financial Crisis) and two endogenous latent variables (namely JCI Asia Regional and Business in Indonesia). The Global Financial Crisis is measured by two indicator variables namely World Inflation and the Stock Market U.S. Index. JCI Asia Regional measured by four indicator variables namely the China Stock Price Index (Shanghai), Japan Stock Price Index (Nikkei), South Korea Stock Price Index (Kospi), and India Stock Price Index (Bombay), whereas Business in Indonesia is measured by two indicator variables namely the Indonesia Stock Price Index (BEI) and Indonesia's inflation.
Peningkatan Pendapatan Pemerintah Dari Sektor Pajak Melalui Pembenahan Sistem Administrasi PPn Andreas Bambang Daryatno
Jurnal Ekonomi Vol. 18 No. 3 (2013): November 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i3.291

Abstract

Efforts to increase revenues through Taxable Entrepreneur data revamping, Tax Invoice numbering system that there will be no is no longer done by Taxable Entrepreneur, but returned to the Directorate General of Taxes by providing serial numbers have increased state revenues from VAT in the year 2012, from the target amounted to Rp 336.1 trillion (revised national budget 2012) was realized Rp 337.6 trillion. Taxable Entrepreneurs hope that the enactment of Serial Number nationwide can give assurance that there will be no number doubles. Double Tax Invoice result to incomplete of tax invoice (long disability) that there will be no can not be credited, in addition, when the restitution of taxes is performed by Taxable Entrepreneur of the Directorate General of through Tax Office listed the Taxable Entrepreneur able to process quickly because the control system of numbering that are centralized.
Faktor - Faktor Yang Mempengaruhi Real Earnings Management Pada Perusahaan Manufaktur Di BEI Linda Santioso; Emily Janice; Andreas Bambang Daryatno
Jurnal Ekonomi Vol. 25 No. 2 (2020): July 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i2.650

Abstract

This research aims to find out and analyze the impact of audit committee financial expertise, audit quality that is proxied by external audit firm size, and profitability on real earnings management. The method used in this research was purposive sampling with a total sample of 59 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The type of data used was secondary data acquired through financial statements extracted from www.IDX.co.id. Data analysis methods used in this research were classical assumption analysis, descriptive statistical test, f test, t-test, and the test of determination coefficient. T-test was used to test this study's hypothesis. The final result of the study showed that audit committee financial expertise and audit quality proxied by external audit firm size do not have any significant effect on real earnings management, while profitability has been shown to have a positive effect on real earnings management.
Co-Authors Emily Janice Ishak Ramli Linda Santioso